ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

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commissioner, shall forfeit and pay to the State of Maryland the

sum of five hundred dollars for every such refusal; the State tax

commissioner is also hereby authorized and empowered to examine

upon oath any person whom he may be advised has information

and knowledge touching such business and the gross receipts

accruing from the same in this State, and any such person re-

fusing to be sworn or refusing to testify in the premises, shall

forfeit and pay to the State of Maryland the sum of five dollars

for every such refusal.

SEC. 8. And be it further enacted, That when the State tax

commissioner shall have ascertained the amount of the gross re-

ceipts of any such foreign corporation doing business in this

State, and the amount of State tax on the same, he shall

on or before the first day of June in each year cause an ac-

count of the same to be filed or placed in the office of the

comptroller of the treasury, and the comptroller of the treasury

shall proceed at once to notify the president, treasurer or other

officer or agent of such foreign corporation doing business in this

State, of the amount of State tax due from such corporation, by

transmitting to such president, treasurer or other proper officer

Comptrol-
ler's duty

or agent of such foreign corporation, an account of the State

taxes due from such foreign corporation, by mail under cover

having thereon a proper postage stamp, and plainly directed to

such president, treasurer or other officer or agent of such foreign

corporation; and shall note in a book the date of placing in the

mail the envelope or cover containing such account; if no appeal

be taken within thirty days from such transmission, 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 comptroller 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.

SEC. 9. And be it further enacted, That if any such corporation

or company shall neglect or refuse to pay to the State treasurer

the tax imposed by this act for the space of sixty days after the

amount of such tax has been so finally ascertained and deter-

mined and has been so transmitted by mail to its president or