400 CORPORATIONS—PROCESS—TAXATION. [ART. 23.

under oath, who are indebted to said corporation, and the amount
and consideration of such indebtedness; and for the purpose off
such discovery, all or any of the officers of said corporation may
be made defendants, and any of the parties in said causes shall be
entitled to an appeal, as allowed in cases in equity; and the said
bill may be filed in the circuit court for any county in which any
of the directors of such corporation reside, or in the county in
which said corporation last had its principal office or place of bus-
iness, or in the circuit court of Baltimore city, if any of said direc-
tors there reside, or if said corporation last had in said city its.
principal office or place of business.

1868, ch. 471, sec. 215.

301. It shall be sufficient in any suit, pleading or process,
either at law or in equity, or before any justice of the peace, by
or against any joint stock company or association, to describe the
said joint stock company or association by the name or title by
which it is commonly known, or by or under which its business is
transacted.

Powhatan St. Boat Co. v. Potomac St. Boat Co., 36 Md. 238.

Taxation.

1876, ch. 322.

302. Nothing in this article contained shall be so construed as
to bring within any supposed exemption from taxation, State,
county or municipal, in the charter of any company desiring to
take advantage of any of the provisions in this article contained,
any property, real, personal or mixed, owned under or by virtue
of any of the provisions of this article, or any stock preferred or
otherwise, or any bonds or other evidence of debt issued under or
by virtue of any of the provisions of this article.

General Applicability of this Article to all Corporations.

1868, ch. 471, sec. 216.

303. All corporations heretofore formed under the general
laws of this State, relating to corporations, or under any special
law, are hereby declared to be entitled to the benefit of and to be
subject to all the regulations in this article contained, for the