470

STATE OF MARYLAND.

CHAP. 344.

thereon, and all costs incurred in advertising, making, report-
ing and ratifying said sale, and he shall pay over the excess
to the owner of the property thus sold, and no sale under this
Act shall be set aside if the provisions thereof relating to
sales shall appear to have been substantially complied with,
and the burden of proof to show any non-compliance with
said provisions shall be on the exceptant to a sale.

All
collectable
taxes, notices,
schedules,
etc.. to be
delivered
over to
County Com-
missioner.

Section 22. That the County Commissioners of Talbot
county at any time after the fifteenth day of August succeed-
ing the expiration of the terms of any Treasurer, or at the
time of a final settlement of the said Treasurer in this Act
provided for, may direct him to deliver over to his successor
in office all collectable taxes due upon the levies with which
he was charged, and also to deliver over the notice, schedules
and other proceedings had for the enforcement of the payment
of said taxes, and in such cases the said successor in office upon
the delivery 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 preceding Treasurer shall
be released from responsibility therefor; provided, that no
Treasurer's bond shall be released until, in the mode herein-
before provided in this Act, he has fully settled his accounts
with the County Commissioners and the Treasurer of Mary-
land, or unsettled accounts have been transferred as authorized
in this section, and in addition thereto he has performed the
duties of said office under all the provisions of this Act.

Treasurer to
Inform
himself of
property,
stock, etc ,
not Included
in assessment
list.

Section 25. That it shall be the duty of the Treasurer, in
his visits to the several districts in Talbot county for the pur-
pose of receiving and collecting taxes as provided in this Act,
and at all other times to inform himself by all lawful means of
all property, stock or investments in said county subject to
taxation and not included in the last revised list of assessments,
and of all buildings and improvements and all property 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 County Commissioners, who shall cause the
property so returned to be entered upon the assessment books
of said Talbot county in the name of the owners thereof ; and
for the purposes of this section the said Treasurer shall possess
the powers of a general assessor under the tax law of the State
of Maryland, and his valuation of any property shall be sub-