CORPORATIONS. 261

the plaintiff or his attorney may file, in lieu of the defendant corpora-
tion's return receipt, a sworn statement to the effect that the postal service
reported to him such tender and refusal. Such statement shall be equiva-
lent for the purposes of said Section 107 to the return receipt therein
provided for, and the time within which the defendant must plead, answer
or otherwise reply shall be counted from the date of such refusal; pro-
vided, however, that in no such case shall judgment or decree by default
be entered against the defendant corporation until the plaintiff shall by
competent testimony have established such tender and refusal.

(2) If service of process is made upon any corporation of this State by
leaving a copy thereof in the office of the State Tax Commission pursuant
to the provisions of said Section 107, and such corporation cannot be
reached by registered mail either at its principal office or at its mailing
address as shown on its last report, if any, filed with the State Tax
Commission, and the plaintiff or his attorney has been unable, after dili-
gent inquiry, to locate the office of the corporation or any officer, director
or agent upon whom process may be served within this State, the State
Tax Commission shall, upon affidavit by the plaintiff or his attorney
as to the foregoing facts, mail a copy of the notice required by said
Section 107 to the corporation at its said last mailing address and also
mail a copy to the last known address of at least one officer or director,
and the time within which the defendant must plead, answer or otherwise
reply shall be counted from the date on which such notices were mailed.

(3) If service of process is made upon any foreign corporation by leav-
ing a copy thereof with the State Tax Commission pursuant to the provi-
sions of said Section 107, and such corporation cannot be reached by
registered mail at its principal office in this State or at the address of
its resident agent in this State according to the records of the State Tax
Commission or at its mailing address as shown on its last report filed with
the State Tax Commission or at its principal office in the State of incor-
poration, and the plaintiff has been unable, after diligent inquiry, to
locate any officer, director or agent on whom process may be served within
this State, the State Tax Commission shall, upon affidavit by the plaintiff
or his attorney as to the foregoing facts, mail a copy of the notice required
by said Section 107 to the corporation at its last mailing address according
to the records of the State Tax Commission and also mail a copy to the
last known address of at least one officer or director, and the time within
which the defendant must plead, answer or otherwise reply shall be counted
from the date on which such notices were mailed.

(4) Before sending any notices pursuant to the provisions of this
Section, the State Tax Commission shall be paid an additional fee of one
dollar by the plaintiff, which shall be taxed in the costs of the proceeding.
The State Tax Commission shall keep a record of all notices so mailed by
it which shall show the date of mailing and the name or names and post-
office address or addresses of the addressee or addressees, and for all fees