HERBERT R. O'CONOR, GOVERNOR. 825

the lien of the State, provided that such mortgagee, pledgee,
purchaser or judgment creditor took and perfected his lien
without actual notice or knowledge of the existence of the lien
of the State.

(4) In any case where a notice of lien has been filed by the
Comptroller, as herein provided, and the full amount of the
lien is not paid the State within thirty (30) days after filing,
the Attorney General, at the request of the Comptroller, shall
file a civil proceeding in the Court wherein the notice of lien
has been filed to enforce the lien of the State for tax, interest,
penalty, delinquent fee and costs upon any property and rights
to property, real or personal, owned by the delinquent tax-
payer, or in which he has any right, title or interest. All
persons having liens upon, or claiming any interest in the
property or rights to property sought to be subjected, as afore-
said, shall be made parties to such proceedings and brought
into Court. The Court, without a jury, shall adjudicate all
matters involved in the proceedings, and determine the merits
of all claims or liens, and in all cases where the claim or
interest of the State is established, may decree a sale of the
property or rights to property, and a distribution of any money
or proceeds of sale, according to the interests of the parties
and the State.

(5) The lien of the State for income tax due and unpaid,
and for interest, penalty, delinquent fee and cost, as by law
provided, shall extend to and cover all salary, wages, hire,
remuneration and compensation for personal services of every
kind, due and owing at the time such lien accrues, and which
shall become due thereafter, as long as said lien is not fully
satisfied and discharged. The Comptroller shall promptly
give notice of such lien, and the amount thereof, to any em-
ployer of any delinquent taxpayer by registered mail with re-
turn receipt provided for. No employer, after receiving notice
of lien, as herein provided for, or after delivery of such regis-
tered notice of lien 'has been refused by such employer, having
knowledge of its import or reason to know its import, shall
thereafter pay to any individual named in such notice any
salary, wages, hire, remuneration or compensation for personal
services due at the time such notice is received or receipt is
refused, nor shall any employer pay any salary, wages, hire,
remuneration or compensation for personal services thereafter
earned by or payable to such delinquent taxpayer so named
in the notice in excess of Fifteen Dollars ($15. 00) per week,
until the Comptroller shall notify such employer that the lien
has been satisfied or released. All salary, wages, hire, remun-
eration or compensation for personal services due and unpaid
to any delinquent taxpayer named in an}- notice received or