REVENUE AND TAXES. 499

1929, ch. 226, see. 49.

49. When under Section 28 of this Article taxes are levied for a frac-
tion of a year they shall be due and payable on and after the first day of
the third month following such fraction of a year and discounts (if any)
shall be allowed therefrom and interest charged thereon at the same rate
per month thereafter (as provided in or permitted by the last preceding
section), as if the first day of such fraction of a year were the first day of
April, the first day of the second month thereafter, the first day of June,
the first day of the sixth month thereafter, the first day of October, and so
on, and generally all dates prescribed in this Article shall be moved for-
ward or backward accordingly.

Collectors and Collections.

1929, ch. 226, sec. 50.

50. The County Commissioners of the several counties where a collec-
tor is not otherwise selected by law shall, on or before January 1st in each
year, appoint a collector or collectors for their respective counties, whose
duty it shall be to collect as certified to him all state and county taxes
levied or to be levied for the current year; and, such collectors shall receive
such compensation as is now or may hereafter be prescribed by law, pro-
vided no such collector shall receive any separate compensation from the
State for collecting State taxes. In and for Baltimore City the collector
shall be appointed in the mode prescribed by the Act of 1898, Chapter
123, Sections 25 and 42. Every collector before he acts as such shall take
(he oath prescribed by Section 60 of Article I of the Constitution.

1929, ch. 226, sec. 51.

51. As to county taxes every collector before he acts as such shall give
bond to the State of Maryland in such penalty as may be prescribed by
the County Commissioners, but in no case less than the penalty fixed by
existing local laws, with good and sufficient sureties to be approved by the
County Commissioners; and the collector of city taxes in the City of Balti-
more before he acts as such shall give bend in such penalty as may be
prescribed by the ordinances of the Mayor and City Council to be approved
by the Mayor and President of the City Council. The condition of such
bonds shall be that if the above bound * * * shall well and faithfully
execute his office and shall account for and 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
times as the law shall direct, then the said obligation to be void, otherwise
to be and remain in full force and virtue in law.

1929, ch. 226, sec. 52.

52. Every such collector in the counties shall also give a separate bond
to the State of Maryland in such penalty as may be prescribed by the
Comptroller of the Treasury with the approval of the Governor, with good