ART. 81.] GROSS RECEIPTS OF RAILROAD COMPANIES. 1263

penalty or damages, to be added to the said taxes so due and
unpaid; and it shall be the duty of the comptroller to add the
same to the said account, and forthwith to make out said account
and certify the same under the seal of his office, and to cause suit
to be brought for said taxes in the circuit court for the county
where the principal office of such company is located, or in the
superior court of the city of Baltimore, the court of common pleas
or the Baltimore city court, if such principal office be located in
said city; and the said suit shall stand for trial at the first term
after service of the writ shall have been made on said company;
and service of the writ aforesaid on any officer, agent or employee
of such railroad company shall be deemed and taken as sufficient
service on said company.

1873, ch. 234. 1874, ch, 408.

151. If, upon the return of the writ issued against such rail-
road 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 personal appearance of said company to be
entered, and the case shall stand for trial or hearing, and judg-
ment shall be rendered as if said company had appeared by
attorney; and if said company shall appear 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 em-
panelled for the trial thereof; and if the verdict 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 plaintiff's costs in said
suit, and execution shall be issued on said judgment if the same
be not paid into the treasury within twenty days after the ren-
dition thereof.

Ibid.

152. 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
possession of said company, or of any officer, agent or employee