FRANK BROWN, ESQUIRE, GOVERNOR.

return of any new property which the treasurer has already
assessed at the time of said constables making return. The
treasurer shall make return in the month of January in each
year of all new assessments made by him, and shall not be
allowed any fees for assessment and shall not be allowed any fees
for assessments except returned during that month; and it shall
be the duty of the clerk to the County Commissioners,
during the month of February next succeeding the returns of
new assessments, to notify the person or corporation newly
assessed, if his or its post office be known to him, of such new
or additional assessments.

968

SEC. 234. The treasurer shall pay over, according to law or
to the order of the said County Commissioners, in the manner
hereinbefore prescribed by the several sections of this sub-title
of this article, all county taxes and all accounts and moneys
due said county and collected by him; and he shall also pay
over to the treasurer of the State, according to law, all the
State taxes levied in said county and collected by him; and he

Payments by
treasurer.

shall be allowed eighteen months from the first day of July of
each year, when the said taxes were due and payable, to com-
plete the collections thereof and to make his final settlement
with the said County Commissioners and with the State Treas-
urer, respectively; no claims for erroneous, insolvent or uncol-
lectible tax bills, for which he shall claim a credit, shall be
allowed him, unless presented before the said time specified
for said final settlement, and in no case shall said commission-
ers allow a credit for erroneous, insolvent or uncollectible
taxes, unless satisfactory proof be produced, under oath, that
the same cannot be collected; but the said County Commis-
sioners shall allow the treasurer credit for all taxes uncollectible
by him, because of the property assessed being involved in
equity proceedings or other suits in court, which unpaid tax
bills shall be placed in the hands of counsel by the County

Completion
of collections.

Commissioners to enforce the payment of the same in the
courts having jurisdiction over said property. After the final
settlement of the treasurer's accounts, as herein required to be
made, with the County Commissioners, not later than the third
Tuesday in January next succeeding the expiration of time
herein limited for the completion of his collections, the treas-
urer shall be in default for the amount of balance of taxes
which had been placed in his hands for collection, as shown by
said final settlement, and the bond of said treasurer shall be
liable for the amount of said balance; and upon failure of said
treasurer to pay the said amount of balance, as required by

When treas-
urer in
default.