ALLEGANY COUNTY. 41

Second and Third Collection Districts shall not exceed the sum of thirty-
five hundred dollars, and shall be payable in monthly installments only
on taxes collected and paid over; one-third of which shall be retained or
withheld by the Commissioners until final settlement by the respective
Collectors with the said Commissioners; which said an ma or commissions
shall include all expenses of whatsoever kind incurred by said Collectors
in the collection of said taxes, and said County Commissioners shall not
allow any greater compensation nor pay any bills for any matter what-
soever for the use of said Collector nor supply any stationery or' other
thing unless the same shall be charged against the said compensation so
to be allowed said tax collectors and if it shall be found at any time dur-
ing a fiscal year that any monthly payments to be made to said tax col-
lectors, together with previous monthly payments, would exceed two-thirds
of any limits of compensation herein provided, no further payments shall
be allowed until final settlement is made by said collectors with said
County Commissioners, as aforesaid, provided further that the County
Commissioners shall pay the premium upon each of the bonds of the
respective tax collectors and the said County Commissioners of Allegany
County are authorized and empowered to refund to the Tax Collectors
of said Tax Collection Districts appointed by them for the years 1922
and 1923, the premium upon the bonds furnished by them for their
respective terms. +

1898, ch. 179, sec. 42B. 1910, ch. 115, sec. 42B (p. 498).

118. It shall be the duty of said collectors to collect all State and
county taxes placed in their hands for collection by the County Com-
missioners of Allegany County, during their respective terms of office,
and as to the State taxes, to make reports to the Comptroller and to pay
over the same to the Treasurer of the State of Maryland, as such col-
lectors are now or may be hereafter required by law so to do, and as to
county taxes to pay over to the Treasurer of Allegany County on the first
Tuesday of the next month after the said taxes are placed in their hands
for collection, and on the first Tuesday in each and every month there-
after, and oftener, if required by the County Commissioners, the county
taxes collected by them and for said county, until the collections com-
pleted, and on failure to make such monthly or other payments, each
delinquent collector may be removed from office by the County Commis-
sioners, and another appointed in his stead by said Commissioners; and
accompanying such monthly or other payments there shall be a statement
filed by said collectors with the treasurer and a duplicate thereof filed
with the Clerk of the County Commissioners showing the names of the
persons from whom the moneys were received, together with the amounts
respectively received from said persons, and the failure to file such state-
ments shall render the said collector liable to indictment and conviction
and punishment for a misdemeanor; and at the end of the time allowed

tSec. 2 of Ch. 423, Acts 1927, repealed all laws inconsistent therewith.