1058 ARTICLE 81.

judge to be most available and certain, and to fix, the amount of such gross
receipts of such taxpayer for such year, and to calculate and assess the
State tax on the amount of such gross receipts as so ascertained and fixed,
and to transmit the amount of such tax to the Comptroller in the same
manner as if such taxpayer had made his report or return according to the
provisions of the preceding section, and it shall be the duty of such tax-
payer to pay to the State Treasurer the amount of such State tax as pro-
vided in Section 95. The State Tax Commission may also enforce by
mandamus in any Court of competent jurisdiction the duty of filing such
report.

1929, ch. 226, sec. 94.

94. The term "gross receipts" as used in the three preceding sections
shall not, as applied to trust companies or title insurance companies, in-
clude any income derived from the investment of the capital or surplus of
the corporation, and, in case of the use of moneys received or deposited by
or with trust companies or title insurance companies, shall include only
the difference between the receipts, earnings or revenues derived from the
use of such deposited moneys, and the interest paid on such deposits.
Not applicable—See secs. 91 (a) (2) and (3).

1929, ch. 226, sec. 95. 1931, ch. 261.

95. 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 taxpayer of the amount
of such State tax by transmitting by mail to the president, treasurer or
other proper officer of such taxpayer, an account of such State taxes. The
tax shall be payable without interest at any time on or before August first of
such year, provided the account is mailed on or before July first; and if
the account shall not be mailed until after July first, the same shall be
payable without interest at any time within thirty days after the mailing
of the account. All gross receipts taxes not paid on or before August first,
or within thirty days after the mailing of the account, as above provided,
shall thereafter 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 five 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