1864 REVENUE AND TAXES. [ART. 81.

year, and unless altered upon appeal by the State board of
appeal as hereinafter provided, such amount so fixed by him
shall stand as the basis of taxation of such corporation for
such year under this article.

1890, ch. 608, sec. 7.

178. The State tax commissioner is authorized and empow-
ered to examine upon oath any officer, agent or employe of
any such foreign corporation in this State, or any officer of any
corporation of this State which may employ or use in any
manner the patent rights, plant or property of any such foreign
corporation for profit in this State, touching the said business
and the gross receipts in this State accruing from the same,
and any such officer, agent or employe refusing to be sworn,
or refusing to testify in the premises, or to give the informa-
tion asked for by said State tax commissioner, shall forfeit
and pay to the State the sum of five hundred dollars for every
such refusal; the State tax commissioner is also authorized
and empowered to examine upon oath any person whom he
may be advised has information and knowledge touching such
business and the gross receipts accruing from the same in this
State, and any such person refusing to be sworn or refusing to
testify in the premises shall forfeit and pay to the State the
sum of five dollars for every such refusal.

Ibid. sec. 8.

179. When the State tax commissioner shall have ascer-
tained the amount of the gross receipts of any such foreign
corporation doing business in this State, and the amount of
State tax on the same, he shall on or before the first day of
June in each year cause an account of the same to be filed or
placed in the office of the comptroller of the treasury, and the
comptroller of the treasury shall proceed at once to notify the
president, treasurer or other officer or agent of such foreign
corporation doing business in this State, of the amount of
State tax due from such corporation, by transmitting to such,
president, treasurer or other proper officer or agent of such
foreign corporation, an account of the State taxes due from,
such foreign corporation, by mail under cover having thereon
a proper postage stamp, and plainly directed to such president,
treasurer or other officer or agent of such foreign corpora-
tion; and shall note in a book the date of placing in the
mail the envelope or cover containing such account; if no
appeal be taken within thirty days from such transmission,