262 ARTICLE 23.

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.

1935, ch. 551, sec. 109.

109. Any notice required by law to be served upon any corporation
of this State or any foreign corporation qualified to do business herein
or having a resident agent appointed pursuant to Section 33 1/2 of this
Article by personal service upon its resident agent or any other agent or
officer of such corporation may be served upon such corporation in the
manner provided in Section 107, or, when applicable, in the manner
provided in Section 108, of this Article, for the service of process, under
the same circumstances in which process is permitted by said sections to
be served thereunder, and such service shall be equivalent to personal
service upon a resident agent or other agent or officer of such corporation. ¹

Taxation.

106-114. ² Repealed by ch. 226 of Acts of 1929 (p. Y08).
108.

Under this section and art. 81, secs. 256, 258 and 259 (as they stood prior to
act 1929, ch. 226), where taxpayer is notified by S. T. C. of proposed assessment
and fails to protest same, or to take appeal, he may not attack validity of as-
sessment in suit by city for taxes. Whether personal property is used entirely
or chiefly in connection with manufacturing under act 1918, ch. 82, is question of
fact. Appeal from S. T. C. on questions of law only. Carroll County v. Shriver
Co., 146 Md. 412, distinguished. Schluderberg, etc., Co. v. Baltimore, 151 Md.
608.

State entitled to allowance of claim against bankrupt corporation for fran-
chise tax, though tax did not accrue until after receivership (Prior to act of
1929, ch. 226). In re Malko Milling and Lighting Co., 32 Fed. (2nd), 825.

Foreign Corporations.

117.

This section referred to in dissenting opinion as to recovery of dividends paid
by corporation when insolvent. Bartlett v. Smith, 162 Md. 488.

Cited but not construed in Ex parte General News Bureau, 162 Md. 646.

118.

A steamship company merely having "tramp" steamers, entering Baltimore,
held not to be "regularly" doing business or exercising franchises; termination
of local agency. This section does not apply to suit by non-resident of Maryland.
Carter v. Reardon-Smith Line, 148 Md. 556.

¹ Sec. 6 of ch. 551, acts of 1935, reads as follows: Nothing in this act shall be
taken or construed as affecting the existence of any corporation existing on June 1,
1985, or as impairing the validity of any corporate act done or performed in con-
formity with the pre-existing law; and nothing in this Act shall release any corpo-
ration from the payment of any tax or the performance of any obligation to the
state or to any county or city therein due or existing on June 1, 1935, or affect or
change the remedy for the collection or enforcement of the same; and nothing in
this act shall release, affect or impair the rights of any creditor of any corporation,
or the obligations or liability of any corporation or of any stockholder, director or
officer of any corporation, existing on June 1, 1935, or affect or change the remedy
for the collection or enforcement of the same.

² As these sections stood in vol. 1 of 1924 Code.