44 ARTICLE 1.

fortuity with the aforegoing provisions of law, in their respective collection
districts as hereinbefore provided.

The said constables or their deputies shall be paid a fee of 50c for each
tax bill and notice so served and returned by them, respectively, which
sum shall be paid by the County Commissioners and added by the col-
lectors to the principal sum of such State and county taxes, interest and
costs as aforesaid and collected as hereinbefore provided.

The constables of Allegany County designated to serve the notices here-
inbefore set forth shall have no authority to collect such tax bills nor any
part thereof, and any constable who shall do so or shall make any false
returns under the provisions of this section, shall be liable to indictment
therefor, and upon conviction he shall pay a fine of fifty ($50.00) dollars
for each offense, one-half to go to the informer and the other half to the
Treasurer of Allegany County, to be placed to the credit of the Contingent
Fund. On or before the first day of April after the said first day of Jan-
uary, each of said collectors shall file with the Clerk to the County Com-
missioners a list of all delinquent taxpayers against whom said notice has
been issued as herein provided. At the same time each of said collectors
shall file with said Clerk to the County Commissioners a statement of all
expenditures made by him in the collection of taxes, showing to whom and
for what purpose said expenditures have been made; said statement shall
be under oath, and any false statement shall be perjury and prosecuted
as such.

If any such collector shall fail to perform any duties as directed in this
section on or before May 1st, succeeding January 1st, succeeding the
year of the levy thereof, said collector shall be liable to prosecution and
on conviction, shall be fined not less than one hundred ($100.00) dollars,
or more than five hundred ($500.00) dollars, at the discretion of the
Court.

1902, ch. 413, sec. 43E. 1910, ch. 115, sec. 43E (p. 502). 1912, ch. 183, sec. 43E.
123. It shall be the duty of the collectors in their visits to the different
election districts of the respective collection districts of the county for
the purposes of collecting and receiving the State and county taxes, and
at all other times, to inform themselves by all lawful means of all prop-
erty, stock or investments in said county liable to taxation, and not in-
cluded in the last revised list of assessments, and of all buildings and im-
provements, and of all property created or acquired since said revised
assessment, and they shall value the same at the cash value thereof, and
shall make return thereof to the County Commissioners, and for the pur-
pose of this section the collectors shall be clothed with the power of gen-
eral assessors, and shall receive the fees heretofore allowed by law or usage
to collectors of taxes for assessing new property in said county, and his
valuation thereof shall be subjected to revision and correction by said
commissioners.