ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

267

eight A, eighty-eight B, eighty-eight C, eighty-eight D, and
eighty-eight E."

88 A. If any corporation of this State from which State taxes

shall be due and payable on the assessed value of its shares of

capital stock, shall fail or neglect to pay the same to the treas-

urer of the State before the first day of November of the year for

which such taxes have been assessed and levied; such corpora-

tion shall for such failure and neglect forfeit and pay to the State

of Maryland an additional amount of five per centum as penalty

or damages, to be added to the said State taxes so due and unpaid,

Penalty^

and it shall be the duty of the comptroller to add the said penalty

or damages 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 such State taxes and such penalty or

damages in the circuit court for the county in which the prin-

cipal office of said corporation is located, or in the superior court

of Baltimore city, or the court of common pleas of the city of

Baltimore, if the principal office of such corporation 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 such cor-

porations; and service of the writ aforesaid on any officer of such

corporation shall be deemed and taken as a sufficient service on.

Such corporation.

88 B. If upon the return of the writ issued against such cor-

poration, and the said corporation being duly summoned as afore-

said, such corporation shall fail 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 the said corporation to be

entered, and the cause shall stand for trial or hearing and judg-

ment shall be rendered as if said corporation had appeared by

attorney, and if such corporation shall appear by attorney or

agent and either party shall desire a trial by jury, it shall be the

Trial.

duty of the court to cause the issues to be framed and a jury to

be empaneled for the trial thereof, and if the verdict of the jury

shall be for the State, judgment shall be entered without stay for

the amount of the State taxes so due as aforesaid, and the five

per cent, additional as damages with interest and costs, and a fee

of ten dollars shall be allowed the attorney for the State, to be

taxed in the plaintiff's costs in said suit, and execution shall be

issued on such judgment if the same be not paid into the treasury

within twenty days after the rendition thereof.

88 C. The certificate of the comptroller under seal, of the

amount of such State taxes so due as aforesaid, and of such

Prima

penalty or damages, shall be prima facie evidence to entitle the

facie.

State to judgment for said penalty or damages in every case in

which such State taxes shall be so in arrear and unpaid and for

which such suit shall be so brought as aforesaid.