3070 ARTICLE 81

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.

99. 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.

100. 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.

An. Code, 1924, sec. 150. 1912, sec. 146. 1904, sec. 143. 1888, sec. 127. 1862, ch. 282.
1874, ch. 483, sec. 138. 1878, ch. 23. 1929," ch. 226, sec. 98. 1933, ch. 242.

101. When their commissions are delivered to them, the following
officers shall respectively pay to the clerk from whom they receive the
same, the sums following:

The judges of each of the Circuit Courts for the several counties, the
Supreme Bench of Baltimore City and the Court of Appeals, Fifty Dollars
($50.00) each.

The Sheriffs of Baltimore City, Baltimore County, Frederick County
and Washington County, each Twenty-five Dollars ($25.00).

The Sheriff of Allegany County, Fifteen Dollars ($15.00).

The Sheriffs of Carroll County, Harford County, Howard County, Dor-
chester County, Anne Arundel County, Worcester County, Somerset
County, Cecil County, and Prince George's County, each Ten Dollars
($10.00).

The Sheriffs of Caroline County, Montgomery County, Talbot County,
Charles County, Queen Anne's County, Calvert County, Garrett County,
Kent County, Wicomico County, and St. Mary's County, each Five Dol-
lars ($5.00).

The judges of the Orphans' Court, of Baltimore City, Twenty-five Dol-
lars ($25.00) each.

The judges of the Orphans' Court in the several counties, Ten Dollars
($10.00) each.