REVENUE AND TAXES 3095

charges than was properly and legally chargeable to or collectible from
such person he may file with the Comptroller of the State a written demand
for the refund thereof, which, if approved by the Comptroller, shall be
refunded out of any funds appropriated for such purpose, or, if no such
funds are available, shall be certified to the Governor for inclusion in the
next budget. In the case of State taxes or other charges erroneously or
mistakenly paid to any collector or other agent authorized by law to collect
State taxes, claims for refund may be made upon such collector or other
agent who, if authorized by the State Comptroller, may refund the same
out of any State funds in the hands of such collector or other agent. Pro-
vided, however, that no refund shall be made, approved or certified in any
case where a remedy by way of appeal or otherwise was provided by law
for challenging the amount or validity or binding effect of such tax or
charge, or of any assessment which may have been the basis thereof.

1929, ch. 226, sec. 153. 1933, ch. 321. 1935, ch. 407, sec. 153. 1937, ch. 469, sec. 153.

162. Whenever any person shall claim to have erroneously or mis-
takenly paid to the County Commissioners of any County, or to the Col-
lector for such County, or to the Mayor and City Council of Baltimore,
or the collector for Baltimore City, more money for local taxes or other
charges than was properly and legally chargeable to or collectible from
such person, he may file with the collector a written application for the
refund thereof, and if approved by such collector, the said County Com-
missioners or the Mayor and City Council of Baltimore shall levy and
pay to such person any money that was so paid; provided, however, that
no refund shall be made or approved in any case where a remedy by way
of appeal or otherwise was provided by law for challenging the amount
or validity or binding effect of such tax or charge, or of any assessment
which may have been the basis thereof.

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.,
168 Md. 13.

This section not applicable where taxes are paid on assessments based on inventories
filed by owner and where owner failed to give information for change in assessments
or to use remedies available under secs. 37, 38 and 190-194. Tidewater Oil Co. v.
Anne Arundel Co., 168 Md. 495.

Penal Clauses.

1929, ch. 226, sec. 154.

163. Any person who either as principal or agent shall negligently or
without due excuse fail to furnish any information, or to answer any inter-
rogatory, or file any report or list at the time and in the manner required
by this Article, or who shall negligently give any incorrect, untrue or mis-
leading information or answer to any such interrogatory, or make or file
any report or list which shall be in any respect incorrect, untrue or mis-
leading, shall be guilty of a misdemeanor, and upon conviction thereof
shall be fined not exceeding five hundred ($500.00) dollars.

See important footnote on first page of this article.