2602 ARTICLE 81.

the person entitled to receive the same may apply to the circuit coiirt for
the county, or any of the courts of law in Baltimore city having jurisdiction
over the amount claimed, and such court shall render judgment against
such collector for the amount due from him; provided, that no such judg-
ment shall be entered unless the person applying for the same shall exhibit
to the court an account of the sum due, verified by an affidavit and such other
proof as the court may require, and shall also prove to the satisfaction of
the court that he hath served a copy of such account on said collector and
demanded payment thereof, at least twenty days before the meeting of the
court at which the application is made.

Deputy collectors have nothing to do with ultimate paying over of taxes. They,
as well as their bond, may be sued before collector has paid off whole county levy.
Post v. Sheppard, 4 Gill, 279.

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

An. Code, sec. 85. 1904, sec. 83. 1888, sec. 80. 1797, ch. 43, sec. 1. 1874, ch. 483, sec. 79.

90. If such collector shall controvert the demand and desire a jury to
be empanelled the court shall direct a jury to be immediately empanelled
to try an issue whether the said collector be chargeable with and liable to
pay any and what sum of money to the person so claiming and authorized
to receive the same, and the court shall pass judgment on the verdict of
the jury as in other cases and award execution, and no execution issued
on any judgment rendered under this or the preceding section shall be
stayed by writ of error, supersedeas, injunction or appeal.

An. Code, sec. 86. 1904, sec. 84. 1888, sec. 81. 1874, ch. 483, sec. 80. 1888, ch. 515.

91. 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 collector applied taxes for current
year in discharge of taxes for previous years as to which he was in default. Various
irregularities held not to relieve surety. Calculations of interest. Frownfelter v.
State, 66 Md. 86.

This section referred to in holding sec. 91 of the Code of 1904 (act of 1904, ch. 212,
sec. 86B) unconstitutional. State v. German Savings Bank, 103 Md. 200.

See note to sec. 89.

Completion of Collections by Collector.

An. Code, sec. 87. 1904, sec. 85. 1888, sec. 82. 1815, ch. 173, sec. 2. 1874, ch. 483, sec. 81.

1900, ch. 619.

92. 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 expira-
tion of his term of office. This section shall not apply to Talbot county.

This section, was not intended as a limitation of time within which collector could
receive taxes placed in his hands for collection, but as an extension of 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.