REVENUE AND TAXES 3089

This section is not only applicable to sales by trustees appointed by equity courts,
but also to those made by trustees under wills and deeds. The taxes due by a trustee
are those on property which he takes possession of and sells, and not on property
which he declines to accept. Change wrought in this section by act of 1892, ch. 518.
Parlett v. Dugan, 85 Md. 410.

This and the following section provide only for payment of such taxes as are due
and in arrears at time of sale; taxes held not to be chargeable against trustee. State
v. Safe Deposit Co., 86 Md. 583; Wheeler v. Addison, 54 Md. 46; Bamberger v.
Baltimore, 125 Md. 434; Safe Deposit Co. v. State, 143 Md. 646.

This section has reference only to taxes not barred by sec. 93 (old), Perkins v. Gaither,
70 Md. 136.

The object of this section is primarily to secure the payment of taxes, and it also
protects purchaser. This section does not militate against right of a mortgagee to
recover from assignee of the mortgagor taxes paid out of proceeds of sale where such
proceeds are insufficient to pay mortgage debt. Commercial Bldg. Assn. v. Robinson,
90 Md. 623.

Where a decedent's mortgaged real estate is sold under a decree, taxes must be
first paid out of proceeds of sale. Right of substitution. Fulton v. Nicholson, 7 Md.
107; Tuck v. Calvert, 33 Md. 224; Hebb v. Moore, 66 Md. 171.

This section held to transfer lien of taxes from date of levy from property itself
to proceeds of sale of property. Union Trust Co. v. Belvedere Co., 105 Md. 526. And
see Casualty Company's Case, 82 Md. 565; Bamberger v. Baltimore, 125 Md. 434.

This section applied. This section referred to in construing sec. 93—see notes thereto.
Georgetown College v. Perkins, 74 Md. 74; Hebb v. Moore, 66 Md. 170; Gould v.
Baltimore, 58 Md. 52. And see Prince George's County v. Clarke, 36 Md. 219.

The filing of a lien claim for taxes under this section, referred to. Gomeringer v.
McAbee, 129 Md. 563.

This section referred to in Bamberger v. Baltimore, 125 Md. 433.

See art. 83, sec. 12.

Time for Assessment and Collection.

An. Code, 1924, sec. 103. 1912, sec. 99. 1904, sec. 97. 1890, ch. 244, sec. 88E. 1918, ch. 316.
1920, ch. 366. 1929, ch. 226, sec. 143.

151. 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. 1939, ch. 402.

152. (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 nine months from the first day of
January next after the expiration of the calendar year during which said
taxes become 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 corporations, 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 expiration of sixty days from the date of the first publica-
tion of such proclamation, unless all such taxes, together with all interest
and penalties due thereon, are paid before the expiration of said sixty
days. The Governor shall cause said proclamation to be published in at
least three daily newspapers of general circulation published in the State,
once a week for four successive weeks. Any such corporation paying all
taxes, interest and penalties as aforesaid, after the first publication of said
proclamation, shall be omitted from subsequent publications thereof. Im-
mediately upon the expiration of sixty days from the date of the first