ALBERT C. RITCHIE, GOVERNOR. 669

93. If any such taxpayer so doing business in this State
shall neglect or refuse to make such report or return of gross
receipts to the State Tax Commission within the time speci-
fied as aforesaid in any year, it shall be the duty of said
Tax Commission to ascertain in any manner they may judge
to be most available and certain, and to fix, the amount of
such gross receipts of such taxpayer for such year, and to
calculate and assess the State tax on the amount of such
gross receipts as so ascertained and fixed, and to transmit
the amount of such tax to the Comptroller in the same man-
ner as if such taxpayer had made his report or return accord-
ing to the provisions of the preceding section, and it shall
be the duty of such taxpayer to pay to the State Treasurer
the amount of such State tax as provided in Section 95. The
State Tax Commission may also enforce by mandamus in any
Court of competent jurisdiction the duty of filing such report.

94. The term "gross receipts" as used in the three pre-
ceding sections shall not, as applied to trust companies or
title insurance companies, include any income derived from
the investment of the capital or surplus of the corporation,
and, in case of the use of moneys received or deposited by
or with trust companies or title insurance companies, shall
include only the difference between the receipts, earnings or
revenues derived from the use of such deposited moneys, and
the interest paid on such deposits.

95. It shall be the duty of the Comptroller of the Treasury
to receive such accounts of state taxes so transmitted to him
by the State Tax Commission and forthwith to proceed to
notify each such taxpayer of the amount of such State tax by
transmitting by mail to the president, treasurer or other proper
officer of such taxpayer, an account of such State taxes. The
tax shall be payable without interest at any time within thirty
days after the date of mailing of such account, and thereafter
and after the first day of October of such year, shall bear in-
terest at the rate of one-half of one per cent, for each month or
fraction of a month; and if such tax be not paid before the
first day of December following a penalty of ten per cent, on
the amount thereof shall be added.

96. The State Tax Commission is hereby authorized and
empowered to examine under oath any officer or agent of any
such taxpayer touching the business in this State of such tax-
payer, and the receipts and revenues accruing therefrom. The