742

LAWS OF MARYLAND.

days after such assessment, deliver a fair copy there-

of to the collector or collectors of his county or city,

or a copy of so much thereof as it shall be his duty

to collect.

Proceed to

SEC. 42. Every collector, receiving a copy of such

collect.

assessment or rate, shall, within thirty days there-

after, proceed to collect the same, and shall pay the

county and city taxes to the county commissioners,

or to the mayor and city council, as the case may be,

or their order, within six months after receiving the

copy aforesaid ; and all moneys levied for educational

purposes by the county commissioners of the several
counties, shall be levied separately and distinctly
from the other items of taxation, and a list thereof

furnished to the school commissioners of the said

counties; and the collector shall make return of all

Shall make
return

said tax collected upon the days required by law for

the return of the State school taxes; if any such col-

lector shall fail to perform his duties as directed in

this section, said collector shall be liable to prosecu-

tion, and on conviction, shall be fined not less than

one hundred nor more than tive hundred dollars, in

the discretion of the court.

Shall fail or

SEC. 43. If the county commissioners or Appeal

refuse

Tax Court, or their clerks, shall fail or refuse to de-

liver to the collectors copies of the said levy lists, or

if they shall in any other way impede, hinder or

delay the said collectors in the discharge of their

duties, they shall individually be liable to indictment

in the Circuit Court for the county, or the Criminal

Court of Baltimore, and upon conviction thereof,

forfeit and pay the sum of one thousand dollars, for

the use of the State, or the said sum may be recov-

ered by action of debt in the name of the State, in-

stituted against the parties in default, jointly and

severally, by the State's Attorney, upon the requisi-

tion of the Governor.

SEC. 44. Every collector of State taxes shall ac-

Shall account
for

count for and pay to the Treasurer two-thirds thereof

by the first day of January succeeding the date of

levy of the said taxes, and the remaining third by

the first day of April thereafter.

Shall pay

SEC. 45. All persons and incorporated institutions

that shall pay their State taxes on or before the first