1534 LAWS OF MARYLAND. [CH. 606

the lien and the date thereof. From the time such lien is
filed with the Clerk of the Court of the jurisdiction in which
the property covered by the lien is located and judgment
entered thereon as herein prescribed, such lien shall be
superior to that of any subsequent mortgages, pledges, pur-
chaser or judgment creditor. The lien of any mortgagee,
pledgee, purchaser or judgment creditor which became per-
fected as against third persons, prior to the filing of notice of
the State's lien with the Clerk, shall be preferred to the lien
of the State, provided that such mortgagee, pledgee, pur-
chaser or judgment creditor took and perfected his lien with-
out actual notice or knowledge of The existence of the lien of
the State.

(4) In any case where a notice of lien has been filed by the
Comptroller and judgment entered thereon, as herein provided,
and the full amount of the lien and judgment is not paid the
State within thirty (30) days after filing, the Attorney
General, at the request of the Comptroller, shall file a civil
proceeding by way of attachment, execution or otherwise in
any of the Courts of this State or may proceed by way of an
equitable proceedings to enforce the lien and judgment thereon
of the State for tax, interest, penalty, delinquent fee and
costs upon any property and rights to property, real or per-
sonal, owned by the delinquent taxpayer, or in which he has
any right, title or interest including any property, real or
personal, or the income therefrom held for the benefit of said
delinquent taxpayer by any custodian, fiduciary, receiver or
trustee, under any deed of trust or trust instrument including
a spendthrift trust whether created by will, deed of trust or
otherwise. All persons having liens upon, or claiming any
interest in the property or rights to property sought to be
subjected, as aforesaid, shall be made parties to such proceed-
ings and brought into Court. The Court, without a jury, shall
adjudicate all matters involved in the proceedings, and de-
termine the merits of all claims or liens, and in all cases where
the claim or interest of the State is established, may decree a
sale of the property or rights to property, and a distribution
of any money or proceeds of sale, according to the interests
of the parties and the State.

(5) The lien of the State for income tax due and unpaid,
and for interest, penalty, delinquent fee and costs, as by law
provided, shall extend to and cover all salary, wages, hire,
remuneration and compensation for personal services of every
kind, due and owing at the time such lien accrues, and which
shall become due thereafter, am long as said lien is not fully
satisfied and discharged. The Comptroller shall promptly
give notice of such lien, and the amount thereof, to any em-