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45. State taxes, when.
46. Discounts for prompt payment,
what and when allowed.
47. Taxes to be liens on real estate.
48. Deductions allowed to collectors
on sums paid to treasurer in
September, October and No-
vember.
Refunding to Tax Collectors Over-
payments by Them.
49. List of overpaid taxes to be made
by comptroller and treasurer
for each general assembly.
Provision to be made for re-
funding same.
Sales by Collectors.
50 Statement of arrearage to be
first left with the taxpayer.
51. Levy and notice of sale, and sale.
52. Real estate may be sold whether
there be personal or not.
53. Collector to report sale to circuit
court for ratification; pro-
ceedings. Purchase money
and interest to be returned to
purchaser when sale is set
aside.
54. Fees for making sales.
55. County commissioners, mayor or
president of either branch of
city council of Baltimore may
suspend sales, when.
56. Description of persons as heirs
of a certain person to be
sufficient.
57 Redemption of real estate sold.
68. Deed to devisees or heirs of
purchaser
59. Court may appoint special agent
to make deed if collector dies
or becomes disqualified.
60. Actual delivery to purchaser of
property sold.
61 Collector may pursue personal
pioperty, when.
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62. Collector, when resisted, may
summon posse comitatus; their
pay when summoned.
63. May summon them when he
apprehends violent resistance.
64. Striking or assaulting collector
in discharge of his duties;
penalty for.
65. Clerk shall record and index
proceedings for sale of real
estate for taxes. Cost, how
to be paid.
Sales by Ministerial Officers.
66. Taxes in arrear upon property
sold by ministerial officer
under judicial proceedings to
be first paid out of proceeds.
67. State taxes upon property of
corporations sold by minis-
terial officer or under judicial
proceedings to be first paid
out of proceeds.
Payment by Administrators and
Executors.
68. Taxes to be preferred debts.
Payment by Tenants.
69. May pay taxes upon demised
premises, when; remedy over
against landlord.
Taxes, when due.
70 To be due 1st January succeed-
ing levy.
Collector's Commissions.
71. How to be levied; not to exceed
five per cent.; special provi-
sion for Calvert, Harford,
Talbot and Gariett counties
and Baltimore city.
Collectors' Defaults— Suit on
Bond.
72 To be charged interest on money
not paid into treasury in time.
73 Comptroller may order suit on
bond.
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