ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

781

net as agent or employee of any such foreign corporation, or

to open an office for the transaction of the business of any

such foreign corporation, by employing or using the patent

rights, plant or property of such foreign corporation in this

State in any manner as renter or bailee, or in any other man-

ner under any contract with such foreign corporation before

the provisions contained in the first section of this act have been

complied with, shall forfeit and pay to the State of Maryland the

Forfeit.

sum of one hundred dollars for each and every day he may act as

such agent or employee, or may occupy such office for the trans-

action of such business, before such provisions of the first section

of this act shall have been complied with by such foreign corpo-

ration, and it shall be the duty of the State's attorney of the city

or county in which such business is transacted, or is proposed to

be transacted, to prosecute and recover such penalty, and it shall

be the duty of the State tax commissioner to inform the State's

attorney of any violation of this act of which he may be advised,

and to require him to proceed to recover the penalty for such

violations as prescribed in this act.

SEC. 3. And be it further enacted, That each and every such

foreign corporation or company shall on or before the fifteenth

day of April next, and on or before the fifteenth day of April in

each year hereafter, make a report under the oath of its president,

Sworn

treasurer or other proper officer to the State tax commissioner,

statement

setting forth and showing the total gross receipts in this State of

such corporation or company for the year ending on the preceding
thirty-first day of December, either from business done in this

State on its own account or through its individual agent or agents

or from royalty on its patent rights, plant or property employed

or hired or rented by any person or persons in this State, or by

any corporation organized under the laws of this State, under any

contract with such foreign corporation, or from business done in

this State by any corporation organized under the laws of this

State, and of which such foreign corporation may be a stock-

holder, and which may be employing in any manner or under

any contract with such foreign corporation, and using the patent

rights, plant or property of such foreign corporation for profit in

this State.

SEC. 4. And be it further enacted, That every such telephone

company shall pay to the State treasurer a tax of two per centum

upon the gross amount of its receipts in this State, each such oil

or pipe line company shall pay to the State treasurer a tax of one

per centum upon its gross receipts in this State, and if any such

oil or pipe line company has part of its transportation line in this

State and part thereof in another State or States, such company

shall return a statement of its gross receipts for transportation

of oil or petroleum over its whole line, together with a statement

of the whole length of its line and the length of its line in this