ART. 81] TAX ON GROSS RECEIPTS. 1875

State, against such officer or agent in any court of this State having juris-
diction; the said state tax commissioner may also examine under oath
any other person whom he may be advised or may believe has knowledge
and information in the premises, and any such person refusing to be
sworn or refusing to testify his or her knowledge in the premises shall
forfeit and pay to the State the sum of five dollars for each such refusal,
to be recovered by action at law, in the name of the State, against such
person so refusing, before a justice of the peace having jurisdiction;
and it shall be the duty of the state's attorney of the county or city
where such refusal has occurred on the information of the state tax
commissioner to bring suit for the recovery of such forfeitures as often
as they may have occurred.

This section referred to in construing section 107—see notes thereto. State
v. Central Trust Co., 106 Md. 274.

1904, art. 81, sec. 169. 1890, ch. 559, sec. 6.

173. If any such corporation or company from whom such taxes
shall be due and payable on its gross receipts or revenues as aforesaid
shall fail or neglect to pay the same to the treasurer of the State for the
space of one month after the same shall be due and payable as aforesaid,
such corporation or company shall for such failure or neglect forfeit and
pay to the State an additional amount of five per centum as penalty or
damages, to be added to the said taxes so due and unpaid, and it shall be
the duty of the comptroller to add the same to the said account, and
forthwith to make out said account and certify the same under the seal
of his office, and to cause suit to be brought for said taxes in the circuit
court for the county where the principal office of such corporation or
company is located, or in the superior court of the city of Baltimore, the
court of common pleas, or the Baltimore city court, if such principal
office be located in said city, and the said suit shall stand for trial at
the first term after the service of the writ shall have been made on such
corporation or company, and service of the writ aforesaid on any officer,
agent or employe of such corporation or company shall be deemed and
taken as sufficient service on such company.

It was within the power of the legislature to provide for the penalty pre-
scribed by this section and the costs and fees imposed by the following
section. Interest should be charged from the first of August—see section
167—but no interest is allowable on the five per cent, penalty. Cumberland,
etc., R. R. Co. v. State, 92 Md. 691; United States Power, etc., Co. v. State,
79 Md. 72.

The penalty imposed by this section enforced. State v. Central Trust Co.,
106 Md. 279.

See notes to sec. 167; cf. sec. 184.

Ibid. sec. 170. 1890, ch. 559, sec. 7.

174. If upon the return of the writ issued against such corporation
or company, the said corporation or company being duly summoned as
aforesaid shall fail to appear by attorney or agent upon the first call of
the docket, it shall be the duty of the court to cause the personal appear-
ance of said corporation or company to be entered, and the cause shall