using the patent rights, plan or property of such foreign corporation in this State in any manner as renter or bailee, or in any other manner as renter or bailee, or in any other manner under any contract with such foreign corporation before the provisions contained in the first section of this article have been complied with, shall forfeit and pay to the State the sum of one hundred dollars for each and every day he may act as such agent or employe, or may occupy such office for the transaction of such business, before such provisions of the first section of this article shall have been complied with by such foreign corporation, and it shall be the duty of the State's Attorney of the city or county in which such business is transacted, or is proposed to be transacted, to prosecute and recover such penalty, and it shall be the duty of the State Tax Commissioner to inform the State's Attorney of any violation of this article of which he may be advised, and to require him to proceed to recover the penalty for such violation as prescribed in this article.

1890, ch. 608, sec. 3.

175. Each and every such foreign corporation or company shall on or before the fifteenth day of April next, and on or before the fifteenth day of April in each year thereafter, make a report under the oath of its president, treasurer or other proper officer to the State Tax Commissioner, setting forth and showing the total gross receipts in this State of such corporation or company for the year ending on the preceding thirty-first day of December, either from business done in this State on its own account or through its individual agent or agents, or from royalty on its patent rights, plant or property employed or hired or rented by any person or persons in this State, or by any corporation organized under the laws of this State, under any contract with such foreign corporation, or from business done in this State by any corporation organized under the laws of this State, and of which such foreign corporation may be a stockholder, and which may be employing in any manner or under any contract with such foreign corporation, and using the patent rights, plant or property of such foreign corporation for profit in this State.

Ibid. sec. 5.

176. Upon the receipt of such report by the State Tax Commissioner of the gross receipts in this State of any such foreign corporation or company, the said State Tax Commissioner shall cause the same to be filed in his office, and shall on or before the first day of June in each year calculate the amount of gross receipt tax to be paid by the said foreign corporation or company at the rate herein before mentioned, to the Treasurer of the State, and shall send the said amount due to the State to the Comptroller of the Treasury to be received as other State taxes are now received into the Treasury of this State.

Ibid. sec. 6.

177. If any officer of any such company or corporation required by Section 175 to make a return as aforesaid shall in such return make a false statement, he shall be deemed guilty of perjury; if any such corporation shall neglect or refuse to make such return within the time limited as aforesaid, the State Tax Commissioner shall ascertain by any means which he may find most practicable and available the amount of such gross receipts and shall fix the amount of the same for the year, and unless altered upon appeal by the State Board of Appeal as hereinafter provided, such amount so fixed by him shall stand as the basis of taxation of such corporation for such year under this article.

1890, ch. 608, sec. 7.

178. The State Tax Commissioner is authorized and empow ered to examine upon oath any officer, agent or employe of any such foreign corporation in this State, or any officer of any corporation of this State which may employ or use in any manner the patent rights, plant or property of any such foreign corporation for profit in this State, touching the said business and the gross receipts in this State accruing from the same, and any such officer, agent or employe refusing to be sworn, or refusing to testify in the premises, or to give the information asked for by said State Tax Commissioner, shall forfeit and pay to the State the sum of five hundred dollars for every such refusal; the State Tax Commissioner is also authorized

and empowered to examine upon oath any person whom he may be advised has information and knowledge touching such business and the gross receipts accruing from the same in this State, and any such person refusing to be sworn or refusing to testify in the premises shall forfeit and pay to the State the sum of five dollars for every such refusal.

179.

Ibid. sec. 8.

When the State Tax Commissioner shall have ascertained the amount of the gross receipts of any such foreign corporation doing business in this State, and the amount of State tax on the same, he shall on or before the first day of June in each year cause an account of the same to be filed or placed in the office of the Comptroller of the Treasury, and the Comptroller of the Treasury shall proceed at once to notify the president, treasurer or other officer or agent of such foreign corporation doing business in this State, of the amount of State tax due from such corporation, by transmitting to such president, treasurer or other proper officer or agent of such foreign corporation, an account of the State taxes due from such foreign corporation, by mail under cover having thereon a proper postage stamp, and plainly directed to such president, treasurer or other officer or agent of such foreign corporation; 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 assessment shall be final; but any such corporation may, within thirty days from such notification, appeal from such assessment to the Comptroller 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 after full hearing the said Comptroller and Treasurer shall both be of opinion that such assessment and ascertainment so made by said State Tax Commissioner is erroneous and ought to be changed, they shall change the same accordingly, and the 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 assessment and ascertain

ment so made by him, then such appeal shall be dismissed and the original assessment and ascertainment shall be and remain as the true assessment and ascertainment of such gross receipts and the State tax on the same for said year.

1890, ch. 608, sec. 9.

180. If any such corporation or company shall neglect or refuse to pay to the State Treasurer the tax imposed by this article for the space of sixty days after the amount of such tax has been so finally ascertained and determined and has been so transmitted by mail to its president or other officer as directed in this article, such corporation shall for such offense forfeit and pay to the State an additional amount of ten per centum as penalty or damages to be added to the said taxes so due and unpaid, and it shall be the duty of the Comptroller to add the same to the said account, and forthwith to make out 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 employe of such corporation shall be deemed and taken as a sufficient service on such corporation.

Ibid. sec. 10.

181. 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 such corporation shall appear by attorney or agent, and either party 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 empanelled for the 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 centum 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.

182.

1890, ch. 608, sec. 11.

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 judg ment for said amount and said penalty or damages as charged.

County Taxation of Railroad Property.

1888, art. 81, sec. 155. 1876, ch. 159. 1896, ch. 120, sec. 2. 1896, ch. 143. 189. 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.

Co. Comm'rs v. Ann. & Elk. R. R. Co., 47 Md. 592. Appeal Tax Court v. Western Md. R. R. Co.-Same v. Union R. R. Co., 50 Md. 276. P. W. & B. R. R. Co. v. Appeal Tax Court, 50 Md 397.

Mode and Measure of Taxation.

1896, ch. 120, sec. 178.

198. 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