REVENUE AND TAXES. 2603

Limitations.

An. Code, sec. 88. 1904, sec. 86. 1888, sec. 83. 1852, ch. 75, sec. 4. 1874, ch. 483, sec. 82.

1918, ch. 268.

93. 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 collected 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 col-
lection 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.

A promise within four years by owner of property to pay taxes will remove bar
of statute of limitations as against a judgment creditor; contra, as against a bona
fide purchaser or mortgagee. Georgetown College v. Perkins, 74 Md. 74. And see
Perkins v. Dyer, 71 Md. 422.

Land held by a life tenant, who removes bar of the statute as to taxes by a sub-
sequent promise, may be proceeded against although remaindermen are not parties
to such subsequent promise. Duvall v. Perkins, 77 Md. 591.

This section has no application where collector could not resort to his remedies for
summary enforcement of payment because equity had taken jurisdiction over
property, and this is true although collector's petition in equity court is not filed
within four years. Hebb v. Moore, 66 Md. 168. Gould v. Baltimore, 58 Md. 51. And
see Baldwin v. State, 89 Md. 598. Cj. Perkins v. Gaither, 70 Md. 135.

This section has no application to assessments for paving streets. Moale v.
Baltimore, 61 Md. 243; Gould v. Baltimore, 59 Md. 379. And see Gould v. Baltimore;
58 Md. 51.

Since this section provides that "the parties from whom such taxes may be
demanded " may plead this section, sureties cannot plead it in bar of a suit on
their bond growing out of failure of a guardian to pay taxes. Baldwin v. State,
use Hull, 89 Md. 597.

Unless statute is pled the land may be sold although this section is applicable,
and where property is sold but subsequently redeemed and there is no exception
to allowance of taxes in auditor's account on ground of the statute, the taxes are
properly allowed. Baden v. Perkins, 77 Md. 467.

This section withdraws a suit for taxes from the operation of art. 57, sec. 1. This
section held not to be applicable to city of Baltimore—see act of 1898, ch. 123
(Baltimore City Charter), sec. 843. Gunther v. Baltimore, 55 Md. 461.

The statute of limitations begins to run immediately after the taxes have been

levied. Condon v. Maynard, 71 Md. 604. And see Findlay v. Darnall, 143 Md. 294.

This section referred to. in deciding that county commissioners could only levy in

any one year for taxes for that year, and not for past years. Baltimore, etc., Ry. Co. v.

Wicomico County, 93 Md. 130 (and see Wicomico County v. Bancroft, 203 U. S. 117).

See notes to sec. 74. As to limitations, see art. 57.

Payment of Taxes by Corporations.

An. Code, sec. 89. 1904, sec. 87. 1888, sec. 84. 1843, ch. 289. 1847, ch. 266, sec. 6
1872, ch. 419. 1874, ch. 483, sec. 83.

94. The president or other proper officer of the banks, State and
national, and other incorporated institutions and companies, chartered
by this State, or located and doing business therein, shall annually, on the
second day of January, pay to the treasurer of the State, the state tax
imposed upon the shares of capital stock of said banks, institutions or