1820 REVENUE AND TAXES. [ART. 81

lector promises to pay it accordingly but fails to do so, his bond is liable.
Fidelity Co. v. Charles County, 98 Md. 163.

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 the failure to levy for educational purposes separately
from the other items of taxation), held not to relieve the surety. Frowfeltei
v. State, 66 Md. 85.

As to the sources of income of the board of school commissioners, see art,
77, sec. 135, et seq.

1904, art. 81, sec. 45. 1888, art. 81, sec. 45. 1860, art. 81, sec. 45. 1847, ch. 266,

sec. 3. 1870, ch. 73. 1874, ch. 483, sec. 44.

1900, ch. 619.

47. Every collector of state taxes shall account for and pay to the
treasurer two-thirds thereof by the first day of January succeeding the
date of levy of said taxes, and the remaining third by the first day of
April thereafter. This section shall not apply to Talbot county.

Ibid. sec. 46. 1888, art. 81, sec. 46. 1860, art. 81, sec. 46. 1847, ch. 266,

sec. 1. 1864, ch. 199. 1872, ch. 255.

1874, ch. 483, sec. 45.

48. All persons and incorporated institutions that shall pay their
state taxes on or before the first day of September of the year for which
they were levied shall be entitled to a deduction of five per centum on
the amount of said taxes; all that shall pay the same on or before the
first day of October of the said year shall be entitled to a deduction of
four per centum, and all that shall pay the same on or before the first
day of November of the said year shall be entitled to a deduction of
three per centum; and at the time of receiving said taxes the proper
officers shall make the deductions aforesaid and note the same upon the
receipts given to the persons or incorporated institutions so paying, but
nothing contained in this section shall extend to the taxes payable on the
public debt of Maryland or the stock loans of the city of Baltimore.

Ibid. sec. 47. 1888, art. 81, sec. 47. 1860, art. 81, sec. 47. 1843, ch. 208,
sec. 6. 1872. ch. 384. 1874. ch. 483, sec. 46.

49. All state and county or municipal taxes shall be liens on the real
estate of the party indebted from the time the same are levied.

Taxes are not a lieu per se; hence, they are not a Hen on personal prop-
erty. Parlett v. Dugan, 85 Md. 409. And see Degner v. Baltimore, 74 Md.
146.

The act of 1872, ch. 384. extended the application of this section to
county and municipal taxes; this section applies to Baltimore city. Ex Parte
Tax Sale Lot 172, 42 Md. 198. And see Eschbach v. Pitts, 6 Md. 76.

This section referred to in deciding that the mortgagor's failure to pay
taxes, was a default and entitled the trustee to sell under the mortgage,
Union Trust Co. v. Belvedere Co., 105 Md. 524.

This section construed in connection with section 68—see notes thereto
Degner v. Baltimore, 74 Md. 146; Fulton v. Nicholson, 7 Md. 107.

See sections 68 and 69; and sections 131 and 226 and notes.

See art. 25, sec. 78.

Ibid. sec. 48. 1888, art. 81, sec. 48. 1860. art. 81, sec. 48; 1847, ch. 266,
sec. 2. 1874. ch. 483. sec. 47. 1888. ch. 515.

50. Every collector shall, on all sums paid by him to the treasurer
on or before the fifteenth day of September of the year for which the