3092 ARTICLE 81

fecting the collection of any part of such taxes, would have been payable
by the corporation if i,ts charter had not been forfeited, have been paid,
shall receive the same for record and indorse thereon the date and time of
such receipt and promptly record the same, together with the indorsements
thereon, as in the case of a certificate of incorporation. The recording by
the State Tax Commission of the articles of revival shall be conclusive
evidence of the payment of the fees and taxes required to be paid and of
the revival of the charter of the corporation, except in a direct proceeding
by the State, county or city entitled to such taxes. After the recording
by it of such articles of revival the State Tax Commission shall transmit
the copy thereof, duly certified by it, to the Clerk of the Circuit Court or
Superior Court (according to the location of the principal office of the
corporation), by whom the same shall be again recorded. One-quarter
of the recording fees collected shall be paid by the State Tax Commission
for recording such articles of revival to the Clerk of the Circuit or Superior
Court, to whom the same are transmitted, and for the balance and for the
revival fee it shall account quarterly to the Comptroller and pay the same
forthwith to the State Treasurer for the use of the State. A duly certified
copy of the articles of revival from the records of the State Tax Commis-
sion or the Clerk of the Circuit or Superior Court shall be evidence of the
revival of the charter of the corporation and of its right to exercise the
powers contained in its charter.

(d) The State Tax Commission shall promptly notify the Comptroller
and the Treasurer of the receipt for record of all articles of revival.

(e) Such revival of the charter of the corporation shall validate all con-
tracts, acts, matters and things made, done and performed within the scope
of its charter by such corporation, its officers and agents during the time
when such charter was void, with the same force and effect and to all
intents and purposes as if said charter had at all times remained in full
force and effect; and all real and personal property, rights and credits of
said corporation at the time its charter became void, and which were not
disposed of prior to the time of such revival shall be vested in such cor-
poration, after such revival, as fully and amply as they were held by said
corporation at and before the time its charter became void, and said cor-
poration after such revival shall be as exclusively liable for all contracts,
acts, matters and things made, done or performed in its name and on its
behalf by its officers and agents prior to such reinstatement, as if its charter
had at all times remained in full force and effect.
See notes to see. 152.

Suits for Collection of Taxes.

1929, ch. 226, sec. 145.

154. Any tax may be collected from the person liable under this Article
to pay the same by action of assumpsit instituted at any time after said
tax shall become due and payable, and within the period of limitations
prescribed by this Article, and such suit may be maintained notwithstand-
ing the existence of other remedies by way of sale of real estate, or other-
wise.

This section cited in construing Ch. 582, 1935, relating to tax sales in Anne Arundel
Co. Free v. Greene, 175 Md. 36.

Cited in Fid. & Guar. Fire Corp. v. Tax Com., 172 Md. 665.

Cited in Aged People's Home v. Hospital, 170 Md. 130.

See footnote to sec. 1.