ART. 81] PAYMENT OF GROSS RECEIPTS TAX. 1865

the said assessment shall be final; but any such corporation
may, within thirty days from such notification, appeal from
such assessment to the comptroller of the treasury and State
treasurer, stating in such appeal the reasons and grounds of
such appeal, and said comptroller and treasurer shall consider
the same, and if after full hearing the said comptroller and
treasurer shall both be of opinion that such assessment and
ascertainment so made by said State tax commissioner is
erroneous and ought to be changed, they shall change the same
accordingly, and the assessment so agreed upon by the comp-
troller and treasurer shall be final; but if either the comptroller
or treasurer shall agree with the State tax commissioner as to
the correctness of the assessment and ascertainment so made
by him, then such appeal shall be dismissed and the original
assessment and ascertainment shall be and remain as the true
assessment and ascertainment of such gross receipts and the
State tax on the same for said year.

1890, ch. 608, sec. 9.

180. If any such corporation or company shall neglect or
refuse to pay to the State treasurer the tax imposed by this
article for the space of sixty days after the amount of such tax
has been so finally ascertained and determined and has been
so transmitted by mail to its president or other officer as
directed in this article, such corporation shall for such offense
forfeit and pay to the State an additional amount of ten 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 tax in the circuit court
for the county where the principal office of the said corpora-
tion in this State is located, or in the superior court of Balti-
more city if such principal office be located in said city, and
the said suit shall stand for trial at the first term after service
of the writ shall have been made on said corporation or com-
pany, and service of the writ aforesaid on any officer, agent or
employe of such corporation shall be deemed and taken as a
sufficient service on such corporation.

Ibid, sec, 10.

181. If upon the return of the writ issued against such
corporation, such corporation, being duly summoned as afore-

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