TALBOT COUNTY. 4565

shall receive a fee of fifty cents for making a statement of any taxes due
on personal property when said taxes are to be collected by the chief of
police, under the provisions of this Act, and the chief of police shall in-
clude said fee in the cost of collection; and in all cases of the sale of real
estate by the town clerk under the provisions of this Act there shall be also
allowed to said town clerk from the proceeds of the sale, in addition to
other fees and expenses, a reasonable sum for counsel fees not exceeding
ten dollars for reporting said sale to and procuring the ratification thereof
by the Circuit Court for Talbot County.

1906, ch. 458, sec. 91.

191. The town clerk shall deposit in the manner as hereinbefore pro-
vided all town taxes and all moneys due said town and collected by him,
and when said town taxes for any year shall have been collected in full he
shall deliver to the Council a statement of deposits showing such collection
in full, and he shall be allowed eighteen months from the date of each
levy placed in his hands for collection to complete the collection thereof
and to make his final statement with the Mayor and Council, and imme-
diately after the expiration of said eighteen months it shall be the duty of
the Mayor and Council to bring suit upon the bond of said town clerk for
all town taxes in his hands uncollected or unaccounted for.

1906, ch. 458, sec. 92.

192. All claims for erroneous, insolvent or uncollectible tax bills for
which said town clerk shall claim a credit shall be presented to the Council
before or at the time specified for said final settlement; and in no case
shall the Council allow credit for erroneous, insolvent or uncollectible
taxes unless satisfactory proof be produced under oath that the same can-
not be collected.

1906, ch. 458, sec. 93.

193. The Council, at any time after the expiration of the term of any
town clerk or at the time of the final settlement by the said town clerk of
the taxes for which he and his bond are responsible, may direct and re-
quire him to deliver over to his successor in office all collectible taxes 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 the
payment of said taxes, and in such cases the said successor or newly ap-
pointed and qualified town clerk, upon the delivery to him of the bills for
such taxes, shall be empowered and required to enforce the payment of
said taxes in the same manner as his predecessor 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 case the bond of a newly ap-
pointed or succeeding town clerk shall become responsible for the proper
collection and disbursement of such taxes, and the bond of the preceding
town clerk shall be released from their responsibility therefor; provided,
that no town clerk's bond shall be released until in the mode hereinbefore
provided in this Act he has fully settled his accounts with the Council or