960

LAWS OF MARYLAND.

taxes are to be collected by the sheriff, under the provisions
of Section sixteen of this Act, and the sheriff shall include
said fee in the cost of said collection; and in all cases of the
sale of real estate by the Treasurer, under the provisions of
this Act, there shall be also allowed to said Treasurer from
the.proceeds of the sale in addition to other fees and expenses
a reasonable sum for counsel fees, not exceeding ten dollars,
for reporting said sale to and procuring the ratification
thereof by the Circuit Court for Talbot County.

Statement to
Commission'rs
of all taxes
collected in
full, etc.

SEC. 20. And be it enacted, That the Treasurer shall deposit
in the manner hereinbefore provided all county taxes and all
moneys due said county and collected by him, and when said
county taxes for any year shall have been collected in full he
shall deliver to the County Commissioners a statement of
deposits showing such collection in full, and he shallal so pay
into the Treasury of the State of Maryland, according to law,
all the State taxes levied in said county and collected by him
and in the manner hereinbefore prescribed, and he shall be
allowed eighteen months from the date of each levy placed in
his hands for collection to complete the collection thereof, and
to make his final settlement with said 'County Commissioners
and with the Treasurer of Maryland, respectively, and imme-
diately after the expiration of said eighteen months it shall
be the duty of the County Commissioners to bring suit upon
the bond of said Treasurer for all county taxes in his hands
uncollected or unaccounted for to said County Commissioners.

Claims for
erroneous or
uncollectable
bills.

SEC. 21. And be it enacted, That all claims for erroneous,
insolvent of uncollectable tax bills for which said Treasurer
shall claim a credit shall be presented to the County Commis-
sioners before or at the time specified for said final settle-
ment; and in no case shall said Commissioners allow credit
for erroneous, insolvent or uncollectible taxes unless satis-
factory proof be produced under oath that the same cannot be
collected.

Requirements
at the
expiration of
term, etc.

SEC. 22. And be it enacted, That the said County Commis-
sioners, at any time after the expiration of the term of any
County Treasurer, or at the time of the final settlement of
this Act provided for, may direct and require him to deliver
over to his successor in office all collectible taxes due upon
the levies with which he was charged, and also to deliver
over the notices, schedules and other proceedings had for the
enforcement of the payment of said taxes, and in such cases
the said successors, or newly-elected and qualified Treasurer,
upon the delivery to him of the bills for such taxes, shall be
empowered and required to enforce the payment of said taxes