578 LAWS OF MARYLAND. [CH. 293
CHAPTER 293.

AN ACT to repeal Sections 197 to 212, inclusive, of Article
18 of the Code of Public Local Laws of Maryland (1930
Edition), title "Queen Anne's County, " sub-title "County
Treasurer, " and enact in lieu thereof sixteen new sections
to be known as Sections 197 to 212, inclusive, of said
Article, relating to the duties of the County Treasurer of
Queen Anne's County and the collection of taxes.

SECTION 1. Be it enacted by the General Assembly of
Maryland, That Sections 197 to 212, inclusive, of Article
18 of the Code of Public Local Laws (1930 Edition), title
"Queen Anne's County, " sub-title "County Treasurer, " are
hereby repealed and that sixteen new sections be and they
are hereby enacted in lieu thereof, said new sections to be
known as Sections 197 to 212, inclusive, of said Article
and to read as follows:

197. 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
erroneous 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 satisfac-
tory proof be produced, under oath, that said bills cannot
be collected; and the said treasurer is required to enforce
payment of taxes by sale, as herein provided, of all prop-
erty upon which taxes are in arrears, as soon as he is em-
powered 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 suc-
cessor of a deceased or retiring 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 collection of said
taxes, or before said proceedings are completed, his succes-
sor is empowered and required to continue and complete