ALBERT C. RITCHIE, GOVERNOR. 689

tachment against the lands, goods, chattels or credits of the
defendant; and such attachment, except as in this Article
otherwise provided, shall be governed in all respects by the
rules of law and procedure applicable to attachments for liqui-
dated damages against non-residents; and no attachment bond
shall be required of the plaintiff.

148. Any such suit shall at the request of the plaintiff
be tried forthwith as soon as same is at issue, and shall
have precedence over all other civil cases whatsoever.

149. It shall be the duty of the Attorney General to in-
stitute any such suit on behalf of the State whenever there-
unto requested by the Governor, the Comptroller, or the Treas-
urer; and it shall be the duty of the attorney or solicitor for
any county or city to institute any such suit whenever there-
unto requested by the Collector of Taxes of such county or
city; and it shall be the duty of each and all of said officers
to request such suits to be instituted whenever taxes are over-
due and unpaid, unless such taxes be sufficiently secured by
lien upon real estate, or otherwise, or unless it is certain that
; any judgment in any such suit would be uncollectible.

150. In any such action the certificate of the authority
charged with the collection of the tax, that is, the Comptroller

of the Treasury, collector of any county and/or city, showing
the amount of tax due with all penalties and interest shall be
prima facie evidence to entitle the plaintiff to judgment for
the amount of such tax, penalty and interest and shall cast
upon the defendant the burden of proving that the assessment
was not legally made or that the tax has been paid or any

other sufficient defense.

Limitations.

151. All State, County or City taxes of every kind for
which no other period of limitation is prescribed by law shall
be collected within four years after they shall have become
due, or else shall be utterly barred; and no such taxes shall
be assessed or collected after said period; provided (a) that
when collectors shall have failed to collect such taxes and
receivers or trustees have within said period been appointed
to complete the collection thereof, the period for collection
thereof shall be extended for two years from the time of the