752

LAWS OF MARYLAND.

Desire s jury
to be empan-
nelled

shall directajury to be immediately empanelled, totry
an issue whether the said collector be chargeable with

and liable to pay any and what sum of money to the

person so claiming and authorized to receive the

same, and the court shall pass judgment on the

verdict of the jury as in other cases, and award ex-

ecution ; and no execution issued on any judgment

rendered under this or the preceding section, shall

be stayed by writ of error supusedeas, injunction or

appeal.

SEC. 80. If any collector of county or city taxes

Fail to account

shall fail to account for and pay over the money he

for.

has collected, or ought to have collected, within the

time required by law, his bond may be put in suit

and he shall be chargeable with interest from the

time the money ought to have been paid.

Shall be al-

SEC. 81. Every collector shall be allowed the term.

lowed.

of one year after the expiration of the time for which

he was appointed, to collect all balances due him, in
the same manner as he could collect the same before

the expiration of his term of office.

SEC. 82. All taxes levied for county or city pur-

Shall be col-
lected

poses, shall be collected by the collectors of the coun-

ties or cities respectively, within four years after the

same shall have been levied; and if the same shall not

be collected within four years, the parties from whom

such taxes may he demanded, may plead this section

in bar of any recovery of the same.

SEC. 83. The president or other proper officer of

Shall annually

the banks, State and national, and other incorporated

pay.

institutions and companies, chartered by this State,

or located and doing business therein, shall annually

on the first day of January, pay to the Treasurer of the

State, the State tax imposed upon the shares of capital

stock of said banks, institutions, or companies for

the previous year, whether they or any of them have

or have not declared any dividend or earned any

profits, and without regard to the place of residence

of the stockholders.

SEC. 84. In all cases where any incorporated in-

Shall be as-
sessed

stitution or company has no capital stock, so called,

the property and assets of said company, of whatever