2588 ARTICLE 81.

An. Code, sec. 44. 1904, sec. 42. 1888, sec. 42. 1794, ch. 53, sec. 2. 1874, ch. 483, sec. 41.

1888, ch. 515. 1900, ch. 619.

50. The clerk of the county commissioners in each county and of the
appeal tax court in the city of Baltimore shall keep an accurate account
of the assessment or rate of taxes assessed upon the taxable property of his
county or city and how such assessment is disposed in a book to he kept for
that purpose alone; and said clerk shall, within ten days after such assess-
ment, deliver a fair copy thereof to the collector or collectors of his county
or city, or a copy of so much thereof as it shall be his duty to collect. This
section shall not apply to Garrett or Talbot counties.

This section referred to in holding a surety liable on a tax collector's bond where
collector applied taxes for current year in discharge of taxes for previous years as
to which he was in default. Various irregularities (including a failure to comply
with this section), held not to relieve the surety. Frownfelter v. State, 66 Md. 85.
This section referred to in deciding that embezzlement by clerk of the county com-
missioners was within the scope of art. 27, sec. 129, An. Code, and not within art. 27,
sec. 137, of that code. State v. Denton, 74 Md. 520.

An. Code, sec. 45. 1904, sec. 43. 1888, sec. 43. 1845, ch. 203, sec. 3. 1874, ch. 483, sec. 43.

51. If the county commissioners or appeal tax court, or their clerks,
shall fail or refuse to deliver to the collectors copies of said levy lists, or
if they shall in any other way impede, hinder or delay the said collectors
in the discharge of their duties, they shall individually be liable to indict-
ment in the circuit court for the county, or the criminal court of Baltimore,
and upon conviction thereof shall forfeit and pay the sum of one thousand
dollars, for the use of the State, or the said sum may be recovered by action
of debt in the name of the State, instituted against the parties in default,
jointly and severally, by the requisition of the governor.
See notes to sec. 50.

An. Code, sec. 46. 1904, sec. 44. 1888, sec. 44. 1794, ch. 53, sec. 2. 1874, ch. 483, sec. 42.

1900, ch. 619.

52. Every collector receiving a copy of such assessment or rate, shall,
within thirty days thereafter proceed to collect the same, and shall pay
the county and city taxes to the county commissioners, or to the mayor and
city council, as the case may be, or their order, within six months after
receiving the copy aforesaid; and all moneys levied for educational pur-
poses by the county commissioners, of the several counties shall be levied
separately and distinctly from the other items of taxation, and a list thereof
furnished to the school commissioners of the said counties; and the col-
lector shall make return of all said tax collected upon the days required by
law for the return of the State school taxes; if any such collector shall
fail to perform his duties as directed in this section, said collector shall
be liable to prosecution, and on conviction shall be fined not less than one
hundred nor more than five hundred dollars, in the discretion of the court.
This section shall not apply to Talbot county.

Where county commissioners give an order drawn on a proper fund directing the

collector to pay certain moneys to a third party, and collector promises to pay it

accordingly but fails to do so, his bond is liable. Fidelity Co. v. Charles County,

98 Md. 163.
This section referred to in holding a surety liable on a tax collector's bond where

collector applied taxes for current year in discharge of taxes for previous years as