PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 259

Act. If the property be sold, the Treasurer shall receive a fee
of nine dollars to cover expenses of advertising and attorneys'
services as provided in this Act; a fee of fifty cents for auc-
tioneer's costs and a fee of one dollar for personal services mak-
ing a total of ten dollars and fifty cents, but if the payment be
made after advertisement and before the sale, no auctioneer's
fee shall be charged by said Treasurer, and said Treasurer shall
receive a fee of fifty cents for making a statement of any taxes
due on personal property when said taxes are to be collected by
the Sheriff under the provisions of Section 16 of this Act, and
the Sheriff shall include said fee in the costs of said collection.

SEC. 19. And be it enacted, That the Treasurer shall deposit
in the manner hereinafter provided all County taxes and all
moneys due said County and collected by him, and when said
County taxes for any year shall have been collected in full, he
shall deliver to the County Commissioners a statement of de-
posits showing such collection in full; and he shall also pay into
the Treasury of the State of Maryland, according to law, all
the State taxes levied in said County and collected by him, and
in the manner hereinbefore prescribed, and he shall be allowed
two years from date of each levy placed in his hands for col-
lection to complete the collection thereof, and to make his final
settlement with said County Commissioners and with the Treas-
urer of Maryland respectively, and immediately after the ex-
piration of said two years it shall be the duty of said County
Commissioners to bring suit upon the bond of said Treasurer
for all County taxes in his hands uncollected or unaccounted
for to said County Commissioners.

SEC. 20. And be it enacted, That all claims for erroneous, in-
solvent or uncollectible tax bills, for which said Treasurer shall
claim a credit, shall be presented to the County Commissioners
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 pro-
duced under oath that the same cannot be collected.

SEC. 21. And be it enacted, That 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 pro-
vided for, may direct and require him to deliver over to his suc-
cessor 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 cases the said successor or