PRIVATE ACTS. 1221

upon by the by-laws, and in case of vacancy in the board, of
directors, caused by the death, resignation or otherwise, the
said board of directors shall have power to fill said vacancy
until the next annual election.

SEC. 6. And be it further enacted, That the directors shall
have power to declare such dividends and profits of said
corporation as they may deem proper, provided that no divi-
dend shall be declared when the capital stock would be im-
paired thereby.

SEC. 7. And be it further enacted, That this Act shall take
effect from the date of its passage.

Approved March 25, 1908.

CHAPTER 108.

AN ACT to appropriate a sum of money to pay Alonzo L. Miles
for legal services in prosecuting the suit of the State of
Maryland versus Central Trust Company of Baltimore City,
involving the right of the State Tax Commissioner to collect
a State tax upon the gross receipts of certain corporations
within the State of Maryland, under the provisions of chap-
ter 120 of the Acts of the General Assembly of 1896.

Whereas the Comptroller of the Treasury, by virtue of power
and authority conferred upon him by sections 37, 38 and 39
of article 19 of the Code of Public General Laws of Maryland of
1904, as amended by chapter 381 of the Acts of 1906, and by sec-
tion 169 of article 81 of said Code, placed with Alonzo L. Miles
for collection a claim against the Central Trust Company of
Baltimore, Maryland, for the tax upon its gross recipts for the
years 1903, 1904 and 1905, amounting to f 2,828.25; and

Whereas the said Central Trust Company refused to pay
said claims, contending that the State had no right to demand
the payment of a tax upon its gross receipts from all sources,
but only upon its receipts from what is termed "trust busi-
ness," whereupon the State Comptroller authorized the said
Alonzo L. Miles to bring suit on said claim in the name of the
State of Maryland, and the said Alonzo L. Miles, in obedience
to said request, did institute such suit in the Court of Common
Pleas of Baltimore city to recover said taxes; and,

Whereas other corporations made liable by law for the pay-
ment of such gross receipt taxes denied the right of the State
to collect the tax upon its receipts from all sources upon the
same ground set up by the Central Trust Company, and joined