ART. 81] COLLECTORS AND COLLECTIONS. 1811

copy aforesaid; and all moneys levied for educational purposes
by the county commissioners of the several counties shall be
levied separately 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 per-
form 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
Talbot county.
Gash v. Taylor, 3 H. & McH. 4. Frownfelter v. State, 66 Md. 85.

.1888, art. 81, sec. 45. 1860, art. 81, sec. 45. 1847, ch. 266, sec. 3.
1870, ch. 73. 1874, ch. 483, sec. 44. 1900, ch. 619.

45. Every collector of State taxes shall account for and pay
to the treasurer two-thirds thereof by the first day of January
succeeding the date of levy of said taxes, and the remaining
third by the first day of April thereafter. This section shall
not apply to Talbot county.

Ibid. sec. 46. 1860, art. 81, sec 46. 1847, ch. 266, sec. 1. 1864, ch. 199.
1872, ch. 255. 1874, ch. 483, sec. 45.

46. All persons and incorporated institutions that shall pay
their State taxes on or before the first day of September of the
year for which they were levied shall be entitled to a deduction
of, five per centum on the amount of said taxes; all that shall
pay the same on or before the first day of October of the said
year shall be entitled to a deduction of four per centum, and
all that shall pay the same on or before the first day of Novem-
ber of the said yaar shall be entitled to a deduction of three
per centum; and at the time of receiving said taxes the proper
officers shall make the deductions aforesaid and note the same
upon the receipts given to the persons or incorporated institu-
tions so paying, but nothing contained in this section shall
extend to the taxes payable on the public debt of Maryland or
the stock loans of the city of Baltimore.

Ibid. sec. 47. 1860, art. 81, sec. 47. 1843, ch. 208, sec. 6. 1872, ch 384.
1874, ch. 483, sec. 46.

47. All State and county or municipal taxes shall be liens
on the real estate of the party indebted from the time the same
are levied.

Fulton v. Nicholson, 7 Md. 104. Degner v. M. & C. C., 74 Md. 146. Par-
lett v. Dugan, 85 Md. 409.