1868, c. 302 entitled an act to provide for refunding money paid into the state
treasury enacts as follows:

148. If any person or corporation in this state shall have heretofore paid or shall hereafter pay by mistake whether of law or fact to any lawful collector of state taxes any larger sum than was properly payable, and	1868, c.302, s.1. Payment of taxes by mis- take.
such taxes shall not have been paid by such collector into the treasury of the state, such person or corpora-	Proceedings when not paid into treasury.
tion may file a petition in the circuit court of the county in which such person resides or in which such corporation has its principal place of business or in Baltimore city court, if such person has his residence or such corporation its principal place of business in	Petition to cir- cuit court.
the city of Baltimore, stating in the said petition to whom said taxes were paid and when and the amount thereof, and on what account and for what year the taxes were so paid, and all the facts necessary to enable the court to determine the question involved; and	What to con- tain.
thereupon the said court shall lay a rule requiring the tax collector to whom said taxes were paid to answer the petition by a day named, which rule shall be served on such collector; and the states' attorney for the county or city of Baltimore in which the said petition shall be filed shall appear to said proceedings on behalf of the said collector without charge, and if the court	Rule on collec- tor.
after a hearing of the matter of said petition in such manner and according to such regulations for ascer- taining the facts of the case, as it shall by its rules prescribe, shall be of opinion that the taxes alleged	Hearing.