192 COKPOEATIOWS. [ART. 23

be submitted to one of the judges of the judicial circuit in which the
principal office of the corporation will be located, and shall, if such
certificate is executed in conformity with law, certify that fact thereon;
when so certified such certificate shall be delivered to the Secretary of
State, and upon payment (and not before) of the recording fees here-
inafter provided for, shall endorse thereon the date and time of receipt
and promptly record the same in a book to .be kept by him for that
purpose, and shall also issue to the corporation so formed a certificate
under the seal of his office,. certifying that the corporation possesses
the powers and authorities granted under the certificate of incorpora-
tion and the laws of the State of Maryland. Upon receipt by the Sec-
retary of State of such Certificate of Incorporation and recording fees,
the Secretary of State shall transmit to the State Tax Commissioner
an abstract of such Certificate of Incorporation showing the incor-~
porators and directors, the name of the corporation and the amount
of the capital stock authorized, which shall be recorded by the State
Tax Commissioner in a book kept for that purpose. At the time of
receiving such certificates the Secretary of State shall collect double
the fees allowed by law to Clerks of Courts for recording documents of
similar length; and one-fourth of the sum so collected shall be paid by
him to the State Tax Commissioner, to whom such abstract shall be
transmitted for record; and said Certificate issued by the Secretary
of State, or any certified copy thereof by him, shall be prima facie
evidence of the existence of said corporation and the right to exercise
the powers therein mentioned. Provided that certified copies of the
Certificate of Incorporation of corporations, incorporated prior to April
13, 1914, made by the Clerks of Courts and the State Tax Commis-
sioner shall be taken as prima, facie evidence as though the Act of 1914,
Chapter 789, had not been passed.

The certificate of the judge is not final and does not prevent an inquiry
into the legal existence of the supposed corporation; effect of the certifi-
cate. Hyattsville v. Washington, etc., R. Co., 120 Md. 137.

1904, art. 23, sees. 53 & 54. 1888, art. 23, sees. 45 & 46. 1868, ch. 471, secs.
40 & 41. 1908, ch. 240, sec. 5. 1914, ch. 789, sec. 5.

5. When such certificate has been issued and the bonus tax, if any
payable, paid to the Treasurer of Maryland, the incorporators, their
associates and successors shall, according to the purposes, conditions
and provisions in the Certificate contained, become and be a body cor-
porate by the name therein stated.

7.

The action of a cemetery company whose charter declared it was not
formed for profit and should have no capital stock, in issuing shares
equivalent to stock and for the conduct of its business so as to produce
profits, held not to be ultra vires in the light of section 53 of the Code of
1888. Gregory v. Chapman, 119 Md. 505.