Democratic messenger., 1892-05-21
CHAPTER 2221.


AN ACT 10 repeal the fourth section Of the
Act OF the General Assembly OF Maryland
passed at January session eighteen hundred
and ninety. chapter six hundred and eight.
entitled AN act to provide for state taxation
on the revenues of certain foreign corpora
tions mentioned in this act. accrlIing from
business done in the State OF Maryland" and
To rc-enact the same with amendments.
Section !. BE IL enacted by the General As
scmbly OF Maryland. That the fourth section
Of the Act Of the General Assembly passed at
the January session eighteen hundred and
ninety. chapter six hundred and eight. entitled
An act tn provide for state taxation on the
revenues OF certain foreign corporations men
toned in this act. accruing from business done,
in the State OF Maryland" be and the same Is
hereby repealed aud re-enacted to read as fol-
lows, viz:
Sec. 4. That every such telephone company
shall pay To- the State Treasurer a tax OF two
per ccntum upon the gross amount Of its re-
ccipts in this state, each such oil or pipe line
company shall pay To the State Treasurer a
tax OF one per centnm upon its gross receipts
In this state. that each such electric light or
electric construction company or corporation
shall pay TO the Treasurer of the State tax at
the rate OF onc-half Of one per centum on the
amount OF gross receipts or revenues of such
corporation in this state that each parlor.
palace or sleeping car company shall paw to the
State Treasurer tax at the rate OF two per
centum upon the gross receipts of fuch cor
poration or company i'm this state: that each
such guano. phosphate or fertilizer company
shall pay To the State Treasurer tax at the
amount of the gross receipts of such company
So returned or ascertained as provided for in
this act. u such oil or pipe line company has
part of its transportation line in this state. and
part thereof In another state or states. such
company shall return statement OF its gross
receipts for transportation of oil or petroleum
over its whole line. together with statement
Of the whole length of its line and the length
Of its line in this state. and such company
shall pay to this state at the afors rate
the length % its line in this state hears 10 the
whole length Of its line: II any such parlor
palace or sleeping car company uses per-
mits the use OF its cars any railroad. part of
which Is in this state and part thereof IN an
other state or states. such company shall re-
turn statement OF its gross receipts accruing
from such Use over the whole line OF road or
roads on which its ears are so used. with
statement of the whole length of such lines.
together with statement OF the length OF
such lines IN this state. and such company
shall pay To- the state at the said rates herein
gross earnings as the length OF the lines so
used 10y II in This state bears To the whole
length Of the lines so used nv IL. so that the
proportion of said gross earnings of said COM
panics respectively accruing from their htis j.
ness within this state maS be- accurately asccr-
tainci. or said aSccrtainmcnt NAV he made in
any other mode satisfactory to the State Tax
Commissioner.
See . Re IL further enacted. That this act
shall take effect from the date of It's passage
We hereby certify that the aforcgoing is n
correct copy Of an act Of the General ASSEM-
bly, Of Maryland, passed January session lS.rs,
W. e. PURNELL.
Secretary of the senate
CARLTON SHAFER.
Chief Clerk Of the House nf Delegates.
Approved by the Governor. March ~, lS.'..