said account and certify the same under the seal of his office, and to cause suit to be brought for said tax in the Circuit Court for the county where the principal office of the said corporation in this State is located or in the Superior Court of Baltimore City if such principal office be located in said city, and the said suit shall stand for trial at the first term after service of the writ shall have been made on said corporation or company, and service of the writ aforesaid on any officer, agent or employee of such corporation shall be deemed and taken as a sufficient service on such corporation. 1904. art. 81, sec. 181. 1890, ch. 608, sec. 10. 185. If upon the return of the writ issued against such corporation, such corporation, being duly summoned as aforesaid, shall fail to appear by attorney or agent upon the call of the docket, it shall be the duty of the Court to cause the personal appearance of said corporation to be entered, and the cause. shall stand for trial or hearing, and judgment shall be rendered as if the said corporation had appeared by attorney; and if srch, corporation shall appear by attorney or agent, and either arty shall desire a trial by jury, it shall be the duty of the Court to cause issues to be framed and a jury to be empaneled le trial thereof, and if the verdict of the jury shall be for the State, judgment shall be entered without stay for the amount of tax so due as aforesaid, and ten per cent. additional as damages, with interest and costs, and a fee of fifty dollars. shall be allowed the attorney for the State, to be taxed in the plaintiff's costs in said suit, and execution shall be issued on said judgment if the same be not paid into the Treasury within twenty days after the rendition thereof. Ibid, sec. 182. 1890, ch. 608, sec. 11. 186. The certificate of the Comptroller, under the seal of his office, of the amount of tax so due and damages as aforesaid, shall be prima facie evidence to entitle the State to judgment for said amount and said penalty or damages as charged.* • Sections 187 to 189 are not applicable. 1896, ch. 120, sec. 146. 1904. art. 81, sec. 186. 1896, ch. 140, sec. 200. 146D. 1900, ch. 81. 1900, ch. 656. 1902, ch. 26, sec. 146D. 1902, ch. 102. 1904, ch. 78. 1904, ch. 405. 190. Any person or corporation lending money on mortgage upon property in any one or more of the counties specially enumerated in Section 187, their agent or attorney, in addition to the usual oath or affirmation as to the bona fides of the consideration, shall take an oath or make affirmation, to be endorsed upon the mortgage, and to follow immediately after the said oath or affirmation, as follows: "And did also make oath in due form of law (or did solemnly and truly declare and affirm) that the mortgagee has not required the mortgagor, his agent or attorney, or any person for the said mortgagor, to pay the tax levied upon the interest covenanted to be paid, in advance, nor will he require any tax levied thereon to be paid by the mortgagor, or any person for him, during the existence of this mortgage;" and upon the assignment of any mortgage upon property in any one or more of said counties, which mortgage was executed after the thirtieth day of March, in the year 1896, except for the purpose of foreclosure, the assignee, his agent or attorney shall take the oath or make the affirmation prescribed in this section; and when said oath or affirmation is made by an agent or attorney, he shall, in addition thereto, make oath or affirmation that he is the agent or attor ney of the assignee, which oaths or affirmation shall be recorded with the assignment. No mortgage or assignment of mortgage shall be valid except as between the parties thereto, unless the said oaths or affirmation shall be endorsed thereon; provided, that nothing in this section shall apply to mortgages executed and recorded in any one or more of said counties prior to the fifteenth day of March, in the year 1912.* Taxation of Freight Line Companies. 1916, ch. 676, sec. 1. 190A. Any person or persons, joint stock associations or corporation, wherever organized or incorporated, engaged in the *Musgrove vs. B. & O. R. R., 111 Md. 629. Sections 191 to 192 are not appli cable. business of operating cars, or engaged in the business of furnishing or leasing cars, not otherwise listed for taxation in Maryland, for the transportation of freight (whether such cars be owned by such company or by any other person or company), over any railway line or lines, in whole or in part within this State, such line or lines not being owned, leased or operated by such company, whether such cars be termed box, flat, coal, ore, tank, stock, gondola, furniture or refrigerator, or by some other name, shall be deemed a freight line company.* 1916, ch. 676, sec. 2. 190B. For the purpose of taxation all cars used exclusively in the State or used partially within and without the State are hereby declared to have a situs in the State, the value of such property for the purpose of taxation is to be determinel as provided by Sections 3 and 4 of this Article.† 1916, ch. 676, sec. 3. 