ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

271

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 corporation or company is lo-

cated, 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

Service.

at the first term after the service of the writ shall have been made

on such corporation or company, and service of the writ aforesaid

on any officer, agent or employee of such corporation or company

shall be deemed and taken as sufficient service on such company.

SEC. 7. And be it enacted, That if upon the return of the writ

issued against such corporation or company, and the said corpora-

tion or company being duly summoned as aforesaid, such corpora-

tion or company 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 said corporation or company to be

entered, and the cause shall stand for trial or hearing and shall

proceed, and judgment shall be rendered as if such corporation or

Appear-

company had appeared by attorney; and if such corporation or

ance.

company shall appear by attorney or agent and either party shall
desire or require a trial by jury, it shall be the duty of the court

to cause 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

taxes so due as aforesaid, and the five per cent, additional as

damages with interest and costs, and a fee of fifty 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 thirty days after

the vendition therof.

SEC. 8. And be it enacted, That the certificate of the comp-

troller under the seal of his office of the amount of tax so due as

aforesaid, and of the said penalty or damages shall be prima facie
evidence to entitle the State to judgment for said amount of State

Prima
facie.

taxes, and said penalty or damages in any case in which suit may

be brought for the recovery of such State taxes as aforesaid.

SEC. 9. And be it enacted, That this act shall take effect from

the date of its passage.

Approved April 3, 1890.