ART. 81] FAILURE OF CORPORATION TO PAY TAXES. 1839

service of the writ shall have been made on such corporations; and
service of the writ aforesaid on any officer of such corporation shall be
deemed and taken as a sufficient service on such corporation.

This section shows that the property of a corporation can not be levied on
and sold by the collector in case of a failure to pay the taxes prescribed by
section 102, although the corporation is liable to suit. Hull v. Southern
Development Co., 89 Md. 11.

This and the following sections referred to in construing section 100, et
seq.—see notes to section 100. Maryland Tube Works v. West End Improve-
ment Co.. 87 Md. 210.

See notes to sections 89 and 162. Cf. sec. 155.

1904. art. 81, sec. 94. 1890, ch. 244, sec. 88 B.

96. If upon the return of the writ issued against such corporation,
the said corporation, being duly summoned as aforesaid, shall fail to
appear by attorney or agent upon the first call of the docket, it shall
be the duty of the court to cause the personal appearance of the said cor-
poration to be entered, and the cause shall stand for trial or hearing and
judgment shall be rendered as if said corporation had appeared by
attorney, and if such corporation shall appear by attorney or agent and
either party shall desire a trial by jury, it shall be the duty of the court
to cause the issues to be framed and a jury to be empanelled for the
trial thereof, and if the verdict of the jury shall be for the State, judg-
ment shall be entered without stay for the amount of the state taxes so
due as aforesaid, and for five per cent, additional as damages with
interest and costs, and a fee of ten dollars shall be allowed the attorney
for the State, to be taxed in the plaintiff's costs in said suit, and execu-
tion shall be issued on such judgment if the same be not paid into the
treasury within twenty days after the rendition thereof.
See notes to sec. 95.

Ibid. sec. 95. 1890, ch. 244, sec. 880.

97. The certificate of the comptroller under seal, of the amount of
auch state taxes so due as aforesaid, and of such penalty or damages,
shall be prima facie evidence to entitle the State to judgment for said
penalty or damages in every case in which such state taxes shall be so
in arrear and unpaid and for which such suit is so brought as aforesaid.
See notes to sec. 95.

Ibid. sec. 96. 1890, ch. 244, sec. 88 D.

98. The comptroller of the treasury may select any attorney in
whom he may have confidence to bring suit and conduct the same to
judgment and execution; but such attorney shall have no power to
receive or receipt for the money so due the State, and no acquittance
shall be good to discharge any such corporation from such taxes but the
receipt of the state treasurer for such amount so due as aforesaid, or
the proper officer to whom execution may be issued on such judgment as
aforesaid; if any such attorney or person other than the state treasurer
or the proper officer to whom execution may issue on such judgment
shall presume in any such case to receive and give receipt for such