1556                             Laws of Maryland                       [Ch. 834

nor, with good and sufficient sureties, to be approved by the Gover-
nor, with the condition that if the said Tax Collector "shall well and
faithfully execute his office and shall account for to the Comptroller,
and pay to the Treasurer of the State, the several sums of money
which he shall receive for the State, or be answerable for by law, at
such times as the law shall direct, then the said obligation to be void,
otherwise to remain in full force and effect.'⁹

(d)  The premium on Tax Collector's bonds given with corporate
surety shall be paid by the County Commissioners for the collection
of County taxes, and by the State of Maryland for the collection of
State taxes. The said bonds shall be executed, approved and re-
corded in accordance with the provisions of Sections 51 and 52 of
Article 81 of the Annotated Code of Maryland (1950 1951 Edition).

(e)  For the purpose of facilitating the collection of County and
State taxes in Allegany County, the County Commissioners of Alle-
gany County on or before the 1st Tuesday in April of 1959, shall
establish for the use of the Tax Collector, a central tax collection
office to be located in the Court House Building, Cumberland, Mary-
land; which said office shall be equipped and maintained at the
expense of the County Commissioners of Allegany County. The
County Commissioners shall be responsible for all of the expenses of
said tax office, including the printing and mailing of bills, and the
purchase or rental of equipment, and the said Tax Collector shall
not be required to bear any expense incident to the operation of said
office. The County Commissioners are hereby authorized and em-
powered to appoint such clerical personnel for said central tax office
as may in their discretion seem necessary, and to provide for the
payment of the salaries of said additional employees.

Any clerical assistants appointed in the Tax Collection Office shall
be under the supervision and direction of the Tax Collector, and shall
furnish such bond as may be required by the County Commissioners,
and in the absence of the Tax Collector shall perform all of the duties
of the Tax Collector. The bonds of such clerical assistants shall be
executed, paid for, approved and recorded in the same manner as the
bond of the tax collector.

93. It shall be the duty of said collector to collect all State and
County taxes placed in his hands for collection by the County Com-
missioners of Allegany County, during his term of office, and as to
the State taxes, to make reports to the Comptroller and to pay over
the same to the Treasurer of the State of Maryland, as such collector
is now or may be hereafter required by law so to do, and as to County
taxes to pay over to the Treasurer of Allegany County on or
before the tenth day of the next month after the said taxes are placed
in his hands for collection, and on or before the tenth day in each and
every month thereafter, and oftener, if required by the County Com-
missioners, the County taxes collected by him and for said County,
until the collections SHALL BE completed, and on failure to make
such monthly or other payments, such delinquent collector may be
removed from office by the County Commissioners, and another ap-
pointed in his stead by said Commissioners; and accompanying such
monthly or other payments there shall be a statement filed by said
collector with the treasurer and a duplicate thereof filed with the
Clerk of TO the County Commissioners showing the names of all de-
linquent taxpayers, and the failure to file such statements shall render