1878 REVENUE AND TAXES. [ART. 81

poration organized under the laws of this State, under any contract
with such foreign corporation, or from business done in this State by
any corporation organized under the laws of this State, and of which
such foreign corporation may be a stockholder, and which may be
employing in any manner or under any contract with such foreign cor-
poration, and using the patent rights, plant or property of such foreign
corporation for profit in this State.

1904, art. 81, sec. 176. 1890, ch. 608, sec. 5.

180. Upon the receipt of such report by the state tax commissioner
of the gross receipts in this State of any such foreign corporation or
company, the said state tax commissioner shall cause the same to be
filed in his office, and shall on or before the first day of June in each
year calculate the amount of gross receipt tax to be paid by the said
foreign corporation or company at the rate hereinbefore mentioned,
to the treasurer of the State, and shall send the said amount due to
the State to the comptroller of the treasury to be received as other State
taxes are now received into the treasury of this State.

Ibid. sec. 177. 1890, ch. 608, sec. 6.

181. If any officer of any such company or corporation required by
section 179 to make a return as aforesaid shall in such return make
a false statement, he shall be deemed guilty of perjury; if any such
corporation shall neglect or refuse to make such return within the time
limited as aforesaid, the state tax commissioner shall ascertain by any
means which he may find most practicable and available the amount
of such gross receipts and shall fix the amount of the same for the year,
and unless altered upon appeal by the state board of appeal as herein-
after provided, such amount so fixed by him shall stand as the basis
of taxation of such corporation for such year under this article.

Ibid. sec. 178. 1890. ch. 608. sec. 7.

182. The state tax commissioner is authorized and empowered to
examine upon oath any officer, agent or employe of any such foreign
corporation in this State, or any officer of any corporation of this State
which may employ or use in any manner the patent rights, plant or
property of any such foreign corporation for profit in this State, touch-
ing the said business and the gross receipts in this State accruing from
the same, and any such officer, agent or employe refusing to be sworn,
or refusing to testify in the premises, or to give the information asked
for by said sta.te tax commissioner, shall forfeit and pay to the State
the sum of five hundred dollars for every such refusal; the State tax
commissioner is also authorized and empowered to examine upon oath
any person whom he may be advised has information and knowledge
touching such business and the gross receipts accruing from the same
in this State, and any such person refusing to be sworn or refusing to
testify in the premises shall forfeit and pay to the State the sum of
five dollars for every such refusal.