368

LAWS OF MARYLAND.

88 D. The comptroller of the treasury may select any attorney

in whom he may have confidence, to bring such suit and conduct

the 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

Receipts.

corporation 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, f or, and shall stand

committed until such fine and the costs thereon are fully paid.

88 E. If after suit brought and judgment rendered as afore-

said, any such corporation shall still continue in arrear and shall

Forfeiture

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.

Effective.

SEC. 2. And be it further enacted, That this act shall take effect

from the date of its passage.

Approved April 3, 1890.

CHAPTER 245.

AN ACT to provide for State taxation on the revenues of foreign,

telegraph, cable, express or transportation and railroad corpora-

tions or companies accruing from business done in the State of

Maryland.

SECTION 1. Be it enacted by the General Assembly of Maryland,

That 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

Per cen-
tum tax.

States, or of any foreign country and doing business in this State,
and not taxed on its shares of capital stock in this State shall, in

addition to the taxes on its real property assessed in this State,

pay to the State treasurer annually, the sum of one per centum on

its total gross receipts or revenues accruing from or received on

account of business done in this State, and that such State tax

shall be due and payable on or before the first day of July in each

and every year.