HARFORD COUNTY. 2887

1916, ch. 680, sec. 40.

43. The real estate of a delinquent taxpayer may be sold for the pay-
ment of town taxes, whether there be personal property or not.

1916, ch. 680, sec. 41.

44. The said treasurer shall, at the expiration of his term of office, make
a full settlement with the said Town Commissioners of all taxes then
remaining in his hands for collection, and all erroneous and insolvent tax
bills for which he shall claim a credit shall be presented to the said Com-
missioners before or at the time above specified for final settlement and
not afterwards, and in no case shall said Commissioners allow a credit for
erroneous or insolvent tax bills unless satisfactory proof be produced,
under oath, that said bills cannot be collected, and the said treasurer is
required to enforce payment of all taxes by the sale as herein provided
for all property upon which taxes are in arrears 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 taxes due upon
the levies for which he is charged, and also to deliver to him all pro-
ceedings had for the enforcement of the payment of said taxes, and the
said successor, upon the delivery to him of the bills aforesaid, is empow-
ered and required to collect and enforce the payment of said taxes, as
hereinbefore provided; and in all oases where a treasurer has taken steps
for the enforcement of the payment of taxes and his term shall expire, or
he shall vacate his office for any reason before said proceedings are com-
pleted, his successor is 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 powers and authority in
law had by the retired treasurer for that purpose.

1916, ch. 680, sec. 42.

45. The said treasurer shall receive a compensation for his services
under the provisions of this Act and any amendments thereof in addition
to his fees for making assessments and sales, a commission of five per cent,
on the amount of taxes, dues, fines and licenses collected by him.

1916, ch. 680, sec. 43.

46. The Town Commissioners of Aberdeen shall designate a depository
for all moneys belonging to said town, and it shall be the duty of said
treasurer to deposit each day in said depository his collections from any
source whatsoever to the credit of the town of Aberdeen, and to disburse
the same upon the written order of said Town Commissioners and not
otherwise.

1916, ch. 680, sec. 44.

47. The treasurer appointed under the provisions of this Act shall
have full power and authority to collect any and all taxes due and in
arrears and remaining unpaid for any year or years prior to the year 1904,
and the same to be collected by him in the manner provided for the col-