4482 ARTICLE 20.

for auctioneer's costs, and a fee of one dollar for personal services, making
a total of four dollars and fifty cents; but if the payment be made after
advertisement and before the sale, the fee of four dollars shall be charged
by said Treasurer, and said Treasurer shall receive a fee of fifty cents for
snaking a statement of any taxes due on personal property, when said
taxes are to be collected by the Sheriff under the provisions of Section 16*
of this Act, and the Sheriff shall include said fee in the costs of said

collection.

1910, oh. 10, sec. 230 (p. 1137).

356. The Treasurer shall deposit in the manner hereinbefore provided
all county taxes and all moneys due said county and collected by him,

and when said county taxes for any year shall have been collected in full
he shall deliver to the County Commissioners a statement of deposits

showing such collections in full; 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 in the manner hereinbefore prescribed, and he
shall be allowed two years from date of each levy placed in his hands for
collection to complete the collection thereof and to make his final settle-
ment with said 'County Commissioners and with the Treasurer of Mary-
land, respectively, and immediately after the expiration of said two years
it shall be the duty of said 'County Commissioners to bring suit upon the
bond of said Treasurer for all county taxes in his hands uncollected or
unaccounted for to said County Commissioners.

1910, ch. 10, sec. 231 (p. 1138).

357. All claims for erroneous, insolvent or uncollectible tax bills for

-which said Treasurer shall claim a credit shall be presented to the County
Commissioners before or at the time specified for said final settlement, and
in no case shall said Commissioners, allow credit for erroneous, insolvent

or uncollectible taxes, unless satisfactory proof be produced under oath
that the same can not be collected.

1910, ch. 10, sec. 232 (p. 1138).

358. The said County Commissioners at any time after the expiration

of the term of any County Treasurer, or at the time of the final settlement
in this Act provided for, may direct and require him to deliver over to
his successor in office all collectible tajfes due upon the levies with which
he was charged, and also to deliver over the notices, schedules and other

proceedings had for the enforcement of payment of said taxes, and in
such case the said successor, or newly elected or qualified Treasurer, upon
the delivery to him of the bills for such taxes, shall be empowered and re-
quired to enforce the payment of said taxes in the same manner as his
predecessor could have done, and he shall have all the power and authority
in law with which his predecessor was clothed for that purpose, and in
such case the bond of the newly elected or succeeding Treasurer shall be-

*Section 352 of this Article probably intended.