WORCESTER COUNTY. 5295

and which shall be included in the costs and expenses of said sale for
advertising real property for sale under the provisions of this Act. If the
property be sold, the Treasurer shall receive a fee of nine dollars to cover
expenses of advertising and attorneys' services as provided in this Act; a
fee of fifty cents for auctioneer's cost and a fee of one dollar for personal
services making a total of ten dollars and fifty cents, but if the payment
be made after advertisement and before the sale, no auctioneer's fee shall
be charged by said Treasurer, and said Treasurer 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 Sheriff under the provisions of
Section 257 of this subtitle, and the Sheriff shall include said fee in the
costs of said collection.

1914, oh. 182. 1920 Code, sec. 342.

261. The Treasurer shall deposit in the manner hereinafter 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 collection 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, and in the manner hereinbefore pre-
scribed, 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 Treas-
urer 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 handa
uncollected or unaccounted for to said County Commissioners.

1914, ch. 182. 1920 Code, sec. 343.

262. 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, in-
solvent or uncollectible taxes unless satisfactory proof be produced under
oath that the same cannot be collected.

1914, ch. 182. 1920 Code, sec. 344.

263. 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 newly 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