Saint Mary's beacon. [volume] (Leonard Town, Md.) 1867-1983, 1890-05-29

be of opinion that eucn asteIthtuthFhs
land assessment of the State tax COM
missioner IS erroneous and ought to be
| changed, they shall change the same
| accordingly and the asceftsinment and
asseasment 80 agreed upoa By the
comptroller and treasurer shall be
| inal; but il either the comptroller on
treasurer shall agree with the tax
commissioner as TO the correctness OF
the ascertainment and assessment %
made BY him then the appeal shall be
dismisaied ard the original ascertain.
| lnant and assessment shall be and
remain as the true sseerta:nment ana
assessment for auch year.
SEC. 8 And Be IL enacted, That The
slate tax commissioner. be nnd be is
/ Hereby auslssi1ssl and empoMefed tq'
sxamine under oath, to be BY him adj
miniatered, any officer or agent Of any
spch corporation " compan touching
the business in this State Of such cor
poration or company, and the receipts
41d reyenuea acoruing thereiroln, and
any such officer or agent refusing TO be
sworn, or refusing 10 testify his or her
knowledge touching the said subject
matter, shall forfeit and pay to the
State OF Maryland, the sum Of fve
hundred dollars for each such refusal,
. 10 be recovered by action at law, in
the name Of the State, against Such
officer or agent in any court Of this
State having Jurisdiction; the said
State tax commissioner may also ex-
anime under oath any other person
whom he may be advised or may be.
lievs has knowledge and information
Ia the premises, aud any such person
refusing TO be sworn or refusing to
testify his or her knowledge in the
premises, shall forfeit and pay TO the
State 81 Maryland, the sum Of five
dollars for each refusal, to be recover
"a by action at law, in the name Of the
State against such persons 50 refusing,
before Justice Of the peace having
Jurisdiction; and il shall BE- the duty
Of the State'a attorney, Of the county
or city where such refusal has occurred
on The information OF the State tax
commissioner. to bring suit for the
recovery Of such forfeitures as often as
they may have occurred
SEC. 6. And BIZ ii enacted, That il
any such corporation or company from
whom such taxes shall be due and
payable on its gross receipts or reven
aes A. aforesaid, shall fail or neglect 10
az The same 10 the treasurer Of the
State for the space Of one month after
The aame shall be due and payable ia
aforesaid, such corporation Or company
shall for such failure OF neglect forfeit
and raw To the State OF Maryland 40
additional amount Of FIVE per centum
as penalty or damages, 70 be added to
the said taxes 20 due and unpaid, and
| II shall be the duty Of the comptroller
10 add the same to Che said account,
and forthwith to make out said
account and certify the same under
| the seal OF his cffice, and to cause suit
10 Be brouqh for said taxes in the
circuit court for the county whore the
principal officer Of auch corporation or
company il located, or ia the superior
court Of the city Of Biltimore, the
court Of common pleas or the Balti-
more city court, If such principal Of
fee be located 10 the said city,
and the said suit shall stand for trial
At the frat term after the service Of
The writehall have been made on such
corporation or company, and service
81 the writ aforesaid on any officer,
agent or employee Of said corporation
Of company, shall be deemed and taken
as sufficient service on such company.
/ SEC. I. And be It enacted, That If
upon the return Of the writ Issued
against such corporation or company,
aud the said corporation or company
being duly summoned as aforesaid,
such corporation Of company shallfail
10 appear BY attorney or agent upon
i the first cali Of the docket, II shall be
the duty Of the court to cause the
personal appearance Of said corpora
ton or company to be entered, and
\ the cause shall stand for trial or hear
ing aud shall proceed and Judgment
shaIl be rendered as if such corpora
ton or company had appeared by
attorney and II such corporation or
company shall appear by attorney or
agent. and either party shall deelre or
require trial BY jury, ii shall be the
| duty Of the court to cause issues to be
framed, and d jury to be empaneled
| for the trial thereof, and If the verdict
Of the jury shall bs for the State,
n Judgment shall be entered without
stay for tie amount Of taxes SO due as
aforesaid, and the five per cent. addi-
tional as damages with interest and
costs, and fee Of fifty dollars shall be
allowed the attorney for the State to
be taxed in the plaintiff costs in said
suit, aud execution shall be issued on
such Judgment if the same be not paid
into the treasury within thirty days
after the rendition thereof.
SEc. 8. And be it enacted, That the
} certificate Of the comptroller under
I. the zeal Of his Office, Of the amount Of
taxes SO due as aforesaid, and Of the
said penalty or damages shall be
ps1na facie evidence to antitle the
State TO Judgment for aaid amount Of
State taxes, and said penalty or dam
ages in any case in which suit may be
brought for the recovery Of such State
taxes az aforesaid.
EEC 8. And Be 1t enacted, That this
act ahall take effect from and after
A. 1o+a ~ ~ ,aocaffp and All acts nr