EMERSON C. HARRINGTON, GOVERNOR, 131

received by him and pay out the same only on the order of the
Burgess and Commissioners. He shall exhibit his books, vouch-
ers and accounts to the Burgess and Commissioners whenever
they shall so order. Both Tax Collector and Treasurer shall
give bond to the Burgess and Commissioners, to be approved
by them, for the faithful discharge of their duties, in a penalty
double the amount of the tax levy, and shall receive such com-
pensation for their services as the Burgess and Commissioners
shall deem proper, to be fixed at the date of their appoint-
ment. All money in the hands of the retiring Treasurer shall
be paid to his successor, and the retiring Tax Collector shall
collect the taxes due from the term of his appointment and
pay the same to the Treasurer, except when such Collector
shall have been dismissed for cause, when the duties of his
position shall devolve upon his duly appointed and qualified
successor.

Any tax collector or treasurer violating any duties imposed
upon him by the provisions of this section shall be liable to a
fine of not less than $20. 00 nor more than $100. 00, or to im-
prisonment in the County Jail for not less than 10 days nor
more than 60 days, or both in the discretion of the Court, and
any person fined or imprisoned, or both, for any such violation
after due trial before a Justice of the Peace of the State of
Maryland, shall have a right to appeal to the Circuit Court for
Washington County, as provided for in Chapter 482 of the
Public General Laws of Maryland of 1914. '

All proceedings for the collection, by law, of taxes in ar-
rears, shall be brought, in the name of the Collector as "Col-
lector of taxes to the Burgess and Commissioners of Sharps-
burg"; and he may collect such taxes by distraint, execution,
action in debt, attachment or any process permitted in Mary-
land for the collection of debts.

All judgments obtained under this section shall recite that
they are for taxes in arrears, levied by the Burgess and Com-
missioners of Sharpsburg for the year or years mentioned
therein; and when duly recorded by the Clerk of the Circuit
Court for Washington County shall have priority over all other
liens on the property upon which the said tax was levied, ex-
cept those of the State of Maryland or of Washington County:
and the provisions of this Section shall apply to all taxes now
due or that may hereafter be levied by the Burgess and Com-
missioners of Sharpsburg.