HERBERT R. O'CONOR, GOVERNOR. 843

tive collectors for insolvencies and removals and for refunds
of taxes made in accordance with the provisions of law.

188. No appeal to the State Tax Commission from the
County Commissioners or the Appeal Tax Court, and no
appeal from the State Tax Commission to a Circuit Court,
or from a Circuit Court to the Court of Appeals, shall
stay or in any manner affect the collection or enforcement
of the assessment or classification complained of; but upon
the final determination of any such appeal any money paid
in excess of the amount properly chargeable under such
determination, shall be refunded with interest by the col-
lector to whom such excess payment was made, out of any
local tax funds in his hands, for the refund of local taxes,
and out of any State funds in his hands, for the refund
of State taxes.

SEC. 15. And be it further enacted, That Section 94
of Article 81 of the Annotated Code of Maryland (1935
Supplement) be and the same is hereby repealed.

SEC. 16. And be it further enacted, That Section 180
of Article 81 of the Annotated Code of Maryland (1935
Supplement) be and the same is hereby repealed and re-
enacted with amendments so as to read as follows:

180. If any foreign corporations qualified or licensed to
do business in this State shall fail to file with the State Tax
Commission any report required by law within the time
required by law and for thirty days after a demand therefor
in writing by the State Tax Commission, it shall forthwith,
upon fifteen days notice in writing from the Commission to
that effect and without the necessity of any judgment or
decree of ouster, forfeit all right to do intrastate business
in this State and shall be in all respects subject to the same
penalties, rules and legal provisions as if it had never been
qualified or licensed to do business in this State; provided
that the State Tax Commission for good cause shown may
excuse any reasonable delay.

SEC. 17. And be it further enacted, That Section 181
of Article 81 of the Annotated Code of Maryland (1935
Supplement) be and the same is hereby repealed.

SEC. 17½. And be it further enacted, That Section 187
of Article 81 of the Annotated Code of Maryland (1935
Supplement) be and the same is hereby repealed and re-
enacted with amendments so as to read as follows:

187. The appeal from the State Tax Commission pro-
vided for in Section 186 (b) shall be taken within thirty