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The Maryland Code, Public General Laws, 1888
Volume 389, Page 1219   View pdf image
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ART. 81.] COLLECTORS AND COLLECTIONS. 1219

taxes levied, or to be levied for the current year; and it shall not
be lawful for the local authorities of the said counties to provide
any fixed annual or other stated compensation for the collection
of State taxes; nor shall the county commissioners provide a
salary of any kind, or any other compensation, to the said col-
lectors, for their services in collecting the State and county taxes,
otherwise than by a per centum on the amount of their collec-
tions, as contemplated in this article. This section shall not
apply to Harford county nor to Garrett county.

Crane v. State, 1 Md. 27. Humphrey v. State, 17 Md. 57. McCauley v.
State, 21 Md 573.

P. G L , (1860,) art. 81, sec. 34. 1794, ch. 53, sec. 1. 1841, ch 23, secs. 45-52.

1865, ch. 155. 1868, ch 366. 1870, ch. 325. 1872, ch. 449. 1874, ch. 483,

sec. 31. 1888, ch. 515.

32. Every collector of county taxes, before he acts as such,
shall give bond to the State of Maryland, in a penalty of double
the amount of such taxes to be collected by him, with good and
sufficient securities, to be approved by the county commissioners;
and the collector of city taxes in the city of Baltimore, before he
acts as such, shall give bond in such penalty as may be pre-
scribed by the ordinances of the mayor and city council, to be
approved by the mayor and presidents of both branches of the
city council, or any two of them, the mayor being one, with the
condition that if the above bound ——— shall well and faithfully
execute his office, and shall account for and pay to the county
commissioners, or to the mayor and city council of Baltimore, if
in said city, or their order, the several sums of money which he
shall receive for the county or city, as the case may be, or be
answerable for by law, at such time as the law shall direct, then
the said obligation to be void, otherwise to be and remain in full
force and virtue in law; and every collector of State taxes
appointed by the county commissioners, shall also give a separate
bond to the State of Maryland, in a penalty double the amount of
the tax to be collected by him, with good and sufficient securities,
to be approved by the governor, with the condition that if the
above bound ———— shall well and faithfully execute his office,
and shall account for to the comptroller, and pay to the treasurer
of the State, the several sums of money which he shall receive
for the State, or be answerable for by law, at such times as the

 

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The Maryland Code, Public General Laws, 1888
Volume 389, Page 1219   View pdf image
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