1820 REVENUE AND TAXES. [ART. 81

paid, or may deduct the same out of the rent reserved, unless
otherwise agreed between the lessor and lessee. This section
not to apply to Garrett county.

M. & C. C. v. Chase, 2 G. & J. 376. Hughes v. Young, 5 G. & J. 67. P.
W. & B. R. R. v. Appeal Tax Court, 50 Md. 397. Carstairs v. Cochran, 95
Md. 506.

Taxes, When Due.

1888, art. 81, sec. 67. 1860, art. 81, sec. 74. 1847, ch. 266, sec. 3. 1874, ch.
483, sec. 66. 1876, ch. 372. 1888, ch. 515. 1900, ch. 619, sec. 13.

70. Taxes shall be considered in arrear on the first day of
January next succeeding the date of their levy, and shall bear
interest from that date, at the rate of six per centum per
annum. This section shall not apply to Harford, Garrett nor
Talbot counties.

Wheeler v. Addison, 54 Md. 41. Condon v. Maynard, 71 Md. 604.

Collectors' Commissions.

Ibid. sec. 68. 1860, art. 81, secs. 75-76. 1843, ch. 208, sec. 21. 1845, ch.
203, sec. 4. 1868, ch. 366. 1874, ch. 483, sec. 67. 1898, ch. 123, sec. 57.

1900, ch. 619.

71. The county commissioners and the mayor and city
council of Baltimore shall levy upon their respective counties
and the city of Baltimore such commission as will, in their
judgment, insure a speedy collection of said taxes, not exceed-
ing five per centum on the amount to be placed in the hands
of said collectors for the counties for collection, except in
Calvert county, where it shall not exceed six per centum, and
not exceeding two per centum on the amount to be placed in
the hands of said collector for the city of Baltimore; said
commission to be levied for the use of said collectors, respec-
tively, and to be collected as other charges are collected. The
governor shall fix the commission of collectors appointed by
him not to exceed ten per centum on the amount placed in
their hands for collection; and the said commissions shall be
levied by the county or city authorities, or by the tax board,
and collected by said collectors. This section shall not apply
to Talbot county.
Seidenstricker v. State, 2 Gill, 374.

Collectors' Default—Suit on Bond.

Ibid. sec. 69. 1860, art 81, sec. 77. 1841, ch. 23, sec. 48.
1874, ch. 483, sec. 68.

72. If any collector shall fail to pay into the treasury the
amount of money which may or should be in his hands for