E. LOUIS LOWE, ESQUIRE, GOVERNOR.

1852.

and security to the State of Maryland, as the direct
tax law now requires; and in case of the refusal or ne-
glect of said Treasurer to give such bond with the
security aforesaid, on or before the fifteenth day of
November, in each and every year, his office shall he
declared, by said board of commissioners, as vacated,
and they shall proceed to elect some other person, and
so on, until they fill the office with some proper person.

CHAP. 110.

SEC. 10. And be it enacted, That the said Trea-
surer shall keep his office open from nine o'clock in
the forenoon until three in the afternoon, each and
every day during the week, Sundays excepted; and the
said board of commissioners, at their discretion, may
allow him an additional compensation of three hundred
dollars, to what is now allowed him by law, making
in the whole a sum not exceeding eight hundred dol-
lars.

Commission-
ers may allow
additional
compensa-
tion.

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 duty 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 county, 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 penalty shall
be recoverable, for the use of said State, by indictment
in the court of Howard county; 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 existing tax laws, and the said sheriff shall pay over
to the Treasurer of Maryland, at stated quarterly pay-
ments, according to the requisitions or provisions of the
ninth section of this act, and shall also pay over to the
commissioner of Howard county, on the first Tuesday
or Wednesday in each and every month, all monies
collected by him for county purposes, and he shall re-
ceive for compensation the said amount of six per cen-
tum directed to be levied in the sixth section of this
act, on the whole amount of taxes, both State and coun-

Sheriff to col-
lect all ar-
rears of taxes.

ty, collected by him; Provided, that if the said amount

of State and county taxes conjointly, so collected by
him, shall be less than five thousand dollars, the said
commissioners shall allow the said sheriff such addi-
tional compensation out of the County Treasury, as

Proviso.