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The Maryland Code Public General Laws, 1904
Volume 393, Page 1828   View pdf image (33K)
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1828 REVENUE AND TAXES. [ART. 81

office, and to cause suit to be brought for such State taxes and
such penalty or damages in the circuit court for the county in
which the principal office of said corporation is located, or in
the superior court of Baltimore city, or the court of common
pleas, if the principal office of such corporation 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 such corpo-
rations; and service of the writ aforesaid on any officer of such
corporation shall be deemed and taken as a sufficient service on
such corporation.

Roland Park Co v. State, 80 Md. 452. State v. Safe Deposit Co., 86 Md.
583. Tube Works v. Improvement Co., 87 Md. 210. Hull v. Southern
Development Co., 89 Md. 11. Cleaveland v. Mullin, 96 Md. 601-605.

1890, ch. 244, sec. 88s.

94. If upon the return of the writ issued against such
corporation, the said corporation, being duly summoned as
aforesaid, 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 party 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 the 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 afore-
said, and for five per cent, additional as damages with interest
and costs, and a fee of ten dollars shall be allowed the attor-
ney for the State, to be taxed in the plaintiffs 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. sec. 88 C.

95. 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, sec. 88 D.

96. The comptroller of the treasury may select any attorney
in whom he may have confidence to bring suit and conduct the


 

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The Maryland Code Public General Laws, 1904
Volume 393, Page 1828   View pdf image (33K)
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