1846 REVENUE AND TAXES. [ART. 81

the amount of the basis of assessment for State purposes in
the several counties and city of Baltimore, with his suggestions
in regard to the same, to the general assembly at each regular
session thereof, and shall perform such other duties as may be
prescribed by law.

M. & C. C. v. City Pass. R. Co., 57 Md. 31. Graham v. Harford Co., 87
Md. 328. Clark Distilling Co. v. Cumberland, 95 Md. 471.

1902, ch. 236, sec. 132 A. 1904, ch. 368.

149. The State tax commissioner may employ one clerk,
whose compensation shall be $1,800 per annum; one assistant
clerk, whose compensation shall be $1,500 per annum, and one
whose compensation shall be $1,200 per annum.

1888, art. 81, sec. 133. 1874, ch. 483, sec. 146. 1878, ch. 78.
1880, ch. 20. 1902, ch. 417.

150. The president, cashier or other chief officers of any
bank or banking association, State or national, or other incor-
porated institution, located and doing business in this State,
shall by the fifteenth day of March in each year report to the
State tax commissioner a true and correct statement of the num-
ber of shares of capital stock in such bank or banking associ-
ation, or other incorporated institution of which he is presi-
dent, cashier or chief officer, and the par value of each share,
with such information in regard to the value of the some as
may be required by the said commissioner, and may be in the
possession of such officer as of the first day of January of each
year, and the commissioner shall annually by the fifteenth day
of May in each year assess the said shares as hereinafter pro-
vided as of the first day of January next preceding, and levy
the State taxes prescribed by law upon the same; and it shall
be the duty of the said president, cashier or other chief officer
on or before the first day of January next succeeding to pay to
the treasurer of the State the State tax on said shares of the
capital stock of such bank or banking association or other
incorporated institution of which he is president, cashier or
other chief officer as aforesaid.
Skinner Dry Dock Co. v. Baltimore City, 96 Md. 43.

Ibid. sec. 134. 1874, ch. 483, sec. 147. 1902, ch. 417.

151. On the failure, refusal or neglect of any president,
cashier or other chief officer of any such bank or banking asso-
ciation, or other incorporated . institution, to furnish to the
State tax commissioner, by the fifteenth day of March in each
year, the statement required to be furnished by the preceding