686 LAWS OF MARYLAND. [CH. 226

sums due and in arrears for taxes, upon such property, from
the party whose property is sold shall be first paid and satis-
fied; and the officer or person selling shall pay the same to the
collector of the county and/or city.

(b) Whenever a sale of either real or personal property of
a corporation, from which state taxes are due and payable, shall
be made by any sheriff, constable, trustee, receiver or other
ministerial officer, under judicial process or otherwise, all sums
due and in arrears for state taxes from the corporation whose
property is sold shall be first paid and satisfied, after the neces-
sary expenses incident to the sale; and the officer or person
selling said property shall pay the same to the person whose
duty it is to collect or receive said taxes, under the laws of
this State.

(c) Executors shall pay all taxes due from their decedents
as preferred debts, and to the exclusion of all others, except
the necessary funeral expenses; and on failure, their bonds
shall be put in suit for the use of the State, and recovery had
for the whole amount of taxes due, and interest from the time
they were payable; this sub-section shall also apply to guard-
ians, for taxes upon property in their hands as such.

Time for Assessment and Collection.

143. Notwithstanding any provision of this Article direct-
ing taxes to be assessed or collected within any special time,
any taxes which ought to have been so assessed or collected
may be assessed and collected at any time within the period
of limitations prescribed by law.

Forfeiture of Corporate Charters for Non-Payment of Taxes.

144. (a) If any domestic corporation shall refuse or neglect
to pay to the State, or the proper officers thereof, any fran-
chise tax due by it, or any tax on its capital stock or shares
thereof due by it, or any gross receipts tax due by it, for a
space of two years from the first day of January next after the
expiration of the calendar year during which said taxes be-
came due and payable, it shall be the duty of the Comptroller
of the State to certify immediately thereafter to the Governor
a list of all such corporations, and the Governor shall forth-
with issue and publish his proclamation declaring under this
section that the charters or certificates of incorporation of such