550 REVENUE AND TAXES. [ART. 81

of the treasury shall proceed at once to notify the president,
treasurer or other officer or agent of such foreign corporation
doing business in this State, of the amount of State tax due from
such corporation, by transmitting to such president, treasurer or
other proper officer or agent of such foreign corporation, an
account of the State taxes due from such foreign corporation, by
mail under cover having thereon a proper postage stamp, and
plainly directed to such president, treasurer or other officer or agent
of such foreign corporation; and shall note in a book the date of
placing in the mail the envelope or cover containing such
account; if no appeal be taken within thirty days from such
transmission, the said assessment > shall be final; but any such
corporation may, within thirty days from such notification, appeal
from such assessment to the comptroller of the treasury and
State treasurer, stating in such appeal the reasons and grounds of
such appeal, and said comptroller and treasurer shall consider the
same, and if after full hearing the said comptroller and treasurer
shall both be of opinion that such assessment and ascertainment
so made by said State tax commissioner is erroneous and ought
to be changed, they shall change the same accordingly, and the
assessment so agreed upon by the comptroller and treasurer shall
be final; but if either the comptroller or treasurer shall agree
with the State tax commissioner, as to the correctness of the
assessment and ascertainment so made by him, then such appeal
shall be dismissed and the original assessment and ascertainment
shall be and remain as the true assessment and ascertainment of
such gross receipts and the State tax on the same for said year.

1890, ch 608.

146-16. If any such corporation or company shall neglect or
refuse to pay to the State treasurer the tax imposed by this article
for the space of sixty days after the amount of such tax has been
so finally ascertained and determined and has been so transmitted
by mail to its president or other officer as directed in this article,
such corporation shall for such offense forfeit and pay to the
State of Maryland an additional amount of ten per centum as
penalty or damages 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