JOHN WALTER SMITH, ESQ., GOVERNOR.

is holding real estate under the orders of a court which has
jurisdiction thereover, the permission of such court must be
first obtained before such real estate may be sold for taxes,
and said court shall in every reasonable way expedite the
payment of such taxes, or the sale of such real estate there-
for.

577

158. The said Treasurer shall, at the expiration of term of
office, make a full settlement with the Mayor and City Council
of all taxes placed in his hands for collection, and all errone-
ous and insolvent tax bills for which he shall claim a credit
shall be presented to said Mayor and City Council before or at
the time above specified for said final settlement, and in no
case shall said Mayor and City Council allow a credit for
erroneous or insolvent tax bills unless satisfactory proof be
produced, under oath, that said bills cannot be collected; and
the said Treasurer is required to enforce payment of all taxes

Treasurer
shall, at
expiration of
his term, make
fullsettlement
with Mayor
and Council.

by sale, as herein provided, of all property upon which taxes
are in arrear, as soon as he is empowered so to do, and at
the expiration of his term of office he is directed and required
to deliver to his successor in office all balances of taxes due
upon the levies for which he is charged and all moneys in
his hands received for account of said city, and also to
deliver to his successor all proceedings had for the en-
forcement of the payment of said taxes, and the said
successor, upon the delivery to him of the bills afore-
said, is empowered and required to collect and enforce the
payment of said taxes as hereinbefore provided, and in
all cases where a treasurer has taken steps for the enforce-
ment of the payment of said taxes, and his term of office
shall expire before the collection of said taxes or before
said proceedings are completed, his successor is empowered
and required to continue and complete said proceedings for
the enforcement of the payment of said taxes, and to collect
the same, and shall receive the commission allowed upon
delinquent taxes, and is hereby clothed with all the power and
authority in law had by the retired treasurer during his term
of office for the purposes aforesaid.

Empowered to
enforce pay-
ment of all
taxes by sale,
etc.

Sec. 158A. The Mayor and City Council shall annually,
before the last day of April, levy such sum as they may deem
sufficient to meet the running expenses of the city for the cur-
rent fiscal year, and any additional sum necessary to pay
interest on the debt or any other outstanding obligation of the
city. They shall in no year contract a floating debt of more
than one thousand dollars in excess of the levy for that year,
and at no time shall the aggregate sum of said floating debt

Annual
levy of sum
necessary to
meet expenses
of the city.

Floating debt.