1834 REVENUE AND TAXES. [ART. 81

1904, art. 81, sec. S4. 18SS, art. 81, sec. 81. 1860, art. 81, sec. 90. 1874, ch. 483,

sec. 80. 1888, ch. 515.

86. If any collector of county or city taxes shall fail to account
for and pay over the money he has collected, or ought to have collected
within the time required by law, his bond may be put in suit and he
shall be chargeable with interest from the time the money ought to have
been paid. This section not to apply to Garrett county.

A surety is 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 irregularities held not to relieve the
surety. Calculations of Interest. Frownfelter v. State, 66 Md. 86.

This section referred to in holding section 93 unconstitutional. State v.
German Savings Bank. 103 Md. 200.
See note to sec. 84.

Completion of Collections by Collector.

Ibid. sec. 85. 1888, art 81, sec. 82. 1860, art. 81, sec. 91. 1815, ch 173,
sec. 2. 1874, ch. 483, sec. 81. 1900, ch. 619.

87. Every collector shall be allowed the term of one year after the
expiration of the time for which he was appointed to collect all balances
due him in the same manner as he could collect the same before the
expiration of his term of office. This section shall not apply to Talbot
county.

This section was not intended as a limitation of the time within which
the collector could receive taxes placed in his hands for collection, but as
an extension of the time within which he could resort to all remedies given
him during his term. Baldwin v. State, 89 Md. 596. And see State v.
Dorsey, 3 G. & J. 94.

See art. 26, sec. 40. et seq.

Limitations.

Ibid, sec 86. 1888, art. 81, sec. 83. 1860. art. 81, sec. 92. 1852, ch. 75,
sec. 4. 1874, ch. 483, sec. 82.

88. All taxes levied for county or city purposes shall be collected
by the collectors of the counties or cities respectively within four years
after the same shall have been levied, and if the same shall not be col-
lected within four years the parties from whom such taxes may be
demanded may plead this section in bar of any recovery of the same.

A promise within the four years by the owner of property to pay the
taxes, will remove the bar of the statute of limitations as against a judg-
ment creditor; contra, as against a bona fide purchaser or mortgagee. George-
town College v. Perkins, 74 Md. 74. And see Perkins v. Dyer, 71 Md. 422.

Land held by a life tenant, who removes the bar of the statute as to taxes
by a subsequent promise, may be proceeded against although the remainder-
men are not parties to such subsequent promise. Duvall v. Perkins, 77 Md.
591.

This section has no application where the collector could not resort to his
remedies for summary enforcement of payment because equity had taken
Jurisdiction over the property, and this is true although the collector's peti-
tion in the equity court is not filed within the four years. Hebb v. Moore,
66 Md. 168; Gould v. Baltimore. 58 Md. 51. And see Baldwin v. State, 89
Md. 598. Cf. Perkins v. Gaither, 70 Md. 135.

This section has no application to assessments for paving streets. Moale v.
Baltimore, 61 Md. 243; Gould v. Baltimore, 59 Md. 379. And see Gould v.
Baltimore, 58 Md. 51.