5"6 REVENUE AND TAXES. [ART. 81

the same shall be so in arrears, such failure and neglect shall be
deemed to amount to and shall constitute a forfeiture of the
charter of such corporation, and said charter shall be decreed to
be so forfeited and annulled ipso facto; and any and all corpo-
rate powers exercised by any such building or homestead asso-
ciation formed after January first, 1890, and prior to the twenty-
first day of March, 1894, are hereby given validity and full force.

1894, ch. 114.

88 J. The certificate of the comptroller, under the seal of his
office, shall be prima facie evidence of the amount of bonus due
as aforesaid, to entitle the State to judgment for said bonus and
costs of suit.

Ibid

88 K. No corporation incorporated prior to the 21st day of
March, 1894, shall in any manner be relieved or released from
the payment of any bonus due and owing by it or which shall
have become due and payable by it prior to such date, under the
provisions of chapter five hundred and thirty six of the acts of
the General Assembly of Maryland of the year eighteen hundred
and ninety, excepting, nevertheless, such classes of corporations
as will be exempt from the operation of the five preceding sec-
tions, which said classes of corporations heretofore formed shall
be exempt from the operation of said five sections in like manner
as such classes of corporations hereafter to be formed.

1892, ch. 667.

93. Each member of the appeal tax court shall receive two
hundred dollars annually for the services required in the four
preceding sections of this article, and the register of the city of
Baltimore the sum of three hundred dollars for the services
therein required of him; the said sums to be paid by the treas-
urer on the warrant of the comptroller.

Collateral Inheritance Tax.

1894, ch. 493.

115 A. Whenever an interest in any estate, real, personal or
mixed, less than an absolute interest, shall be devised or be-
queathed to or for the use and benefit of any person or object,