110

LEVY AND COLLECTION OF TAXES. [ART. 11.

of not less than five hundred dollars, nor more than five thousand
dollars, to be recovered as other fines and forfeitures are recovered.

Id s. 74
What allow-
ances comp-
troller to make.

74. The comptroller shall make all just allowances to collectors
for insolvencies or removals, upon certificates of the county com-
missioners or Appeal Tax Court that such allowances are just.

Id s 75
Attachment on
judgment
against collector
may be laid on
money levied
for his use.

7 J. Whenever the State shall have a judgment or decree against
a debtor or his securities, and money may be ordered to be levied
by the county commissioners of any county for the benefit of such
debtor, or any one of his sureties, the State's attorney for the
county may order an attachment to be issued by the clerk of the
court where such judgment or decree was passed against the goods
chattels, rights and credits, lands and tenements of such debtor
and his sureties, which may be laid in the hands of the county com-
missioners or their clerk, or any collector of said county, or any
or all of them, in the discretion of the State's attorney, arid the
proceedings on such attachments shall, in all respects, be the same
as in other attachments, or judgments or decrees.

Id s 76.
state's attorney
may purchase
property sold
for State taxes

Id s 77
May sell or lease
such property

76. Whenever real estate, or property of any description, shall
have been seized and taken in execution at the suit of the State,
the State's attorney for the proper county or city of Baltimore, may
bid for and purchase the same at the sale thereof for the use of the
State, if, in his opinion, it shall be necessary and proper to do so
for the protection of the interest of the State, provided the sum
bid shall, in no case, exceed the amount of the State's demand, and
the costs and expenses of sale.
7 7. Whenever the State's attorney shall purchase any property
under the last preceding section, he may sell or lease the same, and
may recover any money due the State by such sale or lease by sale
or distress; and he may, in case of a sale, execute a deed for the
property sold, upon a compliance by the purchaser with the terms
of sale; and the treasurer shall pay the cost of advertising such

Eight of re-
demption saved

property as may remain unsold, but nothing therein contained shall
deprive any party of the right of redemption given in this article.

Id s 78
Suit against col-
lector of county
or city taxes.

78. If any collector of county or city taxes shall refuse or
neglect to pay over any money he has received or collected, or
ought to have collected, the person entitled to receive the same
may apply to the Circuit Court of the county, or the court of law
in Baltimore City, having jurisdiction over the amount claimed,
and such court shall render judgment against such collector for the
amount due from him; provided, that no such judgment shall be
entered unless the person applying for the same shall exhibit to the
court an account of the sum due, verified by affidavit and such
other proof as the court may require, and shall also prove to the
satisfaction of the court, that he hath served a copy of such account
on said collector, and demanded payment thereof at least twenty
days before the meeting of the court at which the application is
made.