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3592 INDEX.
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Art.
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Sec.
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Taxes — Cont'd:
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COLLECTORS AND COLLECTIONS:
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Collectors' commissions; levy of per centum for; maxi-
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mum generally ; for Calvert county ; for Baltimore city ;
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collection of ........................................
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81
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78
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Of collectors appointed by governor; levy for; not to
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apply to Talbot county .........................
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81
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78
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Collector of State Taxes in Baltimore City:
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Bond of; approval, recording and custody of ........
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81
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40, 41, 45
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Oath of collector...................................
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81
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44
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To make daily deposits of his collections; require-
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ments therefor ..................................
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81
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42
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Treasurer of state to examine books of ..............
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81
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43
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Completion of collections by collector; time after expira-
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tion of term allowed; not to apply to Talbot county.......
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81
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92
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County and city taxes on levy list ; to collect ; accounting
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by; penalty .........................................
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81
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52
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County commissioners and city register to notify governor
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whether there is a state collector in counties and Balti-
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more ...............................................
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81
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46
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Default of Collectors; Suits on Bonds Of:
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Certification of account to state's attorney by comp-
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troller; proceedings therein.......................
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81
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81
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Comptroller may order.............................
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81
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80
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Fees of attorney prosecuting suit; parties who may
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receive payment of judgment for state; illegal fees;
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penalty ..........................................
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81
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84
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For failure to pay over money collected ; not to apply
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to Garrett county ...............................
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81
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91
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Interest on sums withheld beyond specified time.......
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81
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79
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Jury may assess damages to state; judgment on ver-
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dict for penalty of bond ; when released.............
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81
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83
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Jury trials in such suits.........................
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81
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82
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Pleadings and practice in such suits .................
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81
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83
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Extension of time for on petition of collector to court.......
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26
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40
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Oath of collectors .....................................
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81
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44
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Refunding over-payments by state collectors ; mode of ad-
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justing .............................................
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81
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57
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State taxes; separate collector; when to be appointed;
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bond of .............................................
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81
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49
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To be accounted for and paid to treasurer; time of
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such returns ..............................
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81
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53
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Suits against collectors; prerequisites for institution of
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suit .................................................
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81
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89
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Person claiming money withheld by collector may sue
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and recover .....................................
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81
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89
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Proceedings if collector disputes claim; jury trial;
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judgment on verdict; no stay allowed..............
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81
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90
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Trustee may be appointed to complete collections of....
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90
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10-13
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When governor shall appoint collector of state taxes; bond
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and sureties thereon; powers of .......................
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81
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47
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Commissions' of foreign executors, etc. — procedure to collect;
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penalty .................................................
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93
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81
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Corporate bonds; certificates of indebtedness, etc., owned by
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residents of Maryland, how valued and assessed; non-inter-
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est-bearing bonds ........................................
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81
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225
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CORPORATIONS. (See Gross Receipts Tax and State Tax Com-
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mission hereunder.)
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Bonds, certificates of indebtedness, etc.; assessment to
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equitable owner; payment of taxes required of legal
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owner ..............................................
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81
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226
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