ART. 4.] TAXES. 559

COLLECTOR OF STATE TAXES.

1874, ch. 483.

851. The mayor and city council shall, on or before the third
Tuesday in April in each year, or as soon thereafter as may be,
appoint one collector for Baltimore city, for the collection of all
State taxes levied or to be levied for the current year; and it
shall not be lawful for the municipal authorities of said city to
provide any fixed annual or other stated compensation for the
collection of the State taxes, or a salary of any kind, to the said
collector for his services in collecting the State taxes, otherwise
than by a per centum on the amount of his collections, as pro-
vided in section 856 hereof.

Ibid.

852. Every collector of State taxes in the city of Baltimore,
before he acts as such, shall give a bond to the State of Maryland
in the penalty of seventy-five thousand dollars, to be approved by
the governor, with the condition that if the above bound ————
shall well and faithfully execute his office, and shall account with
the comptroller for, 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 law shall direct, then
such obligation to be void, otherwise to remain in full force and
virtue in law. The said collector's bond, when approved by the
proper authorities in the city of Baltimore, shall be recorded in
the office of the clerk of the superior court of Baltimore city, and
when approved by the governor shall be filed in the office of the
comptroller of the treasury.

Ibid

853. Every collector of State taxes in the city of Baltimore
shall make daily deposits of such sums of money as he shall
receive for State taxes collected by him, less the amount of com-
mission allowed him for the collection of the same, to the credit
of the treasurer of the State of Maryland, in some bank in said
city which pays to the State the bonus or school tax, as provided
by law, to be designated by the said treasurer, and shall send to
the treasurer a statement of the amount so deposited within the