JOHN WALTER SMITH, ESQ., GOVERNOR.

531

SECTION 1. Be it enacted by the General Assembly of
Maryland, That sections two hundred and thirteen, two hun-

CHAP. 370.
Repeal.

dred and fifteen, two hundred and sixteen, two hundred and
eighteen, two hundred and twenty-two and two hundred and
twenty-five of Article twenty of the Code of Public Local
Laws, title "Somerset County," sub-title "Revenues and
Taxes," as the same were amended by chapter three hundred
and eighteen of the Acts of eighteen hundred and ninety-six,
relating to the appointment of a County Treasurer and clerk
to the County Commissioners and collectors of State and
county taxes in Somerset county are hereby repealed and the
following sections are enacted in lien thereof:

New sections
added.

Section 213. The county of Somerset shall be divided into
four collection districts as follows: The first to be composed
of Princess Anne, Doublin and Fairmount Election District;
the second, of St. Peters, Mt. Vernon, Dames Quarter and
Tangier Election District; the third, of Westover, Brinkley,
Lawsons, Criefield and Asbury Election District, and the
fourth, of Smith's Island Election District.

Divided into
four collec-
tion districts.

Section 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 the new or missed property ;
the commissioners may make a proper allowance as compensa-
tion to said collectors for such services, and the said collectors
shall pay over to the Treasurer of said county within tive days
after the last of every month all money collected by them
during said month, and shall tile a statement with the clerk of
the Board of County Commissioners, showing what persons in
their respective collection district have paid their taxes and
the amount paid by each person, and any failure to comply
with this requirement shall subject the collector to indictment,
and on conviction he shall be sentenced to pay a fine of one
hundred dollars for each and every offence.

Duty
of collectors

Section 216. The County Commissioners for Somerset county
shall annually levy, as compensation for the tax collectors for
the first, second and third districts, for all the services
rendered by each of them, in connection with the collection of
taxes for their districts, a sum not exceeding four per centum
of the whole amount of taxes collected by them, and as com-
pensation for the collectors of the fourth district a sum not
exceeding six per centum of the whole amount of taxes col-
lected by each of them.
Section 218. That on the first of January in each year, taxes
shall be deemed to be in arrears, and interest shall be charged
and collected from that date, and immediately after the first

Levy to be
made.