36 LAWS OF MARYLAND. [CH. 10

(b) If the amount of such capital is more than five
hundred thousand dollars, and not more than five million
dollars, then an additional amount equal to one-fifteenth
of one per cent on the excess.

(c) If more than five million dollars, then an addi-
tional amount at the rate of ninety dollars for every one
million dollars of such last named excess.

The State Tax Commission shall, on or before the fif-
teenth day of May 1936 ascertain the amount of capital
employed in this State by each foreign corporation subject
to the tax hereby imposed, and shall certify the same, with
the amount of such tax due 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 on
or before June 15, 1936, provided the bill is mailed on or
before the fifteenth day of May 1936; and if the bill shall
not be mailed until after the fifteenth day of May 1936,
the same shall be payable without interest at any time
within thirty days after the mailing of the bill. All spe-
cial franchise taxes on foreign corporations imposed by
this section not paid on or before June 15, 1936, or within
thirty days from the mailing of the bill as above provided,
shall thereafter bear interest at the rate of one per cent
(1%) for each month or fraction of a month that the same
shall remain unpaid; and if such tax shall not be paid be-
fore the first day of December'1936, if on that date thirty
days shall have elapsed since the rendition of the bill, and
if not, then at the expiration of such thirty-day period, a
penalty of ten per centum (10%) on the amount thereof
shall be added. If the franchise tax imposed by this sec-
tion on any foreign corporation shall not be paid by the
first day of December 1936, if on that date thirty days shall
have elapsed since the rendition of a bill for such taxes by
the Comptroller, and if not, then at the expiration of such
thirty-day period, any and all defaulting foreign corpora-
tions shall forfeit the right to do business in this State un^
til all such taxes due are paid, as well as any interest
charge thereon, and in addition be subject to the penalty
prescribed by Section 121 of Article 23 of the Annotated
Code of Maryland.

SEC. 6. And be it further enacted, That a new section
be and it is hereby added to Article 81 of the Code of Public
General Laws of Maryland, (1935 Supplement), title "Rev-
enue and Taxes, " to be under sub-title "Tax on Toilet Arti-