ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

695

the sale thereof ratified and confirmed in the same manner here-

inbefore provided for the sale and ratification of the same in

other cases of the sale of real estate for taxes; it shall not

be necessary for the county commissioners or other officer or

officers making such assessment to give any notice thereof, other

than by publication in two newspapers published in said Garrett

county once a week for three successive weeks prior thereto, giving

notice to the owner or owners thereof, or persons claiming title

thereto, that the said lands, a description of which shall be con-

tained in said notice, will be assessed on some certain day to be in

said notice named in the manner prescribed by this section, and

warning them to come forward and claim said lands and be present

at the time of assessment if they desire so to do, the assessments

made by virtue of this section to be subject to revision as, and in

the same manner as other assessments are; this section not to

apply to property the title of which, remains in the State.

57. The treasurer shall pay over according to law or to the

order of said county commissioners, in the manner hereinbefore

provided, all county taxes and all moneys due said county and

collected by him, and he shall also pay into the treasury of the

State of Maryland, according to law, all the State taxes levied in

said county and collected by him, as and in the manner hereinbe-

fore prescribed; 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, re-

spectively; 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

Settle-
ments

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 treasuier, 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 to deliver over the notices, levies and other proceedings

had for the enforcement of the payment of said taxes; and in

said cases the said successor or newly elected and qualified treas-

urer 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 predecessors could have done, and he shall

have all the powers and authority in law with which his prede-

cessor was clothed for that purpose; and in such case the bond of

the newly elected or succeeding treasurer shall become responsi-

ble for the proper collection and disbursement of such taxes, and

the bond of the retiring or retired treasurer shall be released from

responsibility therefor; provided, that no treasurer's bond shall