the same was payable as aforesaid, which recovery In force and approved March 28, 1868. 1868, c. 302 entitled an act to provide for refunding money paid into the state treasury enacts as follows: Payment of take. when not paid cuit court. tain. 148. If any person or corporation in this state shall 1868, c. 302. s. 1. have heretofore paid or shall hereafter pay by mistake taxes by miswhether of law or fact to any lawful collector of state taxes any larger sum than was properly payable, and such taxes shall not have been paid by such collector Proceedings into the treasury of the state, such person or corpora- into treasury. tion may file a petition in the circuit court of the Petition to circounty in which such person resides or in which such corporation has its principal place of business or in Baltimore city court, if such person has his residence or such corporation its principal place of business in the city of Baltimore, stating in the said petition to What to conwhom said taxes were paid and when and the amount thereof, and on what account and for what year the taxes were so paid, and all the facts necessary to enable the court to determine the question involved; and thereupon the said court shall lay a rule requiring the Rule on collectax collector to whom said taxes were paid to answer the petition by a day named, which rule shall be served on such collector; and the states' attorney for the county or city of Baltimore in which the said petition shall be filed shall appear to said proceedings on behalf of the said collector without charge, and if the court after a hearing of the matter of said petition in such Hearing. manner and according to such regulations for ascertaining the facts of the case, as it shall by its rules prescribe, shall be of opinion that the taxes alleged tor. to have been paid by mistake were not legally demandable of said petitioner and were paid by mistake, then Decree of court. it shall so declare and adjudge that the amount found to have been overpaid shall be returned to the petitioner by the said collector deducting therefrom, however, any arrears of state taxes which may be shown to be due by said petitioner for any other years, or on any other account; and such judgment may be enforced Attachment or by attachment or execution against the said collector, and his official bond shall also be responsible for said judgment; the cost of the aforesaid proceedings shall be regulated by the court and paid by the petitioner or defendant as the court shall in its discretion determine; and for such portion of the costs as shall be awarded to be paid by the collector he shall be allowed in his settlements with the comptroller of the treasury. execution. Costs. Ibid. s. 2. What court to have jurisdic tion, when taxes paid into treasury. 149. If at the time of the filing of the petition, provided for in the next preceding section, the taxes so alleged to have been paid by mistake shall have been paid into the treasury of the state, then the said petition shall be filed in the circuit court for Anne Arundel county, and the comptroller of the treasury shall be made defendant thereto in the place and stead of the tax collector, and the attorney general shall appear for him without charge, and like proceedings shall thereupon be had as are provided for in the next preceding section; but no execution or attachment shall Comptroller to issue against said comptroller, but he shall report the ral assembly. said judgment against him if any be obtained to the general assembly, if then in session, to the general assembly at its next session in order that the payment of the same may be provided for by law. report to gene Ibid. s. 3. Payments gen sury by mis take. 150. If any person or corporation has paid or shall erally into trea- pay by mistake of law or of act any money into the treasury of the state, or shall have paid or shall pay on account of the state any sum or sums of money which the state was by law bound to have paid, the said person or corporation may file a petition in the circuit court of Anne Arundel county, as provided for in the preceding section, and the comptroller of the treasury shall be made defendant thereto and the attor ney general shall appear for him, and like proceedings Proceedings. shall be thereupon had as are provided for in the two preceding sections of this act; but no execution or attachment shall issue against said comptroller, but he shall report the judgment against him if any be obtained to the general assembly, if then in session, or at its next session, in order that the payment of the same may be provided for by law. Right of appeal. 151. Any of the parties to the said proceedings Ibid. 8. 4. herein before provided for shall have the right to appeal to the court of appeals from any judgment of any of the courts heretofore named; and upon such an appeal being prayed the record of the said cause shall Proceedings. be forthwith transmitted to the court of appeals if then in session or to the next term thereof if not in session; and the said cause so transmitted shall be placed upon the special docket of the said court, and shall be heard and determined at the first session of the said court after the transmission of the said record as aforesaid. In force and approved March 30, 1868. NOTE-The above law was prepared by Messrs. Gwinn, Maulsby and Carter, Commis. sioner appointed by the Governor to draft laws, under section 48 of Art. 3 of Const. See notes, pp. 19, 22, 98. 1868, c. 152 exempts from all state and county taxes and charges whatsoever for ten years from March 20, 1868, the structure of the Maryland and Virginia Bridge Company over the Potomac river, between Shepherdstown and Washington county, and which lies in this state. 1868, c. 272 exempts from state and city taxation the real and personal property of the General German Protestant Orphans' Association of the city of Baltimore; provided, the assessable property of said association does not exceed in value $100,000. ARTICLE LXXXVIII. Sheriffs. SERVING PROCESS. 1. Returns: rule on sheriff: judgment against him: proviso. 1868, c. 203. Returns. SERVING PROCESS. 1868, c. 203 adds the following section to this article: SEC. 1. If any sheriff shall make return to the court of any fieri facias, attachments, venditioni exponias, that he has seized the property of the defendant which remains unsold, or that the property heretofore levied upon remains in his hands unsold for want of buyers, or that the defendant has satisfied the plaintiff or his attorney, the debt or claim or any part thereof men tioned in the said process, the said plaintiff or his attorRule on sheriff. ney may apply to the said court for a rule on the said sheriff or late sheriff as the case may be, to bring the said money into court or before a judge thereof on a day to be named in the said rule, or show good cause to the contrary, and upon the failure of the said sheriff or late sheriff to bring said money into court, or before the said judge at the time mentioned in the said rule or any other day to be named by the said judge the amount of the debt, damages, interest and costs to be ascertained by the plaintiff or attorney, or such other proof as the judge may require, the said court or judge in the recess may cause judgment to be entered by the clerk against the said sheriff for the plaintiff's claim, interest and costs in favor of the plaintiff without stay of execution, and without the right of the defendant to supercede or appeal from the same; provided, that the said court or judge thereof shall be satisfied that the said sheriff has received the said debt, interest and costs or any part thereof from the defendant in the said pro Judgment against sheriff. Proviso. cess, and that his said return of process is false and untrue, and the remedy under this section shall not prejudice the plaintiff's right to proceed against the bond of the sheriff by suit. 1868, c. 380 amends section 167 of this article to read as follows: Sales and in Leasehold estates. SEC. 167. The orphans' court, if they shall think 1868, c. 380. such sale advantageous to the ward, may order any vestments. guardian to sell leasehold estates of his ward, and shall order the proceeds to be invested in bank stock or any other good security, in the name of the ward, and no sale, transfer or disposal of the said stock shall be made without the order of the court. The said court may, also, if they shall think the same advantageous to the ward, order any guardian to lease any leasehold estates of the ward, for the whole or any part of the unexpired term, on such terms as may be deemed advantageous; provided that such agreement for a lease shall not have Proviso. any effect until reported to and approved by the court, and the rents arising on each lease shall be accounted for as other property or income of the ward. In force and approved March 30, 1868. |