ART. 17.] COUNTY TREASURER. 1579

1874, ch. 503.

111. The treasurer shall, at the expiration of his term of
office, deliver up the office to his successor, and all papers and
books relative thereto, except the books containing taxes uncol-
lected by him, and for which his bond is responsible; and he-
shall be allowed twelve months after the expiration of his term,
of office to make settlements and complete the collection of all
State and county taxes that may be in his hands uncollected, and
to pay over to the treasurer of the State the amount of State tax
due by him, and to the order of the county commissioners the
county tax that may then be due by him; and he shall have the
full benefit of the code of public general laws relating to relief
to sheriffs and collectors.

1872, ch. 294. 1888, ch. 502.

112. It shall be the duty of the clerk of the county commis-
sioners, within thirty days after the completion of the assessment
or rate of tax, to deliver to the county treasurer a fair copy
thereof, and the treasurer shall collect the same according to law,
and pay over to the order of the county commissioners the county
tax collected by him according to law, and also pay over to the
treasurer of the State the State tax collected by him according to
law; and the bond of the said treasurer shall be liable for all
sums of money collected by him on account of State and county-
taxes as aforesaid, until the same shall have been duly accounted
for and paid over according to law; and the said treasurer shall
be entitled to a commission of three and a half per centum on
the amount of State and county taxes collected and paid over by
him, which shall be in full for his services in the discharge of
his duties, except such cost as may accrue in enforcing the pay-
ment of any taxes collected by him; and the county commis-
sioners shall levy an amount sufficient to pay the commissions
so allowed, and the said treasurer shall be allowed to retain, in
his returns to the county commissioners, his commissions on the
amount of county taxes as collected by him; and he shall also be
paid by the county commissioners his commissions on the State
tax collected by him, as he may, from time to time, present his-
receipts from the treasurer of Maryland, showing the amount
paid over to the State by him; and upon a final settlement with.