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ART. LXXXI] STATE TAX COMMISSIONER. 637
his hands next due by such corporations, partnership and individuals,
and shall be collected in the same manner as the taxes themselves are
collected, and if there are no such taxes, then the said penalties, shall
be collected by the Comptroller in the same manner as taxes are col-
lected by him; and such penalties when collected shall be paid into the
Treasury of the State for the general purposes of the State.
Provided, however, that the State Tax Commission shall have the
power, on good cause shown to it, to abate or reduce any penalties im-
posed as aforesaid, and in such event the Commission shall forthwith
notify the Comptroller of such abatement or reduction; and in case of
such abatements, the penalties shall not be collected at all, and in case
of such reductions, only the balance of the penalties then remaining
shall be collected as aforesaid.
And provided further, that the State Tax Commission shall have the
power, within ninety days after June 1, 1918, to abate or reduce any
penalties imposed under this section as the section stood before the same
was amended by the Act of 1918, Chapter 32, and such penalties so
abated shall not be collected at all, and in case such penalties are
reduced, then only the balance then remaining shall be collected; and
upon the expiration of said period of ninety days after June 1, 1018,
the State Tax Commission shall certify, under its seal, to the Comp-
troller the names of the said corporations, partnerships or individuals
penalized, together with the amount of the penalties then due by each
as aforesaid, and the same shall be added by the Comptroller to the
bills for any taxes in his hands next due by such corporations, partner-
ships or individuals, and shall be collected in the same manner that the
taxes themselves are collected, and if there are no such taxes, then the
said penalties shall be collected by the Comptroller as taxes are collected
by him; and such penalties when collected shall be paid into the Treas-
ury of the State for the general purposes of the State.
157. Repealed. (Act 1916, ch. 596.)
1904, art. 81, sec. 159. 1888, art. 81, sec. 141. 1878, ch. 178. 1880, ch. 20.
1896, ch. 120. 1914, ch. 197.
162. At the time of making the returns of stockholders to the
County Commissioners and Appeal Tax Court of Baltimore City, as
required by law, the president or other proper officer of every bank or
other incorporated institution incorporated under the laws of this State
or doing business therein, and of every joint stock company doing busi-
ness in this State, shall furnish to the County Commissioners of each
County in which such bank or other incorporated institution or joint
stock company shall own or possess any real property, and to the Appeal
Tax Court of Baltimore City, if such bank or other incorporated insti-
tution or joint stock company shall own or possess any real property
in said City, a true statement of such real property, situate or located
in such County or City, and the president or other proper officer of
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