transporting or forwarding for profit or hire within this State, goods or packages of any sort or any article of trade or traffic, shall pay to the Comptroller for a license to do such business in this State, for one year, the sum of three hundred dollars, or a proportional part of said sum for any fractional part of a year not less than one month; and all licenses so issued shall be made to expire on the first day of May next succeeding the date of their issue.

Ibid, sec. 122. 1888, art.. 56, sec. 105. 1872, ch. 355. 1874, ch. 370, sec. 7.

124. Service of legal process upon any of the officers or agents of any person, firm, partnership, association, company or corporation transacting said business of telegraphing or of transporting or forwarding for profit or hire as aforesaid, within this State, shall be a sufficient service on the person, firm, partnership, association, company or corporation; provided a copy of such process shall be placed in the postoffice by the officer serving the same directed to the officer in charge of the principal office of said person, firm, partnership, association, company or corporation in the City of Baltimore; and such officer in making return of such process shall certify to the Court on the day of said service that he complied with the provisions of this section by placing such copy in the postoffice so directed with a sufficient postage stamp annexed to the envelope containing the same.

1904, art. 56, sec. 123. 1888, art. 56, sec. 106. 1872, ch. 355.
1874, ch. 370, sec. 8.

125. If any telegraph company, person, firm, partnership, association, or corporation shall do the business of telegraphing for profit or hire within this State, or shall open any office or offices for the transaction of such business, or if any express or transportation company, or any person, firm, partnership, association or corporation shall do the business of transporting or forwarding any article of trade or traffic for profit or hire within this State, or shall open any office or offices for the transaction of such business as aforesaid, the company, person, firm, partnership association or corporation so offending shall be subject to a penalty of one thousand dollars, to be recovered by suit in the name of the State of Maryland in any Court

in this State having jurisdiction over said claims; and one-half of said penalty, when recovered, shall be paid into the treasury of the State, and the other half of the said penalty shall be paid to the informer.

Ibid; sec. 124. 1888, art. 56, sec. 107. 1872, ch. 355. 1874, ch. 370, sec. 9.

126. Any person acting as agent for any telegraph company or express or transportation company, firm, partnership, association or corporation, in violation of the preceding section, shall be guilty of a misdemeanor and shall be liable to indictment therefor, and on conviction in any Court having jurisdiction shall be fined not exceeding five hundred dollars.

Ibid, sec. 125. 1888, art. 56, sec. 108. 1872, ch. 355.
1874, ch. 370, sec. 10.

127. Any telegraph company, express or transportation company, person, firm, partnership, association or corporation proposing to do the business of telegraphing for profit or hire within the limits of any single county in this State, or within the limits of the City of Baltimore, or proposing to do the business of transporting or forwarding for profit or hire within the limits of any single county in this State or within the limits of the City of Baltimore, any article of trade or traffic or any package or parcel of goods of any sort, shall pay to the Clerk of the Circuit Court for the county in which said business is proposed to be done, or to the Clerk of the Court of Common Pleas of Baltimore City, if the said business is proposed to be done in said city, the sum of twelve dollars for a license to do said business for one year, or a proportionate part of said sum for any fractional part of a year not less than one month, and all licenses so issued shall be made to expire on the first day of May next succeeding the date of their issue.

1904, art. 56, sec. 126. 1888, art. 56, sec. 109. 1872, ch. 355.

1874, ch. 370, sec. 11.

128. Any person offending in any way by violating the provisions of the preceding section, either as agent or otherwise, shall be liable to prosecution therefor, and upon indictment and conviction thereof in any Court having jurisdiction, shall be fined not less than twenty nor more than one hundred dol

lars, and shall stand committed until the fine and costs are paid.

ARTICLE LXXIII.†

PARTNERSHIPS LIMITED.

1916, ch. 609.

23. Any person or corporation, whether a resident or nonresident of this State, may sue the Adams Express Company or any other unincorporated stock company regularly doing business in this State, in the name in which they regularly carry on business, in any cause of action. Such suit may be brought in any county or in the City of Baltimore, as the case may be, where its principal office is located or where it regularly transacts business, or in a local action, where the subject matter thereof lies. Process may be directed to the sheriff, constable or other proper officer of any county or of Baltimore City, returnable to the Clerk of the Circuit Court out of which or the Justice of the Peace by which the same was issued, and may be served as follows: If the said Adams Express Company or other unincorporated stock companies authorize and prepare to accept service as provided by Section 93 of Article 23 of Bagby's Annotated Code of Public General Laws, such process shall be served upon him; if there is no resident agent so authorized and prepared, process may be served upon any president, manager, director or agent, or other person in the service of the said Adams Express Company or other incorporated* stock company aforesaid. In all cases, however, a copy of the process shall be left with the person upon whom it is served; and where process is served upon any person other than the resident agent, president, director or other officer of the Adams Express Company or other unincorporated stock company, a

