BALTIMORE COUNTY. 579

of Baltimore County from delinquent taxpayers as provided by Sections
159, 161 and 162 of this Article.

P. L. L. (1888), Art. 3, sec. 52. 1882, ch. 136. 1892, ch. 133. B. Co. C. (1908),

sec. 91. 1916, sec. 151. 1922. ch. 166, sec. 151.

B. Co. C. (1928), sec. 164.

164. The Treasurer and collector of taxes shall make a full settle-
ment with the County Commissioners of all county taxes placed in hia
hands for collection at the expiration of his term of office, and at least
once in every two years, and all erroneous and insolvent tax bills, for
which he shall claim a credit shall be presented to said County Commis-
sioners before or at the time specified for said final settlement; and in no
case shall said County Commissioners allow credit for erroneous or in-
solvent tax bills, unless -satisfactory proof be produced under oath that
said bills cannot be collected; and the said Treasurer and collector is
required to enforce the payment of all taxes by levy upon and sale as now
provided by law of all property upon which said taxes are in arrears,
as soon as he is empowered to make said levy and sale; provided, how-
ever, that in cases where the amount due for taxes is trifling, and the
expenses attending a levy and sale would be largely in excess of and out
of proportion to the amount of the tax, it shall be the duty of said col-
lector and Treasurer, before proceeding to levy and sell, to make report
thereof to the County Commissioners, and it shall be competent for them
in their discretion to direct the said collector and Treasurer not to pro-
ceed with the levy and sale in such case; and if the collector shall be
otherwise unable to collect said tax, the County Commissioners shall allow
credit for the amount of the bill as insolvent and erroneous, and credit
shall be entered by the Treasurer in taxpayer's account, and at the expira-
tion of his term of office or at his death during said term there shall be
delivered to his successor in office by the Commissioners all balances of
collectible taxes due upon the levies and all proceedings had for the en-
forcement of the payment of said taxes; and the successor or newly
elected and qualified Treasurer and Collector, upon delivery to him of
the bills aforesaid, is empowered and required to collect and enforce the
payment of said taxes in the same manner as is now provided by law;
and in all cases where the Treasurer and collector has taken steps for the
enforcement of the payment of said taxes, either by published notice,
levy, advertisement or other proceedings, and if his term of office shall
expire, or if he shall die, before the collection of said taxes or before said
proceedings are completed, the newly elected or appointed and qualified
Treasurer and collector is empowered and required to continue and com-
plete said proceedings for the enforcement of the payment of said taxes
and to collect the same in the same manner as is now provided by law,
and with all the power and authority in law had by the retired or deceased
Treasurer and Collector during his term of office for that period.
Balto. Co. v. Hunter, 141 Md. 133.