260 ARTICLE 23.

presumed to have designated the State Tax Commission as its true and
lawful attorney authorized to accept on its behalf service of such process,
and service thereof upon the corporation may then be effected in the man-
ner following:

Service upon any such corporation shall be made by leaving a copy of
the process with a fee of two dollars in the office of the State Tax Com-
mission with any member of the Commission or with its Secretary and such
service shall be sufficient service upon the said corporation and of full
force and effect in any court and before any justice of the peace of this
State; provided, however, that notice of such service and a copy of the
declaration, bill of complaint, or other action shall forthwith be sent by
registered mail by the plaintiff or his attorney to the defendant corpora-
tion, and the defendant corporation's return receipt and the plaintiff's or
his attorney's affidavit of compliance herewith shall be filed with the clerk
of the court in which, or with the justice of the peace before whom, the
said proceeding is pending. The time within which the defendant must
plead, answer or otherwise reply shall be counted from the date of de-
livery noted upon said return receipt.

(2) The fee of two dollars paid by the plaintiff to the State Tax Com-
mission at the time of service of process in accordance with the provi-
sions of this section shall be taxed in the costs of the proceeding. The
State Tax Commission shall keep a record of all such processes which
shall show the day and hour of service, and for all fees so paid to it, it
shall account quarterly to the Comptroller and pay the same forthwith
to the State Treasurer for the use of the State.

(3) The following form of notice to a defendant corporation shall be
sufficient for the purposes of this section:

To....................................... Defendant.

You are hereby notified that suit has been filed against you by
....................... Plaintiff, in the.................

Court,..................... State of Maryland (or before a

Justice of the Peace in the.............. election district of

.............. County, Maryland, or before the Justice of the

Peace at large for said County or in the People's Court of Balti-
more City) for the wrongs set forth in the copy of the declaration,
bill of complaint or other action attached hereto; and that
service of process upon you has been made by leaving a copy
of such process in the office of the State Tax Commission of
Maryland; and that you must plead, answer or otherwise. reply
to said declaration, bill of complaint or other action within the
time provided by law, or else judgment or decree by default
may be entered against you.

1935, ch. 551, sec. 108.

108. (1) If the communication by registered mail provided for in
Section 107 of this Article shall be tendered by the United States postal
service to the defendant corporation, and it shall refuse to accept the same,