544 REVENUE AND TAXES. [ART. 81

each such corporation or company of the amount of such State tax
by transmitting by mail to the president, treasurer or other
proper officer of such corporation or company, an account of
such State taxes, enclosed in an envelope or cover, having
thereon a proper postage stamp, and carefully directed to such
president, treasurer or other officer, and shall note in a book kept
for that purpose the date of placing in the mail the envelope or
cover containing such account; if no appeal be taken within
thirty days from the date of such notification the said ascertain-
ment and assessment shall be final, but any such corporation or
company may within thirty days after such notification appeal
from such ascertainment and assessment to the comptroller of the
treasury and State treasurer, stating in such appeal the reasons
and grounds for such appeal, and the said comptroller and treas-
urer shall as soon as possible consider the same, and if the comp-
troller and treasurer shall both be of opinion that such ascertain-
ment and assessment of the State tax commissioner is erroneous
and ought to be changed, they shall change the same accordingly
and the ascertainment and assessment so agreed upon by the
comptroller and treasurer shall be final; but if either the comp-
troller or treasurer shall agree with the tax commissioner as to the
correctness of the ascertainment and assessment so made by him
then the appeal shall be dismissed and the original ascertainment
and assessment shall be and remain as the true ascertainment and
assessment for such year.

1890, ch. 559, sec. 5.

146-4. The State tax commissioner is hereby authorized and
empowered to examine under oath, to be by him administered,
any officer or agent of any such corporation or company touch-
ing the business in this State of such corporation or company,
and the receipts and revenues accruing therefrom, and any such
officer or agent refusing to be sworn, or refusing to testify his or
her knowledge touching the said subject matter, shall forfeit and
pay to the State of Maryland, the sum of five hundred dollars
for each such refusal, to be recovered by action at law, in the
name of the State, against such officer or agent in any court of
this State having jurisdiction; the said State tax commissioner
may also examine under oath any other person whom he may be