ALBERT C. RITCHIE, GOVERNOR. 387

of this section, or shall receive any pay or commission for on
account of any advertising or contract therefor which may be
done under the provisions of this section, 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 in-
former. In case the Treasurer shall be directed by the County
Commissioners to bring suit for the collection of taxes due
the State or County, he shall add to the tax bill of the delin-
quent taxpayer 10% of the amount of such bill for attorney's
fees and said fees shall, when collected, be paid by him to the
attorney bringing suit.

SEC. 151. 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 at least once in every two
years, 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 cannot
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 attending 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 a-
mount of the bill as insolvent and erroneous, and credit shall
be entered by the Treasurer in taxpayer's account, and at the
expiration of his term of office or at his death during said term
there shall be delivered to his successor in office by the Com-
missioners all balances of collectible taxes due upon the levies