224

REVENUE AND TAXES. [ART. 81.

to have been paid by mistake were not legally demand-
able of said petitioner and were paid by mistake, then

Decree of court.

it shall so declare and adjudge that the amount found
to have been overpaid shall be returned to the peti-
tioner by the said collector deducting therefrom, how-
ever, any arrears of state taxes which may be shown
to be due by said petitioner for any other years, or on
any other account; and such judgment may be enforced

Attachment or
execution.

by attachment or execution against the said collector,
and his official bond shall also be responsible for said

Costs.

judgment; the cost of the aforesaid proceedings shall
be regulated by the court and paid by the petitioner or
defendant as the court shall in its discretion determine;
and for such portion of the costs as shall be awarded
to be paid by the collector he shall be allowed in his
settlements with the comptroller of the treasury.

Ibid s 2
What court to
have jurisdic-
tion, when
taxes paid into
treasury.

149. If at the time of the filing of the petition,
provided for in the next preceding section, the taxes so
alleged to have been paid by mistake shall have been
paid into the treasury of the state, then the said peti-
tion shall be filed in the circuit court for Anne Arun-
del county, and the comptroller of the treasury shall
be made defendant thereto in the place and stead of
the tax collector, and the attorney general shall appear
for him without charge, and like proceedings shall
thereupon be had as are provided for in the next pre-
ceding section; but no execution or attachment shall

Comptroller to
report to gene-
ral assembly.

issue against said comptroller, but he shall report the
said judgment against him if any be obtained to the
general assembly, if then in session, to the general
assembly at its next session in order that the payment
of the same may be provided for by law.

Ibid s 3.
Payments gen-
erally into trea-
sury by mis-
take.

150. If any person or corporation has paid or shall
pay by mistake of law or of act any money into the
treasury of the state, or shall have paid or shall pay
on account of the state any sum or sums of money
which the state was by law bound to have paid, the
said person or corporation may file a petition in the
circuit court of Anne Arundel county, as provided for
in the preceding section, and the comptroller of the