REVENUE AND TAXES. 2647

held reasonable and proper. Union Passenger R. R. Co. v. Baltimore, 71 Md. 417;
State v. Philadelphia, etc., R. R. Co., 45 Md. 384.

This section referred to in construing sec. 166—see notes thereto. Baltimore v.
Baltimore, etc., Ry. Co., 57 Md. 34.

As to the taxation of foreign corporations, see art. 23, sec. 122, et seq.

See sec. 181.

An. Code, sec. 168. 1904, sec. 165. 1890, ch. 559, sec. 2. 1922, ch. 351, sec. 168.

173. It shall be the duty of each and every railroad company, tele-
graph company, cable company, express company, transportation com-
pany, oil or pipe line company, title-insurance company, electric light
company and electric construction company, telephone, parlor car, sleep-
ing car, safe deposit and trust company incorporated under any general
or special act of this State and doing business in this State, on or before
the fifteenth day of March in each and every year to make a report under
oath of its president, treasurer or other proper officer, as of the first day
of January preceding said fifteenth day of March, to the State Tax Com-
mission showing its total receipts or revenues accruing from business
done in this State for the year ending on the preceding thirty-first day of
December, and it shall be the duty of the State Tax Commission to file
such report in its office, and on or before the first day of June next, and
on or before the first day of June in each and every year thereafter, to
calculate the State tax due from such corporation or company on its gross
receipts or revenues aforesaid for such year, and to transmit the amount
of such State tax to the Comptroller of the Treasury, to be collected and
received into the State treasury as other State taxes are received into the
treasury of this State.

This section referred to in construing sec. 172—see notes thereto. State v. Central
Trust Co., 106 Md. 270.

An. Code, sec. 169. 1904, sec. 166. 1890, ch. 559, sec. 3.

174. If any officer of any such corporation or company required to
make a report as aforesaid shall in such report or return make a false
statement he shall be deemed guilty of perjury, and if any such corpora-
tion or company so doing business in this State shall neglect or refuse
to make such report or return to the state tax commission within the time
specified as aforesaid in any year, it shall be the duty of said tax commis-
sion to ascertain in any manner it may judge to be most available and cer-
tain, and to fix the amount of such gross receipts and revenues of such
corporation or company for such year, and to calculate and assess the state
tax on the amount of such gross receipts or revenues as so ascertained and
fixed, and to transmit the amount of such tax to the comptroller in the
same manner as if such corporation or company had made its report or
return according to the provisions of the preceding section, and it shall be
the duty of such corporation or company to pay to the state treasurer the
amount of such state tax on or before the first day of July in each and
every year.

See notes to sec. 172.