158

LAWS OF MARYLAND.

counts making no allowances for any fraction of the
month, which interest shall be handed over and ac-
counted for to the treasurer of said county.

Sheriff autho-
ised to levy.

SEC. S. And be it enacted, That for the purpose of
coercing payment of all taxes in arrear on the first clay
of January in each and every year, the sheriff shall pro-
ceed without respect to persons to levy by distress upon
such property as may be assessed therefor, and shall
charge and be entitled to receive in addition to the costs
of the said levy one-half of one per cent pet month for
interest making no allowance for fraction of a month.

Sheriff to be
charged in-
terest.

Sec. 9. And be it enacted, That the said sheriff
shall be charged with six per cent interest upon the
gross amount of arrears of taxes placed in his hands for
collection, counting from the first day of January of
each and every year and all insolvencies or abatements
passed by the county commissioners shall be credited to
the said sheriff as insolvencies and abatement with six
per cent thereon from the first day of January, and such
allowances shall be made to him by way of commis-
sions for the collection of said taxes in arrears as the
county commissioners shall prescribe; Provided, the
same is not more than six per cent, which shall be paid
out of the monies hereinbefore authorised to be levied for
as directed by the fourth section of this act.

Sheriff's bond
liable.

SEC. 10. And be it enacted, That on or before the
fifteenth day of July in each and every year, the ar-
rearages of taxes which shall have been placed in the
hands of the sheriff of the county, for collection, shall
be fully paid and accounted for by him to the treasurer
of said county, and in case the said sheriff shall neglect
or fail to enforce the payment of the arrears of taxes,
or to account and pay the same over to the treasurer
aforesaid, on or before the fifteenth day of July in each
and every year, his bond shall be liable lor the same,
and the county commissioners, shall cause suit to be
brought on said bond to the next term of the circuit
conn thereafter, and the said court is hereby authorised
and required upon motion of the attorney of said coun-
ty commissioners, after notice to the said sheriff to enter
up a judgment against the said sheriff, and his sureties,
for such amount as may be found to be due by the said
sheriff, for non payment or settlement of said arrearages
of taxes.

Sheriff to pay
over arrears.

SEC. 11. And be it enacted, That it shall be the
duly of the said sheriff To pay over to the Treasurer of
the State of Maryland, and To the Treasurer of Balti-