3056 ARTICLE 81

An. Code, 1924, sec. 48. 1912, sec. 42. 1904, sec. 40. 1888, sec. 40. 1844, ch. 236, sec. 3.
1874, ch. 483, sec. 39. 1929, ch. 226, sec. 58.

61. 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.

An. Code, 1924, sec. 52. 1912, sec. 46. 1904, sec. 44. 1888, sec. 44. 1794, ch. 53, sec. 2.
1874, ch. 483, sec. 42. 1900, ch. 619. 1929, ch. 226, sec. 59.

62. Every collector receiving the tax rolls provided for in Section 44
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 County 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 moneys 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 dogs not apply to collection and enforce-
ment provisions, if they and penalties equally and uniformly imposed. See notes to
art. 56, sec. 159. 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.

This section referred to in holding a surety liable on a tax collector's bond where
collector applied taxes for current year in discharge of taxes for previous years as
to which he was in default. Various irregularities (including failure to levy for educa-
tional purposes separately from other items of taxation), held not to relieve the surety.
Frowfelter v. State, 66 Md. 85.

As to the sources of income of the board of school commissioners, see art. 77, sec.
197, et seq.

Where county commissioners give an order drawn on a proper fund directing the
collector to pay certain moneys to a third party, and collector promises to pay it
accordingly but fails to do so, his bond is liable. Fidelity Co. v. Charles County,
98 Md. 163.

1929, ch. 226, sec. 60.

63. 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-
ments against which are certified directly to him and on which taxes are
payable directly into the treasury of the State as provided by this Article.

An. Code, 1924, sec. 79. 1912, sec. 74. 1904, sec. 72. 1888, sec. 69. 1841, ch. 23, sec. 48.
1874, ch. 483, sec. 68. 1929, ch. 226, sec. 61.

64. If any collector shall fail to pay into the treasury of the State or
to the County Commissioners or the Mayor and City Council of Baltimore
the amount of money which may or should be in his hands for the use of
the State or the County Commissioners or the Mayor and City Council of
Baltimore, at the time specified in this Article for payment, he shall be
charged interest thereon at the rate of six per centum per annum, from the
time the said money became due and payable.

79. 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.