108

LEVY AND COLLECTION OF TAXES. [ART. 11.

dred dollars, and to imprisonment for not less than two nor more
than twelve months.

Id s 62
When collector
may summon
posse comitatus
prior to day of
sale

62, If any collector shall have good reason to believe that he
will be resisted by violence in the discharge of his duty in making
a sale, he may, prior to the day of sale, summon the posse comitatus
for his protection and the protection of peaceable persons attending
such sale; and the said posse, when so summoned and attending,
shall be paid as hereinbefore directed, and shall be liable to be pro-
ceeded against as hereinbefore provided, for failing or refusing to
attend

Id s 63
Taxes in sales of
property under
judicial process
33 Md 209

63. Whenever a sale of either real or personal property shall be
made by any ministerial officer, under judicial process or otherwise,
all sums due and in arrear for taxes from the party whose property
is sold, shall be first paid and satisfied, and the officer or person
selling shall pay the same to the collector of the county or city, if
any, or to the treasurer, if there be no collector.

Id s 64
Administrators
to pay all taxes
due by dece-
dents

64. Administrators shall pay all taxes due from their decedents
as preferred debts, and to the exclusion of all others, except the
necessary funeral expenses, and on failure, their bonds shall be put
in suit for the use of the State, and recovery had for the whole
amount of taxes due, and interest from the time they were payable;
this section shall also apply to guardians, for taxes upon property
in their hands as such.

Id s. 65
Tenants to pay
and may deduct
from rent

65. The tenant or person holding any leasehold estate, shall pay
to the collector the taxes levied upon the demised premises, and
shall have his action against the landlord for the sum so paid, or
may deduct the same out of the rent reserved, unless otherwise
agreed between the lessor and lessee.

Id s 66.
When taxes to
bear interest.

66. Taxes shall be considered in arrear on the first day of Jan-
uary next succeeding the date of their levy, and shall bear interest
from that date, at the rate of six per centum per annum

Id s 67
1876, c 372
Levy of com-
missions of
collectors

67. The county commissioners and the mayor and city council
of Baltimore, shall levy upon their respective counties and the city
of Baltimore, such commission as will in their judgment insure a
speedy collection of said taxes, not exceeding five per centum on
the amount to be placed in the hands of said collectors for the
counties for collection, except in Calvert county, where it shall not
exceed six per centum, and not exceeding two per centum on the
amount to be placed in the hands of said collector for the city of
Baltimore; said commission to be levied for the use of said collec-

Governor to fix
commissions of
collectors ap-
pointed by him

tors respectively, and to be collected as other charges are collected.
The governor shall fix the commission of collectors appointed by
him, not to exceed ten per centum of the amount placed in their
hands for collection; and the said commissions shall be levied by
the county or city authorities, or by the tax board, and collected by
said collectors. This section shall not apply to Harford county.

Id c 68
When collectors
liable for
interest.

68. If any collector shall fail to pay into the treasury the amount
of money which may or should be in his hands for the use of the