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OFFICERS' COMMISSIONS.

enumerated on

commissions.

Orphans'Courts.

128. When their commissions are delivered to them, the fol- 1878, c. 23. Tax to be paid lowing officers shall respectively pay to the clerk from whom they by the officers receive the same, the sums following to wit: The judges of each receiving their of the Circuit Courts of the several counties, fifty dollars; the judge of the Superior Court, of the Court of Common Pleas, of the Circuit Court, and of the Criminal Court of the City of Baltimore, each, fifty dollars; the judges of the Court of Appeals, each, fifty dollars; the sheriff of Baltimore city three hundred dollars; the sheriff of Baltimore county, Frederick county, and Washington county, each, one hundred dollars; the sheriff of Alleghany county, seventy-five dollars; the sheriff of Carroll county, Harford county, Sheriffs. Dorchester county, Anne Arundel county, Worcester county, Somerset county, Cecil county, and Prince George's county, each, forty dollars; the sheriff of Howard county thirty dollars; the sheriff of Caroline county, Montgomery county, Talbot county, Charles county, Queen Anne's county, Calvert county, Garrett county, Kent county, Wicomico county, and Saint Mary's county, each, twenty dollars; each judge of the Orphans' Court of the city of Baltimore fifty Judges of dollars; each judge of the Orphans' Court in the several counties Justices and ten dollars; each justice of the peace and constable in the State constables. two dollars; the tobacco inspectors, each, fifty dollars; the weigher Tobacco inspecof live stock fifty dollars; the weighers of grain, hay, and straw, Weighers. each, ten dollars; each notary public in the city of Baltimore the Notaries public. sum of twenty dollars; the clerk of the Circuit Court of Baltimore Clerks of courts. city, the clerk of the Court of Common Pleas, the clerk of the City Court and the clerk of the Criminal Court of Baltimore City, each, two hundred dollars; the register of wills of the city of Baltimore two hundred dollars; the register of wills for Baltimore county one hundred and fifty dollars; the register of wills of Frederick county Registers of one hundred dollars; the register of wills of Washington county seventy-five dollars; the register of wills of Alleghany county, Carroll county, Harford county, Kent county, Dorchester county, Anne Arundel county, Worcester county, Somerset county, Cecil county, and Prince George's county, each, fifty dollars; the register of wills of Howard county, Caroline county, Montgomery county, Talbot county, Charles county, Queen Anne's county, Calvert county, Garrett county, Wicomico county and Saint Mary's county, each, thirty dollars.

tors.

wills.

Oath of office

ministered until

129. The clerks of the several Circuit Courts and of the Superior 1874, c. 483, s.139. Court of Baltimore City, shall not administer the oath of office to not to be adany officer until he pays the tax on his commissions prescribed in tax paid. the preceding section; and the said clerks shall quarterly, on the first Monday of March, June, September, and December, pay to the treasurer all sums of money they shall have received for taxes on commissions.

Id. s. 140.

Clerks of Court of Appeals, of the Superior Court of Balti more City, and

of Circuit Courts.

Id. s. 141.
Secretary of

130. The clerk of the Court of Appeals and the clerk of the Superior Court of Baltimore City, shall pay to the treasurer, two hundred dollars each; and the clerks of the Circuit Courts of the several counties shall each pay the sum of one hundred dollars when they respectively take the oath of office.

131. The secretary of state shall furnish to the comptroller state to furnish annually, a list of all officers who have been reported to him to comptroller by the several clerks as having qualified by taking the oath of who have quali- office.

list of officers

fied.

Id. s. 142.

Where stocks

held by non

residents to be

STOCK OF CORPORATIONS HELD BY NON-RESIDENTS.

132. For the purpose of valuing the stock of banking and other private corporations held by non-resident stockholders, it is considered situ- hereby declared and understood that the stock of banking, insurate for the purance or other corporations, usually termed money institutions, are pose of valuation. situate at the place at which the principal office for the transacting the business of such corporation is situate; the stock of a turnpike, railroad, steamboat, canal or other improved corporation is situate at the place where its principal office for the transaction of business shall be established, if the said office be within the limits of this State, and shall be so assessed, and if not, then the assessable property of such corporation shall be valued and assessed in the county or counties in which said property is situate, and in the city of Baltimore so far as it is situate in said city; and the stock of mining, manufacturing and other like corporations, situate at the place where the works of such corporation, or the greater part of their operations respectively shall be conducted, shall be assessed in like manner in the county or city where such works are situate.

