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644 REVENUE AND TAXES. [ART. LXXXI
1904, art. 81, 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 cor-
poration 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 sections 177 to
186.*
1904, art. SI, sec. 180. 1890, ch. 608, sec. 9.
184. If any such corporation or company shall neglect or refuse
to pay to the state treasurer the tax imposed by sections 177 to 186
for the space of sixty days after the amount of such tax has been so
finally ascertained and determined and has been so transmitted by mail
to its president or other officer as directed in sections 177 to 186, such
corporation shall for such offense forfeit and pay to the State an addi-
tional 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 comp-
troller 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 principal 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 service of the writ shall have been made on said corpora-
tion or company, and service of the writ aforesaid on any officer, agent
or employe of such corporation shall be deemed and taken as a sufficient
service on such corporation.*
See notes to this section in volume 2 of the Annotated Code.
1916, ch. 676, sec. 1.
186A. Any person or persons, joint stock association or corpora-
tion, wherever organized or incorporated, engaged in the business of
operating cars, or engaged in the business of furnishing or leasing cars,
not otherwise listed for taxation in Maryland, for the transportation of
freight (whether such cars be owned by such company or by any other
person or company), over any railway line or lines, in whole or in
part within this State, such line or lines not being owned, leased or
operated by such company, whether such cars be termed box, flat, coal,
ore, tank, stock, gondola, furniture or refrigerator, or by some other
name, shall be deemed a freight line company.
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*This section is reproduced in order to correct the error therein pointed out
in the table of Errata on page 2857 of volume 2 of the code.
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