78

LAWS OF MARYLAND

Ch. 37

[53.

Every such collector in the counties 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 Governor, with good and sufficient sureties, to be
approved by the Governor, with the condition that if the above
bound .... 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. The city collector in the City of
Baltimore before he acts as collector of State's taxes in said
city shall give a bond with good and sufficient sureties to the
State of Maryland in a penalty of seventy-five thousand dollars,
to be approved by the Governor, with the condition that if the
above bound .... shall well and faithfully execute his office and
shall account with the Comptroller for 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 such obligation to be void, otherwise to
remain in full force and virtue in law; the said collector's
bonds, when approved by the county commissioners, shall be
recorded in the office of the clerk of the circuit court for the
respective counties; when approved by the proper authorities in
the City of Baltimore shall be recorded in the office of the
clerk of the Circuit Court for Baltimore City and when approved
by the Governor shall be filed in the office of the Comptroller
of the treasury. The premiums on bonds with corporate surety
given under this section or § 52 shall be paid by the county
commissioners or the mayor and city council of Baltimore, as the
case may be, for the collection of county taxes and by the State
of Maryland for the collection of State taxes. On and after
January 1, 1944, neither the collector of State taxes in the City
of Baltimore, nor his bond, shall be liable to the State of
Maryland for money not actually received by him because of the
dishonesty or negligence of his employee; provided, however, that
any such employee shall have first given a bond to the State of
Maryland in a penalty to be fixed by said collector, with the
approval of the State Comptroller, the Treasurer of the State,
and the Governor, with the condition that if the above bound ....
shall well and faithfully execute his position of office, and
shall account to the collector of State taxes in the City of
Baltimore for the several sums of money which he shall receive
for said collector, or be answerable for by law, at such times as
said collector may direct, then such obligation to be void,
otherwise to remain in full force and virtue in law. The said
bond of such employee of said collector, when approved by said
collector, shall be recorded in the office of the clerk of the
Circuit Court for Baltimore City, and when approved by the
Governor, the State Comptroller, and the Treasurer of the State,
shall be filed in the office of the State Comptroller.]