FRANK BROWN, ESQUTRE, GOVERNOR.

179

CHAPTER 133.

AN ACT to repeal and re-enact, with amendments, sec-

tion fifty-two of article three of the Code of Public

Local Laws, title "Baltimore County," sub-title "County

Treasurer."

SECTION 1. Be it enacted by the General Assembly of

Maryland, That section fifty-two of article three of the Code

Repeal and
re-enact-

of Public Local Laws, title "Baltimore County," sub-

ment

title " County Treasurer," be and the same is hereby

repealed and re enacted so as to read as follows :

SEC. 52. The treasurer and collector of taxes shall make,

a full settlement with the county commissioners of all

Treasurer—
when to

county taxes placed in his hands for collection at the expi-

make full
settlement

ration 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 commissioners before or at the time specified

for said final settlement, 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 can not be collected, and the said treasurer and

collector is required to enforce the payment of all taxes by

Enforce

levy upon, and sale as now provided by law, of all property

payment
of taxes

upon which said taxes are in arrears as soon as he is

empowered to make said levy and sale, provided, however,

that in cases where the amount due for taxes is trifling, and

the expenses attending a levy and sale would be largely in

excess of, and out of proportion to the amount of the tax, it

shall be the duty of said collector and treasurer before pro-

ceeding to levy and sell, to make report thereof to the

county commissioners, and it shall be competent for them

in their discretion to direct the said collector and treasurer

not to proceed with the levy and sale in such case ; and if

the collector shall be otherwise unable to collect said tax,

the county commissioners shall allow credit for the amount

of the bill as insolvent, and at the expiration of his term of

office, he is directed and required to deliver to his successor

in office all balances of collectable taxes due upon the levies

for which be was charged, and also to deliver to him notices

as returned by constable's 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

collector, upon the delivery to him of the bills aforesaid is

Successor

empowered 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 the treasurer and collector has taken