782 JOURNAL OF PROCEEDINGS [Mar. 18,

each county of this State, and to the Appeal Tax Court
of Baltimore city, a list of the stockholders or share-
holders in such bank, corporation, association or com-
pany, who, respectively residing in the county or city
of Baltimore to which such return is made, so far as
the place of residence of such shareholders or stock-
holders is known to him or can be discovered by him
upon inquiry, together with the number of shares of
stock or shares held by each of such stockholders or
shareholders; and he shall also make returns of, on
his oath or affirmation, and transmit to the County
Commissioners of the county in which the said bank,
corporation, association or company, has 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 whereof the said return is
made, or in the city of Baltimore, if the said return
be thereto made ; th,e said president or other proper
officer of said bank, coporation, association 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 has 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