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28. Clerks of county commissioners or
appeal tax court to furnish such
State boards with returns of
assessors, penalty
29. Compensation of such boards.
30. Clerks of county commissioners
and city register of Baltimore
to send to comptroller certificate
of the imposition of State tax.
Collectors and Collections.
31. Appointment and compensation of
collectors.
32. Bond of.
33. Bond of collector of State taxes in
Baltimore city.
34. Collector in Baltimore city to make
daily deposits of his collection
35. Treasurer may examine his books
weekly.
36 Oath of collectors.
37. New appointment to be made in
case collector fails to give bond
38. Clerks of county commissioners
and city register to inform gov-
ernor annually whether there is
a State tax collector in counties
and Baltimore city
39. Governor to appoint collector, if
there be none in counties or Bal-
timore city.
40. To appoint another, if he fails to
qualify.
41. Separate collector of State taxes
may be appointed
42. Clerk of county commissioners
and of appeal tax court shall
keep account of assessable prop-
erty and deliver copy to col-
lector.
43 Penalty.
44. Collector to collect and pay county
and city taxes, when.
45. State taxes, when
46. Discounts for. prompt payment,
what and when allowed
47. Taxes to be liens on real estate.
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48. Deductions allowed to collectors
on sums paid to treasurer in
September, October and No-
vember.
Sales by Collectors.
49. Statement of arrearage to be first
left with taxpayer.
50. Levy and notice of sale, and sale.
51. Real estate may be sold whether
there be personal or not.
52. Collector to report sale to circuit
court for ratification; proceed-
ings.
53. Fees for making sales.
54. County commissioners, mayor or
president of either branch of
city council of Baltimore, may
suspend sales, when.
55. Description of persons as heirs of
a certain person, to be sufficient.
56. Redemption of real estate sold.
57. Deed to devisees or heirs of pur-
chaser
58 Court may appoint special agent
to make deed, if collector dies
or becomes disqualified.
59. Actual delivery to purchaser of
property sold.
60. Collector may pursue personal
property, when.
61. Collector, when resisted, may sum-
mon posse comitatus; their pay
when summoned.
62. May summon them when he ap-
prehends violent resistance.
63. Striking or assaulting collector in
discharge of his duties; penalty
for.
Sales by Ministerial Officers.
64. Taxes due and in arrear to be first
paid out of proceeds by.
Payment by Administrators and
Executors.
65. Taxes to be preferred debts.
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