ART. 10.] DORCHESTER COUNTY. 759

and in no case shall the said County Commissioners allow a
credit .for erroneous or insolvent tax bills unless satisfactory
proof be produced that said bills could not be collected. And
the said official is required to enforce the payment of all taxes,
by sale or otherwise, as herein provided, and at the expiration
of his term of office, he is directed and required to deliver to
his successor in office all balances of collectible taxes due upon
the levies for which he is charged, and also deliver to him all
proceedings had for the enforcement of the payment of said
taxes. And the said successor, upon delivery to him of the bills
aforesaid, is empowered to collect and enforce the payment of
said taxes as hereinbefore provided, and in all cases where a
treasurer and collector has taken steps for the enforcement
of all payment of said taxes, or before said proceedings are
completed his successor is empowered and required to continue
said proceedings for the enforcement of the payment of said
taxes, and to collect the same, and he is hereby clothed with
all the power and authority in law possessed by the retired
treasurer and collector during his term of office, for that pur-
pose.

120B. In December, in the year nineteen hundred and eight,
and in December in every second year thereafter, or as soon as
practicable thereafter, the Circuit Court for Dorchester county
or one of the judges thereof, shall appoint a competent ac-
countant to make a careful examination of the treasurer and
collector's quarterly and yearly reports mentioned in sections
120 and 120A, and such other accounts connected with the office
of County Commissioners as the said County Commissioners
may direct. Said accountant shall be called "the Auditor of
Taxes in Dorchester County;" he shall, before he enters upon
the duties of his office, take and subscribe before the clerk of
the said Circuit Court, the official oath prescribed by the
State Constitution, and he shall hold office for two years, from
the first day of January following his appointment, and for his
services he shall receive one hundred dollars per year, payable
by the County Commissioners. He shall report, in writing, to
the County Commissioners, the result of his examination as
soon after as he has made the same as may be practicable. In
case of a vacancy in said office, the said court or one of the
judges thereof shall fill the vacancy for the balance of the
unexpired term.

121. The said treasurer and collector shall keep separate
accounts, and he shall make separate deposits in banks or
banking institutions, of the State and county taxes, respec-
tively, and the moneys received by him, on account of the county