52                                LAWS OF MARYLAND                        [CH. 27

promptly record and index all such notices of liens filed with him by
the Comptroller and shall enter such lien in the judgment docket of
the Court stating the name of the delinquent taxpayer, the amount
of the lien and the date thereof. From the time such lien is filed with
the Clerk of the Court of the jurisdiction in which the property
covered by the lien is located and [judgment entered thereon]
indexed as herein prescribed, such lien shall be superior to that of
any subsequent mortgages, pledges, purchaser or judgment creditor

[.] and shall have the full force and effect of a lien of judgment. The
en of any mortgagee, pledgee, purchaser or judgment creditor which
became perfected as against third persons, prior to the filing of
notice of the State's lien with the Clerk, shall be preferred to 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 Comp-
troller and [judgment entered thereon,] indexed, as herein provided,
and the full amount of the lien and judgment 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 by way of
attachment, execution or otherwise in any of the Courts of this
State or may proceed by way of an equitable proceedings to enforce
the lien and judgment thereon 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 taxpayer, or in which he
has any right, title or interest including any property, real or per-
sonal, or the income therefrom held for the benefit of said delinquent
taxpayer by any custodian, fiduciary, receiver or trustee, under any
deed of trust or trust instrument including a spendthrift trust
whether created by will, deed of trust or otherwise. All persons
having liens upon, or claiming any interest in the property or rights
to property sought to be subjected, as aforesaid, 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.

SEC. 2. And be it further enacted, That this Act shall take effect
June 1, 1958.

Approved March 6, 1958.

CHAPTER 27
(Senate Bill 56)

AN ACT to repeal and re-enact, with amendments, Section 279 (i) of
Article 81 of the Annotated Code of Maryland (1957 Edition),
titled "Revenue and Taxes", sub-title "Income Tax", amending the

EXPLANATION: Italics indicate new matter added to existing law.

[Brackets] indicate matter stricken from existing law.
CAPITALS indicate amendments to bill.
Strike out indicates matter stricken out of bill.