REVENUE AND TAXES 3053

passed pursuant to the provisions of said Sections, that the relief therein
granted to persons delinquent in the payment of taxes shall extend to all
cases where the property against which said taxes were levied, shall have
been purchased at tax sales by any such county, city, incorporated town,
or other taxing district, provided, however, that any such governing body
may provide that said relief shall not extend to cases where the period for
redemptions of such property from such tax sales shall have expired ac-
cording to law.

1935, ch. 387, sec. 4 1/2.

51. Nothing in Sections 47, 48, 49 and 50 shall apply to the Mayor
and City Council of Baltimore, and to the Board of County Commissioners
of Howard County.

1929, ch. 226, sec. 49.

52. When under Section 26 of this Article taxes are levied for a frac-
tion of a year they shall be due and payable on and after the first day of
the third month following such fraction of a year and discounts (if any)
shall be allowed therefrom and interest charged thereon at the same rate
per month thereafter (as provided in or permitted by the last preceding
section), as if the first day of such fraction of a year were the first day of
April, the first day of the second month thereafter, the first day of June,
the first day of the sixth month thereafter, the first day of October, and so
on, and generally all dates prescribed in this Article shall be moved for-
ward or backward accordingly.

Collectors and Collections.

1924, sec. 39. 1912, sec. 33. 1904, sec. 31. 1888, sec. 31. 1842, ch. 269. 1865, ch. 155.

1868, ch. 366. 1874, ch. 483, sec. 30. 1876, ch. 372. 1888, ch. 515. 1898,

ch. 123, sec. 25. 1900, ch. 619. 1929, ch. 226, sec. 50.

53. The County Commissioners of the several counties where a col-
lector is not otherwise selected by law shall, on or before January 1st in
each year, appoint a collector or collectors for their respective counties,
whose duty it shall be to collect as certified to him all state and county
taxes levied or to be levied for the current year; and, such collectors shall
receive such compensation as is now or may hereafter be prescribed by law,
provided no such collector shall receive any separate compensation from
the State for collecting State taxes. In and for Baltimore City the col-
lector shall be appointed in the mode prescribed by the Act of 1898, Chap-
ter 123, Sections 25 and 42 (Secs. 25 and 53 of City Charter, 1938 Ed.).
Every collector before he acts as such shall take the oath prescribed by
Section 60 of Article I of the Constitution.

This section referred to in deciding that under a local law treasurer of Harford
County was required to pay over to state full amount of state taxes collected, his
commissions on same being payable by county. Allen v. State, 98 Md. 700.

The act of 1868, ch. 366, providing for the appointment of collectors and prescribing
their duties, had no reference to corporate taxes on capital stock. Emory v. State,
41 Md. 54.

For a case dealing with the act of 1842, ch. 269, sec. 1, see Crane v. State, 1 Md. 27.

An. Code, 1924, sec. 40. 1912, sec. 34. 1904, sec. 32. 1888, sec. 32. 1794, ch. 53, sec. 1.

1841, ch. 23, secs. 45-52. 1865, ch. 155. 1868, ch. 366. 1870, ch. 325. 1872, ch 449

1874, ch. 483, sec. 31. 1888, ch. 515. 1900, chs. 116, 619. 1902,

ch. 8. 1920, ch. 257. 1929, ch. 226, sec, 51.

54. As to county taxes every collector before he acts as such shall give
bond to the State of Maryland in such penalty as may be prescribed by