JAS. BLACK GROOME, ESQUIRE, GOVERNOR. 815

CHAPTER 499.
AN ACT to provide for the assessment of the shares
of the capital stock of national banks, located in
this State, heretofore omitted to be assessed for
State purposes, and to collect the State taxes due
on said shares.
SECTION 1. Be it enacted by the General Assembly of
Maryland, That it shall be the duty of the cashier of every national bank so called in this State, which has	Duty of cash- iers of national banks
not paid the State taxes on the shares of its capital
stock, for and on account of its several stockholders,
directly into the Treasury, on or before the first day
of May next, to report to the county commissioners
of each of the several counties of this State, and to
the Appeal Tax Court of Baltimore city, under the
hand of said cashier, a true and correct list of the
stockholders of said bank residing in the said coun-	A true and correct list.
ties and city respectively, and the number of shares
standing in the name of each of said stockholders, at
the time of making the return of stockholders for the
assessment of county and city taxes in each year, for
which said bank has not paid the State taxes on said
shares, as aforesaid, and the par value of said shares;
and also to report to the county commissioners of
the county in which said bank is located, or the	Report
Appeal Tax Court of Baltimore city, if the said bank
be located in said city, a true and correct list of all
the stockholders of said bank who are non-residents
of this State, and it shall be the duty of the said
cashier at the same time, to return to the Comptroller
of the Treasury, a duplicate of his said report to the
said county commissioners and Appeal Tax Court as
aforesaid.
SEC. 2. And be it enacted, That the said county com-
missioners and Appeal Tax Court shall, as soon as	Examine
possible after the receipt of the said returns from said
cashier of said national banks, examine and see
whether the State taxes on the said shares have been
assessed and collected from the said stockholders re-
spectively, or whether the same have been omitted
to be assessed against said stockholders, and if the
said State taxes have been omitted to be assessed and
collected from said, stockholders respectively, or any