REVENUE AND TAXES. 2585

the City Council, or any two of them, the Mayor being one, with the con-
dition that if the above bound .............. shall well and faithfully

execute his office and shall account for any pay to the County Commis-
sioners, or to the Mayor and City Council of Baltimore, if in said city,
or their order, the several sums of money which he shall receive for the
county or city, as the case may be, or be answerable for by law at such
time as the law shall direct, then the said obligation to be void, otherwise
to be and remain in full force and virtue in law; and every collector of
State taxes appointed by the County Commissioners shall also give a sep-
arate bond to the State of Maryland in a penalty double the amount of
the tax to be collected by him, with good and sufficient securities to be ap-
proved by the Governor, with the condition that if the above bound.

............ shall well and faithfully execute his office and shall ac-
count for to the Comptroller and pay to the Treasurer of the State the
several sums of money which he shall receive for the State, or be answer-
able for by law, at such times as the law shall direct, then the said obliga-
tion to be void, otherwise to remain in full force and effect; provided, that
whenever the surety on the bond of any such collector of county or State
taxes is a corporation authorized by the laws of the State to qualify as
such, the amount of the penalty of the bond shall be an amount not ex-
ceeding the amount of such tax to be collected by him. This section shall
not apply to Garrett, Talbot, Montgomery nor Washington Counties.1

This section appears to relate only to collectors appointed by county commis-
sioners and to have no application to treasurer of Harford county elected by
people. Act of 1916, ch. 680, applicable to Harford county, not repealed. Harford
County v. Rouse, 141 Md. 551.

The condition of a bond held to be in substantial compliance with condition
required by act of 1874, ch. 483, sec. 31. A payment (under a local law) to a county
treasurer, held to be payment to county commissioner. Frownfelter v. State, 66
Md. 83; Howard County v. Hill, 88 Md. 123.

The acts of 1794, ch. 54, 1841, ch. 23, and 1845, ch. 5, are in pari materia and to
be construed so as to protect interests of state. Under said acts, failure to probate
bond is immaterial. McCauley v. State, 21 Md. 573.

A surety on a bond under act of 1794, ch. 53, cannot defend on ground that
collector had not taken required oath. Laurenson v. State, 7 H. & J. 343.

The bond required by the act of 1794, ch. 53, held not to be responsible for taxes
levied under a special act. Waters v. State, 1 Gill, 309.

For other cases involving the act of 1794, ch. 53, see Baltimore v. Chase, 2 G. &
J. 380; State v. Merryman, 7 H. & J. 88.

For a case involving the liability of a collector's bond under the acts of 1780, ch.
25, and 1781, ch. 4, see Johnson v. State, 3 H. & McH. 236.

As to the rights and remedies of a surety on a collector's bond who thinks he is
in danger of loss, see art. 90, sec. 7, et seq.

An. Code, sec. 35. 1904, sec. 33. 1888, sec. 33. 1865, ch. 155. 1868, ch. 366,
1874, ch. 483, sec. 32. 1898, ch. 123, sec. 53. 1900, ch. 619.

41. Every collector of state. taxes in the city of Baltimore before
he acts as such shall give a bond to the State of Maryland in a penalty
of seventy-five thousand dollars, to be approved by the governor, with
the condition that if the above bound ———— shall well and faithfully
execute his office and shall account with the comptroller for and pay to
the treasurer of the State the several sums of money which he shall re-

1 This section was repealed as to Carroll county by ch. 302 of acts of 1924.