1840.

LAWS OF MARYLAND.

CHAP. 349.

and for the faithful performance of his duties in receiv-
ing the State tax, he shall give bond and security to the
State of Maryland, as the direct lax law now requires ;
and in case of the refusal or neglect of said treasurer to
give such bond with security aforesaid, on or before the
fifteenth day of April, in each and every year, his ollice
shall be declared by said board as vacated, and they shall
proceed to elect some other person, and so on until they
fill the office with some proper person.

Hours of of-

fice and com-
pensation.

SEC. 5. And be it enacted, That the said treasurer shall
keep his office open from nine o'clock in the lorenoon,
until three o'clock in the afternoon, each and every day
during the week, except Sundays, and the said board
may, at their discretion, allow him an additional com-
pensation of live hundred dollars, to what is now allowed
him by law, making in the whole a sum not to exceed
one thousand dollars.

Sheriff to col-
lect arrears.

SEC. 6. And be it enacted, That from and after the
last day of December, in each and every year thereafter,
it shall be the duly of the sheriff to collect all arrears of
taxes, and before he shall enter upon said duties he shall
give additional bond and security to the State of Mary-
land for the faithful performance of said duties, accord-
ing to the existing tax laws, and said bond shall be filed
in the clerk's office of Baltimore county, and by said
clerk recorded; and in case of a neglect or refusal of
said sheriff to execute such bond, he shall incur a penalty
of one thousand dollars, which said penally shall be re-
coverable for the use of said State by indictment in the
county court of Baltimore county; and the said sheriff
shall proceed to the collection of said taxes, and shall
have the same powers, perform the same duties, and
jncur the same liabilities now conferred and imposed
upon collectors of taxes, as defined and specified by the
existing tax laws, and the said sheriff shall pay over to
the Treasurer of Maryland, at stated quarterly payments,
according to the requisitions or provisions of the fourth
section of this act, and shall also pay over to the Trea-
surer of Baltimore county, on the first Tuesday or Wed-
nesday, in each and every month, all monies collected
by him for county purposes, and he shall receive for
compensation the said amount of six per centum directed
to be levied in the first section of this act, on the whole

Proviso.

amount of taxes, both State and county, collected by
him; provided, that if the said amount of State and
county taxes conjointly so collected by him shall be less
than eight thousand dollars the said commissioners shall