LLOYD LOWNDES, ESQUIRE, GOVERNOR.

in the last will and testament of Mary Long, late of Balti-
more City, deceased, to the Central Presbyterian Church,
(Eutaw Place,) and to the Home Mission of the Presbyterian
Church of Baltimore.

169

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That the sanction of the General Assembly of Maryland
be and the same is hereby given and declared to the devise and
bequest contained in the last will and testament of Mary Long,
late of Baltimore city, deceased, to the Central Presbyterian
Church, (Eutaw Place,) the body corporate entitled to receive
and hold the same, being the Central Presbyterian Church of
the city of Baltimore, and to the Home Mission of the Presbyte-
rian Church of Baltimore, the body corporate en titled to receive
and hold the same, being the trustees .of the Presbytery of
Baltimore.

Sanction of
the General
Assembly.

SEC. 2. And be it enacted, That this Act shall take efiect
from the date of its passage.
Approved March 22, 1898.

CHAPTER 86.
AN ACT to refund to the Baltimore Sugar Refining Com-
pany the bonus tax paid by it to the State of Maryland on
the increase of its capital stock in 1893 and 1896.
WHEREAS, Under the provisions of an Act of the General

Effective.

Assembly of Maryland, chapter 536 of the Acts of 1890, and
a subsequent Act of the General Assembly of Maryland, chap-
ter 114 of the Acts of 1894, it was claimed by the State of
Maryland that corporations created prior to the first day of
January, 1890, were liable to the State of Maryland for the
bonus tax in said Acts mentioned on any increase of the cap-
ital stock of such corporations, and under the said claim of the
State of Maryland, the Baltimore Sugar Refining Company
paid to the State Treasurer the sum of five hundred dollars in
1893, and the sum of eight hundred and twelve dollars and
fifty cents in 1896, as a bonus tax on the increase of its capital
stock made in said years ; and
WHEREAS, The Court of Appeals of the State of Maryland

Preamble.

has decided that the said Acts are void, in so far as they im-
pose the bonus tax on the increase of the capital stock of cor-
porations created prior to the first day of January, 1890;
and

Preamble.