1876 REVENUE AND TAXES. [ART. 81

stand for trial or hearing and shall proceed, and judgment shall be ren-
dered as if such corporation or company had appeared by attorney; and
if such corporation or company shall appear by attorney or agent and
either party shall desire or require a trial by jury, it shall be the duty
of the court to cause issues to be framed and a jury to be empanelled for
the trial thereof; and if the verdict of the jury shall be for the State,
judgment shall be entered without stay for the amount of the taxes
so due as aforesaid, and the five per cent, additional as damages with
interest and costs, and a fee of fifty dollars shall be allowed the attorney
for the State to be taxed in the plaintiffs costs in said suit, and execu-
tion shall be issued on such judgment if the same be not paid into the
treasury within thirty days after the rendition thereof.
See notes to sections 167 and 173; cf. sec. 185.

1904, art. 81, sec. 171. 1890, ch. 559, sec. 8.

175. The certificate of the comptroller under the seal of his office
of the amount of tax so due as aforesaid, and of the said penalty or
damages shall be prima facie evidence to entitle the State to judgment
for said amount of state taxes and said penalty or damages in any
case in which suit may be brought for the recovery of such state taxes
as aforesaid.

See notes to sec. 167: cf. sec. 186.

Ibid. sec. 172. 1890, ch. 245, secs. 2-8.

176. The provisions of sections 167 to 175, both inclusive, shall
apply in like manner to every telegraph or cable, express or transporta-
tion, and every railroad corporation or company organized under the
laws of the United States, or of any other State or territory of the
United States or of any foreign country and doing business in this
State.

Ibid. sec. 173. 1890, ch. 608, sec. 1.

177. Every telephone company, electric light or electric construc-
tion company, parlor, palace or sleeping car company, oil or pipe line
company, guano, phosphate or fertilizer company, incorporated by or
under the laws of the United States, or of any other State or territory
of the United States, or of any foreign country, and wishing to do
business in the State of Maryland before proceeding to transact any
business in this State, either through an individual agent or agents,
or through the agency of any corporation organized under the laws of
this State, or to open any office for the transaction of any business in
this State, shall first file in the office of the state tax commisioner a
certified copy of the charter, certificate or act of incorporation, under
which it claims the power to transact business as a corporation, and
shall also file in the office of the secretary of state a certificate of the
appointment by such company or corporation, or at least two agents
to reside in this State, upon whom legal process issued out of any
court of this State, may at any time be served in any action, at the