Id. s. 143.

County commissioners or Appeal Tax Court may require verification by oath of accounts

of stock furnished.

Id. s. 144.

Penalty when

officer of cor

133. The county commissioners or Appeal Tax Court of Baltimore City may require the accounts of stock furnished as aforesaid, to be verified by the oath or affirmation of the proper officer of the Corporation, or may require that the stock and other books of said corporation shall be open to them for their inspection.

134. If any such president or other proper officer shall fail to perform the duties imposed upon him by the preceding sections, poration fails to such officer shall, on indictment and conviction, be fined therefor not less than five hundred dollars.

comply.

Id. s. 145. 1878, c. 178.

Tax commis

sioner to as

sess capital

stock of incor

tions, except

railroad and canal companies.

ASSESSMENT OF STOCK OF CORPORATIONS.

135. The tax commissioner shall, on or before the fifteenth day of May in each year, assess the shares of capital stock in all banks, State or National, banking associations, and other incorporated

porated institu- institutions or companies incorporated by this State, or located and doing business therein, except railroad and canal companies, at the true value thereof in dollars and cents; and for the purpose of ascertaining the true value of such shares, the tax commissioner is May examine hereby authorized and empowered to examine upon oath any officer of the same touching the affairs thereof, or to examine upon oath

officers under

oath.

any other person as a witness, whom he may be advised has important information in regard to the value of such shares of capital stock; and any such officer refusing to answer upon oath touching the affairs of such bank, banking association, or company, of which he is an officer, shall, on indictment and conviction thereof, be fined Fine, if officer not less than five hundred dollars.

refuses.

Bank officers to

troller state

etc.

troller to assess true value.

136. The president, cashier, or other chief officer of any bank or Id. s. 146. banking association, State or National, located and doing business report to compin this State, shall, by the fifteenth day of April in each year, report ment of shares, to the comptroller of the treasury a true and correct statement of the number of shares of capital stock in such bank or banking association of which he is president, cashier, or chief officer; and the par value of each share, with such other information in regard to the value of the same as may be required by the comptroller, and When compmay be in the possession of such officer; and the comptroller shall annually, by the fifteenth day of May in each year, assess the said shares at their true value, and levy the State taxes prescribed by law upon the same; and it shall be the duty of the said president, cashier, or other chief officer, on or before the first day of January next succeeding, to pay to the treasurer of the State the State tax When banks to on said shares of the capital stock of such bank or banking association of which he is president, cashier, or other chief officer as aforesaid.

pay tax.

137. On the failure, refusal, or neglect of any president, cashier, Id. s. 147. Penalty for or other chief officer of any such bank or banking association to neglect to furnish statement. furnish to the comptroller, by the fifteenth day of April in each year, the statement required to be furnished by the preceding section, such president, cashier, or other chief officer of said bank or banking association shall forfeit and pay to the State of Maryland the sum of five hundred dollars, to be recovered in the name of the State in the Circuit Court of the county where the said bank or banking association is located, or the Superior Court of Baltimore City, if the same be located in that city, with costs of suit, and a fee of fifty dollars shall be taxed as part of the plaintiff's costs, which the attorney shall be entitled to receive for prosecuting said action to a recovery; and it shall be the duty of the comptroller to cause suit to be brought to recover said penalty.

Comptroller to

failure to pay

138. On the failure, refusal, or neglect of any such bank or Id. s. 148. banking association to pay said tax on the shares of its capital bring suit on stock, as provided by the preceding sections, by the first day of tax. January succeeding said levy, the comptroller shall cause suit to be brought in the name of the State against the said bank or banking association, for the said taxes, in the Circuit Court for the county, or the Superior Court of Baltimore City, as the case may be; and the said suit shall stand for trial at the first term, and judgment shall be rendered on motion unless issue be made, and a trial by jury be desired by either party, in which case a jury shall forthwith

Comptroller's

Judgment for

amount of tax damages.

be impanelled to try the same, and the certificate of the comptroller certificate prima of the amount of said taxes, and that the same remain due and unfacie evidence. paid, shall be primâ facie evidence to entitle the State to a verdict and judgment against said bank or banking association; and in all and additional cases, where the said court shall find for the State, judgment shall be rendered against the said bank or banking association for the amount of said taxes, and ten per cent. additional as damages; and all costs, and a fee of fifty dollars, shall be allowed the attorney in every such case, to be taxed as a part of the plaintiff's costs in such suit.

