708 CORPORATIONS. [ART. 23

stock thereof or on any other account; and if the court shall
find such person or persons to be indebted to said corpora-
tion, a decree shall pass directing such person so found to be
indebted to bring the money into court, to be distributed rata-
bly among the creditors of such corporation, in the same
manner that distribution is made on a creditor's bill; and any
of the defendants to said bill may pray a trial at law of any
issue of fact in said case, which issue shall be sent to a court
of law for trial; and the plaintiff may require, by said bill or
by another bill, the officers of such corporation to discover,
under oath, who are indebted to said corporation, and the
amount and consideration of such indebtedness; and for the
purpose of 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 corpora-
tion reside, or in the county in which said corporation last had
its principal office or place of business, or in the circuit court
or circuit court No. 2 of Baltimore city, if any of said directors
reside in that city, or if said corporation last had in said city
its principal office or place of business.

1888, art. 23, sec. 301. 1868, ch. 471, sec. 215

415. 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 busi-
ness is transacted.

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

Taxation.

Ibid. sec. 302. 1876, ch. 322.

416. 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 con-
tained, 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.