GARRETT COUNTY. 2823

Such tax shall be due and payable monthly to the treasurer of Alle-
gany and Garrett Counties, respectively, in which the mine is operated,
and payable on or before the twenty-fifth day of the month next succeed-
ing the month for which such tax is payable. In order to secure the
effectual payments of such tax each operator is authorized and required
to deduct and retain from the wages of each employee employed by him
on his pay rolls in Allegany County the sum of twenty-seven cents and
in Garrett County the sum of thirty-eight cents per month or fraction of
a month if said employee be employed for less than a month, and on or
before the fifteenth day of the month next succeeding the month for which,
such deduction is made shall make a report of the number of employees
so employed, under oath to the treasurers of Allegany or Garrett Counties,
where the particular mine is located. And on or before the twenty-fifth
day of said succeeding month shall pay over unto the treasurer of Alle-
gany or Garrett County, as the case may be, the total amount so deducted
and retained from the wages of the employees for the preceding month,
together with a like amount to be paid by the operator. It shall be the
duty of the County Commissioners of Allegany and Garrett Counties,
respectively, to enforce, by appropriate remedies, the collection and pay-
ment of the tax hereby levied; and to all taxes in default there shall be
added and collected interest at the raite of six per centum per annum from
the date when due.

Act held valid in Amer. Coal Co. v. Allegany Co., 128 Md. 564.

1910, ch. 153, sec. 4 (p. 487).

395. The Treasurers of Allegany and Garrett Counties shall be legally
liable to the respective boards of County Commissioners for the safe and
proper custody of the moneys received by them under this Act, and shall
hold the same in a separate fund, to be known as "Miners and Operators
Co-Operative Relief Fund," and shall only draw upon said fund as pro-
vided by this Act. The respective Boards of County Commissioners may
award the Treasurers in compensation for their services hereunder in
Garrett County, an amount equal to two per cent., and in Allegany County
an amount equal to one per cent, of the tax collected hereunder, said com-
pensation to be paid out of the general revenues of the respective coun-
ties, and said Treasurers shall each keep careful statistics of the opera-
tions of this function, prepare and submit monthly in advance to the
operators forms for their reports, and himself make monthly reports on
or before the first day of each month of the operation of the same to the
County Commissioners of his county, stating receipts, disbursements and
such other facts as may be necessary to correctly present the status of the
fund. The Treasurer of Allegany County shall give bond to the State of
Maryland in the sum of twenty-five thousand dollars, and in such further
sums as may from time to time be fixed by the County Commissioners of
said county; and the Treasurer of Garrett County, in the sum of five thou-
sand dollars, and in such further sum as may from time to time be fixed
by the County Commissioners of said county, to secure the faithful per-