124

LEVY AND COLLECTION OF TAXES. [ART. 11.

Comptroller's
certificate prima
facie evidence

be impanelled to try the same, and the certificate of the comptroller
of the amount of said taxes, and that the same remain due and un-
paid, shall be prima facie evidence to entitle the State to a verdict

Judgment for
amount of tax
and additional
damages

and judgment against said bank or banking association; and in all
cases, where the said court shall find for the State, judgment shall
be rendered against the said bank or banking association for the
amount of said taxes, and ten per cent, additional as damages; and
all costs, and a fee of fifty dollars, shall be allowed the attorney in
every such case, to be taxed as a part of the plaintiff's costs in such
suit.

TAX COMMISSIONER.

1878, c 178, s 149.
Appointment of
tax commis-
sioner.

139- There shall be in the treasury department a tax commis-
sioner of the State of Maryland, to be appointed by the governor,
comptroller, and treasurer, or a majority of them, who shall take the
oath prescribed by the Constitution, and shall hold his office for
four years from the date of his qualification and until the appoint-
ment and qualification of his successor, and shall receive a salary

Powers and
duties

of twenty-five hundred dollars per annum, and such necessary trav-
elling expenses (not exceeding eight hundred dollars in any one
year) as may be audited by the comptroller, who shall issue his
warrant for the payment of the same when allowed. The State tax
commissioner shall assess for State purposes the shares of capital
stock in all banks, State or National, banking associations or other
incorporated institutions or companies incorporated under the au-
thority of this State, or located and doing business therein, whose
shares of capital stock are liable to assessment and taxation by the
laws of this State, and shall have all the powers and perform all the
duties in reference thereto which have heretofore devolved by law
upon the comptroller, he shall report the assessment of such shares
of the capital stock to the comptroller, and said assessment shall be
subject to appeal and revision as hereafter provided in this article;
he shall report the amount of the basis of assessment for State pur-
poses in the several counties and city of Baltimore, with his sugges-
tions in regard to the same, to the General Assembly at each regular
session thereof, and shall perform such other duties as may be pre-
scribed by law.

Id s 150
Correction of
assessments.

140. The county commissioners and Appeal Tax Court are
directed annually to correct the assessment of the property in their
respected counties and the city of Baltimore, and to alter and cor-
rect the valuation of any property which may have been improperly
valued, and to assess the same at its true value, and to alter and
correct the account of any person whose property or any part thereof
may have been omitted in the former assessment, or may have been
since acquired; and if real estate or other property shall from any
cause have increased or diminished largely and materially in value
since the last levy they shall correct, alter, and amend the assess-
ment of the same as aforesaid, so as to conform to its present value;