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632 REVENUE AND TAXES. [ART. LXXXI
Taxes, When Due.
72. Repealed. (Act 1916, ch. 630.)
Limitations.
1904, art. 81. sec. S6. 1888, art. 81, sec, 83. 1860, art. 81, sec. 92. 1852, ch. 75,
sec. 4. 1874, ch. 483, sec. 82. 1918, ch. 268.
88. All taxes levied for county or city purposes shall be collected
by the collectors of the counties or cities respectively within four years
after the same shall have been levied, and if the same shall not be col-
lected within four years the parties from whom such taxes may be
demanded may plead this section in bar of any recovery of the same.
Provided, however, that in all cases where collectors shall have failed .
to collect such taxes within said period and receivers or trustees have
been appointed to complete the collection of such taxes, such receivers
or trustees shall have two years from the time of their appointment in
which to make such collections, and this section in such cases may not
be pleaded in bar of recovery in any action instituted by such trustees
or receivers within said period of two years from the date of their
appointment.
See notes to this section in volume 2 of the Annotated Code.
Payment of Taxes by Corporations.
89.
To the first note to this section on page 1835 of volume 2 of the Anno-
tated Code, add Bamberger v. Baltimore, 125 Md. 433
1904, art. 81, sec. 97. 1890, ch. 244, sec. 88E. 1918, ch. 316.
99. If any corporation of this State shall refuse or neglect to pay
to the State, or to the proper officers thereof, any franchise tax due by
it, or any tax on its capital stock due by it, or any gross receipts tax
due by it, for the space of two years from the first day of January
next after the expiration of the calendar year during which said taxes
become due and payable, it shall be the duty of the Comptroller of the
State to certify immediately thereafter to the Governor a list of all such
corporations, and the Governor shall forthwith issue and publish bis
proclamation declaring under this section that the charters or certifi-
cates of incorporation of such corporations shall be repealed, annulled
and forfeited, and that the powers conferred by law upon such corpora-
tions shall be inoperative, null and void, upon the expiration of thirty
days from the date of the first publication of such proclamation, unless
all such taxes, together with all interest and penalties due thereon, are
paid before the expiration of said thirty days. The Governor shall
cause said proclamation to be published in at least three daily news-
papers of general circulation published in the State, once a week for
four successive weeks. Any such corporation paying all taxes, interest
and penalties as aforesaid, after the first publication of said proclama-
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