528 ARTICLE 2.

P. L. L., 1888, Art. 2, sec. 2'34. 1894, ch. 615. 1914 Code, sec. 357.

498. The treasurer shall pay over, according to law or to the order of
the said 'County Commissioners, in the manner hereinbefore prescribed
by the several sections of this sub-title of this Article, all county taxes
and all accounts and moneys due said county and collected by him; and
he shall also pay over to the treasurer of the State, .according to law, all
the State tases levied in said county and collected by him; and he shall
be allowed eighteen months from the first day of July of each year, when
the said taxes were due and payable, to complete the collections thereof
and to make his final settlement with the said County Commissioners and

with the State Treasurer, respectively; no claims for erroneous, insolvent
or uncollectible tax bills, for which he shall claim a credit, shall be allowed
him, unless presented before the said time specified for said final settle-
ment, and in no case shall said Commissioners allow a credit for erroneous,
insolvent or uncollectible taxes, unless satisfactory proof be produced,
under oath, that the same cannot be collected; but the said County Com-
missioners shall allow the treasurer credit for all taxes uncollectible by
him, because of the property assessed being involved in equity proceed-
ings or other suits in court, which unpaid tax bills shall be placed in the
hands of counsel by the County Commissioners to enforce the payment of
the same in the courts having jurisdiction over said property. After the
final settlement of the treasurer's accounts, as herein required, to be made,
with the County Commissioners, not later than the third Tuesday in

January next succeeding the expiration of time herein limited for the
completion of his collections, the treasurer shall be in default for the
amount of balance of taxes which had been placed in his hands for collec-
tion, as shown by said final settlement, and the bond of said treasurer shall
be liable for the amount of said balance; and upon failure of said treasurer
to pay the said amount of balance, as required by law, on or before the
first day of March then next ensuing, it shall be the duty of the State's
Attorney for said county to bring suit on the bond of said treasurer for
said unpaid balance, which shall be considered as a debt, and at the trial
of the suit against said bond, the said final settlement of accounts, herein
required to be made, shall be sufficient proof of the amount of liability of
said bonds.

P. L. L., 1888 Art 2, sec. 235. 1890, ch. 535. 1894, ch. 615. 1896, ch. 362.

1914 Code, sec. 358.

499. The said treasurer shall be entitled to receive as full compensa-
tion for his services as collector of all county and school taxes, an annual
salary of $1,200 for and during his term of office, and until his successor
shall have been duly elected and qualified, and he shall also be entitled to
receive from the State of Maryland the commission allowed for the collec-
tion of the State taxes; and no extra compensation whatever shall be al-
lowed him or be claimed by him, except such costs as are hereinbefore
specified, for assessing new property; and he shall not be allowed to receive
directly or indirectly any other commission or fee from any taxpayer, nor
any levy fee; nor shall he be allowed or claim any fee, compensation or