532 ARTICLE 81.

unto requested by the Collector of Taxes of such county or city; and it shall
be the duty of each and all of said officers to request such suits to be insti-
tuted whenever taxes are overdue and unpaid, unless such taxes be suffi-
ciently secured by lien upon real estate, or otherwise, or unless it is certain
that any judgment in any such suit would be uncollectible.

1929, ch. 226, sec. 150.

150. In any such action the certificate of the authority charged with
the collection of the tax, that is, the Comptroller of the Treasury, collector
of any county and/or city, showing the amount of tax due with all penal-
ties and interest shall be prima facie evidence to entitle the plaintiff to
judgment for the amount of such tax, penalty and interest and shall cast
upon the defendant the burden of proving that the assessment was not
legally made or that the tax has been paid or any other sufficient defense

Limitations.

1929, ch. 226. sec. 151.

151. All State, County or City taxes of every kind for which no other
period of limitation is prescribed by law shall be collected within four
years after they shall have become due, or else shall be utterly barred; and
. no such taxes shall be assessed or collected after said period; provided (a)
that when collectors shall have failed to collect such taxes and receivers or
trustees have within said period been appointed to complete the collection
thereof, the period for collection thereof shall be extended for two years
from the time of the appointment of such receivers or trustees, and (b)
that any action at law or suit in equity for collection of such taxes or for
sale of property to pay the same or for the enforcement of any lien there-
for, may, if instituted within the period hereinabove prescribed be prose-
cuted as if this section had never been passed, and any judgment or decree
therein may be enforced or renewed as other judgments or decrees.

95, This section has no application to assessments for sidewalks in Baltimore
City. Meaning of ''remedy. '' St. Paul Bldg Co. v. Baltimore, 149 Md. 686.

93. Sec. 93 (old) referred to—see notes to sees 69. 191 and 142, and to art.
93, sec. 120. Thompson v. Henderson, 355 Md 669.

As to limitations re tax sales in Montgomery County, see art. 57. sec. 17.

As to collateral inheritance taxes, see secs. 108 and 120.

Refund of Taxes.

1929, ch. 226, sec. 152.

152. The Comptroller of the Treasury and the State Treasurer in
every year of the meeting of the General Assembly shall make out from
their books an accurate list of the names of all persons who have erroneous-
ly or mistakenly paid into the treasury of the State more money for State
taxes than was properly and legally chargeable to them. And such list,
with the amount of such taxes, shall be certified to the Governor, who shall

See important footnote on first page of this article.