The Democratic advocate. [volume] (Westminster, Md.) 1865-1972, 1906-05-04

any other State, Territory, District of
Columbia or Foreign country, and do
ing business in this State, such State
tax being as follows. to wit: One and
Cne-Quarter per centum on the first
81 900 per mile OF gross earnings, or
on the total earnings if they are less
than 1000 per mile, and two percen-
tum on all gross earnings above ST.
900 and up to 81, 900 per mile and when
the earnings exceed $4,000 per mile,
two and one-half per centum on all
earnings above that sum; State tax,
as a franchise tax of two and one-half
per centum upon the gross receipts or
earnings of every telegraph or cable,
express or transportation, parlor car,
sleeping car, safe deposit and trust
company incorporated under any gen.
eral or special law of this State and
doing business therein; State tax as
franchise tax Of two per centum, Is
hereby levied annually upon the
gross receipts or earnings of all
telephone and oil pipe line COM
panies and all guarantee and fidelity
companies, title insurance companies
incorporated under any general or
special law of this State and doing
business therein; and a State tax as
franchise tax of one per centum, upon
the annual gross receipts or earnings
OF all electric light companies incor-
porated under any general or special
law of this State and doing business
therein. and a State tax as fran
chiSe tax of one and one-half per CEN
tum. upon the annual gross receipts
OF earnings of all electric, construc-
ton and gas companies Incorporated
under any general or special law of
this State and doing business therein:
and every guano. phosphate or fertil-
tZer company Incorporated by or I'M
der the laws of any other State, Ter
ritory, district of Columbia or foreign
country and doing business in this
State; IL any such railroad company
has part of its road in this State and
part thereof In another State or
States, such company shall return a
statement OF its gross receipts over
its whole line of road, together with a
statement of the whole length of its
line and the length OF its line in this
State. and such company shall pay to
the State at the said rates hereinbe-
lore prescribed upon such proportion
OF its gross earnings as the length of
its line in this State bears to the
whole length of its line and similar
statements shall be made By each oil
pipe line company. and each sleeping
car. parlor car, express or transporta-
ton company, telephone or telegraph
or cable company, so that the proper
ton OF the said gross earnings OF the
said companies. respectively, accru-
ing. coming from their business with
in this State. may be accurately as
certained. or said statement may be
made in any other mode satisfactory
to and required by the State Tax Com
missioner: the said gross receipts
taxes shall he due and payable at the
treasury on or before the first day of
July in each year. All the provisions
and requirements of this section shall
be in force and applied to all corpor-
atoms OF a like kind to those above
enumerated which are doing business
in this State. and which are incor-
porated by or under the laws OF any
other State. district, territory or for
eign country. Every un-incorporated
association. partnership or individual
engaged in any one or more OF the
above specially enumerated branches
OF business in this State, except qua
no. phosphate and fertilizer compan-
les. shah be subject To said gross re-
ceipts tax. and shall comply with all
the provisions of this Article with
reference thereto as fully as II such
association. partnership or individual
was corporation.
Sec. >. And be IL further enacted,
That this Act shall take effect from
the date of its passage.
Approved April 5. 1906