164 ANNE ARUNDEL COUNTY. [ART. 2,

1884, ch. 463

234. The treasurer shall pay over according to law, or to the
order of the said county commissioners, in the manner herein-
before prescribed by the several sections of this sub-title of this
article, all county taxes and all accounts and monies 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 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 State treasurer,
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 satisfactory 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 taxes due upon the levies with which he
was charged, and also so to deliver over the notices as returned by
constables, levies and other proceedings had for the enforcement,
of the payment of said taxes; and in such case the said successor,
or newly-elected and 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 pre-
decessor could have done, and he shall have all the powers and
authority in law with which his predecessor was clothed for that
purpose; in such case the bond or bonds of the newly-elected or
succeeding treasurer shall become responsible for the proper col-
lection and disbursement of such taxes, and the bond or bonds of
the retiring or retired treasurer shall be released from responsi-
bility therefor; provided, that no treasurer's bond shall be con-
sidered as released or be cancelled until, in one mode or the other,
he has fully settled his accounts secured thereby, and fulfilled the
duties of his said office.

Ibid.

23d. The said treasurer shall be entitled, as compensation for
his services, to a commission, to be fixed by the county commis-