EDWIN WARFIELD, ESQ., GOVERNOR.

871

the provisions of this Act, if the property be sold, the
town clerk shall receive a fee of two dollars and ten
per centum on the gross amount of the sales, with his
expenses as provided in this Act. but if payment be made
after advertisement and before the sale, only the fee of two
dollars shall be charged by the town clerk in addition to the
expenses incurred; and the said town clerk shall receive a
fee of fifty cents for making a statement of any taxes due on
personal property when said taxes are to be collected by the
chief of police, under the provisions of this Act, and the
chief of police shall include said fee in the cost of collection ;
and in all cases of the sale of real estate by the town clerk
under the provisions of this Act there shall be also allowed
to said town clerk from the proceeds of the sale, in addition
to other fees and expenses, a reasonable sum for counsel fees
not exceeding ten dollars for reporting said sale to and pro-
curing the ratification thereof by the Circuit Court for Talbot
county.
91. The town clerk shall deposit in the manner as herein-
before provided all town taxes and all moneys due said town

CHAP. 458

and collected by him, and when said town taxes for any year
shall have been collected in full he shall deliver to the Council
a statement of deposits showing such collection in full, and
he shall be allowed eighteen months from the date of each
levy placed in his hands for collection to complete the collec-
tion thereof and to make his final statement with the Mayor
and Council, and immediately after the expiration of said
eighteen months it shall be the duty of the Mayor and
Council to bring suit upon the bond of said town clerk for
all town taxes in his hands uncollected or unaccounted for.
92. All claims for erroneous, insolvent or uncollectible

Deposit of
town taxes,
etc., to be
made.

tax bills for which said town clerk shall claim a credit shall
be presented to the Council before or at the time specified
for said final settlement; and in no case shall the Council
allow credit for erroneous, insolvent or uncollectible taxes
unless satisfactory proof be produced under oath that the
same cannot be collected.
93. The Council, at any time after the expiration of the

Claim for
taxes pre-
sented to
council.

term of any town clerk or at the time of the final settlement
by the said town clerk of the taxes for which he and his
bond are responsible, may direct and require him to deliver
over to his successor in office all collectible taxes due upon

All collectible
taxes to be
delivered
over to
successor in
office.