HERBERT R. O'CONOR, GOVERNOR. 1209

be enforced or renewed as other judgments or decrees, and
(c) that where the assessment of any tax imposed by this
Article has been made within the period of limitation prop-
erly applicable to such assessment, such tax may be collected
by an action at law or suit in equity if commenced within
four years after the assessment of the tax.

SEC. 3. And be it further enacted, That Sections 161 and
162 of Article 81 of the Annotated Code of Maryland (1939
Edition), title "Revenue and Taxes", sub-title "Refund of
Taxes'7, be and the same are hereby repealed and re-enacted,
with amendments, to read as follows:

161. Whenever any person shall claim to have erroneously
or mistakenly paid into the Treasury of the State more money
for ordinary taxes than was properly and legally chargeable
to or collectible from such person he may file with the Comp-
troller of the State a written demand for the refund thereof,
which, if approved by the Comptroller, shall be refunded out
of any funds appropriated for such purpose, or, if no
such funds are available, shall be certified to the Governor
for inclusion in the next budget. In the case of ordinary
State taxes erroneously or mistakenly paid to any collector
or other agent authorized by law to collect such taxes, claims
for refund may be made upon such collector or other agent
who, if authorized by the State Comptroller, may refund the
same out of any State funds in the hands of such collector or
other agent. No refund shall be made, approved or certified
in any case where it appears that the assessment upon which
such taxes were levied and collected has become final and has
not been modified on appeal as provided in this Article, and
the only basis for the refund is a claim that such assessment
was erroneous or excessive. Such claim for refund shall be in
such form, verified in such manner, contain such information
and be supported by such documents as may be prescribed
by regulations of the Comptroller, and shall be filed within
three years from the date of the payments of the ordinary
taxes for which refund is requested.

162. Whenever any person shall claim to have erroneously
or mistakenly paid to the County Commissioners of any Coun-
ty, or to the Collector for such County, or to the Mayor and
City Council of Baltimore, or the collector for Baltimore City,
more money for ordinary county or city taxes than was prop-
erly and legally chargeable to or collectible from such per-
son, he may file with the collector a written application for
the refund thereof, and if approved by such collector, the
said County Commissioners or the Mayor and City Council of
Baltimore shall levy and pay to such person any money that