748

LAWS OF MARYLAND.

SEC. 63. Whenever a sale of either real or per-

Be first paid
and satisfied

sonal 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 treas-

urer, if there be no collector.

Taxes due pre-

SEC. 64. Administrators shall pay all taxes due

ferred debts

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.

Tenant in pos-
session to pay

SEC. 65. The tenant or person holding any lease-
hold 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 de-

duct the same out of the rent reserved, unless other-

wise agreed between the lessor and lessee.

SEC. 66. Taxes shall be considered in arrear on the

Arrear

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.

SEC. 67. The county commissioners and the Mayor

Commission

and City Council of Baltimore, shall levy upon their

respective counties and the City of Baltimore, such

commission as will in their judgment insure a speedy

collection of said taxes, not exceeding five per centum

on the amount to be placed in the hands of said

collectors for the counties for collection, except in

Calvert county, where it shall not exceed six per-

centum, and not exceeding two per centum on the

amount to be placed in the hands of said collector

for the City of Baltimore; said commission to be

levied for the use of said collectors respectively, and

to be collected as other charges are collected. The

Governor shall fix the commission of collectors ap-

pointed by him, not to exceed ten per centum on the

amount placed in their hands for collection ; and the