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2808 INDEX
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ART.
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SEC.
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PAGE
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Taxes — Cont'd:
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EXEMPTIONS FROM :
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Public highways; 1910 loan ........
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91
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53
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1998
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Public libraries; real estate of......
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77
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119
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1746
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State roads loan...................
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91
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40
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1992-3
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What property exempt; construction
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of exemptions ....................
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81
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4
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1800
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When railroad corporation is exempt
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from stock tax...................
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81
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162
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1864
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Foreign corporations to pay.............
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23
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97
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581
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Franchise or bonus tax. (See next sub-
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title; see also sub-title "Corporations"
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hereunder; also "Corporations", sub-
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titles "Franchise or Bonus Tax" and
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"Organization".)
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GROSS RECEIPTS TAX ON DOMESTIC COR-
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PORATIONS, ETC. :
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As to railroad company having part
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of road within and part without
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state; how calculated ............
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81
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167
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1871
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Annual report of receipts and
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revenues by such corporations
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81
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168
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1873
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Comptroller; certificate of stating
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amount due prima facie evidence
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to entitle state to Judgment.......
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81
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175
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1876
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Inquisitorial powers of commissioner
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to determine correctness of reports
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of corporations; failure to answer
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81
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172
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1875
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Meaning of term "Gross Receipts" ;
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not to include certain income .....
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81
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170
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1874
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Notice of assessment of tax to cor-
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poration; mode of; appeals ......
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81
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171
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1874
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"Payment; failure to make; penalty ;
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suit for recovery of; service of
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writ.............................
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81
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173
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1875
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Failure of corporation to appear
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by attorney after summons ;
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proceedings in such cases ....
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81
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174
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1875
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Penalty for false return of receipts
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and revenues ....................
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81
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169
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1873
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Report of revenues and receipts;
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failure of corporation to make ;
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proceedings of commissioner for
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deteiminiug tax in such cases....
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81
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169
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1873
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Sections 167 to 175 inclusive to ap-
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ply to telegraph or cable, express
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or transportation and railroad
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companies organized under United
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States or other state laws.........
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81
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176
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1876
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State tax commissioner to calculate
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state tax and report same to comp-
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troller for collection by proper
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officers; payment ................
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81
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168
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1873
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State tax or franchise tax imposed
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on certain named public service or
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other corporations and companies.
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81
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167
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1871
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To apply to such corporations
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incorporated in another state.
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81
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167
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1872
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Unincorporated association part-
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nership or individual engaged
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in such businesses subject to ;
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exception ......................
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81
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167
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1872
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When payable .................
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81
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167
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1872
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