672

LAWS OF MARYLAND.

a report under oath of its president, treasurer or other proper

officer, to the State tax commissioner showing its total receipts or

revenues accruing from business done in this State for the year

ending on the preceding thirty-first day of January, and it shall

be the duty of the State tax commissioner to file-such report in

his office, and on or before the first day of June next, and on or

Report

before the first day of June in each and every year thereafter, to

calculate the State tax due from such corporation or company on

its gross receipts or revenues aforesaid for such year, and to trans-

mit the amount of such State tax to the comptroller of the treas-

ury, te be collected and received into the State treasury as other

State taxes are received into the treasury of this State.

SEC. 3. And be it enacted, That if any officer of any such cor-

poration or company required to make a report as aforesaid shall

in such report or return make a false statement he shall be deemed

guilty of perjury, and if any such corporation or company so
doing business in this State, shall neglect or refuse to make such

report or return to the State tax commissioner within the time

To ascer-

specified as aforesaid in any year, it shall be the duty of said tax

tain.

commissioner to ascertain in any manner he may judge to be most

available and certain, and to fix the amount of such gross receipts

and revenues of such corporation or company for such year, and

to calculate and assess the State tax on the amount of such gross

receipts or revenues as so ascertained and fixed, and to transmit

the amount of such tax to the comptroller in the same manner as

if such corporation or company had made its report or return ac-

cording to the provisions of this act, and it shall be the duty of

such corporation or company to pay to the State treasurer the

amount of such State tax on or before the first day of July in each

and every year.

SEC. 4. And be it enacted, That it shall be the duty of the comp-

troller of the treasury to receive such accounts of State taxes so

transmitted to him by the State tax commissioner and forthwith

to proceed to notify each such corporation or company of the

amount such State tax by transmitting by mail to the president,

treasurer or other proper officer of such corporation or company,

an account of such State taxes, enclosed in an envelope or cover,

having thereon a proper postage stamp, and carefully directed to

such president, treasurer or other officer, and shall note in a book

Notifica-
tion

kept for that purpose the date of placing in the mail the envelope
or cover containing such account; if no appeal be taken within

thirty days from the date of such notification the said ascertain-

ment and assessment shall be final, but any such corporation 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 treas-