1072 ARTICLE 26

As to the powers of circuit courts on appeals from the county commissioners, see art. 5,
sec. 92; see also art. 25, secs. 35 and 76.

This section referred to in construing art. 87, secs. 38 and 40—see notes to sec. 38.
Albrecht v. State, 132 Md. 155.

Relief to Sheriffs and Collectors.

An. Code, 1924, sec. 40. 1912, sec. 40. 1904, sec. 40. 1888, sec. 38. 1852, ch. 75,

sec. 1. 1878, ch. 349.

43. On application by petition in writing to the several circuit courts
or circuit judges and the superior court of Baltimore City of any sheriff
or collector of the county and State taxes, or either of them, who has failed
or neglected to collect any taxes or fees within the time prescribed by law,
the court or judge may, on such terms as they may prescribe, by an order,
extend the time of such sheriff or collector to complete the collections,
which extension may be limited in the discretion of the court or judge,
and may be renewed as may be deemed reasonable, and the said petition
and orders shall be filed in the office of the clerk of the circuit court, or
superior court, where such application is made, and on application of the
legal representative of any deceased sheriff or collector he shall be entitled
to avail himself of the provisions of this section as fully as such deceased
sheriff or collector could do if living.

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.

When the collector's time has been extended under this section, he can proceed by
distress or in any way authorized during his term. Baldwin v. State, use Hull, 89 Md. 597.

As to tax collectors, see art. 81, sec. 53, et seq.

See art. 87, sec. 29, et seq.

An. Code, 1924, sec. 41. 1912, sec. 41. 1904, sec. 41. 1888, sec. 39. 1852, ch. 75, sec. 2.

44. The courts and judges aforesaid may grant the relief and exten-
sion provided in the preceding section in favor of sheriffs and collectors
to the securities, executors, administrators or trustees of sheriffs and col-
lectors, who may respectively succeed to their rights and duties.

An. Code, 1924, sec. 42. 1912, sec. 42. 1904, sec. 42. 1888, sec. 40. 1852, ch. 75, sec. 3.

45. The said courts and judges may, in their discretion, require the
party applying for such relief to serve notice on the comptroller and county
commissioners, or on either of them, according to the character of the
taxes represented to be in arrears, previous to passing a final order on such
application.

An. Code, 1924, sec. 43. 1912, sec. 43. 1904, sec. 43. 1888, sec. 41. 1852, ch. 75, sec. 5.

46. Nothing contained in the three preceding sections shall prevent or
delay the enforcement by the comptroller, county commissioners or others
interested of their rights and remedies.

Salaries of Judges.¹

An. Code, 1924, sec. 45. 1912, sec. 45. 1904, sec. 45. 1892, ch. 388. 1908, ch. 180.
1914, ch. 847. 1927, ch. 235.

47. The salary of each Chief Judge of the first seven Judicial Circuits
of Maryland and of the Judge of the Court of Appeals from Baltimore
City, shall be eleven thousand and five hundred dollars per annum; the
salary of each of the several judges of the Supreme Bench of Baltimore

¹ See footnotes to art. 4, secs. 24 and 31, Md. Constitution.