REVENUE AND TAXES. 1045

1929, ch. 226, sec. 56.

56. The clerks of the County Commissioners and the register of the
City of Baltimore shall annually, on or before the first day of January,
inform the Governor whether there is in their several counties and the said
city, a collector or. collectors of the State taxes, duly selected and qualified
in conformity with the provisions of this article.

1929, ch. 226, sec. 57.

57. If there be no collector of State taxes selected and qualified in
conformity with the foregoing provisions, in any of the counties or in said
city, by the fifteenth day of January in any year, the Governor shall ap-
point from any part of the State a collector or collectors for said county
or the said city, who shall give bond with good and sufficient sureties to
be approved by the Governor, which shall be in all respects on a footing
with other state collectors' bonds as provided in this article, and the said
collector shall have all the powers of other collectors.

1929, ch. 226. sec. 58.

58. If any collector, appointed under the preceding section, shall fail
to give bond within thirty days, the Governor shall appoint another in his
place, and so on after every interval of thirty days, until a collector shall
qualify.

1929. ch. 226. sec. 59.

59. Every collector receiving the tax rolls provided for in Section 46
of this Article, as well as certifications of assessments from the State Tax
Commission, shall proceed to collect the taxes due thereon and payable to
him with any penalty or interest imposed by law, and shall pay the county
and city taxes collected to the Comity Commissioners, or the Mayor and
City Council of Baltimore, as the case may be, or their order, not later
than the tenth day of each month, which payments shall include all taxes
collected during the month next preceding; and all monies levied for edu-
cational purposes by the County Commissioners of the several counties
shall be levied separately and distinctly from the other items of taxation
and a list thereof furnished to the School Commissioners of said counties;
and the collector shall make return of all said taxes collected upon the days
required by law for the return of these State School Taxes.

52. Uniformity and equality of taxation does not apply to collection and en-
forcement provisions, if they and penalties equally and uniformly imposed. See
notes to art. 56. sec. 183. Grossfield v. Baughman, 148 Md. 337.

52. If collector fails to collect taxes promptly, it is his neglect if taxes are
lost, and he and his bond are answerable therefor. Thompson v. Henderson,
155 Md. 672.

1929, ch. 226, sec. 60.

60. The State Comptroller shall see to the collection of all State taxes
at the rates prescribed by law on the various classes of property, assess-

See important footnote on first page of this article.