1138 LAWS OF MARYLAND.

SEC. 231. And be it enacted, That all claims for erroneous,
insolvent or uncollectible tax bills for which said Treasurer
shall claim a credit shall be presented to the County Commis-
sioners before or at the time specified for said final settlement,
and in no case shall said Commissioners allow credit for
erroneous, insolvent or uncollectible taxes, unless satisfactory
proof be produced under oath that the same can not be col-
lected.

SEC. 232. And be it enacted, That the said County Commis-
sioners at any time after the expiration of the term of any
County Treasurer, or at the time of the final settlement in
this Act provided for, may direct and require him to deliver
over to his successor in office all collectible taxes due upon
the levies with which he was charged, and also to deliver over
the notices, schedules and other proceedings had for the
enforcement of payment of said taxes, and in such case the said
successor, or newly elected or 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 power and authority in law with which his predecessor
was clothed for that purpose, and in such case the bond of the
newly elected or succeeding Treasurer shall become responsible
for the proper collection and distribution of such taxes, and
the bond of the preceding Treasurer shall be held responsible
for such taxes as remain uncollected from fault or negligence
of his own.

SEC. 233. And be it enacted, That in the event that the
bond of any Treasurer shall become liable to Somerset County
or to the State of Maryland for any unpaid or uncollected
taxes, the sureties on said bond shall be empowered to enforce
the payment of said taxes in the manner as said Treasurer
could have done.

SEC. 234. And be it enacted, That the Treasurer shall attend
or visit some place in each County Commissioner's district
one day in each month to collect and receive taxes, and he
shall give at least two weeks' notice of the time and place of
such visits to the respective places by hand bills and post the
same conspicuously in not less than three public places in such
Commissioner's district and by advertising in two newspapers
published in Somerset County.

SEC. 235. And be it enacted, That it shall be the duty of
the Treasurer, in his visits to the different Commissioner's
districts of said Somerset County for the purpose of receiving
and collecting State and county taxes provided in the preced-
ing section, and at all other times, to inform himself by all
lawful means of all property, stock or investments in "said