4530 ARTICLE 21.

upon the bond of said Treasurer for all county taxes in his hands uncol-
lected or unaccounted for to said County Commissioners.

1904, ch. 656, sec. 21.

99. 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, insol-
vent or uncollectible taxes unless satisfactory proof be produced under
oath that the same cannot be collected.

1904, oh. 656, sec. 22.

100. Upon the death, resignation or removal of the Treasurer during
his term of office, or upon the expiration of his term of office, the County
Commissioners of Talbot County may direct the said Treasurer or his
personal representatives to deliver over to his successor in office, duly
qualified, all uncollected taxes due upon the levies with which he was
charged, and also to deliver over the notice, schedules and other proceed-
ings had for the enforcement of the payment of said taxes; and in such
cases the said successor in office, upon the delivery 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 cases the bond of newly elected
or succeeding Treasurer shall become responsible for the proper collection
and disbursement of such taxes, and the bond of the preceding Treasurer
shall be released from responsibility therefor; provided, that no Treas-
urer's bond shall be released until in the mode hereinbefore provided in
this Act he has fully settled his accounts with the County Commissioners
and the Treasurer of Maryland, and unsettled accounts have been trans-
ferred as authorized in this section, and, in addition thereto, he has per-
formed the duties of said office under all the provisions of this Act.

1904, ch. 656, sec. 23.

101. In the event that the bond of any Treasurer shall become liable
to Talbot County or the State of Maryland for any unpaid or uncollected
taxes, the sureties on said bond shall be empowered to enforce the pay-
ment of said taxes in the same manner as said Treasurer could have done.

1904, ch. 656, sec. 25.

102. It shall be the duty of the Treasurer to go into each of the dis-
tricts of Talbot County annually for the purpose of assessing, and at all
other times to inform himself, by all lawful means, of all the property,
stock or investments in said county subject to taxation and not included
in the last revised list of assessment; and he shall value the same at the-
full cash value thereof, and shall make return thereof to the County Com-
missioners, who shall cause the property so returned to be entered upon
the assessment books of said Talbot County in the name of the owners