JOHN WALTER SMITH, ESQ., GOVERNOR.

93

shall claim a credit, shall be presented to the County Commis-
sioners before or at the time specified for said final settlement,
and in no case shall said commissioners allow credit for errone-
ous, insolvent or uncollectable taxes unless satisfactory proof
be produced under oath that the same cannot be collected.
SEC. 21. And be it enacted, That said County Commissioners
at any time after the expiration of the term of any county
treasurer, or at the time of the final settlement in this Act

CHAP. 76.

Claims to be
presented
at specified
times.

provided for, may direct and require 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
notices, schedules and other proceedings had for the enforce-
ment of the payments of said taxes, and in such cases the said
successors 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 predecessor could have done, and he shall have
all the power 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 distribution of such taxes, and
the bond of the preceding treasurer shall be held responsible
for such taxes as remain uncollected from fault or negligence
of his own.
SEC. 22. And be it enacted, That in the event that the

Collectable
taxes to be
delivered
over to
successor in
office.

bond of any treasurer shall become liable to Wicomico county
or to the State of Maryland for any unpaid or uncollected
taxes, the sureties on said bond shall be empowered to enforce
the payment of said taxes in the same manner as said
treasurer could have done.

SEC. 23. And be it enacted. That the treasurer may at his

Payment of
taxes
enforced.

discretion attend in each election district one day in each
month during August, September and October in each year to
collect and receive taxes, and he shall give at least two weeks,
notice of the time and place of such visits to the respective
districts by hand bills, announce in the same conspicuously
pested in three public places in such election district of said
county, and by advertising in two newspapers published in
Wicomico county, and said notice and advertisement shall
contain a brief statement of the discounts allowed and interest
charged on tax bills.

SEC. 24. And be it enacted, That it shall be the duty of the

Treasurer to
collect and
receive taxes
at certain
times.

treasurer in his visits to the different districts of said Wicomico
county for the purpose of receiving and collecting State and
county taxes provided in the preceding section, and at all other
times, to inform himself by all lawful means of all property,

Duty of
treasurer.