970 LAWS OF MARYLAND. [CH. 469

as fully as if such association, partnership or individual was a
corporation.

Section 177. Every telephone company, electric light
or electric construction company, parlor, palace or sleep-
ing car company, oil or pipe line company incorpor-
ated by or under the laws of the United States or of
any other State or Territory of the United States or of
any foreign country, and wishing to do business in the State
of Maryland, before proceeding to transact any business in
this State, either through an individual agent or agents, or
through the agency of any corporation organized under the
laws of this State, or to open any office for the transaction of
any business in this State, shall first file in the office of the
State Tax Commission a certified copy of the charter, cer-
tificate or act of incorporation, under which it claims the
power to transact business as a corporation, and shall also file
in the office of the Secretary of State a certificate of the
appointment by such company or corporation, of at least two
agents to reside in this State, upon whom legal process issued
out of any Court of this State may at any time be served in
any action, at the suit of the State, of any country, or incor-
porated city or town of this State, or of any citizen or citizens
of this State, or of any corporation organized under the laws
of this State, which certificate shall state fully the names of
the agents to reside in this State and shall be certified by such
foreign corporation, under the seal of such foreign corpora-
tion, and the signature of its president or other proper officer,
and shall, when received by the Secretary of State, be recorded
by him in a book to be kept for that purpose, from which
record the said Secretary of State shall be able to certify the
appointment of such agents at any time; at the time of receiv-
ing such certificate the Secretary of State shall give to such
company a receipt for such certificate, which receipt shall
enable such foreign corporation to commence business in this
State.

SEC. 2. And be it further enacted, That foreign guano,
phosphate and fertilizer companies, which by the terms of this
Act are relieved from the payment of a gross receipts tax, are
hereby declared to be subject to and required to pay the fran-
chise tax imposed upon foreign corporations by. the provisions
of Section 95 of Article 23 of the Code of Public General
Laws of Maryland (Bagby's Annotated Code of Public Civil
Laws, published in 1911), to the same extent and in the same