2734 ARTICLE 12.

by virtue of this section to be subject to revision as, and in the same man-
ner as other assessments are; this section not to apply to property the
title of which remains in the State.

1890, ch. 566, sec. 57.

115. The treasurer shall pay over according to law or to the order of
said county commissioners, in the manner hereinbefore provided, all county
taxes and all moneys due said county and collected by him, 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, as and in the
manner hereinbefore prescribed; and he shall be allowed two years 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 com-
missioners and with the treasurer of Maryland, respectively; all claims
for erroneous, insolvent or uncollectible tax-bills for which he shall claim
a credit shall be presented before or at the time specified for said final
settlement, and in no case shall said commissioners allow credit for erro-
neous, insolvent or uncollectible taxes, unless satisfactory proof be pro-
duced under oath, that the same cannot be collected; the said commission-
ers in their discretion, at any time after the expiration of the term of any
such treasurer, or at the final settlement aforesaid, may direct and require
him to deliver over to his successor in office all balances of collectible taxes
due upon the levies with which he was charged, and also to deliver over
the notices, levies and other proceedings had for the enforcement of the
payment of said taxes; and in said cases the said successor 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 in
the same manner as his predecessors could have done, and he shall have all
the powers and authority in law with which his predecessor was clothed for
that purpose; and in such case the bond of the newly elected or succeed-
ing treasurer shall become responsible for the proper collection and dis-
bursement of such taxes, and the bond of the retiring or retired treasurer
shall be released from responsibility therefor; provided, that no treasurer's
bond shall be considered as released or be cancelled, until in one mode or
the other he has fully settled his accounts secured thereby, and fulfilled
the duties of his said office.

1890, ch. 566, sec. 58. 1896, ch. 66. 1898, ch. 134. 1906, ch. 570. 1922, ch. 300.
116. The said Treasurer shall receive as compensation for all the serv-
ices required of him under this subtitle of this Article one per cent, on
all taxes actually collected by him; and shall said Treasurer find it neces-
sary for his convenience at any time to appoint a deputy, he shall pay said
deputy out of his commissions; and he shall be answerable for the acts of
such deputy; and the County Commissioners shall at the time of making
the annual levy, levy a sufficient sum, by estimate, to cover the discount
allowed the taxpayers and compensation to the Treasurer provided for in
the preceding sections.