888 LAWS OF MARYLAND. [CH. 407
CHAPTER 407.

AN ACT to repeal and re-enact, with amendments, Section
150 of Article 81 of the Code of Public General Laws of
Maryland, 1929 Supplement, title "Revenue and Taxes, "
sub-title "Suits for Collection of Taxes, " and to repeal
and re-enact, with amendments, Sections 152 and 153 of
Article 81 of the Code of Public General Laws of Mary-
land, 1929 Supplement, title "Revenue and Taxes, " sub-
title "Refund of Taxes, " relating to the defenses which
may be raised in suits for collection of taxes and the
rights of taxpayers in respect to the recovery of taxes
erroneously or mistakenly paid.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Section 150 of Article 81 of the Code of
Public General Laws of Maryland, 1929 Supplement, title
"Revenue and Taxes, " sub-title "Suits for Collection of
Taxes, " be and the same is hereby repealed and re-enacted,
with amendments, to read as follows:

150. In any such action the certificate of the authority
charged with the collection of the tax, that is, the Comp-
troller of the Treasury, collector of any county and/or city,
showing the amount of tax due with all penalties and in-
terest shall be prima facie evidence to entitle the plaintiff
to judgment for the amount of such tax, penalty and in-
terest and shall cast upon the defendant the burden of
proving that the tax has been paid or any other sufficient
defense, but this section shall not be construed to permit
the defendant to interpose any defense which he might
have raised by way of appeal from the assessment upon
which such tax was levied.

SEC. 2. And be it further enacted, That Sections 152
and 153 of Article 81 of the Code of Public General Laws
of Maryland, 1929 Supplement, title "Revenue and Taxes, "
sub-title "Refund of Taxes, " be and the same are hereby
repealed and re-enacted, with amendments, to read as
follows:

152. Whenever any person shall have erroneously or
mistakenly paid into the Treasury of the State more
money for taxes or other charges than was properly
and legally chargeable to or collectible from such
person and shall have filed with the Comptroller of the
State a written demand for the refund thereof the Comp-