1366 LAWS OF MARYLAND. [Ch. 790]

commissioners of all county taxes placed in his hands for
collection, and all erroneous and insolvent tax bills for which
he shall claim a credit shall be presented to said county com-
missioners before or at the time specified for said final settle-
ment, and in no case shall said county commissioners allow a
credit for erroneous or insolvent tax bills unless satisfactory
proof be produced that said bills could not be collected, and
the said treasurer is required to enforce the payment of all
taxes by sale, or otherwise, 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 collectible taxes due upon the levies for which he
is charged, and also to deliver to him all proceedings had for
the enforcement of the payment of said taxes; and the said
successor, upon the delivery to him of the bills aforesaid, 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 enforcement of the payment
of said taxes, and his term shall expire before the collection
of said taxes, or before said proceedings are completed, his
successor empowered and required to continue and complete
said proceedings for the enforcement of the payment of said
taxes, and to collect the same, and is hereby clothed with all
the power and authority in law had by the retired treasurer
during his term of office for that period.

1906, ch. 171, sec. 62T.

148. The treasurer shall keep separate accounts of State
and county levies of taxes, and the sums received by him on
account of the county levy shall be disbursed exclusively for
county purposes, and any person for whose use a levy is
made shall be entitled to receive the sum in full on the first
day of January next succeeding the date of such levy; pro-
vided, however, that he may previous to that time procure
from the county commissioners an order stating the amount of
such levy; and the treasurer is hereby authorized and directed
to receive such orders, or so much thereof as may be necessary
in payment of taxes due under the levy upon which such
order is issued.

1906, ch. 171, sec. 62u-l.

149. The treasurer shall pay to the treasurer of the Board
of County School Commissioners all money levied for the
support of the public schools of said county at the times and
in the manner prescribed in the Public General Laws of this
State.