256 REVENUE AND TAXES. [ART. 81.

1865, c. 155 amends sections 33, 34, 35, 33, and 39 as follows.

1865, c. 155 Appointment of collectors of taxes.

33. The county commissioners in the several counties and the mayor and city council of Balti- more, shall, on the first Tuesday in April, in each year, or as soon thereafter as may be, appoint a col- lector or collectors for their respective counties, and at least one collector for each legislative district of the said city, for the collection of taxes levied or to be levied for the current year, and it shall not be lawful for the local authorities of said counties or the municipal authorities of said city, to provide any fixed annual or other stated compensation for the collection of the state taxes, or a compensation or salary of any kind to the said collectors for their services in collecting the state taxes, otherwise than

Their commis- sions.

by a per centum on the amount of their collections, as contemplated in the seventy-fifth section of this article.

Collectors' bonds.

34. Every collector of city or county taxes, before he acts as such, shall give bond to the state of Mary- land, in a penalty of double the amount of such tax to be collected by. him, with good and sufficient securities, to be approved in the several counties by the county commissioners, and in the city of Balti- more by the mayor and president, of both branches of the city council, or any two of them, the mayor being one, with condition that if the above bound ——— shall well and faithfully execute his office, and shall account for and pay to the county commissioners, (or to the mayor and city council of Baltimore, if in Baltimore 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, and every collector of state taxes shall also give a separate bond to the state of Maryland, in a penalty double the amount of tax to be collected by him, with good and suffi- cient sureties, to be approved by the governor, with