The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1892-05-13
CHAPTER 22I.

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
AN act to provide for state taxation OF the
revenues of certain foreign corporations men
in the state Of Maryland" and to re-enact the
same with amendments.
SECTION i. 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
hundred and eight. entitled IAN act TO provide for
state taxation on the revenues of certain foreign
SGsnsss 1one IN t6e state Of Maryand Sc and
the same s hereby repealed and re-enacted TO read
SEC. 4 That every such telephone company shall
pay to the State Treasurer tax of two per centum
upon the gross amount OF It's receipts IN this state
rass recents IN this state that each such eectric
light or electric construction company corpora
tion shall pay to the Treasurer of the state tax
at the rate OF one-half of one per centum on the
amount of gross receipts or revenues OF such cor
poration in this states that each parlor palace or
sleeping car company shall pay to the State
upon the gross receipts of such corporation or
company in this state; that each such guano, phos
treasurer tax at the rate Of one-Raif Of one per
centum upon the amount OF the gross receipts OF
vided for In this act II any such oil or pipe line
company has part of its transportation line in this
such company shall return statement of its gross
receipts for transportation of oil or petroleum
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 Iropor
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 statement of its gross receipts ac-
cruing from such use over the whole line of road
roads 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 the length of
the lines SO used by it 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 ascertaineu. CIR said
ascertainment may be made in any other mode
satisfactory to the State Tax Commissioner.
SEC. 2. Be it further enacted. That this act
shall take effect from the date OF its passage
We hereby certify that the aforegoing is correct
copy OF an act OF the General Assembly of Mary
land, passed January session, 1892.
W. 6. PURNEI.L,
Secretary of the Senate.
CARLTON SHAFI,R,
Chief Clerk OF the House OF Delegates.
ADDroyed by the Governor, March 30, 1897.