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1062 JOURNAL OF PROCEEDINGS [Mar. 23,
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his oath or affirmation, and transmit to the County
Commissioners of the county in which the said bank,
corporation, association or company, lias its principal
place of business or to the Appeal Tax Court of Balti-
more city if such bank, corporation, association or
company has its principal place of business therein, a
list of the stockholders or shareholders of such bank,
corporation, association or company who are non-resi-
dents of this State, together with the number of shares
held by each of said non-residents; in case no stock-
holders or shareholders of said bank, corporation
association or company shall reside in the county, to
the County Commissioners thereof the said return is
made, or in the city of Baltimore, if the said return
be thereto made ; the said president or other proper
officer of said bank, coporation, assc elation or com-
pany shall so make returns, on his oath or affirmation.
Any bank, corporation, association or company whose
president or other proper officer shall neglect or refuse
to make such return upon his oath or affirmation, shall
pay to the Mayor and City Council of Baltimore, if it
has neglected or refused to make such returns to the
Appeal Tax Court of Baltimore city or to the County
Commissioners of any county, to whom it ha s neglected
or refused to make such returns, the sum of one hun-
dred dollars for each day after the said first day of
July, until said return is made as is required by this
Act, to be recovered by the Mayor and City Council
of Baltimore, or the said County Commissioners, as
the case may be, by suit in any Court having jurisdic-
tion of the said case. The said County Commissioners
of the said respective counties shall deliver the said
returns, when so received, to the Board of Control and
Review for their respective counties ; and the Appeal
Tax Court of Baltimore city shall forthwith deliver a
copy of the returns, so to it made, to each of the
Boards of Control and Review for Baltimore city.
178. That it shall be the duty of the said assessors
to deliver or cause to be delivered, or to send by mail
to each person in their respective assessment districts
who shall own any personal property, subject to taxa-
tion under the laws of this State, at least two days
before the said assessors shall call upon said persons
for the purpose of assessing the property of such per-
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