REVENUE AND TAXES. 1055

1929, ch. 226, sec. 88.

88. If any collector shall have good reason to believe that he will be
resisted by violence in the discharge of his duty in making a sale, he may,
prior to the day of sale, summon the posse comitatus for his protection and
the protection of peaceable persons attending such sale and the said posse
comitatus when so summoned and attending shall be paid as hereinbefore
directed, and shall be liable to be proceeded against as hereinafter provided
for failure or refusing to attend.

1929, ch. 226, sec. 89.

89. If any person shall strike or assault a collector in the discharge of
his duty, or shall strike or assault any person serving as one of the posse
comitatus, or shall strike or assault any person to deter or prevent his bid-

ding at a collector's sale, or for having bid at such sale, he shall, on indict-
ment and conviction thereof, be subject to a fine of not less than one hun-
dred nor more than five hundred dollars, and to imprisonment for not less
than two nor more than twelve months.

SPECIAL TAXES.

Franchise Tax on Deposits of Savings Banks.

1929. ch. 226. sec. 90. 1931, ch. 254.

90. Every savings bank, institution or corporation, organized for
receiving deposits of money and paying interest thereon, other than banks
having a capital stock, shall pay, annually, a franchise tax, to the amount
of one-fourth of one per centum on the total amount of deposits held by
such savings bank, institution or corporation; and it shall be the duty of
the president, treasurer or other proper officer of every such savings bank,
institution or corporation, on or before the fifteenth day of March, in
each year, to report, under oath, to the State Tax Commission the total
amount of deposits held by such savings bank, institution or corporation,

on the preceding first day of January; the State Tax Commission shall
immediately thereafter calculate the amount of franchise tax to be paid
by the said savings bank, institution or corporation, at the rate herein-
before mentioned, and shall apportion one-fourth of the same to be paid
to the Treasurer of Maryland, for the State tax, and the other three-
fourths of the same to the county in which such savings bank, institution
or corporation is situate, or to the City of Baltimore, if such savings bank,
institution or corporation be situate in said city, and shall certify the said
amount due to the State to the Comptroller of the Treasury, to be collected
as other State taxes, and the amount due to the counties in which such
savings banks, institutions or corporations are severally situate, to the
County Commissioners for such counties, respectively, and the amount due
to the City of Baltimore to the Appeal Tax Court of such city, to be

collected as other county and city taxes due from corporations are col-
lected; and the portion of such franchise taxes to which the State is