1466 LAWS OF MARYLAND. [CH. 822

ties where the distilled spirits are situated, and all dis-
tilled spirits upon the valuation and return so made shall
be subject to State, city and county taxation to the dis-
tiller, warehouseman or custodian, as the case may be, as
all other personal property located within the bounds of
the State, city or county. The Bureau of Assessment of
Baltimore City and the Board of County Commissioners of
each county shall immediately certify the valuation so cer-
tified to them, to the collector of Baltimore and of their
counties, respectively, either by way of inclusion in the tax
rolls provided for in Section 44 of this Article, or other-
wise.

152 (a) If any domestic corporation shall refuse or neg-
lect to pay to the State, or the proper officers thereof, any
franchise tax, any gross receipts tax, or any other State tax
due by it, except taxes collectible locally, for a space of
nine months from the first day of January next after the
expiration of the calendar year during which said taxes
become due and payable, or if any domestic corporation
shall refuse or neglect to file an annual report with the
Department for a space of nine months from the first day
of January next after the expiration of the calendar year
in which such report was required to be filed under the
provisions of this Article, it shall be the duty of the Comp-
troller of the State to certify immediately thereafter to
the Governor a list of all such corporations failing to pay
State taxes due by them, and it shall be the duty of the
Department to certify immediately thereafter to the Gov-
ernor a list of all such corporations failing to file annual
reports required to be filed by them, and the Governor
shall forthwith issue and publish his proclamation declar-
ing under this section that the charters of such corpora-
tions shall be repealed, annulled and forfeited, and that
the powers conferred by law upon such corporations shall
be inoperative, null and void, upon the expiration of sixty
days from the date of the first publication of such proc-
lamation, unless all such taxes, together with all interest
and penalties due thereon, are paid, and such report is
filed, before the expiration of said sixty days. The Gov-
ernor shall cause said proclamation to be published in at
least three daily newspapers of general circulation pub-
lished in the State, including at least one daily newspaper
published in Baltimore City, once a week for four succes-
sive weeks. Within ten days after the first publication of
said proclamation, the Department shall cause a notice
thereof to be mailed to each corporation named therein,
addressed to it at its mailing address, if it has a mailing
address on file with the Department, or, if it has not a