ALBERT C. RITCHIE, GOVERNOR. 685

The sum of twenty-five dollars for every fifty thousand
dollars, or fractional part thereof of capital employed by it in
this State up to five hundred thousand dollars—but in no case
less than twenty-five dollars.

If the amount of such capital is more than five hundred thou-
sand dollars, and not more than five million dollars, then an
additional amount equal to one-fortieth of one per cent, on the
excess.

If more than five million dollars, then an additional amount
at the rate of thirty dollars for every million dollars of such
last-named excess.

141. The State Tax Commission shall annually on or be-
fore the first day of June ascertain the amount of capital
employed in this State by each foreign corporation and shall
certify the same, with the amount of franchise tax due thereon
by the corporation, to the Comptroller of the Treasury, who
shall at once transmit a bill for said tax to the corporation;
and such tax shall be payable to the Treasurer without interest
at any time within thirty days after the date of mailing, and
thereafter and after the first day of October following shall bear
interest at the rate of one half of one per cent, for each month
or fraction of a month; and if such tax shall not be paid before
the first day of December following a penalty of ten per cent,
on the amount thereof shall be added. If the franchise tax
imposed on any foreign corporation shall not be paid by the
first day of December in the year for which such tax is im-
posed, if on that date thirty days shall have elapsed since the
rendition of a bill for such taxes by the Comptroller of the
Treasury and, If not, then at the expiration of said thirty days'
period, any and all defaulting foreign corporations shall forfeit
the right to do business in this State until all taxes due are
paid, as well as any interest or charge thereon and in addition
be subject to the penalty prescribed by Section 121 of Article
23 of the Code of Public General Laws.

GENERAL PROVISIONS.
Preference of Taxes.

142. (a) Whenever a sale of either real or personal prop-
erty upon which taxes are clue and payable shall be made by
any ministerial officer, under judicial process or otherwise, all