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ART. LXXXI] CORPORATIONS. 633
tion, shall be omitted from subsequent publications thereof. Immedi-
ately upon the expiration of thirty days from the date of the first pub-
lication of said proclamation, the charters or certificates of incorpora-
tion of all such corporations which have not then paid all taxes, interest
and penalties due as aforesaid, shall be ipso facto repealed, annulled
and forfeited, and the powers granted to such corporations shall be
inoperative, null and void, without the necessity of proceedings of any
kind either at law or in equity. Any person or persons who shall there-
after exercise or attempt to exercise any powers under the charter or
certificate of incorporation of any such corporation, shall be deemed
guilty of a misdemeanor, and shall be subject to a fine not exceeding
$1,000, or to imprisonment not exceeding one year, or to both fine and
imprisonment, in the discretion of the Court.
The Secretary of State is directed to send copies of each of the said
proclamations of the Governor to the Comptroller of the Treasury, to
the Treasurer of the State and to the State Tax Commission. The
Comptroller and the Treasurer shall note upon their respective records
the fact of the repeal, annulment and forfeiture of the charters or cer-
tificates of incorporation of all corporations whose charters or certifi-
cates of incorporation have been repealed, annulled and forfeited as
aforesaid; and the Comptroller shall notify the State Tax Commission
of the same, to the end that the State Tax Commission may note the
same upon its records. It shall be the duty of the Comptroller, at the
time he certifies said corporations to the Governor as aforesaid, also to
mail to each corporation so certified, at its address or office as the same
appears upon his books, a notice that its charter will be repealed,
annulled and forfeited, under the provisions of this section, unless all
taxes, interest and penalties so due by it are paid as aforesaid, it being
the intention hereof that the mailing of said notice shall be sufficient,
and that the failure for any reason of any such corporation to receive
the notice so mailed to it, shall in no wise affect the repeal, annullment
and forfeiture of its charter, in accordance with this section.
Nothing in this section shall be held or construed to repeal, supersede
or in any manner affect any remedy or provisions of law for the collec-
tion of any and all such taxes, and the interest and penalties due
thereon.
Bonus Tax on Capital Stock.
100.
If the question were required to be decided, the court would not be dis-
posed to hold a deed from a corporation void on the ground that its bonus
tax was not paid where the evidence to that effect is far from satisfactory,
especially in view of the fact that the deed was subsequently ratified and
confirmed by the company. Beetem v. Garrison. 129 Md. 671
1016, ch. 648.
106A. Payment by any corporation of the bonus tax to the Secre-
tary of State, heretofore or hereafter made while Article 28, sections
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