REVENUE AND TAXES. 2649

agent in any court of this State having jurisdiction; the said state tax
commission may also examine under oath any other person whom it may
be advised or may believe has knowledge and information in the premises,
and any such person refusing to be sworn or refusing to testify his or
her knowledge in the premises shall forfeit and pay to the State the sum
of five dollars for each such refusal, to be recovered by action at law, in
the name of the State, against such person so refusing, before a justice
of the peace having jurisdiction; and it shall be the duty of the state's
attorney of the county or city where such refusal has occurred on the in-
formation of the state tax commission to bring suit for the recovery of
such forfeitures as often as they may have occurred.

This section referred to in construing sec. 172—see notes thereto. State v. Central
Trust Co., 106 Md. 274.

An. Code, sec. 173. 1904, sec. 169. 1890, ch. 559, sec. 6.

178. If any such corporation or company from whom such taxes shall
be due and payable on its gross receipts or revenues as aforesaid shall
fail or neglect to pay the same to the treasurer of the State for the space
of one month after the same shall be due and payable as aforesaid, such
corporation or company shall for such failure or neglect forfeit and pay
to the State an additional amount of five per centum as penalty or dam-
ages, to be added to the said taxes so due and unpaid, and it shall be the
duty of the comptroller to add the same to the said account, and forth-
with to make out said account and certify the same under the seal of his
office, and to cause suit to be brought for said taxes in the circuit court for
the county where the principal office of such corporation or company is
located, or in the superior court of the city of Baltimore, the court of
common pleas, or the Baltimore city court, if such principal office be
located in said city, and the said suit shall stand for trial at the first term
after the service of the writ shall have been made on such corporation or
company, and service of the writ aforesaid on any officer, agent or em-
ploye of such corporation or company shall be deeme'd and taken as suffi-
cient service on such company.

It was within power of legislature to provide for penalty prescribed by this
section and costs and fees imposed by following section. Interest should be charged
from August 1—see sec. 172—but no interest is allowable on five per cent, penalty.
Cumberland, etc., R. R. Co. v. State, 92 Md. 691; United States Power, etc., Co. v.
State, 79 Md. 72.

The penalty imposed by this section enforced. State v. Central Trust Co., 106
Md. 279.

See notes to sec. 172; cf. sec. 189.

An. Code, sec. 174. 1904, sec. 170. 1890, ch. 559, sec. 7.

179. If upon the return of the writ issued against such corporation
or company, the said corporation or company being duly summoned as
aforesaid shall fail to appear by attorney or agent upon the first call of the
docket, it shall be the duty of the court to cause the personal appearance of
said corporation or company to be entered, and the cause shall stand for
trial or hearing and shall proceed, and judgment shall be rendered as if
such corporation or company had appeared by attorney; and if such cor-