20 ALLEGANY COUNTY. [ART. 1.

county commissioners a full and complete return, under oath, of
the county taxes collected by them, of the whole amount of taxes
placed in their hands for collection for the county, since their
appointment, and also an alphabetical list of all delinquent
taxpayers in their respective tax collection districts, and the sum
due by each of the same, which list the county commissioners are
authorized to have printed in at least one newspaper published in
said county; and on failure to pay over to the county treasurer
all taxes then collected by them, and to complete within twelve
months from the day of receiving said taxes for collection, the
collection and return of the whole amount thereof to the county
treasurer, except such sums as the county commissioners, upon
examination of the returns of said collectors, may determine to be
and to have been uncollectable, their bond shall be liable for the
same; and the county commissioners may cause suit to be
brought for the county taxes, so in arrear, on the bond given as
Hereinbefore required; and the county commissioners shall re-
quire each of said collectors to make a statement, under oath, to
them, on the first day of June next succeeding the levy of said
taxes, of the amount of such county taxes collected by him, from
each person, with the name of said person; and the said collectors
shall each hold such office for one year from the first Monday in
June in the year of his appointment; or in case of the death,
removal, failure or refusal to give the required bond, or disquali-
fication of the first appointee, then the second appointee in that
year in his stead shall hold from the day of his appointment
until the first Monday of June in the next succeeding year, and
until a successor be appointed for the election district or districts
for which such first appointee was appointed; but the county
commissioners shall not appoint or reappoint any person as such
collector whose collections have not been made and paid over as
required, and whose accounts have not been settled to their
satisfaction within six months after the end of the year for which,
he was first appointed.

1876, ch. 107.

43. To all tax payers who shall pay their county taxes on or
before the first day of September of the year for which they are
levied, said collectors shall allow a deduction of five per centum
on the amount of said taxes; to all who shall pay the same on or