The aegis & intelligencer. [volume] (Bel Air, Md.) 1864-1923, 1868-07-10

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TO provide for refunding money paid into
the State Treasury
.ioycruur.

Sfo l. De il enacted Ly the General Assembly
of Maryland, That if any person or corpora
ton 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 pay
able, and such taxes shall not have been paid
by such Collector into the Treasury of the
State such person or corporation may file a
petition in the Circuit Court of the county in
which such person resides, or in which such
corporation has its principal place of bust
ness, or in Baltimore City Court; If such per-
son has his residence, or such corporation
its principal place of business in the City of
Baltimore, stating in the aidpetition 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 there
upon, the said Court shall lay a rule requir-
ing the tax Collector to whom said taxes
were paid, to answer the petition by 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 said Collector with
out charge, and if the Court after hearing
of the matter Of said petition in such manner
and according to such regulations for ascer-
tanning 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 demandable of said petition
er, and were paid by mistake, then it shall so
declare and adjudge that the amount found
to have been overpaid shall be returned to
the petitioner by the said Collector, deduct
Jug therefrom, however, any arrears of State
taxes which may be shown TO be due by said
! rpfitippnI an
other account, and such judgment may be
enforced by attachment OF execution against
the said Collector, and his official bond shall
also be responsible for said judgment. Thecost
of the aforesaid proceedings shall be regula-
ted by the Court, and paid by the petitioner
or defendant as the Court shall in its discre-
ton determine, and for such portion of the
costs as shall be awarded to be paid by the
Collector, he shall be allowed in his settle
ments 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 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 Gene.
raj shall appear for him without charge, and
like proceedings shall thereupon he had as
are provided for in the next preceding sec.
ton; but no execution or attachment shall
issue against said Comptroller, but lie shall
report the said judgment against him. if any
be obtained, to the General Assembly if then
in session, or to the General Assembly at its
next session, in order that the payment of
the same may be provided for by law.
Goo 2 And bn II aY,nnta1 That if
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 or
sums of money which the State was by law
bound to have paid, the said person or cor
poration may file petition in the Circuit
Court of Anne Arundel county, as provided
for in the preceding section, and the Comp
troller of the Treasury shall be made defend
ant thereto, and the Attorney General shall
appear for him, and like 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.
Sec. 4. And be it enacted, That any of
the parties to the said proceedings hercinbc
fore provided for, shall have the right of ap-
peal to the Court of Appeals from any judg- |
ment of any of the Courts heretofore named, |
and, upon such appeal being prayed, the
record of the said cause shall be forthwith
transmitted to the Court of Appeals, if then
in session, OF 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.
SEC. ). And be il enacted, That this Act shall
take effect from HE date OF its passage.
Approved March 30, 1868
THOMAS SWAMI,
jul0It Governor.