594

LAWS OF MARYLAND.

Collectors of
taxes.

214. The County Commissioners of said county shall, on or
before the second Tuesday in May in each year, beginning on
the second Tuesday in the year eighteen hundred and ninety-
eight, appoint a collector of State and county taxes for each of
said collection districts, who shall execute to the State of
Maryland, on or before the second Tuesday of July, then next
succeeding, a good and sufficient bond to be approved by the
County Commissioners, in a penalty double the amount of the
State taxes that will be intrusted to him for collection, and
conditioned for the true and faithful performance of his duty
as collector; and in like manner on or before the second Tues-
day of July in the same year, another bond to the State of
Maryland, to be also approved by the County Commissioners,
in a penalty double the amount of the county taxes that will
be entrusted to him for collection, conditioned for the true and
faithful perfoimance of his duty as collector of county taxes,
and each bond shall have at least three good securities, and
each of said collector's bonds shall be filed in the office of the
clerk of the Circuit Court for said county, a certified copy of
which shall be sufficient evidence against either of said collec-
tors; if, however, any collector or their officer should offer as
surety on such bond some safe and reliable insurance, guaran-'
tee or trust company of the State of Maryland, the collector
himself paying for such suretyship, the County Commissioners
of Somerset county are authorized to accept the same, in their
judgment, the said bonds, after being executed and approved,
to be filed and recorded in the office of the clerk of the Cir-
cuit Court for Somerset county.

Duties of
collectors.

215. The duties of each of said collectors shall be to collect
and pay over to the proper officers all the State and county
taxes levied in his collection district, and to report to the
County Commissioners all new and missed property in his dis-
trict liable to taxation.

Compensa-
tion.

216. The compensation of each of said collectors shall be
fixed by the County Commissioners at the time of his appoint-
ment, and for all services rendered, shall not exceed the sum
of four per centum of the whole amount of taxes collected by
him.

Notice of
levy.

217. That it shall be the duty of the County Commissioners
on the first Tuesday following, as soon as the annual levy is
made, to give public notice thereof by advertisement in at least
two newspapers published in Somerset county, and the taxes so
levied shall be due and payable on the first day of January of