ART. 81] PAYMENT OF TAXES BY CORPORATIONS. 538

1890, ch. 244.

88s. If upon the return of the writ issued against such cor-
poration, the said corporation, being duly summoned as afore-
said, shall fail to appear by attorney or agent upon the first
call of the docket, it shall be the duty of the court to cause
the personal appearance of the said corporation to be entered,
and the cause shall stand for, trial or hearing and judgment
shall be rendered as if said corporation had appeared by
attorney, and if such corporation shall appear by attorney or
agent and either parly shall desire a trial by jury, it shall be the
duty of the court to cause the issues to be framed and a jury to
be empanelled 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 State taxes so due as aforesaid, and the
five per cent, additional as damages with interest and costs, and
a fee of ten dollars shall be allowed the attorney for the State,
to be taxed in the plaintiff's costs in said suit, and execution
shall be issued on such judgment if the same be not paid into
the treasury within twenty days after the rendition thereof.

Ibid.

88 v. The certificate of the comptroller under seal, of the
amount of such State taxes so due as aforesaid, and of such
penalty or damages, shall be prima fade evidence to entitle the
State to judgment for said penalty or damages in every case in
which such State taxes shall be so in arrear and unpaid and for
which such suit is so brought as aforesaid.

Ibid.

88 D. The comptroller of the treasury may select any attorney
in whom he may have confidence, to bring such suit and con-
duct the same to judgment and execution; but such attorney
shall have no power to receive or receipt for the money so due
the State, and no acquittance shall be good to discharge any such
corporation from such taxes but the receipt of the State
treasurer for such amount so due as aforesaid, or the proper
officer to whom execution may be issued on such judgment as
aforesaid; if any such attorney or person other than the State
treasurer or the proper officer to whom execution may issue on
such judgment shall presume in any such case to receive and