534 REVENUE AND TAXES. [ART. 81

give receipt for such amount so due the State, such attorney or
other person shall be guilty of a misdemeanor, and shall upon
conviction, be fined double the amount so received and receipted
for, and shall stand committed until such fine and the costs there-
on are fully paid.

1890, ch. 244.

88 E. If after suit brought and judgment rendered as afore-
said, any such corporation shall still continue in arrear and shall
fail or neglect to pay its State taxes so due as aforesaid, for the
space of two years after the same shall bo in arrears, such failure
and neglect shall be deemed to amount to and shall constitute a
forfeiture of the charter of such corporation and such charter
shall be decreed to be so forfeited and annulled ipso facto.

Bonus on Capital Stock.

1894, ch. 114.

88 F. Every corporation incorporated after the twenty-first day
of March, 1894, under any general or special law of this State,
except cemetery companies, companies created for purely benevo-
lent and charitable purposes, railroad companies and building or
homestead associations incorporated under article twenty-three of
the code of public general laws, title "Corporations, " sub-title
"Provisions for the Formation of Corporations, " section eighteen,
(class five) shall pay to the State treasurer for the use of the State
a bonus of one eighth of one per centum upon the amount of
capital stock which said company is authorized to have, and a
like bonus upon the amount of any subsequent increase of capital
stock the company is authorized to have; said bonus upon the
original capital stock shall be due and payable upon the incorpo-
ration of said company, and upon the increase upon the record-
ing of the certificate of such increase or the passage of any
special act authorizing such increase; and no company as afore-
said which shall be incorporated after the 21st day of March,
1894 shall have or exercise any corporate powers until said bonus
has been paid to the State treasurer. Whenever any company of
the character aforesaid, incorporated prior to said date, shall be
authorized to increase its capital stock, it shall pay a tax of one-
eighth of one per centum to the State treasurer for the use of
the State upon the amount of increase said company is author-