ART. 81] STATE TAX COMMISSIONER. 1849

they shall also, at any time, when so directed by the State tax
commissioner, with the concurrence of the attorney general
(signified by his opinion in writing), correct the assessment of
the property in the respective counties and in the city of Balti-
more, by striking therefrom any property which they shall be
instructed by the said tax commissioner and attorney general is
not subject to taxation under the laws of this State or of the
United States.

M. & C. C. v. Grand Lodge, etc., 60 Md. 280. Co. Comm'rs v Union
Mining Co , 61 Md. 545. Co. Comm'rs v. Mining Co., 76 Md. 550. Carstairs
v. Cochran, 95 Md. 503.

1886, art. 81, sec. 138. 1860, art! 81, sec. 97. 1847, ch. 266, sec. 10. 1864,

ch. 391. 1872, ch. 127. 1874, ch. 483, sec. 87. 1902, ch. 468.
156. The president or other proper officer of the banks,
State and national, and other incorporated institutions in the
several counties, the city of Baltimore and other incorporated
towns of Maryland shall annually, on or before the first day
of March, furnish to the county commissioners of each county
or the appeal tax court of Baltimore city and the city clerk of
each city, town or village incorporated in the State of Mary-
land, in which any of its stockholders may reside, a list of the
said stockholders, so far as their place of residence may be
known to such officer, together with the number of shares of
stock held by each. In case the president or other proper
officer of said bank or other corporation shall fail or refuse to
furnish a statement herein required to the county commis-
sioners or appeal tax court or city clerk aforesaid, on or
before the day hereinbefore specified for that purpose, then
for each day that shall thereafter elapse until the said state-
ment shall be furnished, the said bank or other corporation
shall pay to the county commissioners or mayor and city
council of Baltimore, or other municipal corporation, as the case
may be, the sum of one hundred dollars; and for the valua-
tion and effectual collection of taxes assessed on the stock of
banks or other incorporated institutions held by non-residents,
the president or other proper officer of the corporation shall
annually on or before the first day of March make out and
deliver to the county commissioners of the county or appeal
tax court or city clerk of the municipal corporation where
said corporation is situate an account of the number of shares
of stock in such corporation held by persons not residents of
this State, and the same shall be valued at its actual cash

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