ART. 81.] REVENUE AND TAXES. 569

dollars, and imprisoned for not less than two nor more than
twelve months.

70. If any collector shall have good reason to believe that he
will be resisted by violence in the discharge of his duty in
making a sale, he may, prior to the day of sale, summon the
posse cornitatus for his protection and the protection of peaceable
persons attending such sale, and the said posse when so sum-
moned and attending shall be paid as hereinbefore directed, and
shall be liable to be proceeded against as hereinbefore provided
for failing or refusing to attend.

71. Whenever a sale of either real or personal property shall
be made by any ministerial officer under judicial process or
otherwise, all sums due and in arrear for taxes from the party
whose property is sold shall be first paid and satisfied, and the
officer, or person selling, shall pay the same to the collector of
the county or city, if any, or to the treasurer if there be no
collector.

72. Administrators shall pay all taxes due from their decedents
as preferred debts and to the exclusion of all others, except the
necessary funeral expenses, and on failure their bonds shall be
put in suit for the use of the State, and recovery had for the
whole amount of taxes due and interest from the time they were
payable; this section shall also apply to guardians for taxes upon
property in their hands as such.

73. The tenant or person holding any leasehold estate, shall
pay to the collector the taxes levied upon the demised premises,
and shall have his action against the landlord for the sum so
paid, or may deduct the same out of the rent reserved, unless
otherwise agreed between the lessor and lessee.

74. Taxes shall be considered in arrear on the first day of
January next succeeding the date of their levy, and shall bear
interest from that date, at the rate of six per centum per annum,
but no tax payer shall be charged interest on his taxes by any
collector until such collector shall have left with said tax payer
an account of taxes due from him, before the same shall be in
arrear, as aforesaid.

75. The county commissioners and Mayor and City Council
of Baltimore, shall levy upon their counties and the said city,