SEC. 3. And he if farther enacted, That the Presi-
dent, Treasurer, Cashier, or other financial officer of;
every such Railroad Company, Steamboat Company,,
Canal Company, or other company, upon whose
works any coal mined in the State may be received,
to be immediately transported for any mine in this
State out of which the same may be produced, to
any distance or point in this State or elsewhere, for
sale, whether by such company or by individuals,
and whether such company shall receive compensa-
tion for transportation and toll, or shall receive toll
only, shall within thirty days after the first day
of January, April, July and October, of every year,
make return in writing to the Comptroller of the
Treasury under oath or affirmation, stating fully and
particularly the number of tons of coal so mined in
this State, and carried over, through or upon the
works of said company for three months immediately
preceding; each of the above-mentioned days, which
said return shall specify in detail the number of tons
of such coal received from each and every company
or association, or individual mining and loading the
same; and each of said companies shall, at the time
of making said returns, pay to the Treasurer of the,
State the said sum of two cents on each two thous-
and two hundred and forty pounds of coal so re-
ceived, carried or transported as aforesaid.
SEC. 4. And be. it further enacted. That any such
President, Treasurer, Cashier or other financial i
officer of any of the said companies named in the'
preceding sections, who shall fail, neglect or refuse;
to make the said return within the time specified in
this Act, shall be deemed guilty of a misdemeanor,
and shall, upon conviction thereof, for the first
offence forfeit and pay to the State of Maryland the
sum of five hundred dollars, and for the second
offence shall be imprisoned, in the discretion of the
court, not exceeding thirty days.
SEC. 5. And be it further enacted, That if any such:
company, transporting coal as aforesaid, shall fail,
neglect or refuse to pay into the Treasury of the.
State the amount of tax so due as aforesaid, for the
space of twenty days after the expiration of the time
29
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Duty of the
officers of
transportat'n
companies to
make return
to the Comp-
troller.
To pay to the
Treasurer
Penalty for
Failure,
refusal or
neglect to
make return.
Penalty for
failure, re-
fusal or neg-
lect to pay.
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