2630 ARTICLE 81.

with be empanelled to try the same; and the certificate of the comptroller
of the amount of said taxes and that the same remain due and unpaid shall
he prima facie evidence to entitle the State to a verdict and judgment
against said bank or banking association; and in all cases where the said
court shall find for the State, the judgment shall be rendered against the
said bank or banking association for the amount of said taxes and ten
per cent, additional' as damages, and all costs, and a fee of fifty dollars
shall be allowed the attorney in every such case, to be taxed as a part of the
plaintiff's costs in such suit.

This section referred to in construing secs. 30 and 157—see notes thereto. Union
Trust Co. v. State, 116 Md. 371.

Cf. sec. 99, et seq.

An. Code, sec. 156. 1904, sec. 153. 1890, ch. 544, sec. 133A.

161. The president, cashier or other chief officer of each security, safe
deposit, fidelity, guaranty and trust company heretofore or hereafter incor-
porated under the laws of this State, or incorporated under the laws of
any other State and located and doing business in this State, shall by the
fifteenth day of April in each year make a full and detailed report under
oath to the state tax commission of all securities and investments of every
description held by such companies respectively, in trust or otherwise, for
any person, corporation or trust estate, to the end that the said investments
may be made subject to State, county and municipal taxation, properly
applicable to the same provided by law; and the said tax commission shall
annually by the fifteenth day of May in each year assess said securities
or other investments according to their fair value, and levy the state taxes
prescribed by law upon the same, and shall also immediately upon the
receipt of said annual reports transmit a copy of the same to the county
commissioners of the several counties in which the principal office of said
companies shall be located, and to the appeal tax court of Baltimore city,
for the due assessment and levy of county and municipal taxes upon such
investments and other securities.

As to the state tax commission, see sec. 247, et seq.

An. Code, sec. 158. 1904, sec. 155. 1888, sec. 137. 1878, ch. 178.

162. The county commissioners and appeal tax court are directed
annually to correct the assessment of the property in their respective
counties and the city of Baltimore, and to alter and correct the valuation
of any property which may have been improperly valued, and to assess
the same at its true value, and to alter and correct the account of any person
whose property or any part thereof may have been omitted in the former
assessment, or may have been since acquired; and if real estate or other
property shall, from any cause, have increased or diminished largely and
materially in value since the last levy, they shall correct, alter and amend
the assessment of the same as aforesaid, so as to conform to its present
value; they shall also, at any time, when so directed by the state tax com-
mission, with the concurrence of the attorney general (signified by his
opinion in writing), correct the assessment of the property in the respective
counties and in the city of Baltimore, by striking therefrom any property