514 ARTICLE 81.

urer or other proper officer of such taxpayer, an account of such State taxes.
The tax shall be payable without interest at any time within thirty days;
after the date of mailing of such account, and thereafter and after the first
day of October of such year, shall bear interest at the rate of one-half of
one per cent, for each month or fraction of a month; and if such tax be not
paid before the first day of December following a penalty of ten per cent.
on the amount thereof shall be added.

1929, ch. 226, sec. 96.

96. The State Tax Commission is hereby authorized and empowered
to examine under oath any officer or agent of any such taxpayer touching
the business in this State of such taxpayer, and the receipts and revenues
accruing therefrom. The said State Tax Commission may also examine
under oath any other person who it may be advised or may believe has
knowledge and information in the premises.

1929, ch. 226, sec. 97.

97. All gross receipts taxes measured by the receipts for the year
ending December 31st, 1928, shall be levied, assessed, collected and paid
as if this act had never been passed; and the existing law shall continue in
force for that purpose or for the collection of any fines or punishment of
any crimes in connection therewith.

Tax on Official Commissions.

1929, ch. 226, sec. 98.

98. When their commissions are delivered to them, the following offi-
cers shall respectively pay to the clerk from whom they receive the same,
the sums following, for the use of the State, to wit:

The judges of each of the Circuit Courts for the several counties, the
Supreme Bench of Baltimore City and the Court of Appeals, Fifty Dol-
lars ($50. 00) each.

The Sheriff of Baltimore City, Three Hundred Dollars ($300. 00).

The Sheriff of Baltimore County, Frederick County and Washington
County, each One Hundred Dollars ($100. 00).

The Sheriff of Allegany County, Seventy-five Dollars ($75. 00).

The Sheriffs of Carroll County, Harford County, Dorchester County,
Anne Arundel County, Worcester County, Somerset County, Cecil County,
and Prince George's County, each Forty Dollars ($40. 00).

The Sheriff of Howard County, Thirty Dollars ($30. 00).

The Sheriffs of Caroline County, Montgomery County, Talbot County,
Charles County, Queen Anne's County, Calvert County, Garrett County,
Kent County, Wimocimo County, and St. Mary's County, each Twenty
Dollars ($20. 00).

The judges of the Orphans' Court of Baltimore City, Fifty Dollars
($50. 00) each.

The judges of the Orphans' Court in the several counties, Ten Dollars
($10. 00) each.