3090 ARTICLE 81

publication of said proclamation, the charters 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shall be ipso facto repealed, annulled and forfeited and the powers granted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 neces-
sity of proceedings of any kind either at law or in equity.

(b) The Secretary of State is directed to send copies of each of the said
proclamations of the Governor to the Comptroller, to the Treasurer and to
the State Tax Commission. The Comptroller, Treasurer and State Tax
Commission shall note upon their respective records the facts of the repeal,
annulment and forfeiture of the charters of all corporations whose charters
have been repealed, annulled or forfeited as aforesaid, and the revival of
those which have been revived as provided by Section 153 of this Article.
It shall be the duty of the Comptroller, at the time he certifies said cor-
porations 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a notice that its charter will be repealed, annulled and forfeited, under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 mail-
ing of such 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, annulment and forfeiture of its charter, in accordance
with this Section.

(e) Whenever it is established to the satisfaction of the Governor that
any corporation named in said proclamation has not neglected or refused
to pay said tax within nine months from the first day of January next
after the expiration of the calendar year during which said taxes became
due and payable, or has been mistakenly reported to the Governor by the
Comptroller as refusing or neglecting to pay such taxes as aforesaid, the
Governor is authorized to correct such mistake and to make the same known
by filing his proclamation to that effect in the office of the Secretary of
State who shall send a copy thereof to the Comptroller, to the Treasurer and
to the State Tax Commission. The effect of such proclamation shall be to
restore to said corporation its charter with the same force and effect to all
intents and purposes as if said charter had at all times remained in full
force and effect.

(d) Nothing in this Section shall be held or construed to repeal, super-
sede or in any manner affect any remedy or provision of law for the col-
lection of any and all taxes, and the interest and penalties due thereon.
Cited but not construed in Distilleries, Inc. v. Sherwood Co., 173 Md. 175.
Charter of Stewart Distilling Co. forfeited under this section (sec. 103 of 1924 Ed.),
and a new corporation later formed with the same name, while still later the first
corporation was revived under sec. 153, with new name of American-Stewart Distillery,
Inc., held that as the Stewart Distilling Co. had secured its name in legal manner, it
could not be enjoined from its legitimate use. American-Stewart Distillery, Inc., v.
Stewart Distilling Co., 168 Md. 212.

1931, ch. 381, sec. 144 1/2. 1933, ch. 322.

153. The charter of any corporation of this State, heretofore or here-
after forfeited for the non-payment of taxes may, at any time, be revived
in the manner following:

(a) The last acting president or vice-president and secretary or treasurer
of such corporation shall sign and verify under oath articles of revival in
which shall be stated:

(1) The name of the corporation at the time of the forfeiture of its
charter.