ART. 81.] REVENUE AND TAXES. 167
ARTICLE LXXXI

Revenue and Taxes.

COLLECTORS. 31. Sub-Sec. 5. Collectors to make quar- terly returns and payments . may be removed make return under oath failure to collect taxes suit on bond judgment without stay of ex- cutlon. Sub-Sec 6. When collector shall not be re-appointed. 45. At what times collectors to make payments provisions in case of death, &c , of collector in Baltimore suits not to abate.

DIRECT TAXES. 62. Redemption of real estate sold by col- lector. 63. Collectors to report to judges of cir- cuit courts gales of lands for taxes . notice to show cause ratification of sale and pur- chaser's title. VALUATION AND ASSESSMENT. 186 Mortgages exempt 193. Exemptions granted in charters of railroads repealed 194. Property of railroad companies to be taxed assessment proviso.

COLLECTORS.

1870. c. 325 adds the following sub-sections to section 34, and repeals all laws incon-
sistent therewith, and exempts Washington and Allegany counties from the ope-
ration thereof:

SEC. 34. Sub-Sec. 5. It shall be the duty of the several collectors of taxes to pay over under oath to the treasurer of the state of Maryland, and to the treasurer of the respective counties, or to return under oath to the county commissioners of the respective counties where there is no county treasurer, on the first Tuesday of July next, after said taxes are placed in their hands for collection, and on the first Tuesday in each and every October, January, April, July, and thereafter, the amount collected by them, until the col- lections are completed; and on failure to make such quarterly payments or returns, the delinquent collector	1870, c. 325. Collector to make quarterly returns and payments.
may be removed by the county commissioners, and at the end of the time herein allowed for the collections aforesaid by said collectors, they and each of them shall make to the county treasurer, or to the county commissioners, where there is no county treasurer, a	May be re- moved
full and complete return, under oath, of the whole amount of taxes collected by them during the year,	Make return under oath.
and on failure to complete within eighteen months from the day and date of receiving said taxes for col-	Failure to col- lect taxes.