ART. 11. ] LEVY AND COLLECTION OF TAXES.

taxes and place the same in the hands of the collectors of the tax
for such county or city.

101

26. In appointing such boards, the governor shall not be re-
stricted to any particular county, but may take them from any part
of the State.

Id s 26.

In appointing,
governor not
restricted to
particular
county.

2 7. The clerk of the county commissioners, or of the Appeal Tax
Court, or register of the city of Baltimore, shall lay before the said
boards the returns of the said assessors, with all corrections made
thereto; and if any clerk or register shall fail to comply with the

Id s 27
Clerks to fur-
nish boards with
assessments.

provisions of this or the preceding section, he shall be liable to
indictment therefor, and upon conviction shall be fined not exceed-
ing one thousand dollars.

Penalty for
neglect

28. The members of said board shall each receive the sum of
three dollars for each day they may be engaged in the discharge of
their duties, not exceeding twenty days, to be levied by them on
the county or city for which they may be appointed, and collected
for their use by the collector of State taxes thereof.

Id s 28.
Compensation
of members of
board

29. The clerks of the county commissioners and the register of
the city of Baltimore shall, immediately after the imposition of a
tax for the use of the State, transmit, by mail, to the comptroller,
a certificate stating that such tax was imposed, and the date of the
imposition thereof, the amount of the assessable property liable
thereto, and the name or names of the collector or collectors thereof,
with a copy of his or their bond or bonds, together with their
post-office address.

Id s 29.
Clerks to send
certificates to
comptroller of
levy of tax.

30. The county commissioners in the several counties, and the
mayor and city council of Baltimore, shall, on or before the third
Tuesday in April in each year, or as soon thereafter as may be,
appoint a collector or collectors of their respective counties, and
one collector for Baltimore city, for the collection of all State taxes
levied, or to be levied for the current year, and it shall not be
lawful for the local authorities of the said counties to provide any
fixed, annual, or other stated compensation, for the collection of the
State taxes; nor shall the county commissioners provide a salary

Id s 30
1876, c 372
Appointment
of collectors.

of any kind, or any other compensation, to the said collectors, for
their services in collecting the State and county taxes, otherwise
than by a per centum on the amount of their collections as con-
templated in this article. This section shall not apply to Harford
county

Compensation.

31. Every collector of county taxes, before he acts as such, shall
give bond to the State of Maryland in penalty of double the amount
of such taxes to be collected by him, with good and sufficient securi-
ties, to be approved by the county commissioners; and the collector
of city taxes in the city of Baltimore, before he acts as such, shall
give bond in such penalty as may be prescribed by the ordinances
of the mayor and city council, to be approved by the mayor and
presidents of both branches of the city council, or any two of them,
the mayor being one, with the condition that if the above bound

Id s 31.
Bond of collec-
tors of county
taxes
39 Md 188