836 REVENUE AND TAXES. [ART. 81

Tax on Official Commissions.
146.

This section referred to in deciding that article 70, section 11, in so far
as it conflicts with article 20, section 1, has no application to constables.
Little v. Schul, 118 Md. 469.

State Tax Commissioner.
151.

As to the State Tax Commission, see section 234, et seq.

153.

The fact that similar action, identical in its nature, is taken by the
comptroller under section 24 and by the tax commissioner under this sec-
tion, each acting under express provisions of law, does not invalidate the
tax, nor is the fact that the legislature itself makes the levy an objection
to the tax. This section does not require that the official of the corpora-
tion shall return to the tax commissioner a list of the stockholders therein,
only a list of the number of shares of stock—see section 159. The tax upon
capital stock is not a tax upon the corporation, but upon the stockholders,
the corporation being made the medium through which the tax is collected.
The tax is not invalid because the assessment was not certified to the
comptroller under this section until the 17th of May. When statutes in
regard to time are construed as directory merely. Where a corporation in
February reduces its capital stock, it is nevertheless taxable upon the
shares as they were at the beginning of the year. Only the stock of a
corporation actually issued is taxable. See note to section 24. Union Trust
Co. v. State, 116 Md. 372.

As to the State Tax Commission, see section 234, et seq.

1914, ch. 797, sec. 153A.

153A. In making the annual report to the State Tax Commis-
sioner provided for in the preceding Section of this Article, the presi-
dent, cashier or other chief officer of every bank (State and National),
located and doing business in this State, shall expressly state in such
report the amount of the capital stock paid in, the amount of surplus,
and the amount of undivided profits, together with such other informa-
tion as may bo required by the said Commissioner under the provisions
of the preceding Section.

155.

This section referred to in construing sections 24 and 153—see notes
thereto. Union Trust Co. v. State, 116 Md. 371.

156.

As to the State Tax Commission, see section 234, et seq.

157.

As to the State Tax Commission, see section 234, et seq.

159.

This section referred to in construing sections 24 and 153—see note there-
to. Union Trust Co. v. State, 116 Md. 374.

As to the State Tax Commission, see section 234, et seq.