ART. 81] COLLECTOES AND COLLECTIONS. 1819

of the assessment or rate of taxes assessed upon the taxable property of
his county or city and how such assessment is disposed in a book
to be kept for that purpose alone; and said clerk shall, within ten days
after such assessment, deliver a fair copy thereof to the collector or col-
lectors of his county or city, or a copy of so much thereof as it shall
be his duty to collect. This section shall not apply to Garrett or Talbot
counties.

This section referred to in holding a surety liable on a tax collector's
bond where the collector applied the taxes for the current year in discharge
of taxes for previous years as to which he was in default. Various Irregu-
larities (including a failure to comply with this section), held not to relieve
the surety. Frownfelter v. State. 66 Md. 85.

This section referred to in deciding that embezzlement by the clerk of
the county commissioners was within the scope of article 27, section 103, of
the code of 1904. and not within article 27, section 110, of that code. State
v. Denton. 74 Md. 520.

1904, art. 81. sec. 43. 1888, art. 81. sec. 43. 1860, art. 81, sec. 44. 1845, ch. 203,
sec. 3. 1874, ch. 483, sec. 43.

45. If the county commissioners or appeal tax court, or their clerks,
shall fail or refuse to deliver to the collectors copies of said levy lists,
or if they shall in any other way impede, hinder or delay the said col-
lectors in the discharge of their duties, they shall individually be liable
to indictment in the circuit court for the county, or the criminal court
of Baltimore, and upon conviction thereof shall forfeit and pay the sum
of one thousand dollars, for the use of the State, or the said sum may be
recovered by action of debt in the name of the State, instituted against
the parties in default, jointly and severally, by the requisition of the
governor.

See notes to sec. 44.

Ibid. sec. 44. 1888, art. 81, sec. 44. 1860. art. 81, sec. 43. 1794, ch. 53,
sec. 2. 1874, ch. 483, sec. 42. 1900, ch. 619.

46. Every collector receiving a copy of such assessment or rate, shall,
within thirty days thereafter proceed to collect the same, and shall pay
the county and city taxes to the county commissioners, or to the mayor
and city council, as the case may be, or their order, within six months
after receiving the copy aforesaid; and all moneys levied for educational
purposes by the county commissioners of the several counties shall be
levied separately and distinctly from the other items of taxation, and
a list thereof furnished to the school commissioners of the said counties;
and the collector shall make return of all said tax collected upon the
days required by law for the return of the State school taxes; if any
such collector shall fail to perform his duties as directed in this section,
said collector shall bo liable to prosecution, and on conviction shall be
fined not less than one hundred nor more than five hundred dollars,
in the discretion of the court. This section shall not apply to Talbot
county.

Where the county commissioners give an order drawn on a proper fund
directing the collector to pay certain moneys to a third party, and the col-