ART. 81] COLLECTORS AND COLLECTIONS. 1815

Collectors and Collections.

1904, art. 81. sec. 31. 1888, art. 81, sec. 31. 1860, art. 81, sec. 33. 1842, ch. 269,

sec. 1. 1865, ch. 155. 1868, ch. 366. 1874, ch. 483, sec. 30.

1S7G, ch. 372. 18S8. ch. 515. 1898, ch 123,

sec. 25. 1900, ch. 619.

33. The county commissioners of the several counties shall, on or
before the third Tuesday in April in each year, or as soon thereafter
as may be, appoint a collector or collectors for their respective counties
for the collection of all state taxes levied or to be levied for the cur-
rent year; and it shall not be lawful for the local authorities of the said
counties to provide any fixed annual or other stated compensation
for the collection of state taxes; nor shall the county commissioners
provide a salary of any kind, or any other compensation, to the said
collectors for their services in collecting the state and county taxes,
otherwise than by a per centum on the amount of their collections as
contemplated in this article. This section shall not apply to Harford,
Garrett nor Talbot counties. In and for Baltimore city the collector
shall be appointed in the mode prescribed by the ''new charter" thereof.
viz., act of 1898, chapter 123, sections 25 and 42. (P. L. L., article
4, sections 25 and 42.)

This section referred to in deciding that under a local law the treasurer
of Harford county was required to pay over to the state the full amount of
state taxes collected, his commissions on same being payable by the county-
Alien v. State, 98 Md. 700.

The act of 1868. ch. 366, providing for the appointment of collectors and
prescribing their duties, had no reference to corporate taxes on capital
stock. Emory v. State, 41 Md. 54.

For a case dealing with the act of 1842, ch. 269, section 1, see Crane v.
State, 1 Md. 27.

See sec. 73 and notes.
See art. 69, sec. 11.

Ibid. sec. 32. 1888. art. 81, sec. 32. 1860. art. 81. sec. 34. 1794, ch. 53,

sec. 1. 1841. ch. 23, secs. 45-52. 1865. ch. 155. 1868, ch. 366.

1870, ch. 325. 1872, ch. 449. 1874. ch. 483, sec. 31.

1888, ch. 515. 1900, chs. 116, 619.

1902, ch. 8.

34. Every collector of county taxes before he acts as such shall give
bond to the State of Maryland in a penalty of double the amount of
such taxes to be collected by him, with good and sufficient securities to
be approved by the county commissioners; and the collector of city taxes
in the city of Baltimore before he acts as such shall give bond in such
penalty as may be prescribed by the ordinances of the mayor and city
council to be approved by the mayor and presidents of both branches
of the city council, or any two of them, the mayor being one, with the
condition that if the above bound ———— shall well and faithfully exe-
cute his office and shall account for and pay to the county commis-
sioners, or to the mayor and city council of Baltimore, if in said city,
or their order, the several sums of money which he shall receive for
the county or city, as the case may be, or be answerable for by law at
such time as the law shall direct, then the said obligation to be void,
otherwise to be and remain in full force and virtue in law; and every
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