546 LAWS OF MARYLAND. [CH. 237

"Taxes and County Treasurer, " as the same was enacted by
the Acts of the General Assembly of Maryland, 1916, Chapter
680, be and the same is hereby repealed and re-enacted with
amendments, said amended section to read as follows:

Section 475. The said treasurer shall at the expiration of
the end of each fiscal year of his term of office, make a full
statement with the County Commissioners of all State and
County taxes placed in his hands for collection, and all erro-
neous and insolvent tax bills for which he shall claim a credit
shall be presented to said County Commissioners before or at
the times above specified for said settlements, and in no
case shall said County Commissioners allow a credit for
erroneous or insolvent tax bills unless satisfactory proof
be produced, under oath, that said bills cannot be col-
lected; and the said treasurer is required to enforce
payment of taxes by sale, as herein provided, of all
property upon which taxes are in arrears, as soon as he
is empowered so to do, and upon his retirement from office he
is directed and required to deliver to his successor all office
books and papers, and all balances of taxes due upon the levies
for which he is charged, including all cash in his hands as
treasurer, whether from taxes, the proceeds of sale of property
of delinquent taxpayers or from any other source; and also to
deliver to him all proceedings had for the enforcement of the
payment of said taxes, and the successor of a deceased or retir-
ing treasurer is empowered and required to collect and enforce
the payment of said taxes, as herein provided; and in all cases
where a treasurer has taken steps for the enforcement of the
payment of said taxes, and shall retire or die before the col-
lection of said taxes, or before said proceedings are completed,
his successor is empowered and required to continue and com-
plete said proceedings for the enforcement of the payment of
said taxes, and to collect the same; and is hereby clothed with
all the power and authority in law had by the retiring treas-
urer during his term of office for that purpose.

Approved April 13th, 1922.

CHAPTER 237.

AN ACT to repeal Section 22 of Chapter 178 of the Acts of the
General Assembly of Maryland, passed at the January Ses-
sion of 1896, entitled "An Act to Incorporate the Town of