198 CORPORATIONS. [ART. 23

82.

To the third note to section 82, under the sub-title "Bill of Complaint,"
etc., on page 572 of volume 1 of the Annotated Code, add the case of Cono-
cocheague Club v. State, 116 Md. 323.

83.

See notes to section 82.

Process.
87.

As to process against fraternal orders, see article 23, section 244A.
As to process against corporations in criminal cases, see article 27, sec-
tions 728 and 729.

Taxation.

1014, ch. 324.

88A. Every corporation of this State having a capital stock, except
railroads and building or homestead associations, shall, at the time of
incorporation, pay for the use of the State a bonus tax at the rate of
twenty cents for every thousand dollars of the amount of its authorized
capital stock, and at the time of amending its articles of incorporation
to effect an increase of its authorized capital stock, a like bonus tax upon
the authorized amount of any such increase thereof, but in no case shall
such payment be less than twenty dollars, provided, however, that in the
case of the consolidation of existing corporations to form a new corpora-
tion such new corporation shall be required to pay the bonus tax herein
prescribed, for only the amount; of its capital stock in excess of the
aggregate amount of capital stock of the constituent corporations; and
the amount of such bonus tax shall be deposited with the State Tax Com-
missioner, in cash or in such other form as shall be acceptable to him,
when the certificate of incorporation, or the articles of amendment
increasing the capital stock, are filed, who shall account quarterly there-
for to the Comptroller and pay the same forthwith to the State Treas-
urer for the use of the State.

As to the bonus tax, see article 81, section 100.

1914, ch. 324.

88B. All corporations having a capital stock, shall, for the purpose
of sections 88A-88F, be ordinary business corporations, and are hereby
so defined, except railroad companies whose roads are worked by steam,
electric or other power, street and passenger railways, steamship and
steamboat companies, and all other common carriers, telegraph, cable,
telephone, express, transportation, parlor car, sleeping oar, and oil pipe
companies, turnpike companies, bridge companies and sewerage disposal
companies, safe deposit and trust companies, guarantee and fidelity com-
panies, insurance companies of all kinds, electric light, electric construc-
tion, heating, refrigerating, water and gas companies, building or home-
stead associations, state, national and savings banks, or savings or
moneyed institutions. Every ordinary business corporation created or
to be created under the laws of this State shall from and after the expira-