ART. 11. ] LEVY AND COLLECTION OF TAXES.
duty of the said company, on or before the first day of March next

127

succeeding the day 011 which the said report is hereby required to
be made, to pay to the treasurer of this State the amount of the
State tax so levied on the said gross receipts of the said company
as aforesaid.

When company
to pay State lax

146. If any such president, treasurer or other financial officer
shall fail or neglect to perform the duties required of him by the
preceding sections, for the space of thirty days after it shall be his
duty so to do, said president, treasurer or financial officer so failing
or neglecting, shall forfeit and pay to the State of Maryland the
sum of five hundred dollars, to be recovered by action of debt in
the name of the State, against such president, treasurer or officer,
in any court of this State having jurisdiction; and if any such
president, treasurer or financial officer shall fail and neglect to
make and render the report so required of him, for the space of
ninety days after the day on which it is made his duty by the pre-
ceding sections to make and render the same, said president, treas-
urer or other financial officer, so failing or neglecting as aforesaid,
shall be deemed guilty of a misdemeanor, and shall, upon indict-
ment and conviction thereof, suffer imprisonment not exceeding six
months.

Id s 152
Penalty for
neglect.

147. The comptroller of the treasury is hereby authorized and
empowered to examine upon oath, any officer of any railroad com-
pany in this State, touching the gross receipts or revenues of said
railroad company; and any such officer refusing to be sworn or to
testify his information, shall be guilty of a misdemeanor, and upon
indictment and conviction thereof in any court of this State having

Id a 153
Comptroller
may examine
officers under
oath

jurisdiction, shall for every offence be fined not less than one hun-
dred dollars nor more than five hundred dollars, in the discretion
of the court.

Penalty for re-
fusing to testify

148. If any such railroad company, from whom taxes shall be
due and payable on their gross receipts as aforesaid, shall fail or
neglect to pay the same to the treasurer of the State for the space
of one month after the same shall be due and payable as aforesaid,
said company shall, for such offence, forfeit and pay to the State of
Maryland an additional amount of ten per centum, as penalty or
damages, to be added to the said taxes so due and unpaid; and it

Id s 154
Penalty If com-
pany neglects to
pay taxes when
due

shall be the duty of the comptroller to add the same to the said
account, and forthwith to make out said account, and certify the
same under the seal of his office, and to cause suit to be brought for
said taxes in the Circuit Court for the county where the principal
office of such company is located, or in the Superior Court of the
City of Baltimore, if such principal office be located in said city; and
the said suit shall stand for trial at the first term after service of the
writ shall have been made on said company, and service of the writ
aforesaid on any officer, agent, or employee of such railroad com-
pany, shall be deemed and taken as sufficient sen ice on said com-
pany.

Comptroller to
cause suit to be
brought.