2648 ARTICLE 81.

An. Code, sec. 170. 1908, ch. 552.

175. The terms " gross receipts," " gross receipts or earnings," " total
receipts or revenues," " gross receipts or revenues," " gross receipts .and
revenues," as used in sections one hundred and seventy-two, one hundred
and seventy-three and one hundred and seventy-four, shall not include any
income derived from the investment of the capital or surplus of any of the
corporations mentioned in said section, and in case of the use of monies
received or deposited, they shall include only the difference between the
receipts, earnings or revenues derived from the use of such deposited
monies, and the interest paid on such deposits.

An. Code, sec. 171. 1904, sec. 167. 1890, ch. 559, sec. 4.

176. It shall be the duty of the comptroller of the treasury to receive
such accounts of state taxes so transmitted to him by the state tax com-
mission and forthwith to proceed to notify each such corporation or com-
pany of the amount of such state tax by transmitting by mail to the presi-
dent, treasurer or other proper officer of such corporation or company, an
account of such state taxes, enclosed in an envelope or cover, having
thereon a proper postage stamp, and carefully directed to such president,
treasurer or other officer, and shall note in a book kept for that purpose
the date of placing in the mail the envelope or cover containing such ac-
count; if no appeal be taken within thirty days from the date of such
notification the said ascertainment and assessment shall be final, but any
such corporation or company may within thirty days after such notifica-
tion appeal from such ascertainment and assessment to the comptroller
of the treasury and state treasurer, stating in such appeal the reasons and
grounds for such appeal, and the said comptroller and treasurer shall as
soon as possible consider the same, and if the comptroller and treasurer
shall both be of opinion that such ascertainment and assessment of the
state tax commission is erroneous and ought to be changed, they shall
change the same accordingly and the ascertainment and assessment so
agreed upon by the comptroller and treasurer shall be final; but if either
the comptroller or treasurer shall agree with the tax commission as to the
correctness of the ascertainment and assessment so made by it then the
appeal shall be dismissed and the original ascertainment and assessment
shall be and remain as the true ascertainment and assessment for such year.
See notes to sec. 172; cf. sec. 188.

An. Code, sec. 172. 1904, sec. 168. 1890, ch. 559, sec. 5.

177. The state tax commission is hereby authorized and empowered
to examine under oath any officer or agent of any such corporation or
company touching the business in this State of such corporation or com-
pany, and the receipts and revenues accruing therefrom, and any such
officer or agent refusing to be sworn, or refusing to testify his or her
knowledge touching the said subject matter shall forfeit and pay to the
State the sum of five hundred dollars for each such refusal to be recov-
ered by action at law, in the name of the State, against such officer or