128

LEVY AND COLLECTION OF TAXES. [ART. 11.

Id s 155
Company sum-
moned and fail-
ing to appear

149. If, upon the return of the writ issued against such railroad
company, and the said company being duly summoned as aforesaid,
such company shall fail to appear, by attorney or agent, upon the
call of the docket, it shall be the duty of the court to cause the per-
sonal appearance of said company to be entered, and the case shall
stand for trial or hearing, and judgment shall be rendered as if said

Proceeding, if
company
appear.

company had appeared by attorney; and if said company shall ap-
pear by attorney or agent, and either party shall desire a trial by
jury, it shall be the duty of the court to cause issues to be framed,
and a jury to be impanelled for the trial thereof, and if the verdict

How judgment
entered, If for

State

of the jury shall be for the State, judgment shall be entered without
stay for the amount of the taxes so due as aforesaid, and ten per
cent, additional as damages, with interest and costs, and a fee of
fifty dollars shall be allowed the attorney, to be taxed in the plain-
tiff's costs in said suit, and execution shall be issued on said judg-
ment if the same be not paid into the treasury within twenty days
after the rendition thereof.

Id s 156
Certificate of
comptroller,
prima facie
evidence

150. The certificate of the comptroller, under seal, of the amount
of tax so due as aforesaid, shall be prima facie evidence to entitle
the State to judgment for said amount, and said penalty or damages;
and any engine, car, or other property, found in the poseession of
said company, or of any officer, agent, or employee thereof, in the

What property
deemed liable
to execution

service of the said company, shall be deemed and considered as the
property of said company, and shall be liable to execution and sale
for the payment of the said judgment and costs.

Id s 157
Where railroad
extends beyond
limits of State,
how comp-
troller to ascer-
tain amount of
gross receipts
within this
State

131. Whenever the road of any railroad company, organized
under the laws of this State, shall extend beyond the limits of this
State into any other State or States, and the return of the president,
treasurer, or other financial officer of said company, made to the
comptroller, shall not show certainly and accurately the precise
amount of gross receipts within this State, the comptroller may
ascertain said amount by making the gross receipts in this State
bear the same proportion to the whole gross receipts of said com-
pany as the number of miles of said road in this State does to the
whole number of miles in length of said road.

Id s 158.
Property of rail-
road paying
said tax, to be
exempt from
taxation for
State

152. The property, real and personal, of all railroad companies
which shall duly pay into the treasury the said annual tax on gross
receipts as aforesaid, shall be exempt from taxation for State pur-
poses.

Railroad PROPERTY.

1876, c 159, s 1
Railroad prop-
erty to be taxed

153. The property, real and personal, of each and every railroad
company in this State, working their roads by steam, shall be as-
sessed and taxed for county and municipal purposes in the same
manner as the property of individuals is now assessed and taxed,
and the authorities of the several counties and the city of Baltimore
are hereby authorized and directed to proceed to assess and collect
taxes on said property in the same manner as upon like property of