WM. PRESTON LANE, JK., GOVERNOR. 1679

liable to pay the same to the State for a period of four (4)
years from and after the time when such tax becomes due
and payable as provided herein.

330. Whenever the business or property of any person
subject to tax under the terms of this sub-title shall be
placed in receivership, bankruptcy or assignment is made
for the benefit of creditors, or if said property is seized
under restraint for property taxes, all taxes, penalties and
interest imposed by this sub-title for which said person
is in any way liable shall be a prior and preferred claim.
No sheriff, receiver, assignee or other officer shall sell the
property of any person subject to tax under the terms of
this sub-title under process or Order of any Court without
first determining from the Comptroller the amount of any
taxes due and payable by said person, and if there be any
such taxes due, owing or unpaid it shall be the duty of
such officer to first pay to the Comptroller the amount of
said taxes out of the proceeds of said sale before making
any payment of any monies to any judgment creditor or
other claimants of whatsoever kind or nature. Any person
charged with the administration or distribution of any such
property as aforesaid who shall violate the provisions of
this section shall be personally liable for any taxes accrued
and unpaid which are chargeable against the person other-
wise liable for tax under the terms of this sub-section.

REGISTRATION

331. Every vendor engaged in business in this State
except those registered under Section 295 of this Article,
who shall sell or deliver tangible personal property for use,
storage or consumption in this State shall obtain a license
for the privilege of engaging in said business. Such person
shall apply for the license required by this Section within
sixty (60) days from and after the passage of this Act.

332. Each applicant for a license required by Section
331 of this sub-title shall on or before the first day of
August, 1947, make out and deliver to the Comptroller,
upon a blank to be furnished by him for that purpose, a
statement showing the name of the applicant, the name
and address of all agents of the applicant operating within
this State, the location of any and all distribution houses
or other places of business of the applicant in this State,
and such other information as the Comptroller may pre-
scribe.