ALBERT C. RITCHIE, GOVERNOR. 681

shall be allowed a commission of twenty-five per cent, upon
the amount received of the tax on official commissions and
executors' commissions, respectively, so paid over.

132. If any of the said Clerks or registers shall fail to
account and pay over as required in the preceding section,
the Comptroller shall, in thirty days thereafter, give notice
thereof to the Attorney General, whose duty it shall be to
put the bond of such clerk or register in suit for the use of
the State, in which suit a recovery shall be had for the amount
appearing to be due, with interest at the rate of ten per cent,
per annum, from the date or dates when the same was payable
as aforesaid, which recovery shall be evidence of misbehavior,
and upon conviction thereof the said clerk or register shall be
removed from office, which shall thereupon be filled as pre-
scribed by the constitution; and such failure on the part of
any clerk or register shall amount to a forfeiture of the com-
mission to which he would otherwise be entitled.

Bonus Tax.

133. Every domestic corporation having capital stock, ex-
cept (1) railroad corporations authorized to construct, main-
tain or operate railroads in this State; (2) building or home-
stead associations, and (3) co-operative associations organ-
ized under Article 23 of the Code of Public General Laws
(1924), Section 420, shall, at or before the time of incorpora-
tion, pay for the use of the State a bonus tax for its author-
ized capital stock at the following rates, to wit:

Twenty cents for every thousand dollars of the amount of
its authorized capital stock, where such authorized capital
stock amounts to one million dollars or less, but in no case
less than twenty dollars.

An additional bonus tax of one hundred and fifty dollars
for every million dollars or fractional part thereof on the
amount of authorized capital stock in excess of one million
dollars and not in excess of five million dollars.

An additional bonus tax of twenty dollars for every million
dollars or fractional part thereof on the amount of authorized
capital stock in excess of five million dollars.

For purposes of this section stock without par value shall
be treated as if it were of the par value of one hundred dollars
per share.