AET. 81] REFUNDS——SALES BY COLLECTORS. 1821

taxes were levied be allowed a deduction of five per cent.; on all sums
paid by him on or before the fifteenth day of October of the said year
a deduction of four per cent., and on all sums paid by him on or before
the fifteenth day of November of the said year a deduction of three per
cent.; which deduction shall in each case be noted by the treasurer upon
the receipt given to said collector. And it is the meaning of this section
that the 3aid deduction shall be made from the gross amount of the state
taxes placed for collection in the hands of said collector and shall not
be in addition to those made in favor of the taxpayers. This section
not to apply to Garrett county.

Refunding to State Collectors Overpayments by Them.

1904, art. 81, sec, 49. 1898, ch. 280.

51. The comptroller of the treasury and the treasurer of the State
shall, on or before the first day of February in the years of the meeting
of the general assembly, make out from their books accurate lists of the
names of all such collectors of state taxes, together with their county
and district address, who have paid into the treasury of the State more
money for state taxes than on a final settlement is properly and legally
chargeable to them, and the amount of money so overpaid opposite each
name respectively, and such certificates shall be by the presiding officers
of the two houses of the general assembly referred to the committee of
finance of the senate and the committee of ways and means of the house,
and said general assembly shall provide, either by separate bill or by
including the same in a general appropriation bill, for the repayment
of said several sums of money to .the collectors respectively entitled to
the same.

See art. 19, sec. 19.

Sales by Collectors.

Ibid. sec. 50. 1888, art. 81, sec. 49. 1860, art. 81, sec. 49. 1844, ch. 236,

sec. 4. 1872, ch. 384. 1874, ch. 483, sec. 48. 1888, ch. 515.

1900, ch. 619.

52. Whenever a collector shall find it necessary to proceed by way of
distress or execution to collect state or any other taxes, he shall first
leave with the party by whom the taxes are to be paid, or with one of
them, if more than one, or at his or their usual place of abode, or at the
usual place of abode of one of them, if said parties or any of them reside
in said county or city; or if none of the said parties live in the said
county or city, set up the same on the land or premises where land or real
estate is to be distrained or sold, or deliver to any person in possession
thereof, a statement showing the aggregate amount of property of every
description with which the person is assessed, and the amount of the
taxes due thereon with a notice annexed thereto, that unless the taxes
so clue are paid within thirty days thereafter he will proceed to collect
the same by way of distress or execution to be levied on said real or