498 LAWS OF MARYLAND.

be in full of all compensation of every kind to be paid the said
collectors for collecting the State and county taxes, so placed
in their hands for collection from year to year, and Section 31,
Article 81 of the Code of Public General Laws, so far as the
same relates to Allegany County, is hereafter repealed, except
as hereinbefore provided; and the salary or compensation shall
be upon a commission basis to be determined by the Commis-
sioners ; and shall be payable in monthly installments only on
taxes collected and paid over one-third of which shall be re-
tained or withheld by the Commissioners until final settlement
by the respective collectors with the said Commissioners.

42B. It shall be the duty of said collectors to collect all
State and county taxes placed in their hands for collection by
the County Commissioners of Allegany County, during their
respective terms of office, and as to the State taxes, to make re-
ports to the Comptroller and to pay over the same to the
Treasurer of the State of Maryland, as such collectors are now
or may be hereafter required by law so to do, and as to county
taxes to pay over to the Treasurer of Allegany County on the
first Tuesday of the next month after the said taxes are placed
in their hands for collection, and on the first Tuesday in each
and every month thereafter, and oftener, if required by the
County Commissioners, the county faxes collected by them and
for said county, until the collections completed, and on failure
to make such monthly or other payments, each delinquent col-
lector may be removed from office by the County Commission-
ers, and another appointed in his stead by said Commission-
ers; and accompanying such monthly or other payments there
shall be a statement filed by said collectors with the treasurer
and a duplicate thereof filed with the clerk of the County Com-
missioners showing the names of the persons from whom the
moneys were received, together with the amounts respectively
received from said persons, and the failure to file such state-
ments shall render the said collector liable to indictment and
conviction and punishment for a misdemeanor; and at the end
of the time allowed for collection as aforesaid by said collectors,
they and each of them shall make to the County Commission-
ers a full and complete return under oath of the State and
County taxes collected by them, of the whole amount of taxes
placed in their hands for collection from the State and county
since their appointment, and also an alphabetical list of all
delinquent taxpayers in their respective tax collection districts
and the sum collected by each, which list the County Commis-
sioners are authorized to have printed in at least one news-
paper published in said county; and on failure to pay over to
the county treasurer and to the treasurer of the State all taxes
collected by them, and to complete within twelve months from