1812 REVENUE AND TAXES. [ART. 81 .

1888, art. 81, sec 48. 1860, art. 81, see. 48. 1847, ch. 266, sec. 2. 1874, ch. 483,
sec. 47. 1888, ch. 515.

48. Every collector shall, on all sums paid by him to the
treasurer on or before the fifteenth day of September of the
year for which the taxes were levied be allowed a deduction of
five per cent.; on all sums paid by him on or before the
fifteenth day of October of the said year a deduction of four
per cent., and on all sums paid by him on or before the
fifteenth day of November of the said year a deduction of
three per cent.; which deduction shall in each, case be noted
by the treasurer upon the receipt given to said collector. And
it is the meaning of this section that the said deduction shall
be made from the gross amount of the State taxes placed for
collection in the hands of said collector and shall not be in
addition to those made in favor of the taxpayers. This section
not to apply to Garrett county.

Refunding to State Collectors Overpayments by Them.

1898, ch. 280.

49. The comptroller of the treasury and the treasurer of
the State shall, on or before the first day of February in the
years of the meeting of the general assembly, make out from
their books accurate lists of the names of all such collectors
of State taxes, together with their county and district address,
who have paid into the treasury of the State more money for
State taxes than on a final settlement is properly and legally
chargeable to them, and the amount of money so overpaid
opposite each name respectively, and such certificates shall be
by the presiding officers of the two houses of the general
assembly referred to the committee of finance of the senate
and the committee of ways and means of the house, and said
general assembly shall provide, either by separate bill or by
including the same in a general appropriation bill, for the
repayment of said several sums of money to the collectors
respectively entitled to the same.

Sales by Collectors.

Ibid sec 49. 1860, art. 81, sec. 49. 1844, ch. 236, sec. 4. 1872,
ch. 384. 1874, ch. 483, sec. 48. 1888, ch. 515 1900, ch. 619.

50. Whenever a collector shall find it necessary to proceed
by way of distress or execution to collect State or any other
taxes, he shall first leave with the party by whom the taxes are
to be paid, or with one of them, if more than one, or at his or