1082 ARTICLE 81.

ages against non-residents; and no attachment bond shall he required of
the plaintiff.

As to attachments, see art. 9.

1929. ch. 220. sec. 14S.

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-
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. 1935. ch. 407, 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
penalties 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 tax has been paid

or any other sufficient defense, but this section shall not be construed to
permit the defendant to interpose any defense which he might have raised
by way of appeal from the assessment upon which such tax was levied.

This section referred to in construing sec. 153. Tidewater Oil Co. v. Anne
Arundel Co.. Daily Record. April S. 1935.

Limitations.

1929, ch. 226. sec. 151 1933 (Special Sess. ), ch. 88.

151. All 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-