ART. 11. ] LEVY AND COLLECTION OF TAXES.

103

35. Every collector, before he acts as such, shall take the follow-
ing oath: I, ——, collector of ——, do swear that I will well and
truly execute the duties imposed upon me b}' law, and that I will
justly and impartially value all property which I shall be authorized
to value according to the best of my skill and judgment, and that
I will not either directly or indirectly make any profit of the money
collected by me by the use thereof in any manner whatever, which
oath may be administered by the clerk of the Circuit Court for the
county, or the clerk of the Superior Court of said city, and a cer-
tificate thereof under seal, shall be filed with the county commis-
sioners, or register of the city of Baltimore, as the case may be

Id s 35
Oath of
collector

36. If any collector shall fail to give bond as herein required,
within twenty days after his appointment, the county commissioners
or mayor and city council of Baltimore, as the case may be, shall
immediately appoint another in his place, and shall continue after
twenty days to make such appointment until a collector shall give
bond as directed.

Id s 36.
Collectors fall-
ing to give bond
others to be
appointed

37. The clerks of the county commissioners and the register of
the city of Baltimore shall annually, on or before the first day of
May, inform the governor whether there is in their several counties
and the said city a collector or collectors of the State taxes duly
appointed in conformity with the provisions of this article, and shall
state whether a per centum of the said collections has been allowed
said collectors for their services as therein provided, and if so, to
what extent.

Id s 37
Clerks to inform
governor if col-
lectors are being
appointed, etc

38. If there be no collector of State taxes qualified and compen-
sated in conformity with the foregoing provisions in any of the
counties or in said city by the fifteenth day of May in any year, the
governor shall appoint from any part of the State a collector or col-
lectors for the said county or the said city, who shall give bond with
sureties to be approved by the governor, and be in all respects on a
footing with other State collectors' bonds as provided in this article,
and the said collector shall have all the powers of other collectors.

Id s 38
When governor
shall appoint

30. If any collector, appointed under the last preceding section,
shall fail to give bond within thirty days, the governor shall appoint
another in his place, and so on after every interval of thirty days,
until a collector shall qualify.

Id. s 39
failure to give
bond by appoin-
tees of governor

40. A separate collector may be appointed to collect the State
taxes in any of the counties or the city of Baltimore, and if so ap-
pointed, shall give bond as hereinbefore required.

Id s 40
Separate collec-
tors may be ap-
pointed to col-
lect State taxes

47. The clerk of the county commissioners in each county, and
of the Appeal Tax Court in the city of Baltimore, shall keep an ac-
curate account of the assessment or rate of taxes assessed upon the
taxable property of his county or city, and how such assessment is
disposed of, in a book to be kept for that purpose alone, and said
clerk shall, within ten days after such assessment, deliver a fair
copy thereof to the collector or collectors of his county or city, or a
copy of so much thereof as it shall be his duty to collect.

Id s 41
Clerks to
deliver copy of
assessment to
collector