ART. 81] BONUS ON CAPITAL STOCK. 1829

same to judgment and execution; but such attorney shall have
no power to receive or receipt for the money so due the State,
and no acquittance shall be good to discharge any such corpo-
ration from such taxes but the receipt of the State treasurer for
such amount so due as aforesaid, or the proper officer to whom
execution may be issued on such judgment as aforesaid; if any
such attorney or person other than the State treasurer or the
proper officer to whom execution may issue on such judgment
shall presume in any such case to receive and 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 thereon are fully
paid.

1890, ch. 244, sec. 88 E.

97. 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 be 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.

1890, ch. 536, sec. 88 A. 1894, ch. 114, sec. 88 F.

98. 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
benevolent and charitable purposes, railroad companies and
building or homestead associations incorporated under article
twenty-three of the Code of Public General Laws, title " Cor-
porations," sub-title " Provisions for the Formation of Corpora-
tions," section 20 (class 5), 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 author-
ized to have, and a like bonus upon the amount of any subse-
quent increase of capital stock the company is authorized to
have; said bonus upon the original capital stock shall be due
and payable upon the incorporation of said company, and upon
the increase upon the recording of the certificate of such
increase or the passage of any special act authorizing such
increase; and no company as aforesaid which shall be incor-