818

LAWS OF MARYLAND.

person ; said cashier shall note on the said report,

that said shares or some of them have been so trans-

ferred in such manner, that said report shall disclose

the fact whether such stockholders respectively are

at present holders of the said shares or part thereof

or not ; and if any of said stockholders, holding such

shares in any of said years, shall have bona fide trans-

ferred all of said shares so held by him, to some Other

person, on the books of the bank, before the day of

making said report by said cashier, so that none or

not enough of said shares to pay the said State taxes

remain in the name of said stockholders on the books

of the said ban k on said day of report, then it shall

be the duty of the said collector to distrain and seize

To distrain
and seize.

any real or personal estate of the said stockholder,

so transferring as aforesaid, which may be in said

county or city, to the amount of said taxes, and to sell

the same in the same way as for other State taxes due

from individuals under the laws of this State.

SEC. 7. And be it enacted, That if any cashier of any

such bank shall fail or neglect to perform any of the

Failure or ne-

duties required of him by this act, such cashier shall

glect of cashier.

be deemed guilty of a misdemeanor, and shall, upon

indictment and conviction thereof in any court

having jurisdiction, be fined not less than five hun-

dred dollars nor more than five thousand dollars, in

the discretion of the court, one-half to the State and

the other to the informer, and shall stand committed

until the fine and costs are paid; and it shall be the

duty of the collectors to inform the grand jury of such

failure or neglect on the part of said cashier.

SEC. 8. And be it enacted, That if any collector shall

Failure or ne-
glect of collec-
tor.

fail or neglect to perform the duties imposed upon
him by this act, said collector shall be liable to pros-

ecution therefor, and shall, upon conviction before a

justice of the peace, be fined not less than one hun-

dred dollars, nor more than two hundred dollars, in

the discretion of the said justice; and the bond of

said collector shall be liable to the State for any loss

accruing from said failure or neglect.

SEC. 9. And be it enacted, That it shall be lawful

May agree with
Comptroller.

for any such bank, as is mentioned in the first sec-

tion of this act, to agree with the Comptroller for

the payment directly into the Treasury by said bank