HARRY W. NICE, GOVERNOR. 13

"Queen Anne's County," sub-title "County Treasurer," are
hereby repealed and that twenty-two new sections be and
they are hereby enacted in lieu thereof, said new sections
to be known as Sections 197 to 218, inclusive, of said Arti-
cle and to read as follows:

197. On the first day of each month the County Treas-
urer shall make a written report to the County Commis-
sioners of all receipts (including interest received from all
sources) and disbursements of his office for the preceding
month showing the source of such receipts and interest and
the respective accounts f or which such disbursements were
made and the amounts of balances on hand and on de-
posit to his credit in Banks and Trust Companies, together
with the name of the Bank, Banks or Trust Company where
deposited; and the said County Treasurer shall at, or within
thirty days after, the expiration of the end of each fiscal
year of his term of office make a full detailed account and
statement of said fiscal year with the County Commis-
sioners of all State and County taxes placed in his hands
for collection, and of all accounts, receipts and funds, and
all disbursements; 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 expiration of each
fiscal year, 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 collected; and the said County Treasurer is re-
quired to enforce payment of taxes by sale as hereinafter
provided, of all property upon which taxes are in arrears,
as soon as he is empowered to do so; and at the expira-
tion of his term of or upon his retirement from office he is
directed and required to forthwith surrender and deliver
to his successor all books, papers and accounts whatsoever
pertaining to said office and all funds, including all cash in
his hands and on deposit as Treasurer, whether from taxes,
proceeds of sale of property of delinquent taxpayers, or
from any other source; and in all cases where a treasurer
has taken steps for the enforcement of the payment of said
taxes, and shall die before the collection of said taxes, or
before said proceedings are completed, his successor is em-
powered and required to continue and complete said pro-
ceedings for the enforcement of the payment of said taxes,
and to collect the same; and he is hereby clothed with all
the power and authority in law had by the deceased treas-
urer during his term of office for that purpose.