104

LEVY AND COLLECTION OF TAXES. [ART. 11.

Id s 42
Within what
time collectors
to collect and
pay over taxes.

42. Every collector receiving a copy of such assessment or rate,
shall, within thirty days thereafter, proceed to collect the same, and
shall pay the county and city taxes to the county commissioners, or
to the mayor and city council, as the case may be, or their order,
within six months after receiving the copy aforesaid; and all moneys
levied for educational purposes by the county commissioners of the
several counties shall be levied separately and distinctly from the
other items of taxation, and a list thereof furnished to the school
commissioners of the said counties; and the collector shall make
return of all said tax collected upon the days -required by law for
the return of the State school taxes; if any such collector shall fail

Penalty for
failure.

to perform his duties as directed in this section, said collector shall
be liable to prosecution, and on conviction, shall be fined not less
than one hundred nor more than five hundred dollars, in the discre-
tion of the court.

Id s 43
Failure of
clerks to deliver
copies of levy
lists to collec-
tors

43. If the county commissioners or Appeal Tax Court, or their
clerks, shall fail or refuse to deliver to the collectors copies of the
said levy lists, or if they shall in any other way impede, hinder, or
delay the said collectors in the discharge of their duties, they shall

Penalty.

Id s 44
When collector
to pay State
taxes

individually be liable 'to indictment in the Circuit Court for the
county, or the Criminal Court of Baltimore, and upon conviction
thereof, forfeit and pay the sum of one thousand dollars, for the use
of the State, or the said sum may be recovered by action of debt in
the name of the State, instituted against the parties in default,
jointly and severally, by the State's attorney, upon the requisition
of the governor.
44. Every collector of State taxes shall account for and pay to
the treasurer two-thirds thereof by the first day of January succeed-
ing the date of levy of the said taxes, and the remaining third by
the first day of April thereafter.

Id s 43
Deductions on
prompt pay-
ment of State
taxes

45. All persons and incorporated institutions that shall pay their
State taxes on or before the first day of September of the year for
which they were levied, shall be entitled to a deduction of five per
centum on the amount of said taxes; all that shall pay the same on
or before the first day of October of the said year, shall be entitled
to a deduction of four per centum; and all that shall pay the same
on or before the first day of November of the said year, shall be
entitled to a deduction of three per centum; and at the time of re-
ceiving said taxes the proper officers shall make the deductions
aforesaid and note the same upon the receipts given to the persons

Not to extend
to taxes on
public debts of
Maryland, etc

or incorporated institutions so paying; but nothing herein contained
shall extend to the taxes payable on the public debt of Maryland or
the stock loans of the city of Baltimore.

Id s 46
Taxes to be
liens on real
estate indebted

46. All State and county or municipal taxes shall be liens on the
real estate of the party indebted from the time the same are levied.
4 7. Every collector shall, on all sums paid by him to the treas-

Id s 47
Deductions in
favor of collec-
tors.

urer on or before the fifteenth day of September, of the year for
which the taxes were levied, be allowed a deduction of five per cent.;