EMERSON C. HARRINGTON, GOVERNOR. 1231

in the City of Baltimore, as the case may be, where its principal
office ia located, or where it regularly transacts business or exer-
cises its franchises, or in any local action, where the subject
matter thereof lies; and process against such corporation may
be served as hereinabove provided, and may be directed to the
sheriff of any County or of the City of Baltimore, returnable
to the Clerk of the Court out of which same issued. And when-
ever any corporation of this State has become surety on any
bond required by law to be filed in any Court thereof or with
any register of wills, public board or official—suit against such
corporation on such bond may be brought in the city or county
where the same is filed. Nothing herein shall prevent or affect
the issuance of such attachments against corporations of this
State as are now or may hereafter be allowed by law.

88-A. Every corporation of this State, having capital stock
except railroad corporations authorized to construct, maintain
or operate railroads in this State and building or homestead
associations, shall, at the time of incorporation, pay for the use
of the State a bonus tax at the rate of twenty cents for every
thousand dollars of the amount of its authorized capital stock,
and at the time of amending its charter to effect an increase of
its authorized capital stock, a like bonus tax upon the author-
ized amount of any such increase thereof, but in no case shall
such payment be less than twenty dollars, provided, however,
that in (the case of the consolidation of existing corporations to
form a new corporation, such new corporation shall be required
to pay the bonus tax herein prescribed, for only the amount
of its authorized capital stock in excess of the aggregate amount
of the authorized capital stock of the consolidating corporations;
and the amount of such bonus tax shall be deposited with the
State Tax Commission when the certificate of incorporation, or
the articles of amendment increasing the authorized capital stock,
are filed, which shall account quarterly therefor to the Comp-
troller and pay the same forthwith to the State Treasurer for
the use of the State.

SEC. 15. And be it further enacted, That five new and ad-
ditional sections be and the same are hereby added to Article
23 of the Annotated Code of Maryland to be known as Sections
88-G, 88-H, 99-A, 99-B and 100-A, said Sections 88-G and 88-H
to follow Section 88-F thereof, said Sections 99-A and 99-B to
follow Section 99 thereof and said Section 100-A to follow
Section 100 thereof, and to read, respectively, as follows: