1824 REVENUE AND TAXES. [ART. 81

require, and shall also prove to the satisfaction of the court
that he hath served- a copy of such account on said collector
and demanded payment thereof, at least twenty days before the
meeting of the court at which the application in made.

1888, art. 81, sec. 80. 1860, art. 81, sec. 89. 1797, ch. 43, sec. 1.
1874, ch. 483, sec. 79.

83. If such collector shall controvert the demand and
desire a jury to be empanelled the court shall direct a jury to
be immediately empanelled to try on issue whether the said
collector be chargeable with and liable to pay any and what
sum of money to the person so claiming and authorized to
receive the some, and the court shall pass judgment on the
verdict of the jury as in other cases and award execution, and
no execution issued on any judgment rendered under this or
the preceding section shall be stayed by writ of error, super-
sedeas, injunction or appeal.

Ibid. sec. 81. 1860, art. 81, sec. 90. 1874, ch. 483, sec. 80. 1888, ch. 515.

84. If any collector of county or city taxes shall fail to
account for and pay over the money he has collected, or ought
to have collected within the time required by law, his bond
may be put in suit and he shall be chargeable with interest
from the time the money ought to have been paid. This section
not to apply to Garrett county.

Frownfelter v. State, 66 Md. 86.

Completion of Collections by Collector.

Ibid. sec. 82. 1860, art. 81, sec 91. 1815, ch 173, sec. 2. 1874, ch. 483,

sec. 81. 1900, ch, 619.

85. Every collector shall be allowed the term of one year
after the expiration of the time for which he was appointed to
collect all balances due him in the same manner as he could
collect the same before the expiration of his term of office.
This section shall not apply to Talbot county.

Limitations.

Ibid. sec. 83. 1860, art. 81, sec. 92. 1852, ch. 75, sec. 4.

1874, ch. 483, sec. 82.

86. All taxes levied for county or city purposes shall be
collected by the collectors of the counties or cities respectively
within four years after the same shall have been levied, and if
the same shall not be collected within four years the parties