3106 ARTICLE 81

have power on good cause shown to it to abate or reduce any penalty im-
posed as aforesaid, and in that event, the said Commission shall forthwith
notify the Comptroller of such abatement or reduction, and only the bal-
ance, if any, of the penalties remaining after such abatement or reduction
shall be collected as aforesaid.

1929, ch. 226, sec. 180. 1939, ch. 387, sec. 16.

189. If any foreign corporations qualified or licensed to do business
in this State shall fail to file with the State Tax Commission any report
required by law within the time required by law and for thirty days after
a demand therefor in writing by the State Tax Commission, it shall forth-
with, upon fifteen days notice in writing from the Commission to that
effect and without the necessity of any judgment or decree of ouster, for-
feit all right to do intrastate business in this State and shall be in all
respects subject to the same penalties, rules and legal provisions as if.it
had never been qualified or licensed to do business in this State; pro-
vided that the State Tax Commission for good cause shown may excuse
any reasonable delay.

Appeals.

An. Code, 1924, sec. 253. 1912, sec. 239. 1914, ch. 841, sec. 238. 1929, ch. 226, sec. 182.

1933, ch. 216.

190. Any taxpayer, or city, or the Attorney General on behalf of the
State, may demand a hearing before the County Commissioners or the
Appeal Tax Court of Baltimore City or the assessing authorities of any
other city as to the assessment of any property or any unit of tax value,
or as to the increase or reduction or abatement of any such assessment, or
as to the classification thereof, for the next ensuing year; and no formal
proceedings shall be required. In case of any such hearing any party in
interest may file data and information bearing thereon, without regard to
the technical rules of evidence. Any such person or corporation so de-
manding a hearing may also in writing file information with the County
Commissioners or the Appeal Tax Court of his address or the address of
the agent or attorney to which any notices pertaining to said matter shall
be sent, provided such agent or attorney representing such person or cor-
poration has first filed with such County Commissioners or the Appeal
Tax Court of Baltimore City or the assessing authorities of any other city
his right or power of attorney to represent such person or. corporation. If
any such address shall be filed it shall be the duty of the County Com-
missioners or the Appeal Tax Court to cause a statement of the order or
action or refusal to act of such County Commissioners or Appeal Tax
Court to be posted in the United States Mail, postage prepaid, to such
address, and no action or refusal to act shall be operative as against the
person giving such address until such statement shall be so mailed. No
demand for a hearing shall be granted under this section unless filed in the
counties before the date of finality for the taxable year in question or in
Baltimore City before July first preceding the taxable year in question.

253. See notes to sec. 171.

See art. 5, secs. 91-92.

Secs. 190-196 referred to in calling attention to alternative remedy under sec. 162.
Baltimore v. Home Credit Co., 165 Md. 69.

This section referred to in construing sec. 162. Tidewater Oil Co. v. Anne Arundel
Co., 168 Md. 495.