ART. 81] TAX ON GROSS RECEIPTS OF CERTAIN CORPORATIONS. 545

advised or may believe has knowledge and information in the
premises, and any such person refusing to be sworn or refusing
to testify his or her knowledge in the premises, shall forfeit and
pay to the State of Maryland, the sum of five dollars for each
such refusal, to be recovered by action at law, in the name of the
State, against such persons so refusing, before a justice of the
peace having jurisdiction; and it shall be the duty of the State's
attorney of the county or city where such refusal has occurred
on the information of the State tax commissioner, to bring suit
for the recovery of such forfeitures as often as they may have
occurred.

1890, ch. 559, sec. 6.

146-5. If any such corporation or company from whom such
taxes shall be due and payable on its gross receipts or revenues
as aforesaid, shall fail or neglect to pay the same to the treasurer
of the State for the space of one month after the same shall be
due and payable as aforesaid, such corporation or company shall
for such failure or neglect forfeit and pay to the State of Mary-
land an additional amount of five per centum as penalty or dam-
ages, to be added to the said taxes so due and unpaid, and it shall
be the duty of the comptroller to add the same to the said
account, and forthwith to make out said account and certify the
same under the seal of his office, and to cause suit to be brought
for said taxes in the circuit court for the county where the prin-
cipal office of such corporation or company is located, or in the
superior court of the city of Baltimore, the court of common
pleas, or the Baltimore city court if such principal office be
located in said city, and the said suit shall stand for trial at the
first term after the service of the writ shall have been made on
such corporation or company, and service of the writ aforesaid
on any officer, agent or employee of such corporation or company
shall be deemed and taken as sufficient service on such company.

Ibid. sec. 7.

146-6. If upon the return of the writ issued against such cor-
poration or company, the said corporation or company being duly
summoned as aforesaid shall fail to appear by attorney or agent
upon the first call of the docket, it shall be the duty of the court
to cause the personal appearance of said corporation or company
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