admission or recognition by the General Assembly of Maryland, that said section as it so stood confers the right to any credit, allowance or effect on any part or parts of any stock debt of the city of Baltimore held by any such corporation as is mentioned in this Act, said section, as to all litigation or causes of action existing at the time of the passage of this Act being hereby left to stand or fall by its true and proper construction, as it existed at the time of the passage of this Act. 1888, art. 81, sec. 143. 1882, ch. 342. 161. The president, or other proper officers of every corporation actually engaged in the business of manufacturing in. the city of Baltimore, or in any county where the tools and machinery of manufacturers have been exempted from county taxation, in addition to the return provided to be made by the preceding section, shall furnish to the Appeal Tax Court of Baltimore city, or to the County Commissioners of such county, a true statement of the mechanical tools, whether worked by hand or by steam, or other motive power, and of any machinery, manufacturing apparatus, or engines owned by such corporation and actually employed and used in the business of manufacturing in said city or county; and the property so returned shall be valued and assessed by said Appeal Tax Court, or by the County Commissioners; and the said Appeal Tax Court or County Commissioners shall give duplicate certificates of such valuation to such president, or other officer, who shall transmit one of such certificates, with his return, to the State Tax Commissioner; and the State Tax Commissioner, in addition to the valuation which he is required to make for State taxation, shall make a further valuation of the stock of said corporation, by deducting from the value of each share, as assessed for State taxation, the proportionate amount of the value of tools and machinery, as assessed by the said Appeal Tax Court or County Commissioners; and the valuation of the shares thus determined shall be that for all shares taxable in the city of Baltimore for city taxes, if the said corporation is located in Baltimore city, or for the county taxes if the county wherein the corporation is located has exempted manufacturers' tools and machinery from taxation. Con. Gas Co. v. M. & C. C., 62 Md. 589. 1888, art. 81, sec. 144. 1878, ch. 178. 162. As soon as the State Tax Commissioner shall have valued and assessed the shares in the several banks and other corporations in this State he shall certify and return the said valuation to the Comptroller of the Treasury, who shall at once proceed to notify the president, cashier or other proper officer of such banks or other corporations of the said valuation and assessment of their shares, respectively, by transmitting to such president or other officer an account of the State taxes due from such bank or other corporation under such valuation and assessment, by mail, under cover, fairly directed to such president or other officer, and shall note in a book the date of placing in the mail the envelope or cover containing such account. If no appeal be taken within thirty days from such transmission the said valuation and assessment shall be final; but any such bank or corporation may, within thirty days after such notification, appeal from such valuation to the Comp troller of the Treasury and State Treasurer, stating in such appeal the reasons and grounds of such appeal; and said Comptroller and Treasurer shall consider the same, and if the Comptroller and Treasurer shall both be of the opinion that such valuation and assessment so made by the State Tax Commissioner is erroneous and ought to be changed, they shall change the same accordingly, and the valuation and assessment so agreed upon by the Comptroller and Treasurer shall be final; but if either the Comptroller or Treasurer shall agree with the State Tax Commissioner as to the correctness of the valuation so made by him, then such appeal shall be dismissed, and the original valuation shall be and remain as the true valuation of such shares. Consumers' Ice Co. v. State, 82 Md. 136. Casualty Co.'s Case, 82 Md. 564. State v. Safe Deposit Co., 86 Md. 582. Salisbury Asso. v. Wicomico Co., 86 Md. 617. Graham v. Harford Co., 87 Md. 328. Crown Cork and Seal Co. v. State, 87 Md. 696. Monticello Co. v. Balto. City, 90 Md. 431. Clark Distilling Co. v. Cumberland, 95 Md. 478. Corry v. Balto. City, 96 Md. 321, 322. Increase of Assessment. 1888, art. 81, sec. 145. 1884, ch. 260. 