REVENUE AND TAXES 3105

An. Code, 1924, sec. 268. 1912, sec. 253. 1916, ch. 629, sec. 253. 1929, ch. 226, sec. 177.

186. At any time that an assessment of all of the property, or all the
property of any class, in any county, or any part thereof is to be made,
notice of proposed assessment may be made by publication in one or more
newspapers published in the county or in such other reasonable manner as
the State Tax Commission may determine.

1929, ch. 226, sec. 178.

187. Every corporation subject to assessment on its property or any
part thereof by the State Tax Commission, and any corporation the shares
of whose stock are subject to assessment by the State Tax Commission, and
any corporation, firm or individual against whom any tax is to be calcu-
lated by the State Tax Commission under this Article shall file with the
said Commission an annual report in such manner and containing replies
to such interrogatories as may be determined upon by said Commission, in-
cluding a list of its stockholders, with their addresses and the number
and/or class of shares held by each, in order that it may perform any
duties imposed upon it by this Article, said report to be filed not later than
the fifteenth day of March in each and every year as of the first day of
January preceding said fifteenth day of March; and said Commission in
determining any tax or in entering any assessment against any corporation
shall base its action upon the status of such corporation as of said January
first. The said Commission shall have power to require any such report to
be under oath of such officer or officers as it may determine. In case of the
failure of any corporation to make and file such report within the time
hereinabove provided, the State Tax Commission may proceed to deter-
mine or assess such tax, or take such action, upon such information as it
can obtain; provided, however, that no such action by the Commission shall
relieve the corporation from any tax which it ought to have paid, or exon-
erate it or its officers from any penalty or punishment to which it or they
may by law be subject, and the State Tax Commission shall also have the
right to compel the filing of such report by mandamus.

Cited in Canton Nat. Bank v. Tax Comm. (Judge Adams, Circuit Court No. 2 of
Baltimore City), Daily Record, Nov. 17, 1939.

163. Sec. 163 (old) referred to in construing sec. 74 (old), particularly in connection
with American Casualty Company's case, 82 Md. 535—see notes to secs. 46, 62, 150
and 199. Thompson v. Henderson, 155 Md. 674.

157. Secs. 157 and 159 (old) referred to construing sec. 166A (old)—see notes to
sec. 15. State Tax Commn, v. Life Ins. Co., 150 Md. 382.

An. Code, 1924, sec. 159. 1912, sec. 154. 1904, sec. 151. 1888, sec. 134. 1874, ch. 483,

sec. 147. 1902, ch. 417. 1916, ch. 631, sec. 154. 1918, ch. 32, sec. 154.

1920, ch. 233. 1922, ch. 242. 1929, ch. 226, sec. 179.

188. Upon the failure of any corporation to file any report required by
the last preceding section within the time therein specified the State Tax
Commission shall impose on said corporation a penalty of five dollars, and
in addition one dollar for each ten days or fractional part thereof during
which such default shall continue, and a further penalty of ten dollars if
such default shall have continued for more than eighty days. Such penal-
ties shall be added to and become a part of any State tax assessed by the
State Tax Commission against said corporation, and may be collected from
said corporation by the Comptroller by suit or otherwise in the same man-
ner as taxes. Provided, however, that the State Tax Commission shall

See important footnote on first page of this article.