ART. 81] STATE TAX COMMISSIONER. 1847

section, such president, cashier or other chief officer of said
bank or banking institution or other incorporated institution
shall forfeit and pay to the State the sum of five hundred
dollars, to be recovered in the name of the State in the circuit
court for the county where the paid bank or banking association
or other incorporated institution is located, or the superior
court of Baltimore city if the same be located in that city, with
costs of suit; and a fee of fifty dollars shall be taxed as part
of the plaintiffs costs which the attorney shall be entitled to
receive for prosecuting said action to a recovery; and it shall
be the duty of the State tax commissioner to cause suit to be
brought to recover said penalty.

1888, art. 81, sec. 135. 1874, ch. 483, sec. 148.

152. On the failure, refusal or neglect of any such bank or
banking association to pay said tax on the shares of its capi-
tal stock, as provided by the two preceding sections, by the
first day of January succeeding said levy, the comptroller shall
cause suit to be brought in the name of the State against the
said bank or banking association for the said taxes in the
circuit court for the county, or the superior court of Baltimore
city (as the case may be); and the said suit shall stand for
trial at the first term, and judgment shall be rendered on motion
unless issue be made, and a trial by jury be desired by either
party, in which case a jury shall forthwith be empanelled to
try the same; and the certificate of the comptroller of the
amount of said taxes and that the same remain due and unpaid
shall be prima facie evidence to, entitle the State to a verdict
and judgment against said bank or banking association; and
in all cases where the said court shall find for the State, the
judgment shall be rendered against the said bank or banking
association for the amount of said taxes and ten per cent, addi-
tional as damages, and all costs, and a fee of fifty dollars shall
be allowed the attorney in every such case, to be taxed as a
part of the plaintiff's costs in such suit.

1890, ch. 544, sec. 133 A.

153. The president, cashier or other chief officer of each
security, safe deposit, fidelity, guaranty and trust company
heretofore or hereafter incoporated under the laws of this
State, or incorporated under the laws of any other State and
located and doing business in this State, shall by the fifteenth
day of April in each year make a full and detailed report
under oath to the State tax commissioner of all securities and