ART. 81] TAX ON GROSS RECEIPTS. 1859

1890, ch. 559, sec. 4.

167. It shall be the duty of the comptroller of the treasury
to receive such accounts of State taxes so transmitted to
him by the State tax commissioner and forthwith to proceed
to notify each such corporation or company of the amount of
such State tax by transmitting by mail to the president, treas-
urer or other proper officer of such corporation or company,
an account of such State taxes, enclosed in an envelope or
cover, having thereon a proper postage stamp, and carefully
directed to such president, treasurer or other officer, and shall
note in a book kept for that purpose the date or placing in the
mail the envelope or cover containing such account; if no
appeal be taken within thirty days from the date of such notifi-
cation the said ascertainment and assessment shall be final, but
any such corporation or company may within thirty days after
such notification appeal from such ascertainment and assess-
ment to the comptroller of the treasury and State treasurer,
stating in such appeal the reasons and grounds for such appeal,
and the said comptroller and treasurer shall as soon as possi-
ble consider the same, and if the comptroller and treasurer
shall both be of opinion that such ascertainment and assess-
ment of the State tax commissioner is erroneous and ought to
be changed, they shall change the same accordingly and the
ascertainment and assessment so agreed upon by the comp-
troller and treasurer shall be final; but if either the comp-
troller or treasurer shall agree with the tax commissioner as to
the correctness of the ascertainment and assessment so made
by him then the appeal shall be dismissed and the original
ascertainment and assessment shall be and remain as the true
ascertainment and assessment for such year.

Ibid. sec. 5.

168. The State tax commissioner is hereby authorized and
empowered to examine under oath, to be by him administered,
any officer or agent of any such corporation or company touch-
ing the business in this State of such corporation or company,
and the receipts and revenues accruing therefrom, and any
such officer or agent refusing to be sworn, or refusing to testify
his or her knowledge touching the said subject matter shall
forfeit and pay to the State the sum of five hundred dollars
for each such refusal, to be recovered by action at law, in the
name of the State, against such officer or agent in any court
of this State having jurisdiction; the said State tax com-