HARRY W. NICE, GOVERNOR. 1155

of such service and a copy of the declaration, bill of com-
plaint, or other action shall forthwith be sent by registered
mail by the plaintiff or his attorney to the defendant cor-
poration, and the defendant corporation's return receipt
and the plaintiff's or his attorney's affidavit of compliance
herewith shall be filed with the clerk of the court in which,
or with the justice of the peace before whom, the said
proceeding is pending. The time within which the de-
fendant must plead, answer or otherwise reply shall be
counted from the date of delivery noted upon said return
receipt.

(2) The fee of two dollars paid by the plaintiff to the
State Tax Commission at the time of service of process in
accordance with the provisions of this Section shall be
taxed in the costs of the proceeding. The State Tax Com-
mission shall keep a record of all such processes which
shall show the day and hour of service, and for all fees so
paid to it, it shall account quarterly to the Comptroller
and pay the same forthwith to the State Treasurer for the
use of the State.

(3) The following form of notice to a defendant cor-
poration shall be sufficient for the purposes of this Section:
To............................. Defendant.

You are hereby notified that suit has been filed
against you by................. Plaintiff, in the

............. Court,................ State of

Maryland (or before a Justice of the Peace in the
.............. election district of.............

County, Maryland, or before the Justice of the
Peace at large for said County or in the People's
Court of Baltimore City) for the wrongs set forth
in the copy of the declaration, bill of complaint
or other action attached hereto; and that service
of process upon you has been made by leaving a
copy of such process in the office of the State
Tax Commission of Maryland; and that you must
plead, answer or otherwise reply to said declara-
tion, bill of complaint or other action within
the time provided by law, or else judgment or
decree by default may be entered against you.

108. (1) If the communication by registered mail pro-
vided for in Section 107 of this Article shall be tendered
by the United States postal service to the defendant cor-
poration, and it shall refuse to accept the same, the plain-
tiff or his attorney may file, in lieu of the defendant cor-
poration's return receipt, a sworn statement to the effect