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JOHN WALTER SMITH, ESQ., GOVERNOR.
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missioners allow a credit for erroneous or insolvent tax bills
unless satisfactory proof be produced, under oath, that said
bills cannot be collected, and the said treasurer is required to
enforce payment of all taxes by the sale, as herein provided,
of all property upon which taxes are in arrears -as soon as he
is empowered so to do, and at the expiration of his term of
office he is directed and required to deliver to his successor
in office all balances of taxes due upon the levies for which
he is charged, and also to deliver to him all proceedings had
for the enforcement of the payment of said taxes, and the
said successor, upon the delivery to him of the bills aforesaid,
is empowered and required to collect and enforce the payment
of said taxes as hereinbefore provided ; and in all cases where
a treasurer has taken steps for the enforcement of the pay-
ment of taxes, and his term shall expire, or he shall vacate his
office for any reason before said proceedings are completed,
his successor is empowered and required to continue and com-
plete said proceedings for the enforcement of the payment of
said taxes and to collect the same, and is hereby clothed with
all the powers and authority in law had by the retired treas-
urer for that purpose.
Section 26 p. The said treasurer shall receive as compensa-
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CHAP. 34.
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tion for his services under the provisions of this Act, and any
amendments thereof, in addition to his fees for making assess-
ments and sales, a commission of five per cent, on the amount
of taxes, dues, fines and licenses collected by him.
Section 26 Q. The Town Commissioners of Bel Air shall
designate a depository for all moneys belonging to said town
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Commission.
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and it shall be the duty of said treasurer to deposit each day
in said depository his collections from any source whatsoever
to the credit of the town of Bel Air, and to disburse the same
upon the written order of the said Town Commissioners and
not otherwise.
Section 26 E. The treasurer appointed under the provisions
of this Act shall have full power and authority to collect any
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Depository.
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and all taxes due and in arrears and remaining unpaid for any
year or years prior to the year 1902, the same to be collected
in the manner provided for the collection of town taxes before
the passage of this Act, and such proceedings shall be had
thereon as provided before the passage of this Act.
Section 26 S. All laws or parts of laws, general or local,
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Full power
given to
collect taxes.
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inconsistent with the provisions of this Act are hereby
repealed.
SEC. 2. And be it further enacted, That this Act shall take
effect from the date of its passage.
Approved March 13, 1902.
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Repeal.
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