ART. 81.] GROSS RECEIPTS OF RAILROAD COMPANIES. 1261

he may desire, and such county commissioners or appeal tax court
may think necessary and proper to be heard; and in case such
owner, after being summoned, shall fail to answer in writing on
oath, or to appear and answer orally such interrogatories, such
county commissioners or appeal tax court, after such return day
has passed, may proceed to revalue and reassess such property, or
add such new property, according to their best judgment and
information in the premises; but no such revaluation and reas-
sessment shall be made by such county commissioners or appeal
tax court without giving such notice; provided, that nothing in
this section shall be construed to apply to the valuation and assess-
ment of new improvements or new property discovered and as-
sessed and returned to the county commissioners or appeal tax
court by the proper collector or assessor whose duty it is to assess
and return the same.

Tax on Gross Receipts of Railroad Companies.

1872, ch. 234. 1874, ch 408.

146. A State tax of one-half of one per centum is hereby levied
annually upon the gross receipts of all railroad companies worked
by steam, incorporated by or under the authority of this State,
and doing business therein; and the said tax shall be due and
payable at the treasury, on or before the first day of March in
each and every year.

State v. N. C. Ry. Co., 44 Md 131. State v. P. W. & B. R. R. Co., 45 Md.
361. State v. B & O. R. R. Co , 48 Md 49.

1872. ch. 234 1874, ch. 408.

147. It shall be the duty of the president, treasurer or other
financial officer of every such railroad company, on or before the
first day of February, in each and every year, to report in writing
under oath to the comptroller of the treasury, the total gross,
receipts and earnings of the company of which he is such presi-
dent, treasurer or officer, from all sources, for the year ending on
the preceding thirty-first day of December; and said report shall
be made out in detail, as stated on the books of said company;
and it shall be the duty of the said company, on or before the
first day of March next succeeding the day on which the said
report is hereby required to be made, to pay to the treasurer of