758 COURTS. [ART. 26

taxes, or either of them, who has failed or neglected to collect
any taxes or fees within the time prescribed by law, the court
or judge may, on such terms as they may prescribe, by an
order, extend the time of such sheriff or collector to complete
the collections, which extension may be limited in the discre-
tion of the court or judge, and may be renewed as may be
'deemed reasonable, and the said petition and orders shall be
filed in the office of the clerk of the circuit court, or superior
court, where such application is made, and on application of
the legal representative of any deceased sheriff or collector he
shall be entitled to avail himself of the provisions of this sec-
tion as fully as such deceased sheriff or collector could do if ,
living.
Baldwin v. State use of Hull, 89 Md. 596.

1888, art. 26, sec. 39. 1860, art. 29, sec. 47. 1852, ch. 75, sec. 2.

41. The courts and judges aforesaid may grant the relief
and extension provided in the preceding section in favor of
sheriffs and collectors to the securities, executors, adminis-
trators or trustees of sheriffs and collectors, who may respec-
tively succeed to their rights and duties.

Ibid. sec. 40 1860, art. 29, sec. 48. 1852, ch. 75, sec. 3.

42. The said courts and judges may, in their discretion,
require the party applying for such relief to serve notice on the
comptroller and county commissioners, or on either of them,
according to the character of the taxes represented to be in
arrears, previous to passing a final order on such application.

Ibid. sec. 41. 1860, art. 29, sec. 49. 1852, ch. 75, sec. 5.

43. Nothing contained in the three preceding sections shall
prevent or delay the enforcement by the comptroller, county
commissioners or others interested of their rights and remedies.

Removal of Cases from Courts of Law to Courts of Equity.

1896, ch. 229, sec. 42.

44. In every case at law or in equity in which it shall
appear that the plaintiff is entitled to some relief or to some
remedy, but not in the particular court, or on the side of the
court in which the suit is brought or the relief is prayed, the
plaintiff shall not on that account be non-suited or the case
dismissed; but the case may, in the discretion of the judge
presiding in the court in which the suit is pending, at any