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all the State taxes levied in said county and collected by him;
and he shall be 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 State Treasurer, 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, insolvent or
uncollectable taxes, unless satisfactory proof be produced under
oath that the same cannot be collected. The said commission-
ers, in their discretion, at any time 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 collectable taxes due upon the levies with
which he was charged, and also to deliver over the notices as
returned by constables, levies and other proceedings had for
the enforcement of the payment of said taxes, and in such case
the said successor or newly elected and qualified treasurer, upon
the delivery to him of the bills for such taxes, shall be empow-
ered and required to enforce the payment of said taxes in the
same manner as his predecessor could have done, and he shall
have all the powers and authority in law with which his prede-
cessor was clothed, for that purpose ; in such case the bond or
bonds of the newly elected or succeeding treasurer shall
become responsible for the proper collection and disburse-
ments of such taxes, and bond or bonds of the retiring or
retired treasurer shall be released from the responsibility
therefor ; provided, that no treasurer's bond shall be con-
sidered 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.
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CHAP. 413.
Balance
or collectable
taxes to be
delivered
over to
successor in
office.
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Section 43 J. The said treasurer shall be entitled as com-
pensation for his services, to a salary of two thousand
dollars per annum, payable after each monthly report herein
provided for, but any commission payable to such treasurer
for the collection of State taxes shall be deducted from said
salary or credited to Allegany county, and the said salary
shall be in full for the services rendered by such treasurer
in the discharge of the duties of his office, and no extra
compensation shall be allowed him, except such costs and
fees hereinbefore specified as may accrue in the enforcement
of payment of taxes and for assessing new property ; pro-
vided, that the said commissioners may, in their discretion, and
if they shall deem it necessary to the proper discharge of
the duties of his office, allow him a sum of money not
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Salary
of treasurer.
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