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The Annotated Code of the Public Civil Laws of Maryland, 1911
Volume 372, Page 1817   View pdf image (33K)
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ART. 81] COLLECTOKS AND COLLECTIONS. 1817

1904, art. 81, sec. 34. 1888, art. 81, sec. 34. 1868, ch. 360. 1874, ch. 483, sec. 33.

1898, ch. 123, sec. 54.

36. Every collector of state taxes in the city of Baltimore shall
make daily deposits of such sums of money as he shall receive for state
taxes collected by him, less the amount of commission allowed him for
the collection of the same, to the credit of the treasurer of the State
of Maryland in some bank in said city which pays to the State the
bonus or school tax as provided by law, to be designated by the said
treasurer, and shall send to the treasurer a statement of the amount so
deposited, within the first ten days of each month, with a certificate
of the bank that the same is so deposited; and on failure to make such
daily deposits and to send such certificate, he shall, on proof thereof
to the satisfaction of the governor, be liable to removal from office by
the governor and the comptroller shall immediately enter suit upon
his bond.

Ibid. sec. 35. 1888, art. 81, sec. 35. 1868, ch. 366. 1874, ch. 483, sec. 34.
1898, ch. 123, sec. 55.

37. The treasurer of the State may make weekly examination of
the books of the collector of state taxes in Baltimore city, whose books
shall always be open to such inspection.

Ibid. sec. 36. 1888, art. 81, sec. 36. 1860, art. 81, sec. 36. 1841, ch. 23,

sec. 44. 1847. ch. 266, sec. 17. 1874, ch. 483, sec. 35.

1888, ch. 515. 1900, ch. 619.

38. Every collector before he acts as such shall take the following
oath: I, —————, collector of ————, do swear that I will well and
truly execute the duties imposed upon me by law and that I will justly
and impartially value all property which I shall be authorized to value,
according to the best of my skill and judgment; and that I will not,
either directly or indirectly, make any profit of the money collected
by me, by the use thereof in any manner whatever; which oath may be
administered by the clerk of the circuit court for the county, or the
clerk of the superior court of Baltimore city; and a certificate thereof,
under seal, shall be filed with the county commissioners, or register of
the city of Baltimore, as the case may be. This section shall not apply
to Garrett or Talbot counties.

In the light of article 37 of the Declaration of Rights, and of article 1,
section 6. of the state constitution, the act of 1894, ch. 615, requiring the treas-
urer of Anne Arundel county to take an oath similar to that prescribed by
this section, was beld invalid. Hence, where such treasurer takes the con-
stitutional oath, he is duly qualified, and his right to the office may be
enforced by mandamus. Davidson v. Brice, 91 Md. 686.
See notes to sections 34 and 39.

Ibid. sec. 37. 1888, art. 81, sec. 37. 1860, art 81, sec. 37. 1842, ch. 269.

sec. 5. 1874, ch. 483, sec. 36. 1888, ch. 515.

1900, ch. 619.

39. If any collector shall fail to give bond as herein required within
twenty days after his appointment, the county commissioners or mayor
and city council of Baltimore, as the case may be, shall immediately

 

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The Annotated Code of the Public Civil Laws of Maryland, 1911
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