1830 REVENUE AND TAXES. [ART. 81

Collectors' Commissions.

1904, art 81, sec. 71. 1888, art. 81, sec. 68. 1860, art. 81, secs. 75-76. 1843, ch. 208,

sec. 21. 1845, ch. 203, sec. 4. 1868, ch. 366. 1874, ch. 483,

sec. 67. 1898. ch. 123, sec. 57. 1900, ch. 619.

73. The county commissioners and the mayor and city council of
Baltimore shall levy upon their respective counties and the city of Balti-
more such commission as will, in their judgment, insure a speedy collec-
tion of said taxes, not exceeding five per centum on the amount to be
placed in the hands of said collectors for the counties for collection,
except in Calvert county, where it shall not exceed six per centum, and
not exceeding two per centum on the amount to be placed in the hands
of said collector for the city of Baltimore; said commission to be levied
for the use of said collectors, respectively, and to be collected as other
charges are collected. The governor shall fix the commission of col-
lectors appointed by him not to exceed ten per centum on the amount
placed in their hands for collection; and the said commissions shall be
levied by the county or city authorities, or by the tax board, and col-
lected by said collectors. This section shall not apply to Talbot county.
This section referred to in deciding that under a local law the treasurer

of Harford county was required to pay over to the state the full amount of

state taxes collected, his commission on same being payable by the county.

Alien v. State, 98 Md. 700.

Under the act of 1841, ch. 23, it was held that collectors' commissions must

be paid out of an additional levy, and not by the treasury. Seidenstricker v.

State. 2 Gill. 375.

Collectors' Default—Suit on Bond.

Ibid. sec. 72. 1888, art. 81, sec. 69. 1860, art 81, sec. 77. 1841, ch. 23,
sec. 48. 1874, ch. 483, sec. 68.

74. If any collector shall fail to pay into the treasury the amount of
money which may or should be in his hands for the use of the State, at
the time hereinbefore specified for payment, he shall be charged inter-
est thereon at the rate of six per centum per annum, from the time the
said money became due and payable.
See art. 26, sec. 40, et geq.

Ibid. sec. 73. 1888, art 81, sec. 70. 1860, art 81, sec. 78. 1842, ch. 269.
sec. 8. 1846, ch. 175. 1852, ch. 56, sec. 7. 1874, ch. 483, sec. 69.

75. In all cases in which any collector shall fail to pay the amount
due and payable by him into the treasury, at the time hereinbefore
specified, the comptroller may, in his discretion, order a suit upon his
bond.

Ibid. sec. 74. 1888, art 81. sec. 71. I860, art. 81. sec. 80. 1841, ch. 23,
sec. 48. 1874, ch. 483, sec. 70.

76. When the comptroller shall order suit upon a collector's bond
he shall transmit to the state's attorney, or some other attorney by him
selected, a statement of the account of such collector, and upon the
account so transmitted, signed and certified by the comptroller, and on