ALBERT C. RITCHIE, GOVERNOR.                  727

time specified for said final settlement; and in no case shall
said Commissioners allow a credit for erroneous, insolvent or
uncollectible taxes unless satisfactory proof be produced under
oath that the same cannot be collected; but the said County
Commissioners shall allow the treasurer credit for all taxes
uncollected by him within the time above limited because of
the property assessed being involved in equity proceedings or
other suits in court, which unpaid tax bills shall be placed in
the hands of counsel by the County Commissioners to enforce1
the payment of the same in the courts having jurisdiction over
Said property. And the County Commissioners shall also allow
the treasurer credit for any uncollected taxes on property
shown to have been wrongly or mistakingly entered or dupli-
cated on the assessment books of the county, or where the
treasurer's failure to make collections in any case is shown
to have been on that account due to no lack of diligence on the
part of the treasurer. It shall be the mandatory duty of the
treasurer to make final settlement with the County Commis-
sioners of all overdue tax accounts not later than the third;
Tuesday in July of the year next succeeding the levy for said:
taxes, and in the event of his failure to make said final settle-
ment within said time limit the treasurer shall be in default
for the amount of the balance of said taxes which have been
placed in his hands for collection, and from the date of said
default shall be charged with interest at six per centum on
the said unpaid balance of taxes, and the bond of said treas-
urer shall be liable for the amount of said balance with in-
terest. Upon failure of said treasurer to pay the amount of
said balance as required by law on or before the first day of
October then next ensuing it shall be the duty of the State's
Attorney for said county to bring suit on the bond of the said
treasurer for said unpaid balance, which shall be considered
as a debt and at the trial of the suit against said bond the final
settlement of accounts herein required to be made shall be
sufficient proof of the amount of liability of said bond.

499. The said treasurer shall be entitled to receive as full
compensation for his services as collector of all county and
school taxes, as annual salary of $1, 200 for and during his
term of office, and until his successor shall have been duly
elected and qualified; and he shall employ such clerks or assist-
ants for conducting the work of his office as the said work may
require, the salary of not more than four of said clerks to be
paid by the County Commissioners of said county in such: