Saint Mary's beacon. [volume] (Leonard Town, Md.) 1867-1983, 1890-05-29

les worked by steam Incorporated by
o. under the authority Of this State
and doing business therein; State
tax Of one per centum ID hereby levied
annually upon the gross receipts Of
every telegraph or cable express or
transportation company incorporated
under any general or special law Of
this State and doing business therein;
4 State tax Of two per oentum is here
BY levied annually upon the gross re-
ceipts Of al telephone, parlor car,
sleeping car, aafe deposit, trnst guar.
anty aud fidelity companies incorpo.
rated uader any general Or special law
81 this State and doing business there.
ia; 4 Slgse tax of one PER ceuium il
hereby levied annually upon the gross
feckIpis 81 all 81 of pipe hue c0lnH
peniea and ali title insurance companv
lea Incorporated under general or
special law Of this Ssatean doing
business therein, and one-half Of one
per centurn upon the annual gross
receipts Of all electric light Or electric
construction conpehies Incorporated
under any general or special Law Of
this State and doing business therein;
ii any such railroad company hae part
Of It's road 10 this State aud a part
thereof In another State or States,
such company shall return a statement
81 its gross receipts over its whole line
Of road together with a statement Of
the whole length Of its line il this
State, and such company shall pay to
the State at the said rates hereinbefore
prescribed upon such proportion Of ito
gross earnings as the length Of It's line
Ia this State bears to the whole length
Of iis line, aud similar statements
shall Be made BY each oil or pipe line
company and each sleeping car, parlor
car, express, transportation Or cable
company, 90 that the proportion Of
said groas earnings Of said companies
respectively accruing from their bust.
meas within this State may be accurate
~ assertained, or said asosrtaiunent
may be made 10 any other mode salts
factory to the State tax commissioner;
the said gross receipt taxes shall be
due and payable at the treasury on or
before the frst day Of July in each
year
sEo. Q. Ind be Il enacted, That 1t
shalt be the duty Of each aud every
anch corporation Or company - doing
business ii this State on or before The
fifteenth day Of April next. and on or
before the fifteenth day Of April iu
each aud every year thereafter 70
make report under oath 81 its presl-
dent, treasurar oF other proper officer,
70 The Slate tax commissioner chewing
iss total receipts Of revenues aecrning
from business done 10 this State for
thu year ending on the preceding
thirty.iimt day II January, and il
shall Be the duty Of the State tax
commissioner to file snCh report in
bis Office, aud 90 or before the first
day Of June next, and on or before the
first day 81 june ID each and every
year thereafter, to calculate the State
Tax due from such corporation or com.
peny ON its gross receipts or revenues
aforesaid for such year, and to trans
mis- the amount Of such State tax TO
the comptroller OF the treasury, to be
collected and and received into the
Siase treasury as other State taxes are
received intnthe treasury Of this State.
SEC. 8. And be Il e1aacted, That If
any officer Of any such corporation or
company required TO make Q report az
aforesaid shall ia such report or return
make q false statement be shall be-
deemed guilty Of perjury, and II any
such corporation or company 30 doing
business ia this State, shall neglect OF
refuse to make such report or return
to the State tax commissioner within
the time specified as aforesaid in any
year, ii shall be- the duty Of said tax
commissioner TO ascertain IN any man
ner he may Judge to be most available
and certain, and TO fix the amount Of
such gross receipts aud revenues Of
such corporation or company for such
year, and to calculate and assess the
I State tax Oh the amount Of such gross
receipts OF revenues az 50 ascertained
and fixed, aud to transmit the amount
of such tax to the comptroller in the
same manner as If such corporation or
company had made It's report Or return
according to the provisions Of this act,
and il shall be the duty Of such COR
poration Of company to pay 10 the
State treasurer the amount Of such
State tax on or before the frat day Of
July Ia each and every year.
SIC. 4. Ind be Il enacted, That i
ahall be tie duty Of the comptroller Of
/ the treasury to receive such accounts
of State taxes DO transmitted to him by
the State tax commissioner and FORTH
with 10 proceed to notify each such
corp aration or company Of the amount
such State tax by transmitting BY mail
10 tile president, treasurer OF other
proper officer Of such corporation or
company, an account OF such State
taxes enclosed in an envelope or cover,
having thereon proper postage
stamp, and carefully directed TO sucn
\ president, treasurer or other officer,
sad shall note ID book kept for that
purpose the date Of placing in the mail
4 the envelope or cover containing such
account; If no appeal be taken within
thirty days from the date Of such no
tification the said ascertainment and
assessment shall be final, but any such
corporation or company may within
thirty days after such notification ap,