24

LAWS OF MARYLAND.

be charged by said Treasurer and said Treasurer shall receive

a fee of fifty cents for making a statement of any taxes due on

personal property when said taxes are to be collected by the

Sheriff under the provisions of Section 16 of this Act. and the

Sheriff shall include said fee in the costs of said collection.

SEC. 19. 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

Deposits of
taxes and

county taxes for any year shall have been collected in full, he

ether mon-

shall deliver to the County Commissioners a statement of de-

tys.

posits showing such collection in full; and he shall also 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 two years from 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

Suit upon

the Treasurer of Maryland respectively, and immediately after

bond.

the expiration of said two years it shall be the duty of said

County Commissioners to bring suit upon the bond of said

Treasurer for all county taxes in his hands uncollected or un-

accounted for to said County Commissioners.

SEC. 20. And be it enacted, That all claims for erroneous,

insolvent or uncollectible tax bills, for which said Treasurer

Erroneous
and uncollec-

shall claim a credit, shall be presented to the County Commis-

tible tax bills.

sioners before or at the time specified for said final settlement,

and in no case shall said Commissioners allow credit for errone-

ous, insolvent or uncollectible taxes unless satisfactory proof

be produced under oath that the same cannot be collected.

SEC. 21. And be it enacted, That said County Commissioners

at any time after the expiration of the term of any County

Treasurer, or at the time of the final settlement in this Act pro-

vided for, may direct and require him to deliver over to his

successor in office all collectible taxes due upon the levies with

Collectible

which he was charged, and also to deliver over the notices.

taxes.

schedules and other proceedings had for the enforcement of

payment of said taxes, and in such cases the said successor or

newly-elected or 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 in the same manner as his

predecessor could have done, and he shall have all the power

and authority in law with which his predecessor was clothed

for that purpose, and in such case the bond of the newly-elected