REVENUE AND TAXES. 2633

Cited but not construed in Baltimore v. C. & P. Tel. Co., 131 Md. 52.
As to the taxation of corporate stock owned by non-residents, see also secs. 154,
166 and 166A. As to the tax commission, see sec. 247, et seq.
See secs. 157, 161, 166 and 166A, and notes.

An. Code, sec. 160. 1904, sec. 157. 1888, sec. 139. 1874, ch. 483, sec. 143.

164. The county commissioners or appeal tax court of Baltimore city
may require the accounts of stock furnished as aforesaid to be verified by
the oath or affirmation of the proper officer of the corporation, or may
require that the stock and other books of said corporation shall be open
to them for their inspection.

An. Code, sec. 161. 1904, sec. 158. 1888, sec. 140. 1874, ch. 483, sec. 144.

165. If any such president or other proper officer shall fail to perform
the duties imposed upon him by the two preceding sections, such officer
shall, on indictment and conviction, be fined therefor not less than five
hundred dollars.

An. Code, sec. 162. 1904, sec. 159. 1888, sec. 141. 1878, ch. 178. 1880, ch. 20. 1896, ch. 120.

1914, ch. 528.

166. 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 business in this State shall
furnish to the County Commissioners of each County in which such bank
or other incorporated institutions or joint stock company shall own or
possess any real property and tools, machinery, manufacturing implements
and engines of corporations actually engaged in manufacturing, and to the
appeal tax court of Baltimore City, if such bank or other incorporated
institution or joint stock company shall own or possess any real property
and tools, machinery, manufacturing implements and engines of corpora-
tions actually engaged in manufacturing in said city, a true statement of
such real property, and tools, machinery, manufacturing implements and
engines of corporations actually engaged in manufacturing, situated or
located in such County or City and such real property and tools, machinery,
manufacturing implements and engines of corporations actually engaged
in manufacturing shall be valued and assessed by said County Commis-
sioners and appeal tax court, respectively, to the said bank or incorporated
institution or joint stock company so owning the same, and the said County
Commissioners and appeal tax court shall give duplicate certificates of such
valuation and assessment to such President or other officer, who shall trans-
mit one of such duplicate certificates with his return to the State Tax
Commission, and State, County and City taxes shall be levied upon and
paid by such bank or other incorporated institution or by such joint stock
company on such assessment in the same manner as the same are levied upon
and paid by individual owners of real property and tools, machinery,
manufacturing implements and engines of corporations actually engaged
in manufacturing in such County or City in accordance with the terms of