ART. 81] TAX ON GROSS RECEIPTS. 1861

hearing and shall proceed, and judgment shall be rendered as
if such corporation or company had appeared by attorney;
and if such corporation or company shall appear by attorney
or agent and either party shall desire or require a trial by
jury, it shall be the duty of the court to cause issues to be
framed and a jury to be empanelled for the trial thereof; and
if the verdict of the jury shall be for the State, judgment shall
be entered without stay for the amount of the taxes so due as
aforesaid, and the five per cent, additional as damages with
interest and costs, and a fee of fifty dollars shall be allowed
the attorney for the State to be taxed in the plaintiff's costs in
said suit, and execution shall be issued on such judgment if
the same be not paid into the treasury within thirty days after
the rendition thereof.

1890, ch. 559, sec. 8.

171. The certificate of the comptroller under the seal of his
office of the amount of tax so due as aforesaid, and of the
said penalty or damages shall be prima facie evidence to entitle
the State to judgment for said amount of State taxes and said
penalty or damages in any case in which suit may be brought
for the recovery of such State taxes as aforesaid.

1890, ch. 245, secs. 2-8.

172. The provisions of sections 164 to 171, both inclusive,
shall apply in like manner to every telegraph or cable, express
or transportation, and every railroad corporation or company
organized under the laws of the United States, or of any other
State or territory of the United States or of any foreign
country and doing business in this State.

1890, ch. 608, sec. 1.

173. Every telephone company, electric light or electric
construction company, parlor, palace or sleeping car company,
oil or pipe line company, guano, phosphate or fertilizer com-
pany, incorporated by or under the laws of the United States,
or of any other State or territory of the United States, or of
any foreign country, and wishing to do business in the State
of Maryland before proceeding to transact any business in
this State, either through an individual agent or agents, or
through the agency of any corporation organized under the
laws of this State, or to open any office for the transaction of
any business in this State, shall first file in the office of the