ART. 81.] STATE TAX COMMISSIONER. 1251

ate, and in the city of Baltimore so far as it is situate in said city;
and the stock of mining, manufacturing and other like corpor-
ations, situate at the place where the works of such corporation,
or the greater part of their operations, respectively, shall be con-

ducted, shall be assessed in like manner in the county or city

where such works are situate.

O'Neal v Va. & Md. Bridge Co., 18 Md. 1. M. & C. C. v. City Pass. R. Co., 67
Md. 35. American Coal Co v.Co Comm'rs, 59 Md. 185.

State Tax Commissioner.

1874, ch. 483, sec. 145. 1878, ch. 178.

132. There shall be in the treasury deportment, a tax com-
missioner of the State, 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 appointment and qualification of his successor, and shall
receive a salary of twenty-five hundred dollars per annum, and
such necessary travelling expenses, (not exceeding eight hundred
dollars in any one year,) as may he audited by the comptroller,
who shall issue his warrant for the payment of the same when
allowed. The State tax commissioner shall, on or before the
fifteenth day of May, in each year, assess for State purposes the
shares of capital stock in all banks, State or national, banking
associations or other incorporated institutions or companies incor-
porated under the authority of this State, or located and doing
business therein, whose shares of capital stock are liable to assess-
ment and taxation by the laws of this State; he is author-
ized and empowered to examine upon oath any officer of the
same touching the affairs thereof, or to examine upon oath any
other person as a witness who he may be advised has important
information in regard to the value of such shares of capital stock;
and any such officer refusing to answer upon oath touching the
affairs of such bank, banking association or company, of which
he is an officer, shall, on indictment and conviction thereof, be
fined not less than five hundred dollars; he shall report the assess-
ment of such shares of capital stock to the comptroller, and said
assessment shall be subject to appeal and revision, as hereafter
provided in section 144 of this article; he shall report the amount