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Rate and Items of State Tax.
24. State tax levy for support of
schools; to create sinking fund
for redemption of state debt; ap-
portionment of tax rate; state
tax.
Record of Property Assessed.
25. To be made and kept by clerks
of county commissioners and ap-
peal tax court.
26. Return of assessments to be an-
nually sent by such clerks to
comptroller.
27. State's attorney to notify grand
Jury of their failure.
Levy of Taxes.
28. County commissioners and mayor
and city council of Baltimore
annually to Impose state taxes ;
in case of failure governor to ap-
point a state tax board.
20. May be appointed from state at
large.
30. Clerks of county commissioners or
appeal tax court to furnish such
state boards with returns of as-
sessors; penalty.
31. Compensation of such boards.
32. Clerks of county commissioners
and city register of Baltimore to
send to comptroller certificate of
the imposition of state tax.
Collectors and Collections.
33. Appointment and compensation of
collectors.
34. Bond of.
35. Bond of collector of state taxes in
Baltimore city.
36. Collector in Baltimore city to make
dally deposits of his collections.
37. Treasurer may examine his books
weekly.
38. Oath of collectors.
39. New appointment to be made in
case collector fails to give bond.
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40. Clerks of county commissioners
and city register to inform gov-
ernor annually whether there is
a state tax collector in counties
and Baltimore city.
41. Governor to appoint collector if
there be none in counties or Bal-
timore city.
42. To appoint another if he fails to
qualify.
43. Separate collector of state taxes
may be appointed.
44. Clerk of county commissioners
and of appeal tax court shall
keep account of assessable prop-
erty and deliver copy to collec-
tor.
45. Penalty.
46. Collector to collect and pay coun-
ty and city taxes, when.
47. State taxes, when.
48. Discounts for prompt payment,
what and when allowed.
49. Taxes to be liens on real estate.
50. Deductions allowed to collectors
on sums paid to treasurer in
September, October and Novem-
ber.
Refunding to Tax Collectors Over-
payments by Them.
51. List of overpaid taxes to be made
by comptroller and treasurer for
each general assembly. Provi-
sion to be made for refunding
same.
Sales by Collectors.
52. Statement of arrearage to be first
left with the taxpayer.
53. Levy and notice of sale, and sale.
54. Real estate may be sold whether
there be personal or not.
55. Collector to report sale to circuit
court for ratification; proceed-
ings. Purchase money and in-
terest to be returned to pur-
chaser when sale is set aside.
56. Fees for making sales.
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