1849.

LAWS OF MARYLAND.

CHAP. 427.

additional compensation of three hundred dollars to what
is now allowed him by law, making in the whole, a
sum not exceeding eight hundred dollars.

Duty of sheriff
to collect, etc.

SEC. 11. And be it enacted, That from and after the
last day of March, 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
Maryland for the faithful performance of said duties,
according to the existing tax laws, and said bond shall
be filed in the clerk's office of Howard district, and by
said clerk recorded, and in case of neglect or refusal of
said sheriff to execute such bond, he shall incur a pen-
alty of one thousand dollars, which said penally shall
be recoverable for the use of said State, by indictment
in the court of Howard district, and the said sheriff shall
proceed to the collection of said taxes, and shall have
the same powers, perform the same duties, and incur
the same liabilities now conferred and imposed upon
collectors of taxes, as defined and specified by the exist-
ing tax laws, and the said sheriff shall pay over to the
treasurer of Maryland, at stated quarterly payments, ac-
cording to the requisitions or provisions of the ninth sec-
tion of this act, and shall also pay over to the treasurer
of Howard district, on the first Tuesday or Wednesday
in each and every month, all monies collected by him
for district purposes, and he shall receive for compensa-
tion the said amount of six per centum, directed to be
levied in the sixth section of this act, on the whole
amount of taxes, both State and district, collected by

Proviso.

him; provided, that if the said amount of State and dis-
trict taxes conjointly, go collected by him, shall be less
than five thousand dollars, the said commissioners shall
allow the said sheriff such additional compensation, out
of the district treasury, as shall make his whole com-
pensation equal to six per centum on said amount of
five thousand dollars.

Liability of the
sheriff, etc.

SEC. 12. And be it enacted. That the said sheriff
shall be held liable, on his official bond, for the collec-
tion and payment, to the treasurer of said district, of the
district taxes, and shall be required, when taking his
oath of office, to swear thai he will well and truly per-
form the duties of collector of taxes imposed upon him by
the provisions of this act, and shall be allowed until the
first day of January, in the year succeeding that in
which said tax bills, both State and district, shall be
placed in his hands for collection, to complete the col-
lection of the same.