2472 INDEX.

REVENUE AND TAXES— Continued.

ABT.

SEC.

FAGE

Assessment of stock or property of

corporations whose capital in whole

or in part is invested in taxable

securities. . ....

81

160

1853

Abatement of plant of manufacturing

establishments.

81

161

1853

State tax commissioner to return to

comptroller his valuation of stock ;

notification to corporations; appeal.

81

162

1854

INCREASE OF ASSESSMENT.

Owner to be notified before such

increase .... .

81

163

1855

TAX ON GROSS RECEIPTS OF CERTAIN

CORPORATIONS.

Railroad, telegraph, cable, express or

transportation, telephone, parlor

car, sleeping car, safe deposit, trust,

guarantee, fidelity, oil pipe line,

title insurance, electric light, elec-

tric construction, gas, guano, phos-

phate and fertilizer companies.

81

164

1856

Financial officer of such companies

to report annually to comptroller,

amount of their gross receipts under

oath........ .... . ....

81

165

1858

In case of failure, State tax commis-

sioner to ascertain or fix amount.

81

166

1858

Duty of comptroller and treasuier in

appeals from such assessment

81

167

1859

Comptroller may examine officers

under oath ...... ....

81

168

1859

Penalty for failure to pay; suit for ;

proceedings ... ... ..... . ...

81

169

1860

Judgment by default, when to be en-

tered; jury trial, if demanded

81

170

1860

Comptroller's certificate to be prima

facie. ..... .

81

171

1861

Scope of provisions of sections 164 to

171.. .... ....

81

172

1861

Foreign corporatious doing business

in this State; requirements of

81

173

1861

Penalty for failure to comply

81

174

1862

Such corporations to report gross re-

ceipts under oath . .

81

175

1863

Tax on such gross receipts by State

tax commissioner ....

81

176

1863