1142 LAWS OF MARYLAND. [CH. 551

State Tax Commission shall transmit the copy of such
agreement, duly certified by it, to the Clerk of the Circuit
or Superior Court (according to the location of the
principal office of the new or the surviving corporation, as
the case may be), by whom the same shall be again re-
corded. For the purposes of the bonus tax, a merger
effected pursuant to the provisions of this Section shall be
deemed to be the equivalent of a consolidation of existing
corporations to form a new corporation, and the surviving
corporation shall be required to pay the bonus tax, if any,
which would have been payable by it as a new corporation
formed by consolidation.

(4) The State Tax Commission shall prepare a cer-
tificate or certificates of consolidation or of merger, as the
case may be, giving the names of the corporations parties
to the agreement, the name and the location of the principal
office of the new or the surviving corporation, the date of
the agreement and the time of the receipt of the same for
record by the State Tax Commission. One of such certifi-
cates shall be transmitted by the Commission to the Clerk
of the Circuit Court of each county in which the principal
offices of the consolidating or merging corporations are lo-
cated and of each county of this State in which any of said
consolidating or merging corporations (other than the cor-
poration surviving a merger) owns property the title to
which could be affected by the recording of an instrument
among the land records, as shown by the agreement, and if
any of such corporations has its principal office or owns
such property in the City of Baltimore, as shown by the
agreement, one of such certificates shall be transmitted to
the Clerk of the Superior Court of said city. Upon receipt
of said certificate by a Clerk of a Circuit or Superior Court,
the same shall be by him promptly recorded among the
charter records, if it relates to the location of a principal
office, and among the land records, if it relates to the owner-
ship of property.

(5) At the time of receiving such agreement of con-
solidation or of merger, as the case may be, for record,
the State Tax Commission shall collect recording fees of
twenty dollars; six dollars of the fees so collected shall be
paid by it to the Clerk of the Circuit or Superior Court to
whom a copy of such agreement shall be transmitted for
recording as aforesaid; and for the balance it shall account
quarterly to the Comptroller and pay the same forthwith to
the State Treasurer for the use of the State. In addition to
any other recording fees required by law, the State Tax
Commission shall, at the time of receiving the agreement