1860 REVENUE AND TAXES. [ART. 81

missioner may also examine under oath any other person
whom he may be advised or may believe has knowledge and
information in the premises, and any such person refusing to
be sworn or refusing to testify his or her knowledge in the
premises shall forfeit and pay to the State the sum of five
dollars for each such refusal, to be recovered by action at law,
in the name of the State, against such person so refusing,
before a justice of the peace having jurisdiction; and it shall
be the duty of the State's attorney of the county or city where
such refusal has occurred on the information of the State tax
commissioner to bring suit for the recovery of such forfeitures
as often as they may have occurred.

1890, ch. 559, sec. 6.

169. If any such corporation or company from whom such
taxes shall be due and payable on its gross receipts or revenues
as aforesaid shall fail or neglect to pay the same to the treas-
urer of the State for the space of one month after the same
shall be due and payable as aforesaid, such corporation or
company shall for such failure or neglect forfeit and pay to
the State an additional amount of five per centum as penalty
or damages, to be added to the said taxes so due and unpaid,
and it shall be the duty of the comptroller to add the same to
the said account, and forthwith to make out said account and
certify the same under the seal of his office, and to cause suit
to be brought for said taxes in the circuit court for the county
where the principal office of such corporation or company is
located, or in the superior court of the city of Baltimore, the
court of common pleas, or the Baltimore city court, if such
principal office be located in said city, and the said suit shall
stand for trial at the first term after the service of the writ
shall have been made on such corporation or company, and
service of the writ aforesaid on any officer, agent or employe
of such corporation or company shall be deemed and taken as
sufficient service on such company.

Ibid. sec. 7.

170. If upon the return of the writ issued against such
corporation or company, the said corporation or company being
duly summoned as aforesaid shall fall to appear by attorney or
agent upon the first call of the docket, it shall be the duty of
the court to cause the personal appearance of said corporation
or company to be entered, and the cause shall stand for trial or