PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1601

County taxes placed in his hands for collection under the cur-
rent levy. And on or before the first day of April in each year
following the levy the said treasurer shall account to the County
Commissioners and pay to them or to. their order one-half of the
balance of all the State and County taxes yet in his hands for
collection and not paid over. And on the fifteenth day of Au-
gust in each year following the year of the levy the said treas-
urer shall account and pay over to the County Commissioners
all the State and County taxes, previously placed in his hands
for collection, less the sums allowed to said treasurer by the
County Commissioners for insolvency and removals. But, if the
said treasurer fails to make to the said County Commissioners
any payment on any of the days appointed in this Section for
such payment to be made, the Clerk to the Board of County
Commissioners shall, without delay, report such default to the
said County Commissioners, and the County Commissioners
may forthwith order a suit to be brought on the treasurer's
bond, but if said treasurer fails to make the payments appointed
to be made on the fifteenth day of August, in the year following
the year of the levy, the County Commissioners shall, within
sixty days following said fifteenth day of August, order a suit
to be brought, without delay, on the treasurer's bond. And
they shall move for judgment, in the term of the court at which
said suit is brought. And the said treasurer is required to en-
force the payment of all taxes, by sale or otherwise, as herein
provided.

SEC. 120. The said County Commissioners 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 pro-
ceedings 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 Treas-
urer shall become responsible for the proper collection and
distribution of such taxes and the bond of the preceding Treas-
urer shall be held responsible for such taxes as remain un-
collected from fault or negligence of his own.