REVENUE AND TAXES. 1083

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.

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

98. Sec. 98 (old) referred to—see notes to secs. 60, 191 and 142, and to art.
93, sec. 120. Thompson v. Henderson. 155 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. 1935. ch. 407, sec. 152.

152. Whenever any person shall have erroneously or mistakenly paid
into the Treasury of the State more money for taxes or other charges than
was properly and legally chargeable to or collectible from such person,
and shall have filed with the Comptroller of the State a written demand
for the refund thereof the Comptroller shall certify the same to the
Governor, who shall include the same without alteration in the next
budget prepared by him and submitted to the General Assembly under
the Constitution of this State.

1929, ch. 226, sec. 153. 1933, ch. 321. 1935. ch. 407, sec. 153.

153. Whenever any person shall have erroneously or mistakenly paid
to the County Commissioners of any of the counties of this State, or to
the collector or treasurer for such County Commissioners, or to the Mayor
and City Council of Baltimore, or its collector, more money for taxes or
other charges than was properly and legally chargeable to or collectible
from such person, the said County Commissioners and the Mayor and
City Council of Baltimore shall rectify the error and immediately levy
and pay to such person any money that was so paid; provided, however,
that no refund under the provisions of this or the preceding section of
this sub-title shall be required in any case where the validity of the
assessment upon which such taxes were levied might have been challenged
by way of appeal therefrom under any of the provisions of this Article.
Taxpayer entitled to recover taxes paid on assessment of non-taxable notes
even though no protest or appeal made at time. Baltimore v. Home Credit Co.,
165 Md. 65 (decided prior to act of 1935. ch. 407).

In suit under this section for recovery of taxes erroneously paid, held that it
is action on an implied assumpsit and that such action is barred by limitations
under art. 57, sec. 1, if not brought within 3 years. Baltimore v. Household
Finance Corp., Daily Record. Jan. 19. 1935.

This section not applicable where taxes are paid on assessments based on in-
ventories filed by owner and where owner failed to give information for change
in assessments or to use remedies available under secs. 39, 40 and 182-186.
Tidewater Oil Co. v. Anne Arundel Co.. Daily Record, April 8, 1935.

Penal Clauses.

1929. ch. 226. sec. 154.

154. Any person who either as principal or agent shall negligently or
without due excuse fail to furnish any information, or to answer any inter-
See important footnote on first page of this article.