REVENUE AND TAXES. 1077

constable, trustee, receiver or other ministerial officer, under judicial
process or otherwise, all sums due and in arrears for state taxes from the
corporation 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.

(e) 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, he should apply to court for payment of taxes on
property being sold; other taxes due may be paid out of residue of proceeds of
sale for distribution to taxpayer or unsecured creditors. Rights of mortgagee.
Sec. 74 (old) in pari materia with sec. 58 (old), et seq. —see sec. 189. et seq.
Thompson v. Henderson, 155 Md. 66!).

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. 1931. ch. 381. 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 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 expira-
tion of sixty days from the date of the first publication of such proclama-
tion, unless all such taxes, together with all interest and penalties due