Port Tobacco times, and Charles County advertiser. (Port Tobacco, Md.) 1845-1898, 1868-06-11
(CHAPTER 3O2.]
AN ACT

To provide for refunding money paid into the
State Treasury.
SECTION l. Be 1t enacted by the General ASSEM-
big of Maryland, That if any persons or cor
poration in this State shall have heretofore paid
or shall hereafter pay, by mistake, whether Of
law or fact, to any lawful Collector of State
taxes, any larger sum than was properly paya-
BILE, and such taxes shall not have been paid by
such Collector into the Treasury of the State,
such person or corporation may file petition
in the circuit court of the county in which such
person resides, or in which such corporation
has its principal place of business, or in Balti-
more City Court, If such person has his resi-
dence or such corporation its principal place of
business in the city of Baltimore, stating in the
said petition to whom 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 re-
curing the Tax Collector to whom said taxes
were paid, to answer the petition by day
named which rule shall be served on such Col
lector, 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 hearing of the matter
of said petition in such 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 to have
been paid by mistake were not legally demand
able Of said petitioner, and were paid by mis-
take, then it shall so declare and adjudge that
the amount found to have been over-paid, shall
be returned to the petitioner by the said Col
lector, deducting therefrom, however, any ar
rears 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 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 regu-
lated 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.
Sec. 2. And be It enacted, That if at the time
of the fling 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
Anne Arundel county, and the Comptroller of
the Treasury shall be made defendent 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 issue against said Comptroller,
but he shall report the said judgment against
him, if any be obtained, to the General Assem-
bly,, if then in session, or to the General As
sembly at its next session, in order that the
payment Of the same may be provided for by
law.
SEC. 3. And be Il enacted, That if any per-
SON or corporation has paid or shall 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 OF
sums Of money which the State was by law
bound to have paid, the said person or corpo-
ration may file 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 Attorney General shall appear for him and
like proceedings shalt 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 OBJ
tanned, to the General Assembly if then in SEES
sion, or at its next session, in order that the
payment of the same may be provided for by
law.
SEC 4. And be Il enacted, That any of the
parties to the said proceedings hereinbefere pro-
vided for shall have the right Of appeal to the
Court of Appeals from any judgment OF any !yyc}
appeal being prayed, the record of the said
canse shall be forthwith transmitted to thu
Court of Appeals if then in session, or to tn.
next term thereof if not in session, and the sale
cause SO transmitted, shall be placed upon thu
special docket of the said court, and shall b
heard and determined at the first session OF tn,
said court after the transmission OF the sale
record as aforesaid.
SEC. 5. And be it enactd, That this Act shall
take effect from the date of its passage.
Approved March 80, 1868.
THOMAS SWAMI,
Governor.