192 BALTIMORE COUNTY. [ART. 3.

and if the treasurer, or any clerk, agent or deputy of such treas-
urer, shall ask, demand or receive any greater costs and fees than
are allowed by the provisions of this section, or shall receive any
pay or commission for or on account of any advertising or con-
tract therefor which may be done under the provisions of this
section, or shall, for himself or other person, discount or buy for
less than its face and real value, any claim against the county,
the person so offending shall be deemed guilty of a misdemeanor,
and upon indictment and conviction shall pay a fine of not less
than one hundred or more than five hundred dollars, one-half to
go to the informer.

1883, ch. 136.

52. The treasurer and collector of taxes shall make a full
settlement with the county commissioners, of all county taxes
placed in his hands for collection, at the expiration of his term of
office, 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 above specified for said final settle-
ment; and in no case shall said county commissioners allow
credit for erroneous or insolvent 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 bylaw,
of all property upon which said taxes are in arrears, as soon as he
is empowered to make said levy and sale; and at the expiration
of his term of office, he is directed and required to deliver to his
successor in office all balances of collectible taxes due upon the
levies for which he was charged, and also to deliver to him
notices as returned by constables' levies, and other proceedings
had for the enforcement of the payment of said taxes. And the
said successor or newly elected and qualified treasurer and col-
lector, upon the delivery to him of the bills aforesaid, is empow-
ered 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 a treasurer and collector has taken steps for the
enforcement of the payment of said taxes, either by notice, levy,
advertisement or other proceeding, and his term of office shall
expire before the collection of said taxes or before said proceed-
ings are completed, the newly elected and qualified treasurer and