106

LAWS OF MARYLAND.

ordinance passed in pursuance thereof, all moneys which he

shall receive on account of the city of Cumberland, then

this obligation shall be void and of no effect ; but otherwise

it shall remain in full force and virtue in law ; and on all

taxes remaining unpaid for sixty days after the same shall

have been levied, he shall charge and collect interest from

the date of the levy at the rate of six per cent, per annum,

to be accounted for with the tax, and in all suits by the said

mayor and city council upon the bond of said collector for

any neglect of duty or for his default in not collecting any

tax placed in his hands according to law, or for breach of

his duty in not paying over money collected by him, proof

of the delivery of the levy list shall be sufficient prima facie

evidence to entitle said mayor and city council to recover

judgment in such suit unless the said collector shall show

that he has discharged his duty in such case according to law.

75. It shall be the duty of said collector to report to the

Collector

assessment committee, from time to time, any property in

to report

said city liable to taxation and which shall come to his

knowledge as having been omitted from the assessment

books of said city, and all property brought into said city

from time to time and becoming subject to taxation.

75 A. Said collector shall keep a cash book in which he

Collector's
cash book

shall enter all moneys collected by him on account of taxes.

He shall also keep a book of accounts, in which shall be

kept the account of each taxpayer. These books and all

documents and papers belonging to his office and relating

thereto shall be the property and records of the city of

Cumberland, and at all times subject to the examination of

the Assessment Committee. And it shall be the duty of

said committee, twice in each year, at an interval of six

months, to make a thorough examination of the books,

accounts and papers of said collector, and to make to the

council, as soon as possible thereafter, a full report of the

result of said examinations.

75 B. Upon the expiration of his term of office, the col-

lector shall deposit with the city clerk, all books and papers

Collector's
books

belonging to his office in which accounts of his collections

are made and entered, and the city council shall allow said

collector the original cost of said books upon presentation

of the bill of purchase thereof, properly receipted, in the

purchase of said books, the collector shall be limited to

such books as may be actually required to faithfully comply

with section 75 A and this section.

78. The city council are hereby authorized to pass such

ordinances as they may deem necessary to provide for a