Evening journal., 1913-01-17
TAXATION
COMMISSION
FOR NEW LAW
CONTINUED From PAGE Ninc)

Continued From Page Nine)
same extent as other States recipro-
cate
Fourth From the Oyster Revenue.
(a) Both residents and non-resi-
donts may lay of private oyster
grounds snnth of the natural rocks
(as to where such line is. see Code, D..
435. sec 30 in plots Of fifty or thirty
acres. the same person may have any
number of plots. Ground rent fee
for same so cts. per acre. Owner OF
plots must have boat for each plot,
If plot be fifty acres. boat must be
over tons. If thirty acres must be
9 tons or less. Fee $3.50 per ton.
These two fees, namely, ground rent
and tonnage, are all the fees that
owners of such private grounds have
to pay.
(b) Only residents may be licensed
TO catch oysters on the natural rocks
north Of the line. and they are al
lowed to use boats of any tonnage.
Fee $3.50 per ton. If tho owner Of
private grounds pay the above ton
mage for his boat or boats he need
pay no further ,tonnage TO oyster on
his own grounds.
(cl None but residents can tong.
Fee $3.50 for each man longing. Can
not catch over IL bushels a day.
(d) Manhaden fishing. fee 500 for
each boat No license is required
for sturgeon or other fishing
For all the above as to fees see
Code. ps. 437. 34S, 349, 444, as amend
ed by Vol 20. D. 4S0, Chap. 466. and
also see generally Code, ps. 435 to
Asa inclusive
Fifth.-FrOm the Registers Of wills
Of Each County For Collateral In
hcritance Tax.
All estates, real or personal. trans
fcrrcd by deed, gift or sale TO take
effect after the death of the grantor
deyisor. etc, unless the same shall
20 to the llneal or collateral descend
cnts of the grantor. devisor. etc,
shall he liable to state tax, which
shall be:
If a brother or a sister Of the pre-
decessor. or his or her descendont,
per cent. If a brother OF a sister
of the father or mother of the pre-
dccessor. or their representatives, 2
per cent. If a brother or a sister Of
the grandfather or grandmother OF
the predecessor. or their representa-
tive, 3 per cent. All other collateral
relations and also strangers, per
cent $500 or less exempt (Soe Vol.
25. Chapter 225. Page 515l.
Sixth Moneys Paid Direct 10 State
Treasurer.
The general tax laws on railroad
companies as also the special stat
utos committing those taxes at GER
tain gross sum is given at length in
schedule ?, and are therefore omitted
in this summary
Canals.
Canal companies incorporated un-
der the laws OF this State before the
General Incorporation Law. and do
ing business within this State, shall
pay 20 State Treasurer on the FIRST
of each January state Tax of 10
per cent. upon their net earnings
Such company must furnish Treas
uror With report under oath shovini
how much not earnings are. If cana
iis partly within and partly withOu
tho state they shall pay the SAM
proportion 0f their entire net earn
I ings as the length OF the canal With
lin the state hears TO its entire lengt'
I Code. ps. ~ and So being Vol. 4;
Chap. 392. secs. and p.
Telegraph and Telephone Companies
Such companies shall annually ol
the first of each July pay state IA
according to the following rate;
Sixty cents per mile for the Ions
est wire within the State: 30 cent
per mile for the next longest, and 2
cents per mile for every other wire
Such companies must file statemen
under oath with Treasurer statinl
/ length and number OF wires. etc
Code. ps. 70 and 73. soc. I. or Vol
IS, Chap. 460l. and 25c for each tele
phone transmitter (vol25. Chap. G
Page 12).
Express Companies.
Every such express company mus
annually on each July 1st pay e