ART. 81] PAYMENT BY TENANTS——TAXES WHEN DUE. 1829

A guardian's bond is liable for taxes accrued after his ward became of
age but before the statement of a final account, and the fact that the final
account is stated and the ward executes a release to the guardian before
suit for the taxes is brought, is immaterial. How such suit should be
brought, and who may bring it? Baldwin v. State, 89 Md. 590.

This section shows that taxes are not covered by article 93, sections 83, 97,
108 and 116. Bonaparte v. State, 63 Md. 472 (affirmed in 104 U. S. 592).

For a case dealing with the act of 1650, ch. 28, see Jones v. Jones, 1 Bl.
445.

Cited but not construed in Parlett v. Dugan, 85 Md. 410.

See art. 93, sec. 115.

Payment by Tenants.

1904, art. 81, sec. 69. 1888, art. 81, sec. 66. 1860, art. 81, sec. 73. 1812, ch. 191,
sec. 36. 1874, ch. 483, sec. 65. 1888, ch. 515.

71. The tenant or person holding any leasehold estate shall pay to
the collector the taxes levied upon the demised premises, and shall
have his action against the landlord for the sum so paid, or may deduct
the same out of the rent reserved, unless otherwise agreed between the
lessor and lessee. This section not to apply to Garrett county.

When a tenant purchases the demised property at a tax sale, he will be
decreed to hold the tax sale title in trust for his landlord, since under this
section, he is obligated to pay the taxes. Lansburgh v. Donaldson, 108 Md.
691.

This section has no application where there is no liability of the landlord
in respect to taxes, either to the taxing power or to the tenant. Where the
holder of a reversion is not taxable, the owner of the leasehold interest pays
no taxes on the reversion. Object of this section. Philadelphia, etc., R. R.
Co. v. Appeal Tax Court, 50 Md. 411. And see Carstalrs v. Cochran, 95 Md.
506 (affirmed in 193 U. S. 10).

This section referred to in considering the valuation of life estates. Wil-
liams' Case, 3 Bl. 263.

This section referred to in construing section 162—see notes thereto. Balti-
more v. Canton Co., 63 Md. 235.

This section referred to in construing section 220—see notes thereto.
Carstairs v. Cochran, 95 Md. 506 (affirmed in 193 U. S. 10).

Taxes, When Due.

Ibid. sec. 70. 1888. art. 81, sec. 67. 1860, art. 81, sec. 74. 1847, ch. 266,

sec. 3. 1874, ch. 483, sec. 66. 1876, ch. 372. 1888, ch. 515.

1900, ch. 619, sec. 13.

72. Taxes shall be considered in arrear on the first day of January
next succeeding the date of their levy, and shall bear interest from that
date, at the rate of six per centum per annum. This section shall not
apply to Harford, Garrett nor Talbot counties.

Although taxes may be paid at any time after they are levied, they are
not due and in arrear until the first day of January succeeding the levy.
Condon v. Maynard, 71 Md. 604.

A suit brought in August, 1905, for taxes levied under article 81 for the
year 1905, can not be maintained. Baltimore v. Chester River, etc., Co., 103
Md. 411.

This section referred to in construing section 68—see notes thereto.
Wheeler v. Addison, 54 Md. 47.