1218 LAWS OF MARYLAND. [CH. 596

shall receive the same for record and endorse thereon the date
and time of such receipt and promptly record the same as in
the case of a certificate of incorporation. After such recording
the State Tax Commission shall transmit the original articles
of amendment to the Secretary of State, by whom the same
shall be again recorded, and shall transmit a copy thereof duly
certified by it to the Clerk of the Circuit or Superior Court
(according to the location of the principal office of the cor-
poration prior to such amendment) by whom the same shall be
again recorded. At the time of receiving such articles of
amendment for record, the State Tax Commission shall collect
recording fees of ten dollars (to be divided, accounted for and
paid Over by the Commission as in the case of a certificate of
incorporation).

(2) When such articles of amendment have been delivered
to the State Tax Commission with the recording fees, for which
provision is hereinbefore made, and the bonus tax, if any pay-
able, the amendment or amendments made thereby shall take
effect, and not before. A duly certified copy of such articles
of amendment from the records of the Secretary of State, the
State Tax Commission or the Circuit or Superior Court shall
be evidence of the amendment or amendments made thereby.
The recording by the State Tax Com mission of the articles of
amendment shall be conclusive evidence of the payment of the
recording fees and the bonus tax, if any, required by law to be
paid to it, except in a direct proceeding by the State.

26. If an increase of the authorized capital stock of any cor-
poration shall have been duly authorized, as in Section 24 pro-
vided, the articles of amendment shall also set forth: (a) the
amount of outstanding stock theretofore authorized; (b) the
amount of additional stock authorized; (c) the classes, if any,
into which the additional stock is to be divided, with the prefer-
ences, voting powers, restrictions and qualifications of the newly
authorized shares; and (d) the number and par value of the
shares of newly authorized stock and, if more than one class,
the number and par value of the shares of each class.

27. If a reduction of the authorized but unissued capital
stock of any corporation shall have been duly authorized as
in Section 24 provided, the articles of amendment shall also
set forth: (a) the amount of capital stock theretofore author-
ized and the number and par value of the shares and, if more
than one class, the amounts of each class and the number and
par value of the shares of each class; (b) the amount of capital