500 ARTICLE 81.
and sufficient sureties, to be approved by the Governor, with the condition
that if the above bound * * * shall well and faithfully execute his office
and shall account 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
answerable for by law, at such times as the law shall direct, then the said
obligation to be void, otherwise to remain in full force and effect. The city
collector in the City of Baltimore before he acts as collector of State taxes
in said city shall give a bond with good and sufficient sureties 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 receive for the State, or be answerable for by law, at such times as the
law shall direct, then such obligation to be void, otherwise to remain in full
force and virtue in law; the said collectors' bonds, when approved by the
county commissioners, shall be recorded in the office of the Clerk of the
Circuit Court for the respective counties; when approved by the proper
authorities in the City of Baltimore shall be recorded in the office of the
clerk of the Superior Court of Baltimore City and when approved by the
Governor shall be filed in the office of the Comptroller of the Treasury.
The premiums on bonds with corporate surety given under this Section or
Section 51 shall be paid by the County Commissioners or the Mayor and
City Council of Baltimore, as the case may be.
1929, ch. 226, sec. 53.
53. The collector of State taxes in the City of Baltimore shall make
daily deposits of such sums of money as he shall receive for State Taxes
collected by him to the credit of the Treasurer of the State of Maryland
in some bank or trust company in said city to be designated by the said
Treasurer, and shall send to the Treasurer a statement of the amount so
deposited within the first ten days of each month with a certificate of the
bank or trust company that the same is so deposited. The collectors in
every county shall make monthly returns of State taxes to the Comptroller
and remittances to the State Treasurer not later than the tenth day of the
month next succeeding the date of collection of the amounts of state taxes
collected. On failure of the collector in Baltimore City to make such daily
deposits and to send such certificates, or on failure of the county collector
to make returns and remittances as aforesaid, such collector so defaulting
shall, on proof thereof to the satisfaction of the Governor, be liable to re-
moval from office by the Governor, and the Comptroller may enter suit
upon the bond of such defaulting collector.
1929, ch. 226, sec. 54.
54. The Comptroller or the Treasurer of the State or his appointee in
writing may make as often as he may deem proper an examination of the
books of the collector of State taxes in Baltimore City and in any county,
whose books shall always be open to such inspection.
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