HARRY W. NICE, GOVERNOR. 367

pensation for the services of such surveyor as he may consider
just, not exceeding the sum of three dollars per day.

115. The treasurer shall pay over according to law or to
the order of said County Commissioners, in the manner here-
inbefore 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 hereinbefore prescribed; all claims for er-
roneous, 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 Commis-
sioners 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 lime 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 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 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
predecessors could have done, and he shall have all the powers
and authority in law with which his predecessor was clothed
for that purpose; and in such case the bond of the newly
elected or succeeding treasurer shall become responsible 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 be considered 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.

SEC. 2. And be it further enacted, That in order to change
the fiscal year and make it the calendar year, the County
Commissioners shall on or before the third Tuesday of April
in the year 1937 levy taxes for the six months period from July
1, 1937 to December 1, 1937, and the taxes levied for said
period shall be due and payable and subject to the same dis-
counts, penalties and interest as provided by law before the
passage of this Act.

SEC 3. And be it further enacted, That this Act is hereby
declared to be an emergency law and necessary for the im-
mediate preservation of the public health and safety, and hav-