JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 771

shares at their true value, and levy the State taxes	Assess the said shares.
prescribed by law upon the same; and it shall be the
duty of the said president, cashier or other chief
officer, on or before the first day of January next
succeeding, to pay to the Treasurer of the State the
State tax on said shares of the capital stock of such
bank or banking association of which he is president,
cashier or other chief officer as aforesaid.
SEC. 147. On the failure, refusal or neglect of any	Failure, refusal
president, cashier, or other chief officer of any such	or neglect.
bank or banking association, to furnish to the Comp-
troller by the fifteenth day of April in each year, the
statement required to be furnished by the preceding
section, such president, cashier, or other chief officer
of said bank or banking association, shall forfeit and
pay to the State of Maryland the sum of five hun-
dred dollars, to be recovered in the name of the State	Penalty.
in the circuit court of the county where the said bank
or banking association is located, or the Superior
Court of Baltimore city, if the same be located in
that city, with costs of suit, and a fee of fifty dollars
shall be taxed as part of the plaintiff's costs, which
the attorney shall be entitled to receive for prosecu-
ting said action to a recovery ; and it shall be the
duty of the Comptroller to cause suit to be brought
to recover said penalty.
SEC. 148. On the failure, refusal or neglect of any such bank or banking association to pay said tax on	Failure, refusal or neglect.
the shares of its capital stock, as provided by the
preceding sections, by the first day of January suc-
ceeding said levy, the Comptroller shall cause suit
to be brought in the name of the State against the
said bank or banking association, for the said taxes,
in the circuit court for the county, or the Superior
Court of Baltimore city, as the case may be ; and
the said suit shall stand for trial at the first term, and	Said suit shall
judgment shall be rendered on motion unless issue	stand.
. be made, and a trial by jury be desired by either
party, in which case a jury shall forthwith be em-
panelled to try the same, and the certificate of the
Comptroller of the amount of said taxes, and that
the same remain due and unpaid, shall be prima fa-	Evidence.
cie evidence to entitle the State to a verdict and judg-
ment against said bank or banking association ; and
in all cases, where the said court shall find for the