622

LAWS OF MARYLAND.

for less than its face and real value any claim against

said county, or certificate of indebtedness issued there-

by; the person so offending shall be deemed guilty of

a misdemeanor, and upon indictment and conviction

Penalty.

shall pay a fine of not less than one hundred nor more

than five hundred dollars for each and every such

offense, one half to go to the informer and the other

half to the school fund of said county.

SEC. 200, SUB SEC. 6. It shall be the duty of the

treasurer, in his annual visits to the different election

districts of the said county for the purpose of receiv-

ing and collecting the state and county taxes, as pro-

Inform himself

. vided in this article, and at all other times, to inform

himself by all lawful means of all property, stocks or

investments in said county liable to taxation and not

included in the last revised list of assessments, and

of all buildings and improvements, and of all prop-

erty created or acquired since said revised assessment ;

and he shall value the same at the full cash value

thereof, and shall make return thereof to the said

county commissioners; and for the purposes of this

section the said treasurer shall be clothed with the

Fee for as-

powers of general assessor, and shall receive the fees

sessing.

heretofore allowed by law or usage to collectors of

taxes for assessing new property in said county, and

his valuation thereof shall be subject to revision and

correction by said commissioners.

SEC. 200, SUB-SEC. 7. The treasurer shall pay over

Pay over.

according to law, or to the order of the said county

commissioners, in the manner herein before prescribed

by 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 of

Maryland according to law all the state taxes levied

Time allowed

in said county and collected by him; and he shall be

to collect.

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 respectively; all claims for erroneous,

insolvent or uncollectable 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, in-

solvent or uncollectable taxes, unless satisfactory proof

be produced, under oath, that the same cannot be col-