SOMERSET COUNTY. 4477

REGISTER OF WILLS.

P. L. L., 1888, Art. 20, sec. 212. 1860, Art. 19, sec. 137

338. The register of wills of Somerset county, in the recess of the
orphans' court of said county, may pass any account or claim against the
estate of a deceased person for any amount not exceeding one hundred dol-
lars, and on the return of any inventory of the personal estate of a de-
ceased person, may pass an order for a sale of the property contained
therein.

REVENUE AND TAXES.

1908, ch. 43 (p. 1001). 1910, ch. 10, sec. 213 (p. 1131).

339. The Treasurer of Somerset County shall be the collector of all

State taxes and of all county taxes for whatsoever purposes levied or to
be levied, for or within said county during the term of his office, or that
may be placed in his hands for collection, and he shall have full power and
it shall be his duty to receive and collect all State and county taxes levied,
as aforesaid, after this Act shall take effect, and so put in his hands for
collection, and all moneys which may be due said county, with full power
to enforce the payment of the same by sale or otherwise, as hereinafter
prescribed, and to convey title to any real or personal estate sold by him
for the payment of State and county taxes in the manner proscribed by
the succeeding sections; and all taxes levied in said Somerset County after
the 1st day of January, 1910, for State and county purposes, shall be
collected by the County Treasurer.

Sterling v. McMaster, 82 Md. 165.

1910, ch. 10, sec. 214 (p. 1131). 1920, ch. 16.

340. The said Treasurer, before he enters upon the duties of his said
office, shall take an oath before the Clerk of the Circuit Court for Somer-
set County that he will faithfully perform the duties of the same, and
he shall also execute a bond to the State of Maryland, in the penalty of
fifty thousand dollars, for the faithful performance of his duties as Treas-
urer and as Clerk to the County Commissioners of Somerset County, and
further conditioned that he shall well and truly account and be liable for
liny and all moneys coming into his possession as Treasurer and Collector,
for which he shall be answerable by law, which bond shall be secured by
a fidelity or security company qualified to act as surety or guarantor under
the laws of the State of Maryland and shall be approved by the Judges
of the Circuit Court for Somerset County, or a majority of them and there-
after be recorded in the office of the Clerk of the Circuit Court for said
county; and the premium on said bond shall be paid by the County Com-
missioners of Somerset County for the year 1920 and thereafter.

1910, ch. 10, sec. 215 (p. 1132).

341. Upon failure of any Treasurer appointed or elected to execute
the bond required and provided for by the preceding sections on or before