ART. 3. ] BALTIMORE COUNTY. 411
schedule, two dollars and fifty cents, and the appraisers shall
be entitled to fifty cents each; if the property be sold, the
Treasurer shall receive five per cent, on the gross amount of
sales, with such expenses as may be incurred in printing and
advertising; but if the amount due shall be paid without sale,
he shall receive four per cent, on the amount collected, with
such expenses as may have been incurred in making levy,
printing and advertising; and in all cases the party paying
shall be entitled to an itemized bill; and if the Treasurer, or
any clerk, agent or deputy of such Treasurer shall ask
demand or receive any greater costs and fees than are allowed
by the provisions of this section, or shall receive any pay or
commission for or on account of any advertising or contract
therefor which may be done under the provisions of this sec-
tion, or shall, for himself or other person, discount or buy
for less than its face or real value any claim against the
county, the person so offending shall be deemed guilty of a
misdemeanor, and upon indictment and conviction shall pay
a fine of not less than one hundred or more than five hundred
dollars, one-half to go to the informer.
91. The Treasurer and collector of taxes shall make a
full settlement with the County Commissioners of all county
taxes placed in his hands for collection at the expiration of
his term of office, 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 specified for said
final settlement; and in no case shall said County Commis-
sioners allow credit for erroneous or insolvent tax bills, unless
satisfactory proof be produced under oath that said bills can
not be collected; and the said Treasurer and collector is
required to enforce the payment of all taxes by levy upon
and sale as now provided by law of all property upon which
said taxes are in arrears, as soon as he is empowered to make
said levy and sale; provided, however, that in cases where
the amount due for taxes is trifling, and the expenses attend-
ing a levy and sale would be largely in excess of and out of
proportion to the amount of the tax, it shall be the duty of
said collector and Treasurer, before proceeding to levy and
sell, to make report thereof to the County Commissioners,
and it shall be competent for them in their discretion to direct
the said collector and Treasurer not to proceed with the levy
and sale in such case; and if the collector shall be otherwise
unable to collect said tax, the County Commissioners shall
allow credit for the amount of the bill as insolvent, and at
the expiration of his term of office he is directed and required
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