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71. May summon them when he appre-
hends violent resistance.
72. Striking or assaulting collector in dis-
charge of his duties; penalty for.
73. Clerk shall record and index proceed-
ings for sale of real estate for taxes.
Cost, how paid.
Sales by Ministerial Officers.
74. Taxes in arrear upon property sold by
ministerial officer under judicial pro-
ceedings to be first paid out of pro-
ceeds.
75. State taxes upon property of corpora-
tions sold by ministerial officer or
under judicial proceedings to be first
paid out of proceeds.
Payment by Administrators and
Executors.
76. Taxes to be preferred debts.
Payment by Tenants.
77. May pay taxes upon demised premises,
when; remedy over against landlord.
Collectors' Commissions.
78. How levied; not to exceed five per
cent.; special provision for Calvert,
Harford, Talbot and Garrett counties
and Baltimore city.
Collectors' Defaults — Suit on Bond.
79. To be charged interest on money not
paid into treasury in time.
80. Comptroller may order suit on bond.
81. Proceedings in such suit.
82. Jury trial if demanded.
83. Breaches need not be set out at large
in replication, but may be given in
evidence under general replication
to plea of performance.
84. Commissions to attorney; payment to
treasurer or state's attorney or other
authorized officer; penalty for un-
authorized collection.
85. Allowances by comptroller for insol-
vencies and removals.
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Execution Against Debtors to State.
86. Attachment laid in hands of county
commissioners or mayor and city
council of Baltimore against judg-
ment or decree debtors of state,
when.
87. State's attorney may bid for and pur-
chase at sheriff's sale property of
debtor to state taken in execution.
88. State's attorney may sell, lease and
convey such property.
Suits Against Collectors.
89. Party claiming money from collector
may proceed to recover same, how.
90. Collector may demand jury trial; no
stay on judgment.
91. For failure to pay, bond may be put
in suit.
Completion of Collections by Collector.
92. Allowed one year to complete after
expiration of his term.
Limitations.
93. Four years on city and county taxes;
proviso.
Payment of Taxes by Corporations.
94. Shall pay state tax for previous year
on capital stock.
95. If no capital stock, shall pay state tax
on assessed property.
96. Provisions as to savings banks.
97. No exemption under provisions of sec.
96 as to savings banks.
98. Taxes on bonds on property wholly
within state.
99. Penalty of failure of corporation to
pay state taxes.
100. Proceedings in such cases.
101. Certificate of comptroller under seal
shall be prima facie evidence.
102. Comptroller may employ attorney to
conduct proceedings. State treasurer
to receive and receipt for monies.
103. Forfeiture of charter for failure to
pay; proclamation of Governor; no-
tice to corporation.
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