1156 LAWS OF MARYLAND. [CH. 551

that the postal service reported to him such tender and
refusal. Such statement shall be equivalent for the pur-
poses of said Section 107 to the return receipt therein pro-
vided for, and the time within which the defendant must
plead, answer or otherwise reply shall be counted from
the date of such refusal; provided, however, that in no
such case shall judgment or decree by default be entered
against the defendant corporation until the plaintiff shall
by competent testimony have established such tender and
refusal.

(2) If service of process is made upon any corpora-
tion of this State by leaving a copy thereof in the office
of the State Tax Commission pursuant to the provisions
of said Section 107, and such corporation cannot be
reached by registered mail either at its principal office
or at its mailing address as shown on its last report, if
any, filed with the State Tax Commission, and the plain-
tiff or his attorney has been unable, after diligent in-
quiry, to locate the office of the corporation or any officer,
director or agent upon whom process may be served with-
in this State, the State Tax Commission shall, upon affi-
davit by the plaintiff or his attorney as to the foregoing
facts, mail a copy of the notice required by said Section
107 to the corporation at its said last mailing address and
also mail a copy to the last known address of at least one
officer or director, and the time within which the defendant
must plead, answer or otherwise reply shall be counted from
the date on which such notices were mailed.

(3) If service of process is made upon any foreign
corporation by leaving a copy thereof with the State Tax
Commission pursuant to the provisions of said Section
107, and such corporation cannot be reached by registered
mail at its principal office in this State or at the address
of its resident agent in this State according to the records
of the State Tax Commission or at its mailing address as
shown on its last report filed with the State Tax Com-
mission or at its principal office in the State of incorpora-
tion, and the plaintiff has been unable, after diligent in-
quiry, to locate any officer, director or agent on whom
process may be served within this State, the State Tax
Commission shall, upon affidavit by the plaintiff or his
attorney as to the foregoing facts, mail a copy of the
notice required by said Section 107 to the corporation at
its last mailing address according to the records of the
State Tax Commission and also mail a copy to the last
known address of at least one officer or director, and the
time within which the defendant must plead, answer or