1222 LAWS OF MARYLAND

in the defense of said suit, it being understood that the same
was made a test case, involving the right of the State to collect
the gross receipt tax from all corporations of a similar char-
acter; and

Whereas the said Alonzo L. Miles prosecuted said suit
through the Court of Common Pleas of Baltimore city and the
Court of Appeals of Maryland, with the result that the Court
of Appeals sustained the contention of the State that such
corporations are liable for the payment of a tax upon their
gross receipts from all sources; and

Whereas the effect of said decision was to save to the State,
in addition to the sum immediately due on account of taxes
in arrear, an annual revenue of more than $30,000, as appears
by the report of the State Tax Commissioner to this General
Assembly; and

Whereas the Comptroller has no appropriation of funds out
of which he is authorized to pay for such services.

SECTION 1. Be it enacted ly the General Assembly of Mary-
land, That the Comptroller of the Treasury be and he is hereby
authorized to draw his warrant upon the Treasurer for the
sum of five thousand dollars ($5,000) in favor of the said
Alonzo L. Miles for his legal services in prosecuting the suit
of the State of Maryland versus Central Trust Company of
Baltimore City, a test case, involving the right of the State
to, collect a tax upon the gross receipts of certain corpora-
tions.

SEC. 2. And be it enacted, That this Act shall take effect
from the date of its passage.

This bill became a law on March 25, 1908.

CHAPTER 116.

AN ACT to authorize the State Board of Education to pay
to Alexander Chaplain, of Talbot county, a pension as pro-
vided for in section 53A of chapter 584 of the Acts of 1904,
for teachers who served twenty-five years.

SECTION 1. Be it enacted ly the General Assembly of Mary-
land, That the State Board of Education be and it is hereby
authorized and empowered to place the name of Alexander
Chaplain, of Talbot county, upon the teachers' retired list
provided for in section 53A of chapterr 584 of the Acts of 1904,
and to certify regularly to the Comptroller of the Treasury of
this State the name of the said Alexander Chaplain, together