2650 ARTICLE 81.

poration 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 plaintiff's costs in said suit, and execution shall be issued on such judg-
ment if the same be not paid into the treasury within thirty days after
the rendition thereof.

See notes to secs. 172 and 178; cf. sec. 190.

An. Code, sec. 175. 1904, sec. 171. 1890, ch. 559, sec. 8.

180. 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. 172; cf. sec. 191.

An. Code, sec. 176. 1904, sec. 172. 1890, ch. 245, secs. 2-8.

181. The provisions of sections 172 to 180, both inclusive, shall apply
in like manner to every telegraph or cable, express or transportation, 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.

An. Code, sec. 177. 1904, sec. 173. 1890, ch. 608, sec. 1. 1918, ch. 469, sec. 177.

182. Every telephone company, electric light or electric construction
company, parlor, palace or sleeping car company, oil or pipe line 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 Commission a cer-
tified 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, of 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 suit of the State, of any
country,1 or incorporated city or town of this State, or of any citizen or
citizens of this State, or of any corporation organized under the laws of
this State, which certificate shall state fully the names of the agents to
reside in this State and shall be certified by such foreign corporation,

1" County " evidently intended.