3016 ARTICLE 13.

1916, ch. 680, sec. 475. 1922, ch. 236.

476. The said treasurer shall at the expiration of the end of each fiscal
year of his term of office, make a full statement with the County Com-
missioners of all State and County taxes placed in his hands for collec-
tion, and all erroneous and insolvent tax bills for which he shall claim
a credit shall be presented to said County Commissioners before or at the
times above specified for said settlements, and in no case shall said County
Commissioners allow a credit for erroneous or insolvent tax bills unless
satisfactory proof be produced, under oath, that said bills cannot be col-
lected; and the said treasurer is required to enforce payment of taxes by
sale, as herein provided, of all property upon which taxes are in arrears,
as soon as he is empowered so to do, and upon his retirement from office
he is directed and required to deliver to his successor all office books and
papers, and all balances of taxes due upon the levies for which he is
charged, including all cash in his hands as treasurer, whether from taxes,
the proceeds of sale of property of delinquent taxpayers or from any other
source; and also to deliver to him all proceedings had for the enforcement
of the payment of said taxes, and the successor of a deceased or retiring
treasurer is empowered and required to collect and enforce the payment
of said taxes, as herein provided; and in all cases where a treasurer has
taken steps for the enforcement of the payment of said taxes, and shall
retire or die before the collection of said taxes, or before said proceedings
are completed, 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 the power
and authority in law had by the retiring treasurer during his term of office
for that purpose.

Shanahan v. State, 142 Md. 625.

1916, ch. 680, sec. 476.

477. The County Commissioners of Harford County shall annually
levy such sums of money as they shall deem sufficient to pay the expenses
which may be incurred during the succeeding year by the attendance of
jurors, State witnesses, crier and bailiffs of the Circuit Court, together
with any expenses of said Court which they may be required to pay, and
it shall be the duty of the treasurer to pay said expenses to the individual
entitled to receive the same whenever the amount so payable shall be duly
certified to him by said Court, and upon his failure to pay any such sum
when so certified to the person entitled to receive the same, the said treas-
urer shall forfeit and pay to every such person for every such failure the
sum of one dollar, to be recovered as other small sums are recovered, be-
fore a justice of the peace, together with the cost of suit; the said Court
shall not issue to the individual entitled to receive any of the expense
aforesaid, except witnesses, any evidence that such sums are due, but the
same shall be certified directly to said treasurer, and the said treasurer,
before paying the same shall deduct from the respective amounts due as
aforesaid any sum or sums of money due and owing by the said individ-