1252 REVENUE AND TAXES. [ART. 81.

of the basis of assessment for State purposes in the several counties
and city of Baltimore, with his suggestions in regard to the same,
to the general assembly at each regular session thereof, and shall
perform such other duties as may be prescribed by law.
M. & C. C. v. City Pass. R. Co., 57 Md. 31.

1874, ch. 483, sec. 146. 1878, ch. 78. 1880, ch. 20.

133. The president, cashier or other chief officer of any bank
or banking association, State or national, located and doing busi-
ness in this State, shall, by the fifteenth day of April in each
year, report to the State tax commissioner a true and correct,
statement of the number of shares of capital stock in such bank
or banking association of which he is president, cashier or chief
officer, and the par value of each share, with such information in
regard to the value of the same as may be required by the said
commissioner, and may be in the possession of such officer; and
the commissioner shall annually, by the fifteenth day of May in
each year, assess the said shares as hereinafter provided, and levy
the State taxes prescribed by law upon the same; and it shall be
the duty of the said president, cashier or other chief officer, on or
before the first day of January next succeeding, to pay to the
treasurer of the State the State tax on said shares of the capital
stock of such bank or banking association of which he is presi-
dent, cashier or other chief officer as aforesaid.

1874, ch 483, sec. 147.

134. On the failure, refusal or neglect of any president, cashier
or other chief officer of any such bank or banking association to
furnish to the State tax commissioner, by the fifteenth day of
April in each year, the statement required to be furnished by the
preceding section, such president, cashier or other chief officer of
said bank or banking association shall forfeit and pay to the
State the sum of five hundred dollars, to be recovered in
the name of the State in the circuit court for the county where
the said bank or banking institution is located, or the superior
court of Baltimore city if the same be located in that city, with
costs of suit; and a fee of fifty dollars shall be taxed as part of
the plaintiff's costs, which the attorney shall be entitled to receive