378
Presented for
payment.
Authorized
to examine
on oath offi-
cers of Banks,
&c.
Penalty for
refusal to
testify
Refusal or
neglect to
make paym't
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LAWS OF MARYLAND.
elation, in which account interest shall be charged
from and after the first day of January next, after
which the said items of State taxes shall have become
due and payable in any year for which said Bank: or
Banking Association may be indebted and in arrear
as aforesaid, and shall, on or before the said first day
of May next, cause a copy of the said account to be
presented to said Bank or Banking Association at its
counter for payment, and left with the Cashier, Pres-
ident, Teller, or some other officer of said Bank or
Banking Association, and it shall be the duty of the
said Bank or Banking Association to pay the said
taxes into the treasury, with the interest thereon, on
or before the first day of July next.
SEC. 2. And be it further enacted, That the Comp-
troller of the Treasury be and he is hereby author-
ized and empowered to examine upon oath or affirm-
ation, any officer of any such Bank or Banking
Association, touching the taxes so in arrear on the
shares of capital stock as aforesaid, and to compel
the appearance of said officer before him when sum-
moned so to appear, and if any such officer shall fail
or refusc to appear when duly summoned, or to
answer upon oath or affirmation any interrogatory
put by said Comptroller touching the shares of capi-
tal stock of said Bank or Banking Association or
the holders thereof, or the taxes so due thereon as
aforesaid, or the entries in the books of said Bank or
Banking Association in regard thereto, and to give
his knowledge in the premises, such officer so failing
or refusing, shall upon conviction thereof, in any
Court of Law having jurisdiction, be adjudged guilty
of a misdemeanor, and shall be fined therefor not
less than three hundred dollars nor more than five
hundred dollars, in the discretion of the Court, with
the costs of the suit, and shall stand committed until
the said fine and costs are paid.
SEC. 3. And be it further enacted, That if any such
Bank or Banking Association shall fail, neglect or
' refuse to make payment of the said taxes so due on
the shares of its capital stock as aforesaid, with the
interest thereon, on or before the first day of July
next, then and in that event said Bank or Banking
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