256

BALTIMORE COUNTY. [ART. 3.

and such expenses as may be incurred in advertising
and printing; but if the taxes are paid upon said pro-
perty before the same is exposed for sale and after the
appraisement and schedule have been made of the same,
then the said collector and appraisers shall be entitled
to-receive the same as hereinbefore stated.

Memorandum
of assessable
property

62. It shall be the duty of the several collectors to
ascertain from all the tax payers from whom they may
collect the taxes, and take a memorandum of all accu-
mulation of assessable property of every kind, accord-
ing to the existing tax law, and make return of the
same to the county commissioners, and the said com-
missioners shall allow said collectors a fair compensa-
tion for all their services in making said returns. The

Statements to
county com- '
miasioners.

county commissioners shall require the said collectors,
in rendering their monthly statements of taxes col-
lected to the county treasurer, to state, under oath,
from whom taxes have been collected, and the amount
from each person so collected, together with a state-
ment of how much has been collected from real estate
and from personal property; and it shall be the duty
of the county commissioners to require the clerk to
their board to open an account with each tax payer in
the county, and to credit the same in accordance with
the statements furnished by the tax collector; and said
collectors of taxes shall hold their office for one year,
or until their successors are appointed, at the pleasure
of the county commissioners.

He-appoint-
ments.

63. The county commissioners shall not re-appoint
any person as collector of state or county taxes whose
collections have not been made, and whose accounts
have not been settled in full as collector of taxes,
within six months after the expiration of the year in
which such tax bills have been placed in their hands
for collection, unless said county commissioners shall
have been satisfied by a statement made to them under
oath, that the said collectors have complied with all
the requirements of this law, and that the said delin-
quencies were uncollectable, and the said commissioners