370

LAWS OF MARYLAND.

tion or company may within thirty days after such notification

appeal from such ascertainment and assessment 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 possible consider the same, and if the

Appeal

comptroller and treasurer shall both be of .opinion that such as-

certainment and assessment of the State tax commissioner is erro-

neous and ought to be changed, they shall change the same ac-

cordingly and the ascertainment and assessment so agreed upon by

the comptroller and treasurer shall be final; but if either the

comptroller 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 ascer-

tainment and assessment shall be and remain as the true ascertain-

ment and assessment for such year.

SEC. 5. And be it enacted, That the State tax commissioner be

and he is hereby authorized and empowered to examine under oath,

to be by him administered, any officer or agent of any such cor-

poration or company touching 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 of Maryland the sum of

five hundred dollars for each such refusal, to be recovered by

Examine

action at law in the name of the State, against such officer or

under oath

agent in any court of this State having jurisdiction; the said

State tax commissioner 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 of Maryland 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.

SEC. 6. And be it enacted, That if any such corporation or com-

pany 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 treasurer of the State for the space of one month after

Penalty.

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 of Maryland 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