REVENUE AND TAXES. 529

ess or otherwise, all sums due and in arrears for state taxes from the cor-
poration whose property is sold shall be first paid and satisfied, after the
necessary expenses incident to the sale; and the officer or person selling said
property shall pay the same to the person whose duty it is to collect or
receive said taxes, under the laws of this State.

(c) Executors shall pay all taxes due from their decedents as preferred
debts, and to the exclusion of all others, except the necessary funeral ex-
penses; and on failure, their bonds shall be put in suit for the use of the
State, and recovery had for the whole amount of taxes due, and interest
from the time they were payable; this sub-section shall also apply to guard-
ians, for taxes upon property in their hands as such.

74. Where collector may not proceed by execution because property of tax-
payer is in custody of court, lie should apply to court for payment of taxes on
property being sold: other taxes due may be paid our of residue if proceeds of
sale for distribution to taxpayer or unsecured creditors Rights of mortgagee.
Sec. 74 (old) in part materia with sec. 58 (old), et seq. —see sec. 189, et seq.
Thompson v. Henderson, 155 Md. 669.

74. Second mortgage entitled to payment out of proceeds of property sold
under first mortgage in priority to taxes on mortgagor's personalty. Partlett v.
Dugan, 85 Md. 407. upheld. Madore v. Thompson, 155 Md. 678.

74. Sale under mortgage, after filing of bond under art. 66, sec. 7, takes
priority over sale for taxes, unless there is undue delay—taxes paid out of pro-
ceeds of sale. Rouse v. Archer, 149 Md. 473.

74. This section referred to in holding art. 56, sec. 183, constitutional—see
notes thereto. Grossfield v. Baughman, 148 Md. 337.

Time for Assessment and Collection.

1929, ch. 226, sec. 143.

143. Notwithstanding any provision of this Article directing taxes
to be assessed or collected within any special time, any taxes which ought
to have been so assessed or collected may be assessed and collected at any
time within the period of limitations prescribed by law.

Forfeiture of Corporate Charters for Non-Payment of Taxes.

1929, ch. 226, sec. 144.

144. (a) If any domestic corporation shall refuse or neglect to pay to
the State, or the proper officers thereof, any franchise tax due by it, or any
tax on its capital stock or shares thereof due by it, or any gross receipts
tax due by it, for a space of two years from the first day of January next
after the expiration of the calendar year during which said taxes became
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 corpora-
tions, and the Governor shall forthwith issue and publish his proclamation
declaring under this section that the charters or certificates of incorporation
of such corporations shall be repealed, annulled and forfeited, and that the
powers conferred by law upon such corporations shall be inoperative, null
and void, upon the expiration of thirty days from the date of the first pub-
See important footnote on first page of this article.