ART. 81] STATE TAX COMMISSIONER. 1859

by the two preceding sections, by the first day of January succeeding 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 judgment shall be rendered on motion unless issue be made,
and a trial by jury be desired by either party, in which case a jury
shall forthwith be empanelled 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 facie evidence to entitle the State to a verdict
and judgment against said bank or banking association; and in all cases
where the said court shall find for the State, the judgment shall be
rendered against the said bank or banking association for the amount
of said taxes and ten per cent, additional as damages, and all costs, and
a fee of fifty dollars shall be allowed the attorney in every such case
to be taxed as a part of the paintiff's costs in such suit.
Cf. sec. 95, et seq.

1904, art. 81, sec. 153. 1890, ch. 544, sec. 133 A.

156. The president, cashier or other chief officer of each security,
safe deposit, fidelity, guaranty and trust company heretofore or hereafter
incorporated under the laws of this State, or incorporated under the
laws of any other State and located and doing business in this" State,
shall by the fifteenth day of April in each year make a full and detailed
report under oath to the state tax commissioner of all securities and
investments of every description held by such companies respectively,
in trust or otherwise, for any person, corporation or trust estate, to the
end that the said investments may be made subject to State, county and
municipal taxation, properly applicable to the same provided by law;
and the said tax commissioner shall annually by the fifteenth day of
May in each year assess said securities or other investments according
to their fair value, and levy the state taxes prescribed by law upon
the same, and shall also immediately upon the receipt of said annual
reports transmit a copy of the same to the county commissioners of the
several counties in which the principal office of said companies shall
be located, and to the appeal tax court of Baltimore city, for the due
assessment and levy of county and municipal taxes upon such invest-
ments and other securities.

Ibid. sec. 154. 1888, art. 81, sec. 136. 1888. ch. 143.

157. It shall be the duty of the president of any corporation organized
under article 23, title "Corporations," for the transaction of any busi-
ness for profit or gain, before proceeding to transact any business, or to
open any office for the purpose of transacting such business, to file in
the office of the state tax commissioner a copy of the certificate of incor-
poration under which it is organized, certified by the clerk of the circuit
court for the county in which such certificate is recorded, or by the clerk
of the superior court of Baltimore city, if recorded in said city; and