HARRY W. NICE, GOVERNOR. 845

day of June in each year, he shall make a similar report
covering the receipts and disbursements for the preceding
year and also a further statement of all County and State
taxes placed in his hands for collection, and all erroneous
and insolvent tax bills for which he shall claim credit and
on the first days of July and January in each year he shall
make a report of interest received by him from all sources
for County purposes for the six months previous thereto.

198. 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 be-
fore 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 pay-
ment 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 treas-
urer, 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 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 successor is empowered and
required to continue and complete said proceedings for the
enforcement of the payment of said taxes, and to collect the
same; and is hereby clothed with all the power any author-
ity in law had by the retiring treasurer during his term of
office for that purpose.

199. It shall be the duty of the treasurer each year dur-
ing his term of office, as soon as the annual levy is made to
give public notice thereof by advertisement inserted in two
newspapers printed and published in said county, and the
taxes so levied shall be due and payable on the first day of