Maryland Corporation Law - Maryland - Google Књиге

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TELEGRAPH AND EXPRESS COMPANIES.

Telegraph companies must obtain license....

122 Express or transportation companies must obtain license.

123 Amount of license..

124 Service of process on officer or agent-mailing copy.

125 Penalty for violation of Act by company.

126 Penalty on agent.....

127 License for company operating in a single county, or in the

City of Baltimore..

128 Penalty for violation of preceding section..

ARTICLE LXXIII.

23 Procedure in suits against quasi-corporations...

PLEADING, PRACTICE AND PROCESS OF LAW..

23 Where suits may be filed against insurance, surety and bonding

24 Admission of incorporation in pleading.

PUBLICATION OF LAWS.

7 Certificate to be furnished that Act authorizing county to give

its credit has been published (Art. 57, Sec. 23)

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4 What property exempt...

4A State, county and municipal securities exempt.

4B Inconsistent laws repealed.......

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19A Appeal from assessment by a municipal corporation other than

20 When appeal sustained..

48 Date of payment of State taxes.

TAXES WHEN DUE.

72 Repealed by Acts 1916, Chapter 630....

89 Pay State tax for previous year on capital stock.....

PAYMENT OF TAXES BY CORPORATIONS.

90 Corporations having no captial stock pay State tax upon as-

sessed property ...

Taxation of savings banks..

92 No exemption under Section 91 as to savings banks.

(Held unconstitutional) ....

94 Bonds issued by corporations of this State secured by mort-

gage of property wholly within this State..

99 Failure to pay State taxes for two years constitutes forfeiture

of charter in such cases..

BONUS TAX ON CAPITAL STOCK.

100 When paid-amount of tax-exceptions.

101 Comptroller to employ counsel to recover tax.

102 Where suit brought........

103 When charter forfeited for non-payment.

104 Reco ding receipts for payment of bonus tax.

105 Certificate of Comptroller prima facie evidence..

106 Corporations incorporated prior to March 21, 1894, not to be

released from payment of bonus tax....

106A Payment of bonus tax to State Tax Commission is sufficient... 469

ASSESSMENT FOR STATE TAXES OF PUBLIC AND PRIVATE CORPORATIONS.

114 Stock of public and private corporations excluded from county

and city assessment so far as relates to State tax..........

ASSESSMENT OF CORPORATE STOCK OWNED BY NON-RESIDENTS.

150 Situs of such stock for purposes of taxation....

153 Bank officers annually to report number of shares; shares to

be assessed-banks to pay such tax.....

153A Banks to report amount of capital stock, surplus and undivided

154 Penalty for failure to report.

155 Penalty for failure to pay tax.

156 Chief officer of security and trust companies to report trust in-

Repealed by Acts 1916, Chapter 596, Section 16..

158 County Commissioners and Appeal Tax Court to correct as-

159 Officers of corporations to furnish annually to County Commis-

sioners and Appeal Tax Court a list of stockholders; non-

resident stockholders-penalties

162A One per cent. tax for county, city and municipality on bank

162B Inconsistent Acts repealed...

163 Assessment of stock of corporations having taxable securities

as investments-provisos

164 Exemption of manufacturing plants from local taxation.... 483

165 Valuation to be returned to Comptroller-notice to corporation

INCREASE OF ASSESSMENT.

Notice to owner-proceedings......

167 Gross receipts tax payable by certain corporations..

168 Report to be made-State tax.....

TAX ON GROSS RECEIPTS OF CERTAIN CORPORATIONS.

169 Penalty for false statement or failure to report.

170 Definition of "gross receipts".

171-186 Provisions for the ascertainment, enforcement and collec-

tion of gross receipts taxes....

190 Oath by mortgagee in counties where mortgage tax imposed.. 698

TAXATION OF FREIGHT LINE COMPANIES.

190A Definition of freight line company..

190B Situs and value of cars used wholly or partially in State...

190c Filing of annual statement with State Tax Commission..

190D Meaning of "Total Gross Earnings, etc.".

190E Duty of Tax Commission to certify amount to State Comptroller

190F Refusal to pay tax-penalty...........

COUNTY TAXATION OF RAILROAD PROPERTY.

193 Property to be taxed for county and city purposes like proper-

ty of individuals......

MODE AND MEASURE OF TAXATION.

202 As to location of assessed property, railroad stock, bank stock-

method of valuing property not exempt....

203 Appeal Tax Court to value and assess property.

204 County Commissioners to value personal property and revise

assessments of real property-penalties..

