WICOMICO COUNTY. 5063

county and collected by him and 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 settlement with said County Commissioners and with the Treasurer
of Maryland 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 uncol-
lected or unaccounted for to said County Commissioners.

1904, ch. 14, sec. 20.

217. 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 cannot be collected.

1904, ch. 14, sec. 21.

218. 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 taxes due upon the levies with which he-
was charged, and also to deliver over the notices, schedules and other pro-
ceedings had for the enforcement of payment of said taxes, and in such
cases the said successor or new-elected or qualified Treasurer 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 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 become responsible
for the proper collection and distribution of such taxes, and the bond of
the preceding Treasurer shall be held responsible for such taxes as remain
uncollected from fault or negligence of his own.

1904, ch. 14, sec. 22.

219. In the event that the bond of any Treasurer shall become liable to
Wicomico County or to the State of Maryland for any unpaid or uncol-
lected taxes, the sureties on said bond shall be empowered to enforce the
payment of said taxes in the same manner as said Treasurer could have
done.

1904, ch. 14, sec. 23.

220. The Treasurer may, in his discretion, attend in each election dis-
trict three days in each year to collect and receive taxes, and he shall give
at least two weeks' notice of the time and place of such visits to the respec-
tive districts by hand bills and post the same conspicuously, in not less than
three public places in such election district of said county, and by adver-
tising in two newspapers published in Wicomico County, and said notice