1160

LAWS OF MARYLAND,
bond of newly elected or succeeding Treasurer shall become

responsible for the proper collection and disbursement of such

taxes, and the bond of the preceding Treasurer shall be re-

Proviso.

leased from responsibility therefor; provided, that no Treas-

urer's bond shall be released until in the mode hereinbefore

provided in this Act he has fully settled his accounts with the

County Commissioners and the Treasurer of Maryland, and

unsettled accounts have been transferred as authorized in this

section, and, in addition thereto, he has performed the duties

of said office under all the provisions of this Act.

Sureties on

SEC. 23. And be it enacted, That in the event that the bond

bond

of any Treasurer shall become liable to Talbot County or the

empowered
to enforce

State of Maryland for any unpaid or uncollected taxes, the

payment of

sureties on said bond shall be empowered 'to enforce the pay-

taxes.

ment of said taxes in the same manner as said Treasurer could

have done.

SEC. 24. And be it enacted, That it shall be the duty of the

Treasurer to

Treasurer to attend in each election district of Talbot County,

attend in

one day in the month of August and one day in the month of

election dis-
tricts to col-

December of each year to collect taxes; and he shall give at

lect taxes.

least two weeks' notice of the time and place of such attend-

ance in the various districts by hand bills announcing the same

conspicuously posted in each election district, and by adver-

tisements in two newspapers published in Talbot County; and

said notices and advertisements shall contain a brief statement

of the discounts allowed and interest charged on tax bills.

SEC. 25. And be it enacted, That it shall be the duty of the

Treasurer to go into each of the districts of Talbot County

annually for the purpose of assessing, and at all other times

Assessing
property of

to inform himself, by all lawful means, of all the property,

all kinds.

stock or investments in said county subject to taxation and

not included in the last revised list of assessment; and he

shall value the same at the full cash value thereof, and shall

make return thereof to the County Commissioners, who shall

cause the property so returned to be entered upon the assess-

ment books of said Talbot County in the name of the owners

thereof ; and for the purpose of this section the said Treasurer

shall possess the powers of a general assessor under the tax

law of the State of Maryland, and his valuation of any prop-

erty shall be subject to revision and correction by said County

Commissioners ; and nothing in this section shall be construed

to interfere with or affect the rights, powers and duties of the

County Commissioners under and by virtue of the general laws

of the State in relation to such new or other assessment of