1878, c. 178, s. 149. Appointment of tax commissioner.

Powers and duties.

Id. s. 150. Correction of assessments.

TAX COMMISSIONER.

139. There shall be in the treasury department a tax commissioner of the State of Maryland, to be appointed by the governor, comptroller, and treasurer, or a majority of them, who shall take the oath prescribed by the Constitution, and shall hold his office for four years from the date of his qualification and until the appointment and qualification of his successor, and shall receive a salary of twenty-five hundred dollars per annum, and such necessary travelling expenses (not exceeding eight hundred dollars in any one year) as may be audited by the comptroller, who shall issue his warrant for the payment of the same when allowed. The State tax commissioner shall assess for State purposes the shares of capital stock in all banks, State or National, banking associations or other incorporated institutions or companies incorporated under the authority of this State, or located and doing business therein, whose shares of capital stock are liable to assessment and taxation by the laws of this State, and shall have all the powers and perform all the duties in reference thereto which have heretofore devolved by law upon the comptroller; he shall report the assessment of such shares of the capital stock to the comptroller, and said assessment shall be subject to appeal and revision as hereafter provided in this article; he shall report the amount of the basis of assessment for State purposes in the several counties and city of Baltimore, with his suggestions in regard to the same, to the General Assembly at each regular session thereof, and shall perform such other duties as may be prescribed by law.

140. The county commissioners and Appeal Tax Court are directed annually to correct the assessment of the property in their respected counties and the city of Baltimore, and to alter and correct the valuation of any property which may have been improperly valued, and to assess the same at its true value, and to alter and correct the account of any person whose property or any part thereof may have been omitted in the former assessment, or may have been since acquired; and if real estate or other property shall from any cause have increased or diminished largely and materially in value since the last levy they shall correct, alter, and amend the assessment of the same as aforesaid, so as to conform to its present value;

they shall also at any time, when so directed by the State tax commissioner, with the concurrence of the attorney-general (signified by his opinion in writing), correct the assessment of the property in the respective counties and in the city of Baltimore, by striking therefrom any property which they shall be instructed by the said tax commissioner and attorney-general is not subject to taxation. under the laws of this State or of the United States.

Statements to

county commis

141. At the time of making the returns of stockholders to the Id. s. 151. county commissioners and Appeal Tax Court, as required by law, be furnished the president or other proper officer of every bank or other incorpo- sioners, etc., by rated institution, shall furnish to the county commissioners of each corporations. county in which such bank or other incorporated institution shall own and possess any real property, and to the Appeal Tax Court of Baltimore City, if such bank or other incorporated institution shall own and possess any real property in said city, a true statement of such real property situate or located in such county or city; and such real property shall be valued and assessed by said county commissioners and Appeal Tax Court respectively to the said bank or incorporated institution so owning the same; and said county commissioners and Appeal Tax Court shall give duplicate certificates of Certificates of such valuation and assessment to such president or other officer, assessments. who shall transmit one of such duplicate certificates with his return to the State tax commissioner, and State, county, or city taxes shall be levied upon and paid by such bank or other incorporated institution on such assessment, in the same manner as the same are levied upon and paid by individual owners of real property in such county or city.

valuation and

commissioner.

142. The State tax commissioner shall deduct the assessed Id. s. 151. value of such real property, according to the certificates so furnished Duties of tax to him from said county commissioners and Appeal Tax Court, from the aggregate value of the shares of capital stock of such bank or incorporated institution, and when the valuation and assessment of the shares of capital stock of such bank or incorporated institution shall have been finally determined and made for State purposes, the State tax commissioner shall certify to the county commissioners of each county where any of the stockholders may so reside, and to the Appeal Tax Court of Baltimore City, if any of such stockholders reside in said city, the assessed value of such shares of stock after deducting the assessed value of such real property as aforesaid; the shares of stock held in such bank or incorporated institution owned by residents of this State, shall, for county or municipal purposes, be valued to the owners thereof in the county or city where such owners respectively reside; but the taxes assessed for State, county, or municipal purposes, shall be collected from such bank or incorporated institution, and when so paid, may be charged by such bank or incorporated institution to the account of such stockholders respectively.

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