ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

shall be subject to revision and correction by
said commissioners.
SEC. 17. And be it enacted, That the treasurer
shall pay over according to law, or to the order

827

of the said county commissioners in the manner
hereinbefore prescribed by this act, all county
taxes and all moneys due said county and col-
lected by him; and he shall also pay over to the
treasurer of the State of Maryland, according to
law, 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 treas-
urer of Maryland,, 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 satis-
factory proof be produced, under oath, that
the same cannot be collected. The said com-
missioners, in their discretion, at any time af-
ter 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,
levies, and other proceedings had for the en-
forcement of the payment of said taxes; and in
said case the said successor or newly appointed
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 powers and
authority in law with which his predecessor was
clothed for that purpose; in such case the bond

Shall pay over

or bonds of the newly elected or succeeding
treasurer shall become responsible for the proper
collection and disbursement of such taxes, and
the bond or bonds of the retiring or retired treas-
urer shall be released from responsibility there-
for; provided, that no treasurer's bond shall be

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