163. Before increasing the assessment of any property which has heretofore been assessed, or adding any new property not valued and returned to them by the proper assessor or collector, it shall be the duty of the County Commissioners or Appeal Tax Court, as the case may be, to notify the owner of such property by a written or printed summons, containing such interrogatories in regard to such property as they may require to be answered on oath, and appointing a certain day for such owner to answer such interrogatories, either orally or in writing, and make such statement, or present such proof as he may desire in the premises; and such notice shall be served on such owner, or left at his place of abode at least five days before the day of hearing appointed in such summons; and such owner may answer such interrogatories contained in such summons, and may appear on such return day and answer the same under oath, orally, before such County Commissioners or Appeal Tax Court, and may present such testimony as he may desire, and such County Commissioners or Appeal Tax Court may think necessary and proper to be heard; and in case such owner, after being summoned, shall fail to answer in writing on oath, or to appear and answer orally such interrogatories, such County Commissioners or Appeal Tax Court after such return day has passed, may proceed to revalue and reassess such property, or add such new property, according to their best judgment and information in the premises; but no such revaluation and reassessment shall be made by such notice; provided, that nothing in this section shall be construed to apply to the valuation and assessment of new improvements or new property discovered and assessed and returned to the County Commissioners or Appeal Tax Court by the proper collector or assessor whose duty it is to assess and return the same. Co. Comm'rs v. Mining Co., 76 Md. 550. Co. Comm'rs of Balto. Co. v. Winand, 77 Md. 524. Myers v. Balto. Co., 83 Md. 393. Baldwin v. State use of Hull, 89 Md. 600. Monticello Co. v. Balto. City, 90 Md. 431. B. & O. R. R. Co. v. Wicomico Co., 93 Md. 118. Tax on Gross Receipts of Certain Corporations. 1906, ch. 712. 164. A State tax or franchise tax is hereby levied annually upon the gross receipts of all railroad companies whose roads are worked by steam power, incorporated by or under the authority of this State or any other State, Territory, District of Columbia or foreign country, and doing business in this State, such State tax being as follows, to wit: One and one-quarter per centum on the first $1,000 per mile of gross earnings, or on the total earnings if they are less than $1,000 per mile, and two per centum on all gross earnings above $1,000 and up to $2,000 per mile, and when earnings exceed $2,000 per mile, two and one-half per centum on all earnings above that sum; a 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 general or special law of this State, and doing business therein; a State tax as a franchise tax of two per centum is hereby levied annually upon the gross receipts or earnings of all telephone and oil pipe line companies, 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 a franchise tax of one per centum upon the annual gross receipts or earnings of all electric light companies incorporated under any general or special law of this State, and doing business therein; and a State tax as a franchise tax of one and onehalf per centum upon the annual gross receipts of earnings of all electric, construction and gas companies incorporated under any general or special law of this State, and doing business therein; and every guano, phosphate or fertilizer company incorporated by or under the laws of any other State, Territory, District of Columbia or foreign country, and doing business in this State; if 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 in this State, and such company shall pay to Fah 271911 дни not in Bill the State at the said rates herein before 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 transportation company, telephone or telegraph or cable company, so that the proportion of the said gross earnings of the said companies, respectively accruing, coming from their business within this State, may be accurately ascertained, or said statement may be made in any other mode satisfactory to and required by the State Tax Commissioner; the said gross receipts taxes shall be 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 corporations of a like kind to those above enumerated which are doing business in this State, and which are incorporated by or under the laws of any other State, District, Territory or foreign country. Every incorporated association, partnership or individual engaged in any one or more of the above specially enumerated branches of business in this State, except guano, phosphate and fertilizer companies shall be subject to said gross receipts tax, and shall comply with all the provisions of this article with reference thereto as fully as if such association, partnership or individual was a corporation. 1890, ch. 559, sec. 2. 165. It shall be the duty of each and every railroad company, telegraph company, cable company, express company, transportation company, oil or pipe line company, title-insurance company, electric light company and electric construction company, telephone, parlor car, sleeping car, safe deposit, trust, guarantee and fidelity company incorporated under any general or special act of this State and doing business in this State, on or before the fifteenth day of April in each and every year to make a report under oath of its president, treasurer or other proper officer, to the State Tax Commissioner showing its total receipts or revenues accruing from business done in this State for the year ending on the preceding thirty-first day of January, and it shall be the duty of the State Tax Commissioner to file such report in his office, and on or before the |