ART. 81.] REVENUE AND TAXES.

1870, c. 73 repeals and re-enacts section 45 as follows :

169

45. Every collector of state taxes, except the collec-
tor of state taxes in the city of Baltimore, shall account
for and pay to the treasurer, two-thirds thereof on the
first of January annually, and the remaining third on
the first of April thereafter ; and whenever the mayor
and city council of Baltimore shall have placed the col-
lection of state taxes in the hands of the city collector,

1870,0 73
At what times
collectors to
make payment

and said city collector shall die, resign his office or be
removed therefrom, or his term of office as city collector,
[shall expire] immediately upon his death, resignation,
removal or the expiration of his term of office as afore-
said, all his power and authority to collect state taxes
shall cease and determine, and all bills for state taxes
then in arrear, and the books and papers relating
thereto shall be delivered by him to his successor in
the office of collector of state taxes in said city ; who
shall proceed to collect the same, and shall have all
the power and authority to enforce the payment thereof,
which are now conferred by law, for the collection of
other state taxes placed in his hands for collection, shall
account for said arrears, and deposit daily his collec-
tions thereof in the same manner as is now provided
by law with reference to other state taxes placed in his

Provisions in
case of death,
&c of collectc
in Baltimore.

hands for collection, and no pending suit or other pro-
ceeding instituted by any collector of state taxes in the
city of Baltimore shall abate by reason of his death,
resignation, removal or the expiration of his term of
office as aforesaid, but all such suits or other proceed-
ings shall be entered to the use of his successor in said
office, who shall conduct such suits or other proceed-
ings as if the same had been originally commenced in
his own name.

Approved and in force March 2, 1670.

Suits not to
abate.