190c. Every freight line company as herein before defined shall, annually, between the first day of January and the first day of February, under the oath of the person constituting such, company, if a person, or under the oath of the president, secretary, treasurer, superintendent or chief officer of such association or corporatoin, if an association or corporation, make and file with the State Tax Commission of Maryland a statement showing the total gross earnings received from all sources by such freight line companies within this State, for the year end· ing December thirty-first next preceding. 1916, ch. 676, sec. 4. 190D. The term "the total gross earnings received from all sources from the operation of such freight car lines within this State," as used in Section 3 of this Act, is hereby declared and shall be construed to mean all earnings on business beginning and ending within the State and a proportion based upon the proportion of mileage over which such business is done of earnings on all interstate business passing through, or into or out of the State. There is nothing in ch. 676 to indicate its proper place in the Code. Namely, section 190c of this Article. 1916, ch. 676, sec. 5. 190. It shall be the duty of the State Tax Commission of Maryland on or before the fifteenth day of February of each year to certify to the State Comptroller the amount of gross receipts to be taxed against each such freight line company as hereinbefore defined, together with its postoffice address, and it shall be the duty of the State Comptroller on or before the fifteenth day of March of each year to make his draft on each such freight line company as hereinbefore defined, for a sum in the nature of a tax at two per centum upon the gross earnings of such freight line company for the year ending the last day of December next preceding, as reported to the State Tax Commission of Maryland and place the said draft in the hands of the State Treasurer for collection; which shall be in lieu of all taxes upon all property of any freight line company so paying the same. All taxes collected by the State Treasurer under the provisions of this Act shall be paid into the State Treasury and be credited to the general revenue fund. 1916, ch. 676, sec. 6. 190г. If any freight line company fails or refuses to pay said tax within thirty days after a demand therefor shall have been made by the State Treasurer he shall thereupon add to the tax due a penalty of ten per cent. thereon for each subsequent month in which the tax remains unpaid; and if such taxes are not paid within sixty days after a demand therefor by the State Treasurer he shall distrain sufficient goods and chattels belonging to such company charged with such taxes to be found within the State of Maryland sufficient to pay the same, together with the penalty accrued thereon. The State Treasurer shall immediately proceed to advertise in two newspaper printed in the City of Baltimore, stating the time and place where the property will be sold, and if the taxes for which such property is distrained and the penalties accruing thereon are not paid before the time appointed for such sale, which shall not be less than ten days after the taking of such property, the State Treasurer or his deputy shall proceed to sell such property at such public vendue, or so much thereof as will be sufficient to pay such taxes and penalties and the costs of such distress and sale. County Taxation of Railroad Property. Ibid. sec. 189. 1888, art. 81, sec. 155. 1876, ch. 159. 1896, ch. 120, sec. 2. 1896, ch. 143. 193. The property, real and personal, of each and every railroad company in this State, working their roads by steam, shall be assessed and taxed for county and municipal purposes in the same manner as the property of individuals is now assessed and taxed; and the authorities of the several counties and the City of Baltimore are hereby authorized and directed to proceed to assess and collect taxes on said property in the same manner as upon like property of individuals now assessed and taxed or liable to assessment and taxation by the laws of this State.* Mode and Measure of Taxation. Ibid. sec. 98. 1896, ch. 120, sec. 178. 202. All property permanently located in any county in this State or in the City of Baltimore shall be valued and assessed to the owner thereof in the assessment district in which the said property is located. All shares of stock in any national bank, corporation, association or company incorporated under the laws of this State, and belonging to any non-resident owner, and all other personal property located in this State belonging to any non-resident owner, shall be valued and assessed to the owner thereof, in the assessment district in which said bank, corporation, association or company may have its principal place of business in this State, or in which said personal property may be so located; or personal property belonging to a resident of this State shall be valued and assessed to the owner thereof in the assessment district in which said owner may reside, except goods and chattels permanently located in any city or county of this State, which shall be valued and assessed to the owner thereof in the city or county in which they are so located. All rolling stock of all railroads worked by steam, employed in operating and running over lines of railroad situated, being and lying in this State, for the purpose of county and city taxation shall be valued, assessed and Sections 194 to 201 are not applicable. |