3054 ARTICLE 81

the County Commissioners, but in no case less than the penalty fixed by
existing local laws, with good and sufficient sureties to be approved by the
County Commissioners; and the collector of city taxes in the City of Balti-
more before he acts as such shall give bond in such penalty as may be
prescribed by the ordinances of the Mayor and City Council to be approved
by the Mayor and President of the City Council. The condition of such
bonds shall be that if the above bound * * * shall well and faithfully
execute his office and shall account for and pay to the County Commis-
sioners, or to the Mayor and City Council of Baltimore, if in said city,
or their order, the several sums of money which he shall receive for the
county or city, as the case may be, or be answerable for by law, at such
times as the law shall direct, then the said obligation to be void, otherwise
to be and remain in full force and virtue in law.

An. Code, 1924, sec. 41. 1912, sec. 35. 1904, sec. 33. 1888, sec. 33. 1865, ch. 155. 1868,

ch. 366. 1874, ch. 483, sec. 32. 1898, ch. 123, sec. 53. 1900, ch. 619.

1929, ch. 226, sec. 52.

55. Every such collector in the counties shall also give a separate bond
to the State of Maryland in such penalty as may be prescribed by the
Comptroller of the Treasury with the approval of the Governor, with good
and sufficient sureties, to be approved by the Governor, with the condition
that if the above bound * * * shall well and faithfully execute his office
and shall account for to the Comptroller and pay to the Treasurer of the
State the several sums of money which he shall receive for the State, or be
answerable for by law, at such times as the law shall direct, then the said
obligation to be void, otherwise to remain in full force and effect. The city
collector in the City of Baltimore before he acts as collector of States taxes
in said city shall give a bond with good and sufficient sureties to the State
of Maryland in a penalty of seventy-five thousand dollars, to be approved
by the Governor, with the condition that if the above bound * * * shall well
and faithfully execute his office and shall account with the Comptroller for
and pay to the Treasurer of the State the several sums of money which he
shall receive for the State, or be answerable for by law, at such times as
the law shall direct, then such obligation to be void, otherwise to remain in
full force and virtue in law; the said collectors' bonds, when approved by
the county commissioners, shall be recorded in the office of the Clerk of the
Circuit Court for the respective counties; when approved by the proper
authorities in the City of Baltimore shall be recorded in the office of the
clerk of the Superior Court of Baltimore City and when approved by the
Governor shall be filed in the office of the Comptroller of the Treasury.
The premiums on bonds with corporate surety given under this Section or
Section 54 shall be paid by the County Commissioners or the Mayor and
City Council of Baltimore, as the case may be.

A declaration in a suit on a tax collector's bond required by this section to be re-
corded is not demurrable on the ground that it does not make profert of the bond.
State v. Wilson, 107 Md. 132.

An. Code, 1924, sec. 42. 1912, sec. 36. 1904, sec. 34. 1888, sec. 34. 1868, ch. 366.
1874, ch. 483, sec. 33. 1898, ch. 123, sec. 54. 1929, ch. 226, sec. 53.

56. The collector of State taxes in the City of Baltimore shall make
daily deposits of such sums of money as he shall receive for State Taxes
collected by him to the credit of the Treasurer of the State of Maryland
in some bank or trust company in said city to be designated by the said