ART. 11. ] LEVY AND COLLECTION OF TAXES.
individuals now assessed and taxed, or liable to assessment and

129

taxation by the laws of this State; provided, that no extra assess-
ment shall be made, and no extra or special tax shall be levied or
collected on any bridge or bridges over streams, or on any tunnel
forming any part of the roadway of any railroad or railroads in this
State, it being the meaning and intent of this act that any bridge
over streams or any tunnel forming a portion of the roadway of any
of said railroads shall be valued at the same rate that any other
equal portion of said road is valued.

PAYMENT OF TAXES BY MISTAKE.

Exemptions

154. If any person or corporation in this State shall have here-
tofore paid or shall hereafter pay by mistake, whether of law or fact,
to any lawful collector of State taxes any larger sum than was prop-

1868, c 302, s 1
Payment of
taxes by mis-
take.

erly payable, and such taxes shall not have been paid by such col-
lector into the treasury of the State, such person or corporation may

Proceedings
when not paid
into treasury.

file a petition in the Circuit Court of the county in which such per-
son 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 the city of

Petition to Cir-
cuit Court

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 thereupon the said

What to con-
tain.

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 State's 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

Rule on collec-
tor

charge, and if the court after a hearing of the matter of said peti-
tion in such manner and according to such regulations for ascer-
taining the facts of the cage, as it shall by its rules prescribe, shall
be of opinion that the taxes alleged to have been paid by mistake
were not legally demandable of said petitioner and were paid by

Healing.

mistake, then it shall so declare and adjudge that the amount found
to have been overpaid shall be returned to the petitioner by the said
collector, deducting therefrom, however, 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 by

Decree of court

attachment or execution against the said collector, and his official
bond shall also be responsible for said 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 deter-
mine; 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.

9

Attachment or
execution.
Costs.