EDWIN WARFIELD, ESQ., GOVERNOR.

249

Commissioners of all county taxes placed in his hands
for collection, and all erroneous and insolvent tax bills

CHAP. 171

for which he shall claim a credit shall be presented to said
County Commissioners before or at the time specified for
said final settlement, and in no case shall said County Com-
missioners allow a credit for erroneous or insolvent tax
bills unless satisfactory proof be produced that said bills
could not be collected, and the said treasurer is required to
enforce the payment of all taxes by sale, or otherwise, as
herein provided, of all property upon which taxes are in
arrear, 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 collectible
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 payment of said
taxes, and his term shall expire before the collection of said
taxes, or before said proceedings are completed, his successor
empowered and required to continue and complete said pro-
ceedings for the enforcement of the payment of said taxes,
and to collect the same, and is hereby clothed with all the
power and authority in law had by the retired treasurer
during his term of office for that period.

T. The treasurer shall keep separate accounts of State
and county levies of taxes, and the sums received by him on

Treasurer to
make state-
ment of all
funds in his
hands.

account of the county levy shall be disbursed exclusively
for county purposes, and any person for whose use a levy is
made shall be entitled to receive the sum in full on the first
day of January next succeeding the date of such levy; pro-
vided, however, that he may previous to that time procure
from the County Commissioners an order stating the amount
of such levy; and the treasurer is hereby authorized and
directed to receive such orders, or so much thereof as may
be necessary, in payment of taxes due under the levy upon
which such order is issued.

Separate
account of
State and
county taxes
to be kept.

U 1. The treasurer shall pay to the treasurer of the Board
of County School Commissioners all money levied for the

Levy for the
support of
schools.