ALBERT C. RITCHIE, GOVERNOR. 425

The penalties herein provided for shall be calculated until the
date of the filing of a report by the corporation, or until the
date when an assessment is computed by the said Commission
without the filing of a report.

At the time such report is filed or such assessment made
without such report, the State Tax Commission shall certify,
under its seal, to the Comptroller, the name of every corpora-
tion, partnership or individual penalized, together with the
amount of penalty imposed, and all such penalties so imposed
shall be added by the Comptroller to any taxes in his hands
next due by such corporations, partnership or individuals, and
shall be collected in the same manner as the taxes themselves
are collected, and if there are no such taxes, then the said
penalties shall be collected by the Comptroller in the same
manner as taxes are collected by him; and such penalties
when collected shall be paid into the Treasury of the State
for general purposes of the State.

Provided, however, that the State Tax Commission shall
have the power, on good cause shown to it, to abate or reduce
any penalties imposed as aforesaid, and in such event the
Commission shall forthwith notify the Comptroller of such
abatement or reduction, and in case of such abatements, the
penalties shall not be collected at all, and in case of such re-
ductions, only the balance of the penalties then remaining
shall be collected as aforesaid.

Every partnership or individual over which the said State
Tax Commission now or hereafter may have jurisdiction
shall be subject to the provisions of this section, as fully as it'
such partnership or individual were a corporation.

SEC. 2. And be it further enacted, That this Act shall take
effect on and after June 1, 1920.

Approved April 9, 1920.

CHAPTER 234.

AN ACT to authorize and empower the State Roads Commis-
sion of Maryland to, build, construct and maintain a
State road from Millington to Massey to Ireland's Corner
in Kent County, Maryland, a distance of about six and
one-half miles.

(Vetoed.)