The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1892-05-20

CHAPTER 22T
AN ACT TO 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
IAN act TO 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" and TO re-enact the
same with amendments.
SECTION /. Be it enacted by the General Assem-
bly, of Maryland, That the fourth section of the
Act Of the General Assembly passed at the January
session eighteen hundred and ninety. Chapter six
state taxation on the revenues of certain foreign
corporations mentioned in this act, accruing from
business done in the State of Maryland" be and
the same is hereby repealed and reenacted to read
follows, viz:
pay to the State Treasurer tax of two per centum
upon the gross amount of its receipts in this state.
state Tressur U tax Of one Der UPON it's
gross receipts in this state that each such electric
ton shall pay to the Treasurer of the state a tax
at the rate OF one-half of one per centum on the
poration in this state that each parlor, palace or
sleeping car company shall pay 10 the State
upon the gross receipts of such corporation or
company in this state; that each such guano- phos
greasuper tax at the rate Of oneRaf Of one per
centum upon the amount Of the gross receipts Of
such company returned or ascertained as pro-
yided for in this act: If any 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 lIS WHOle line. tOSelutE Win vi
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 aforesaid rate upon such proper
ton of its said gross receipts the length OF its
line in this state bears TO the whole length of its
line; If any such parlor. palace or sleeping car
company uses permits the use of its cars on any
railroad, part of which is in this state and part
thereof in another state or states such company
shall return a statement of its gross receipts &C.
cruing from such use over the whole line of road
roads on which its cars are so used with state
ment 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 before prescribed upon such
proportion of its gross earnings as the length of
the lines used by IL in this state bears TO the
whole length of the lines used by it, so that the
proportion Of said gross earnings of said companies
respectively accruing from their business within
this state may be accurately asceriained. or said
ascertainment may be made in any other mode
satisfactory to the State Tax Commissioner.
SIC. 2. Be 1T further enacted, That this act
shall take effect from the date OF its passage.
We hereby certify that the aforegofng Isl correct
copy of an act OF the General Assembly of Mary
W. G. PURNELL,
Secretary of the Senate.
CARLTON SHAFER,
Chief Clerk of the House of Delegates.
Approved by the Governor, March 30, 1892.