JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 599

so required of him, for the space of ninety days after	Penalty.
the day on which it ia made his duty by the pre-
ceding sections to make and render the same, said
President, Treasurer or other financial officer, so
failing or neglecting as aforesaid, shall be deemed
guilty of a misdemeanor, and shall, upon indictment
and conviction thereof, suffer imprisonment not ex-
ceeding six months.
SEC. 153. The Comptroller of the Treasury is
hereby authorized and empowered to examine upon	Examine upon oath.
oath, any officer of any railroad company in this
State, touching the gross receipts or revenues of said
railroad company ; and any such officer refusing to
be sworn or to testify his information, shall be guilty
of a misdemeanor, and upon indictment and con-
viction thereof in any court of this State having
jurisdiction, shall for every offence be fined not less
than one hundred dollars nor more than five hun-
dred dollars, in the discretion of the court.
SEC. 154. If any such railroad company, from whom taxes shall be due and payable on their gross	Fail or neglect to pay.
receipts as aforesaid, shall fail or neglect to pay the
same to the Treasurer of the State for the space of
one month after the same shall be due and payable
as aforesaid, said company shall, for such offence,
forfeit and pay to the State of Maryland an addi-
tional amount of ten per centum, as penalty or dam-
ages, 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	Penalty.
the seal of his office, and to cause suit to be brought
for said taxes in the Circuit Court for the county
where the principal office of such company is located,
or in the Superior Court of the City of Baltimore, 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
company, and service of the writ aforesaid on any
officer, agent or employee of such railroad company, shall be deemed and taken as sufficient service on
said company.
SEC. 155. If, upon the return of the writ issued	Failure
against such railroad company, and the said com-	appear.