ART. 81.] COLLECTORS AND COLLECTIONS. 1223

P. G. L., (1860,) art. 81, sec. 44. 1845, ch 203, sec. 8. 1874, ch. 488, sec. 48.

43. If the county commissioners or appeal tax court, or their
clerks, shall fail or refuse to deliver to the collectors, copies of 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 individually be liable to indictment in the circuit court for
the county, or the criminal court of Baltimore, and upon convic-
tion thereof, shall forfeit and pay the sum of one thousand dol-
lars, 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 requisition of
the governor.

Ibid. sec. 43. 1794, ch. 53, sec. 2. 1874, ch. 483, sec. 42. 1888, ch. 515.

44. 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 com-
missioners, or to the mayor and city council, as the case may be,
or their order, within six months after receiving the copy afore-
said; and all moneys levied for educational purposes by the
county commissioners of the several counties shall be levied sepa-
rately 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 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 discretion of the court. This section
shall not apply to Garrett county.

Gash v. Taylor, 3 H. & McH. 4. Frownfetter v. State, 66 Md. 85.

Ibid, sec 45 1847, ch. 266, sec. 3. 1870, ch. 73. 1874, ch. 483, sec. 44.

45. Every collector of State taxes shall account for and pay to
the treasurer two-thirds thereof by the first day of January suc-
ceeding the date of levy of said taxes, and the remaining third,
by the first day of April thereafter.