Theodore R. McKeldin, Governor                  1555

for the creation of a central tax office; the appointment, duties
and compensation of clerical assistants; the payment of the oper-
ating and other expenses of said central tax office; and to provide
for the collection of taxes in the various parts of Allegany County
as a convenience to the residents thereof during certain periods.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 91, 92, 93, 101 and 111 of Article 4 of the Code of
Public Local Laws of Maryland (Everstine' 1955 Edition) ALLE-
GANY COUNTY (1955 EDITION, BEING ARTICLE 1 OF THE
CODE OF PUBLIC LOCAL LAWS OF MARYLAND), title "Alle-
gany County", sub-title "County Tax Collectors", be and it is hereby
repealed and re-enacted, with amendments, to AND THAT NEW
SECTIONS 91, 92, 93, 101 AND 111 BE AND THEY ARE HEREBY
ENACTED IN LIEU THEREOF, TO STAND IN THE PLACE
AND STEAD OF THE SECTIONS SO REPEALED, ALL TO READ
AS FOLLOWS:

91.    For the purpose of collecting the State and County taxes in
Allegany County, after the 1st day of April in the year 1959, the
County Commissioners of Allegany County, at their first meeting in
the month of January, in the year 1959, and every four years there-
after at said meeting, shall appoint one (1) Tax Collector, which
Tax Collector shall hold his office for a term of four (4) years, be-
ginning on the 1st Tuesday of April next after his election APPOINT-
MENT or until his successor is elected APPOINTED and qualified;
and said Tax Collector shall be subject to removal from his said
office by the County Commissioners of Allegany County for any
neglect of duty, misbehavior in office or incompetency at any time.

92.   (a) The said Tax Collector so appointed or elected shall have
been a bona fide resident of Allegany County for at least five years
prior to his appointment, shall be at least 25 years of age, and shall
not be related directly or collaterally within the third degree, nor
married to any one so related to any member of the Board of County
Commissioners making such appointment; and such Tax Collector
shall receive as compensation for his services such compensation as
is now or may hereafter be prescribed by the County Commissioners
of Allegany County, not to exceed the sum of $625.00 per month, pay-
able semi-monthly, provided, however, that no such collector shall
receive any separate compensation from the State for collecting State
taxes.

(b)  As to County taxes, the said Tax Collector before he acts as
such shall give bond to the State of Maryland in such penalty as may
be prescribed by the County Commissioners, but in no case shall the
penalty of said bond be less than the sum of $100,000. with corporate
surety or sureties to be approved by the County Commissioners. The
condition of such bond shall be that if the said Tax Collector "shall
well and faithfully execute his office and shall account for and pay
to the County Commissioners, or their order, the several sums of
money which he shall receive for the said County, or be answerable
for by law, at such time as the law shall direct, then the obligation
to be void, otherwise to be and remain in full force and virtue in law."

(c) As to State taxes, every such collector shall also give a separate
bond to the State of Maryland in such penalty as may be prescribed
by the Comptroller of the Treasury with the approval of the Gover-