ART. 81.] REVENUE AND TAXES. 217
ARTICLE LXXXI.

Revenue and Taxes.

ASSESSMENT. 1. Time extended to hear appeals, &c : refunding money. 2. Amount of tax. 3. Object of tax. BANKS. 4. Assessment for public schools, pro- viso free school fund tax. 5. Recovery of tax by law. COLLECTORS. 33. Appointment of collectors by county commissioners, &c. compensation, per centum". 34. Sub-Sec. 1. Collectors' bonds In coun- ties . to what counties not applicable : pro- viso. Sub-Sec. 2. Collector's bond in Baltimore city

Sub-Sec. 3 Collectors in Baltimore to make deposits to credit of treasure! m what bank removal and suit. Sub-Sec 4 Examination of books of col- lector in Baltimore. 35. Bonds to be recorded. 39 When governor to appoint collectors . bond 75. Levy for commissions. Calvert county. PAYMENTS INTO TREASURY. 146. Duty of clerks and registers. 147 Suit on bond removal. 148 Payment of taxes by mistake : pro- ceedings when not paid into treasury, peti- tion to circuit court, what to contain rule on collector hearing- decree of court : at- tachment or execution . costs 149 What court to have jurisdiction, when taxes paid Into treasury comptroller to report to general assembly. 160 Payments generally Into treasury by mistake proceedings. 151. Right of appeal proceedings.

ASSESSMENT. 1868, c. 126 enacts the following :

SEC. 1. The time of the county commissioners of the several counties of this state, and of the appeal tax court of Baltimore city, to hear and determine the complaints and appeals of persons who may consider themselves aggrieved by the valuation of the assessors of property under the act of eighteen hundred and sixty-six, chapter one hundred and fifty-seven, is hereby extended to the first of July, eighteen hundred and sixty-eight, with full power and authority to abate or increase said valuation, and correct the returns accordingly under said act of eighteen hundred and sixty-six, chapter one hundred and fifty-seven, and said commissioners of the several counties of this state, or the appeal tax court of Baltimore city, may in their

1868, c. 126. Time extended to hear appeals, &c.