3110 ARTICLE 81

Failure to take appeal within time prescribed, assessment becomes final and binding
(old sec. 259). Steam Packet Co. v. Baltimore, 161 Md. 9.

This section referred to in construing sec. 162. Tidewater Oil Co. v. Anne Arundel
Co., 168 Md. 495.

See notes to sec. 191.

Cited but not construed in McLane v. State Tax Commission, 156 Md. 135. State
Tax Commission v. Baltimore Natl. Bank, 169 Md. 65.

:Cited in Tax Commission v. Balto. Nat. Bank, 169 Md. 67.

See art. 5, secs. 91-92.

1929, ch. 226, sec. 187. 1939, ch. 387, sec. 17 1/2

195. The appeal from the State Tax Commission provided for in
Section 194(b) shall be taken within thirty days from the date of the
order, action or refusal to act of the State Tax Commission, or if an
address shall have been filed as hereinabove provided, then within thirty
days after the mailing, postage prepaid, of a copy of such order, action or
refusal to act, to such address.

1929, ch. 226, sec. 188. 1937, ch. 469, sec. 188. 1939, ch. 387, sec. 14.

196. No appeal to the State Tax Commission from the County Com-
missioners or the Appeal Tax Court, and no appeal from the State Tax
Commission to a Circuit Court, or from a Circuit Court to the Court of
Appeals, shall stay or in any manner affect the collection or enforcement
of the assessment or classification complained of; but upon the final deter-
mination of any such appeal any money paid in excess of the amount prop-
erly chargeable under such determination, shall be refunded with interest
by the collector to whom such excess payment was made, out of any local
tax funds in his hands, for the refund of local taxes, and out of any State
funds in his hands, for the refund of State taxes.

See footnote to sec. 1.
See notes to sec. 190.

Alternative Procedure as to Tax Sales.

An. Code, 1924, sec. 58. 1912, sec. 52. 1904, sec. 50. 1888, sec. 49. 1844, ch. 236, sec. 4.
1872, ch. 384. 1874, ch. 483, sec. 48. 1888, ch. 515. 1900, ch. 619.

197. Whenever a collector shall find it necessary to proceed by way of
distress or execution to collect state or any other taxes, he shall first leave
with the party by whom the taxes are to be paid, or with one of them, if
more than one, or at his or their usual place of abode, or at the usual
place of abode of one of them, if said parties or any of them reside in said
county or city; or if none of the said parties live in the said county or city,
set up the same on the land or premises, where land or real estate is to
be distrained or sold, or deliver to any person in possession thereof, a state-
ment showing the aggregate amount of property of every description with
which,'the person is assessed, and the amount of the taxes due thereon with
a notice annexed thereto, that unless the taxes so due are paid within thirty
days thereafter he will proceed to collect the same by way of distress or
execution to be levied on said real or personal property. This section shall
not apply to Garrett or Talbot counties.

The notice required by this section is sufficient if warning of the length of time to
be given with the tax bill is complied with and a warning of that period after collector's
entry on property to be sold; notice to one trustee sufficient compliance. Young v.
Cumberland, 170 Md. 511.

Before equity will grant relief to a plaintiff whose property has been sold for taxes,
he must pay or bring into court taxes due and interest thereon. Lower court sitting
in the tax case held to have no power to strike out an order of ratification of a tax
sale, on a petition filed over three months after such ratification and over nineteen
months after sale. Reth v. Levinson, 135 Md. 399.