ART. 81] TAX ON GROSS RECEIPTS. 1879

1904, art. 81, sec. 179. 1890. ch. 608, sec. 8.

183. When the state tax commissioner shall have ascertained the
amount of the gross receipts of any such foreign corporation doing busi-
ness in this State, and the amount of state tax on the same, he shall on
or before the first day of June in each year cause an account of the same
to be filed or placed in the office of the comptroller of the treasury, and
the comptroller of the treasury shall proceed at once to notify the presi-
dent, treasurer or other officer or agent of such foreign corporation
doing business in this State, of the amount of state tax due from such
corporation, by transmitting to such president, treasurer or other proper
officer or agent of such foreign corporation, an account of the state
taxes due from such foreign corporation, by mail under cover having
thereon a proper postage stamp, and plainly directed to such president,
treasurer or other officer or agent of such foreign corporation; and shall
note in a book the date of placing in the mail the envelope or cover con-
taining such account; if no appeal be taken within thirty days from
such transmission the said assessment shall be final; but any such cor-
poration may, within thirty days from such notification, appeal from
such assessment to the comptroller of the treasury and state treasurer,
stating in such appeal the reasons and grounds of such appeal, and said
comptroller and treasurer shall consider the same, and if after full
hearing the said comptroller and treasurer shall both be of opinion that
such assessment and ascertainment so made by said state tax commis-
sioner is erroneous and ought to be changed, they shall change the same
accordingly, and the assessment so agreed upon by the comptroller and
treasurer shall be final; but if either the comptroller or treasurer shall
agree with the state tax commissioner as to the correctness of the
assessment and ascertainment so made by him, then such appeal shall
be dismissed and the original assessment and ascertainment shall be and
remain as the true assessment and ascertainment of such gross receipts
and the state tax on the same for said year.
Cf. sec. 171.

Ibid. sec. 180. 1890, ch. 608. sec. 9.

184. Tf any such corporation or company shall neglect or refuse to
pay to the state treasurer the tax imposed by this article for the space
of sixty days after the amount of such tax has been so finally ascer-
tained and determined and has been so transmitted by mail to its presi-
dent or other officer as directed in this article, such corporation shall
for such offense forfeit and pay to the State an additional amount of
ten 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 tax in the circuit court for the county where the prin-
cipal office of the said corporation in this State is located or in the
superior court of Baltimore city if such principal office be located in
said city, and the said suit shall stand for trial at the first term after
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