† By Chapter 175, adopted April 4, 1916, the Legislature of 1916, apparently struck out the law as it existed in Article 73 and passed an entirely new Act, to be known as Article 73A of the Code, but by Chapter 609, adopted April 18, 1916, it added a new section to the law as it existed prior to the passage of Chapter 175. As under the decision in American Fidelity Co., 97 Atl. Rep. (adv. sheets) (Md.) 12, Chapter 609 takes precedence, and as it concerns suits against quasi corporations, it is herein inserted, although Article 73A, the Uniform Partnership Act (ch. 175), is properly left out.

• Undoubtedly intended for unincorporated.

[ART. LXXV] PLADING, PRACTICE AND PROCESS OF LAW. 445

copy of the process shall also be left at its principal office, if any, in the State.

ARTICLE LXXV.

PLEADING, PRACTICE AND PROCESS OF LAW.

1904, art. 75, sec. 23. 1896, ch. 367, sec. 22A. 1902, ch. 449. 23. Whenever any insurance company or surety or bonding company of any kind whatsoever shall have a duly accredited agent in any county or city of this State resident therein, and shall become obligated by its policy or other contract, express or implied, to any resident of any such county or city, the said company may sue or be sued on such policies as other contracts in the same manner as if resident in such city or county, by causing process to be served on such resident agent, which shall be as effective in law and equity as if such service had been made on the president, director or directors of such company, and the judgment rendered in such case shall have the same force and effect as other judgments would or could have.

Ibid, sec. 24. 1888, art. 75, sec. 23. 1860, art. 75, sec. 22. 1856, ch. 112, secs. 58-137. 1888, ch. 547.

24. Sub-sec. 108. Whenever the partnership of any parties, or the incorporation of any alleged corporation, or the execution of any written instrument filed in the case is alleged in the pleadings in any action or matter at law, the same shall be taken as admitted for the purpose of said action or matter, unless the same shall be denied by the next succeeding pleading of the opposite party or parties.

ARTICLE LXXVI.

PUBLICATION OF LAWS.

Ibid, sec. 7. 1888, art. 76, sec. 7. 1870, ch. 281.

7. Whenever, in pursuance, of the fifty-fourth section of Article 3 of the Constitution, any Act of the General Assembly, authorizing a county of this State to contract any debt or obli

gation in the construction of any railway, canal or other work of internal improvement, or to give or loan its credit to, or in aid of, any association or corporation, shall be published, it shall be the duty of such association or corporation, or of those individuals to be benefited by said Act of the General Assembly to furnish certificates under oath, of such publication to the Governor of the State and the President of the Senate and Speaker of the House of Delegates of the General Assembly next succeeding the passage of said Act. And the cost of such publication shall be defrayed as is required to be done in the publication of local laws.

ARTICLE LXXXI.

REVENUE AND TAXES.*

State, County and Municipal Taxes.

1904, art. 81, sec. 1. 1888, art. 81, sec. 1. 1860, art. 81, sec. 1. 1841, ch. 23. 1874, ch. 483, sec. 1. 1896, ch. 120.

1. All State and county taxes and all municipal taxes shall be levied upon the assessments made in conformity with the

* As several important and radical changes were made in the laws of taxation at the 1914 session of the Maryland Legislature, an outline of the then existing system, together with a statement of more important changes as made, are herein inserted.

Prior to the passage of the several Acts at the last session of the Legislature, domestic and foreign corporations were taxed under different methods. All domestic corporations, with a few exceptions, and including national banks located herein, were assessed on their real estate by the local taxing authorities in the political sub-division namely, the County or Baltimore City, in which the real estate was located (Art. 81, sec. 162). The assessment was against the corporation itself. The rate of the tax upon the real estate for county or municipal purposes was the general rate of taxation prevailing in the political sub-division in which the real estate was located. The rate of the tax upon the same for State purposes was the State tax rate assessed against property generally. The amount due for both local and State purposes was collected by the local taxing officials. who remitted to the State the amount due to it. The other assets of a domestic corporation were not directly assessed against the corporation, but the corporation was required to make an annual report to the State Tax Commissioner (Art. 81, secs, 151-165), who assessed the value of all the shares of the capital stock by substracting from the total value of the company or the shares the amount of the assessment of the real estate and such other assets as are exempt from taxation or otherwise taxed (Art. 81. secs. 162-163). By total value is meant the net value of the company over and above its liabilities, except that the assessments should not be less than the full value of all the real estate and chat