1238 GARRETT COUNTY. [ART. 12.
any claim against said county, the person so offending shall be
deemed guilty of a misdemeanor, and upon indictment and con-
viction shall be fined not less than one hundred nor more than,
five hundred dollars for each and every such offence.
1888, ch. 515.
57. It shall be the duty of said treasurer to inform himself by
all lawful means of all property, stocks or investments in said
county liable to taxation and not included in the last revised list
of assessments, and of all buildings and improvements, and of all
property created or acquired since said revised assessment; and he
shall value the same at the full cash value thereof, and shall
make return thereof to the said county commissioners; and for
the purposes of this section the said treasurer shall be clothed
with the powers of general assessor, and his valuation of such,
property shall be subject to revision and correction by said
commissioners.
Ibid.
58. The treasurer shall pay over according to law, or to the-
order of the said county commissioners in the manner herein-
before prescribed, all county taxes and all moneys due said county
and collected by him; and he shall also pay over to the treasurer
of the State of Maryland, according to law, all the State taxes
levied in said county and collected by him; and he shall be
allowed two years from the 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; all claims for erroneous,
insolvent or uncollectible tax bills for which he shall claim a.
credit shall be presented 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 satis-
factory proof be produced, under oath, that the same cannot be
collected. The said commissioners, in their discretion, at any
time after the expiration of the term of any such treasurer or at
the final settlement aforesaid, may direct and require him to
deliver over to his successor in office all balances of collectible
iaxes due upon the levies with which he was charged, and also to
-deliver over the notices, levies and other proceedings had for the
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