598

LAWS OF MARYLAND.

Amended and

SEC. 3. And be it further enacted, That said act be

re-enacted

and the same is hereby amended and re-enacted and

added to article eighty-one, of the Code of Public

General Laws of the State of Maryland, and made

to read as follows :

Tax levied

SEC. 150. A State tax of one-half of one percentum

is hereby levied annually, upon the gross receipts of

all railroad companies worked by steam, incorpora-

ted by or under the authority of this State, and doing

Proviso

business therein ; and the said tax shall be due and

payable at the Treasury, on or before the first day of

March, in each and every year; provided that the
gross receipts of the Washington Branch of the Bal-

timore and Ohio Rail Road shall not be so taxed, so

long as said road is required to pay one-fifth of its re-

ceipts from passengers on said branch road.

Report total

SEC. 151. It shall be the duty of the President,

gross receipts

Treasurer or other financial officer of every such

railroad company, on or before the first day of Feb-

ruary in each and every year, to report in writing

under oath to the Comptroller of the Treasury, the

total gross receipts and earnings of the company of

which he is such President, Treasurer or officer, from

all sources, for the year ending on the preceding

thirty-first day of December; and said report shall

be made out in detail, as stated on the books of said

company ; and it shall be the duty of the said com-

pany, on or before the first day of March next suc-

ceeding the day on which the said report is hereby

required to be made, to pay to the Treasurer of this

State the amount of the State tax so levied on the

said gross receipts of the said company as aforesaid.

Fall or neglect

SEC. 152. If any such President, Treasurer or

other financial officer shall fail or neglect to perform

the duties required of him by the preceding sections,

for the space of thirty days after it shall be his duty

so to do, said President, Treasurer or financial officer

so failing or neglecting, shall forfeit and pay to the
State of Maryland the sum of five hundred dollars,

to be recovered by action of debt in the name of the

State, against such President, Treasurer or officer,

in any court of this State having jurisdiction; and

if any such President, Treasurer or financial officer

shall fail and neglect to make and render the report