REVENUE AND TAXES. 531
Suits for Collection of Taxes.

1929, ch. 226, sec. 145.

145. Any tax may be collected from the person liable under this Arti-
cle to pay the same by action of assumpsit instituted at any time after said
tax shall become due and payable, and within the period of limitation pre-
scribed by this Article, and such suit may be maintained notwithstanding
the existence of other remedies by way of sale of real estate, or otherwise.
See footnote to sec. 1.

1929, ch. 226, sec. 146.

146. Any such suit for the collection of State taxes may be instituted
either (a) in the name of the State, or (b) in the name of the Treasurer,
or other officer authorized by law to collect the same, and for the collection
of county or city taxes either (a) in the name of the Board of County Com-
missioners, or corporate name of -the city, as the case may be, or (b) in the
name of the officer authorized by law to collect the same describing himself
always as such; provided (1) that where both 'State and County or City
taxes are payable by the same person to the same officer, a suit brought in
the latter's name may combine counts or claims for such State taxes with
counts or claims for such county and/or city taxes; and provided further
(2) that if the officer in whose name any such suit may have been brought
shall die or resign, or in any way cease to be such officer, during the pend-
ency of such action his successor may, on motion, be substituted as plain-
tiff, and any judgment obtained by any such officer may be enforced and
collected by his successor in like manner as if the judgment had been ob-
tained in the name of such successor.

1929, ch. 226, sec. 147.

147. Any such suit, whether the defendant be a resident or a non-
resident of this State may be begun by writ of attachment against the lands,
goods, chattels or credits of the defendant; and such attachment, except as
in this Article otherwise provided, shall be governed in all respects by the
rules of law and procedure applicable to attachments for liquidated dam-
ages against non-residents; and no attachment bond shall be required of
the plaintiff.

As to attachments, see art. 9.

1929, ch. 226, sec. 148.

148. Any such suit shall at the request of the plaintiff be tried forth-
with as soon as same is at issue, and shall have precedence over all other
civil cases whatsoever.

1929, ch. 226, sec. 149.

149. It shall be the duty of the Attorney General to institute any such
suit, on behalf of the State whenever thereunto requested by the Governor,
the Comptroller, or the Treasurer; and it shall be the duty of the attorney
or solicitor for any county or city to institute any such suit whenever there-