1826 REVENUE AND TAXES. [ART. 81

shall be the duty of the president, treasurer or other proper
officer of every such savings bank, institution or corporation,
on or before the first day of May, in each year, to report, under
oath, to the State tax commissioner the total amount of deposits
held by such savings bank, institution or corporation, on the
preceding first day of January; the State tax commissioner
shall, on or before the first day of June following, calculate
the amount of franchise tax to be paid by the said savings
bank, institution or corporation, at the rate hereinbefore men-
tioned, and shall apportion one-fourth of the same to be paid
to the treasurer of Maryland, for the State tax, and the other
three-fourths of the same to the county in which such savings
bank, institution or corporation is situate, or to the city of
Baltimore, if such savings bank, institution or corporation be
situate in said city, and shall certify the said amount due to
the State, to the comptroller of the treasury, to be collected as
other State taxes, and the amount due to the counties in which
such savings banks, institutions or corporations are severally
situate, to the county commissioners for such counties, respect-
ively, and the amount due to the city of Baltimore, to the
appeal tax court of such city, to be collected as other county
and city taxes due from corporations are collected; and such
franchise taxes, as so apportioned, shall be due and payable
respectively, as other State, county and city taxes are due and
payable by law, and, if unpaid, shall be in arrear, and shall
bear interest as other such taxes; and no other tax shall be
laid on such bank, institution or corporation, in respect to
such deposits, but the real property of any such savings bank,
institution or corporation shall be liable to assessment and
taxation as other real property belonging to other corporations
in this State; any president, treasurer or other proper officer
whose duty it is, by the terms of this section, to make the
report herein required, who shall make a false report with
intent to avoid taxation, or who shall fail, neglect or refuse to
make such report, shall be subject to indictment therefor, and,
if convicted, shall be fined not less than fifty dollars nor more
than five hundred dollars, in the discretion of the court having
jurisdiction in such case.

State v. Stirling, 20 Md 517. State v Central Savings Bank, 67 Md. 290.
Westminster v. Westminster Bank, 92 Md. 63.

1890, ch. 491, sec. 86 A.

90. Nothing in section 89 relating to savings banks, or
savings institutions or corporations shall be construed as