ART. 81] STATE TAX COMMISSIONER. 1845

or counties in which said property is situate, and in the city
of Baltimore so far as it is situate in said city; and the stock
of mining, manufacturing and other like corporations situate
at the place where the works of such corporation, or the
greater part of their operations, respectively, shall be con-
ducted, shall be assessed in like manner in the county or city
where such works are situate.

O'Neal v. Va. and Md. Bridge Co., 18 Md. 1. M. & C. C. v. City Pass R.
Co., 57 Md. 35. American Coal Co. v. Co. Comm'rs, 59 Md. 185. Consum-
ers Ice Co. v. State, 82 Md. 136. Casualty Co.'s Case, 82 Md. 564. Baldwin
v. Washington Co., 85 Md. 157. State v. Safe Deposit Co., 86 Md. 582.
Salisbury Asso. v. Wicomico Co., 86 Md. 617.

State Tax Commissioner.

1888, art. 81, sec. 132. 1874, ch. 483, sec. 145. 1878, ch: 178.
148. There shall be in the treasury department a tax com-
missioner of the State, to be appointed by the governor,
comptroller and treasurer, or a majority of them, who shall
take the oath prescribed by the constitution and shall hold his
office for four years from the date of his qualification, and
until the appointment and qualification of his successor, and
shall receive a salary of twenty-five hundred dollars per
annum, and such necessary traveling expenses (not exceeding
eight hundred dollars in any one year) as may be audited by
the comptroller, who shall issue his warrant for the payment
of the same when allowed. The State tax commissioner shall
on or before the fifteenth day of May in each year, assess for
State purposes the shares of capital stock in all banks, State
or national, banking associations or other incorporated insti-
tutions or companies incorporated under the authority of
this State, or located and doing business therein, whose shares
of capital stock are liable to assessment and taxation by the
laws of this State; he is authorized and empowered to examine
upon oath any officer of the same touching the affairs thereof,
or to examine upon oath any other person as a witness who
he may be advised has important information in regard to the
value of such shares of capital stock; and any such officer
refusing to answer upon oath touching the affairs of such
bank, banking association or company, of which he is an
officer, shall, on indictment and conviction thereof, be fined not
less than five hundred dollars; he shall report the assessment
of such shares of capital stock to the comptroller, and said
assessment shall be subject to appeal and revision, as here-
after provided in section 162 of this article; he shall report