REVENUE AND TAXES 3093

1929, ch. 226, sec. 146.

155. Any such suit for the collection of State taxes may be instituted
either (a) in the name of the State, or (b) in the name of the Treasurer,
or other officer authorized by law to collect the same, and for the collection
of county or city taxes either (a) in the name of the Board of County Com-
missioners, or corporate name of the city, as the case may be, or (b) in the
name of the officer authorized by law to collect the same describing himself
always as such; provided (1) that where both State and County or City
taxes are payable by the same person to the same officer, a suit brought in
the latter's name may combine counts or claims for such State taxes with
counts or claims for such county and/or city taxes; and provided further
(2) that if the officer in whose name any such suit may have been brought
shall die or resign, or in any way cease to be such officer, during the
pendency of such action his successor may, on motion, be substituted as
plaintiff, and any judgment obtained by any such officer may be enforced
and collected by his successor in like manner as if the judgment had been
obtained in the name of such successor.

1929, ch. 226, sec. 147.

156. Any such suit, whether the defendant be a resident or a non-
resident of this State may be begun by writ of attachment against the lands,
goods, chattels or credits of the defendant; and such attachment, except as
in this Article otherwise provided, shall he governed in all respects by the
rules of law and procedure applicable to attachments for liquidated dam-
ages against non-residents; and no attachment bond shall be required of
the plaintiff.
As to attachments, see art. 9.

1929, ch. 226, see. 148.

157. 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.

158. 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.

159. 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 tax has been paid
or any other sufficient defense, but this section shall not be construed to