ART. 81.] STATE TAX COMMISSIONER. 1253

for prosecuting said action to a recovery; and it shall be the duty
of the comptroller to cause suit to be brought to recover said
penalty.

1874, ch. 483, sec. 148.

135. On the failure, refusal or neglect of any such bank or
banking association to pay said tax on the shares of its capital
stock, as provided by the two preceding sections, by the first day
of January succeeding said levy, the comptroller shall cause suit
to be brought in the name of the State against the said bank or
banking association for the said taxes in the circuit court for the
county, or the superior court of Baltimore city (as the case may
be); and the said suit shall stand for trial at the first term, and
judgment shall be rendered on motion unless issue be made, and a
trial by jury be desired by either party, in which case a jury shall
forthwith be empanelled to try the same; and the certificate of
the comptroller of the amount of said taxes, and that the same
remain due and unpaid, shall be prima fade evidence to entitle
the State to a verdict and judgment against said bank or banking
association; and in all cases where the said court shall find for the
State, the 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
port of the plaintiff's costs in such suit.

1888, ch. 143.

136. It shall be the duty of the president of any corporation
organized under article 23, title "Corporations," for the transac-
tion of any business for profit or gain, before proceeding to
transact any business, or to open any office for the purpose of
transacting such business, to file in the office of the State tax com-
missioner a copy of the certificate of incorporation under which it
is organized, certified by the clerk of the circuit court for the
county in which such certificate is recorded, or by the clerk of the
superior court of Baltimore city, if recorded in said city; and such
president is hereby required to file the same in said office; and
any such president neglecting or refusing to comply with the
provisions of this section shall be fined fifty dollars for such
neglect or refusal, to be recovered as other fines are recovered
under this code.