WM. PRESTON LANE, JR., GOVERNOR. 701

vided by law by at least three of the said corporators for
the time being, and delivered for record, together with a
copy thereof, to the State Tax Commission in the manner
and with the effect provided in Section 291A of this
Article.

SEC. 2. And be it further enacted, That a new section
to be known as Section 291A be and the same is hereby
added to Article 23 of the Annotated Code of Maryland
(1939 Ed. ), the said section to follow immediately after
Section 291 of said Article and to read as follows:

291A. (1) Upon delivery for record to the State Tax
Commission of any plan, agreement, regulation, certifi-
cate of incorporation, or articles of amendment, together
with a copy thereof, in accordance with applicable pro-
visions of this sub-title, and upon the payment, and not
before, of a recording fee of ten dollars ($10), the State
Tax Commission shall receive the same for record and
indorse thereon the date and time of such receipt and
promptly record the same, together with the indorsements
thereon. After the recording by it of such instrument,
the State Tax Commission shall transmit a copy thereof
duly certified by it to the Clerk of the Circuit or Superior
Court (where the church, society or congregation, or the
greater part of the members thereof reside in the case
of a plan, agreement, regulation or articles. of amendment
under Sections 282 or 283, or where the congregation shall
have or possess a place of worship in the case of a cer-
tificate of incorporation or articles of amendment under
Sections 287 or 289), by whom the same shall be again
recorded. One-quarter of the recording fees collected shall
be paid by the State Tax Commission for recording such
instrument to the Clerk of the Circuit or Superior Court
to whom a copy thereof is transmitted, 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.

(2) When any such plan, agreement, regulation or
certificate of incorporation has been so delivered for record
to the State Tax Commission, with the recording fee
for which provisions is hereinbefore made, and not before,
the trustees under Section 281 or the corporators under
Section 287, as the case may be, shall become and be a
body corporate by the name therein stated. When any
such articles of amendment have been so delivered for
record to the State Tax Commission, with said recording
fee, and not before, the amendment or amendments made
thereby shall take effect.