688 LAWS OF MARYLAND. [CH. 226

appears upon his books, a notice that its charter will be re-
pealed, annulled and forfeited, under the provisions of this
section unless all taxes, interest and penalties so due by it are
paid as aforesaid, it being the intention hereof that the mail-
ing of such notice shall be sufficient, and that the failure for
any reason of any such corporation to receive the notice so
mailed to it, shall in no wise affect the repeal, annullment and
forfeiture of its charter, in accordance with this section.

(c) Nothing in this section shall be held or construed to re-
peal, supersede or in any manner affect any remedy or provi-
vision of law for the collection of any and all taxes, and the
interest and penalties due thereon.

Suits for Collection of Taxes.

145. Any tax may be collected from the person liable under
this Article to pay the same by action of assumpsit instituted
at any time after said tax shall be come due and payable, and
within the period of limitation prescribed by this Article, and
such suit may be maintained notwithstanding the existence
of other remedies by way of sale of real estate, or otherwise.

146. Any such suit for the collection of State taxes may
be instituted either. (a) in the name of the State, or (b) in
the name of the Treasurer, or other officer authorized by law
to collect the same, and for the collection of county or city
taxes either (a) in the name of the Board of County Com-
missioners, or corporate name of the city, as the case may be,
or (b) in the name of the officer authorized by law to collect
the same describing himself always as such; provided (1) that
where both State and County or City taxes are payable by the
same person to the same officer, a suit brought in the latter's
name may combine counts or claims for such State taxes with
counts or claims for such county and/or city taxes; and pro-
vided further (2) that if the officer in whose name any such
suit may have been brought shall die or resign, or in any way
cease to be such officer, during the pendency of such action
his successor may, on motion, be substituted as plaintiff, and
any judgment obtained by any such officer may be enforced
and collected by his successor in like manner as if the judg-
ment had been obtained in the name of such successor.

147. Any such suit, whether the defendant be a resident
or a non-resident of this State may be begun by writ of at-