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require it, the treasurer shall make a report of the receipts and
disbursements for the preceding months, showing the sources
of such receipts and the respective accounts for which such dis-
bursements were made, and on the first day of July, in each
year he shall make a similar report covering the receipts and
disbursements for the preceding year, which reports shall be
presented to the County Commissioners at their first meeting
after said respective dates, and a short summary of said quar-
terly reports shall be published as aforesaid in two newspapers
published in said county.
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Report to be
made.
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262 L. The said treasurer shall, at the expiration of his term
of office, make a full settlement with the County Commissioners
of all county taxes placed in his hands for collection, and all
erroneous and insolvent tax bills for which he shall claim a
credit, shall be presented to said County Commissioners before
or at the time above specified for said final settlement, and in
no case shall said County Commissioners allow a credit for
erroneous or insolvent tax bills unless satisfactory proof be pro-
duced under oath that said bills cannot be collected. And the
said treasurer is required to enforce payment of all taxes by
sale, 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 successors in office all balances of 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 col-
lect and enforce the payment of said taxes as hereinbefore pro-
vided ; and in all cases where a treasurer has taken steps for
the enforcement of the payment of said taxes, and his term
of office shall expire before the collection of said taxes, or be-
fore said proceedings are completed, his successor is em powered
and required to continue and complete said proceedings 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 purpose.
262 M. The said treasurer shall keep separate accounts of
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Full settle-
ment made.
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the State and county levies of taxes, and the sums received by
him on account of the county levy shall be disbursed exclu-
sively for county purposes ; and any person for whose use a
levy is made shall be entitled to receive the same in full on the
first day of January next succeeding the date of such levy ;
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Separate
account to
be kept.
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