770

LAWS OF MARYLAND.

SEC. 143. The county commissioners or Appeal

May require
the accounts.

Tax Court of Baltimore city, may require the accounts
of stock furnished as aforesaid, to be verified by the

oath or affirmation of the proper officer of the corpo-

ration, or may require that the stock and other books

of said corporation shall be open to them for their

inspection.

SEC. 144. If any such president or other proper offi-

Shall fall to
perform

cer shall, fail to perform the duties imposed upon him

by the preceding sections, such officer shall, on in-

dictment and conviction, be fined therefor not less

than five hundred dollars.

SEC. 145. The Comptroller of the Treasury shall,

Assess the cap-
ital stock.

on or before the fifteenth day of May in each year,

assess the shares of capital stock in all banks, State

or National, banking associations, and other incor-

porated institutions or companies incorporated by

this State, or located and doing business therein,

except railroad and canal companies, at the true value

thereof in dollars and cents, and for the purpose of

ascertaining the true value of such shares the Comp-

troller is hereby authorized and empowered to ex-

Examine upon
oath

amine upon oath any officer of the same touching

the affairs thereof, or to examine upon oath any

other person as a witness, whom he may be advised

has important information in regard to the value of

such shares of capital stock and any such officer

refusing to answer upon oath touching the affairs of

such bank, banking association or company, of which

he is an officer, shall, on indictment and conviction

thereof, be fined not less than five hundred dollars.

SEC. 146. The president, cashier or other chief

Shall report
true und cor-

officer of any bank or banking association, State or

rect statement.

National, located and doing business in this State,

shall, by the fifteenth day of April in each year,

report to the Comptroller of the Treasury, a true and

correct statement of the number of shares of capital

stock in such bank or banking association of which

he is president, cashier or chief officer ; and the par

value of each share, with such other information in

regard to the value of the same as may be required

by the Comptroller, aud may be in the possession of

such officer ; and the Comptroller shall annually, by

the fifteenth day of May in each year, assess the said