Acts prior to April 1, 1902, not invalidated--exception as to

Baltimore county

207 Assessment of certificates of indebtedness issued by individual

208 Refusal to declare bonds prima facie evidence intention to in-

vade payment of taxes.

209 Exceptions and provisos....

210 Lists not to be disclosed nor copies made-penalties.

211 Taxation of shares of building associations....

212 Situs of rolling stock of railroad companies...

213 Payment of tax on mortgages by railroad companies.

214 Assessment or corporate securities-State rate not to exceed

fifteen cents, and county and city municipal rate to be thirty

215 Corporate securities to be assessed to equitable owners.

216 Assessment of bridges and tunnels.....

217 Shares of stock in bank other than national bank.

STATE TAX COMMISSION.

234 Commission created-number, compensation and qualifications

of Commissioners, commission named-secretary and clerks-

principal office-counsel

235 Powers and duties of Commission..

236 Supervision of assessments-powers and duties...

237 Supervisor shall have access to assessment books and returns-

shall have power to appeal to State Tax Commission from

local assessment

238 In case of disagreement on assessment, the determinating State

Tax Commissioner shall prevail........

Any taxpayer may demand hearing on appeal....

240 Supervisor shall confer frequently with Commission, shall be

furnished office at county seat....

Salaries of Supervisors...

242 Commission shall adopt seal and keep record of its proceed-

ings-shall adopt rules of p.ocedure-may meet in any part

of the State...

243 Declaration shall be evidenced by a judgment duly signed--

power to punish for contempt.....

244 Invalidity of part of Act shall not affect other parts-inconsis-

tent laws repealed......

245 Appeals to State Tax Commission-appeals from Commission to

Court shall be taken within thirty days..

246 Office of State Tax Commissioner abolished-powers and duties

upon State Tax Commissioner...

247 Appropriation made to carry out provisions of Act..

248 Local assessor to act as chief assessor in his county for State

249 County to follow Tax Commission's plan of assessment..

250 County Commissioners to provide funds for cost of local assess-

251 Tax Commission may mandamus County Commissioners to coin-

ply-assessment and securing of funds for same.

252 Pay for making assessments-employees for same.

253 Notice of assessment to be given by publication.

TESTAMENTARY LAW.

ADMINISTRATION BY FOREIGN EXECUTORS AND ADMINISTRTORS.

77 Title to public securities to devolve on personal representative. 524

78 Not to deprive courts of this State of authority-notice to be

525

79 Transfer not to be made by foreign executor or administrator

until after one months's notice by advertisement....

80 Provisions of Code imposing tax on commissions to apply to

such foreign executor or administrato·..

328 Devise or bequest for charitable uses not to be held void for

uncertainty of donees, provided will contains directions for

formation of corpoartion within twelve calendar months.... 525

WORKMEN'S COMPENSATION ACT.

State Industrial Accident Commission-appointment of Com-
missione s-term of office-qualifications-removal-chair-
man-principal office and branch offices...

2 Quorum-order by a member approved by a majority deemed

to be the order of the Commission...

3 Salary of Commissioners......

When Commission in session-proceedings-public records

penalty for employee divulging information....

5 Sec.etary, actuaries and other employees-compensation--seal
-oath of office to be taken...

6 Duties of Secretary....

Powe s of Commission-person refusing to comply with order

of Commission to show cause in Court why should not be

committed to jail-no person excused from testifying because

his evidence may incriminate him, but shall have immunity-

not exempt from punishment for perjury in his testimony.. 529

8 Fees for serving subpoena-witnesses' fee-depositions....... 530

9 Commission to adopt rules of procedure which shall be as sum-

mary and simple as reasonably may be..........

Rules of evidence not binding-spirit of Act to be ca ried out.. 531

11 Transcribed copy of evidence and proceedings certified by the

stenographer, approved by the Commission, may be received

12 Blank forms to be furnished by the Commission.
Annual report to be made to the Governor by the Commission--
what report shall include.......

Employer shall pay or provide compensation required by this

Act for death or disability of employee in course of his em-

ployment-exceptions-effect of failure of employer to secure

compensation for his injured employees-election-defenses

that may not be pleaded-extra-hazardous and not extra-

hazardous employments

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How employer shall secure compensation to his employees.

State Accident Fund-administration.....

How fund created-payments to fund quarterly-receipts from

State Treasurer

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Industries to be classified-rates to be fixed annually for each

20 May require uniform payroll to be maintained.

21 Report to be made to Commission of payroll for previous four

months-penalty for false payroll. . . . .

If payments to fund be not made, collection to be made by suit. 538

Surplus and reserve...

State Treasurer custodian of the fund.

25 Fund to be invested-character of investments--deposit of

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