690 LAWS OF MARYLAND. [CH. 313

cost of sale, and for this purpose the bailiff is hereby
clothed with all the power possessed by collectors of State
and county taxes in Caroline County; and the said
bailiff shall collect and pay over to the treasurer all
taxes levied by the commissioners and placed in his hands
for collection on or before the first day of July of the next
succeeding year; and for the purpose of enforcing the fore-
going provisions, the said Commissioners are hereby auth-
orized, empowered and directed to examine the books and
papers of the said bailiff, including the receipts from said
treasurer, to ascertain whether said taxes which were
placed in his hands for collection have been collected; and
the said bailiff is hereby directed to deliver said books,
papers and receipts to said Commissioners, and to assist
them in every way that they may require in making said
examination; and if said Commissioners, or a majority of
them, shall find that all of said taxes, save those which are
insolvent, have not been collected, they are hereby directed
to immediately cause suit to be entered on said bailiff's
bond for the amount remaining uncollected, after having
deducted therefrom the amount which is insolvent and un-
collectible, and such suit shall be brought for the use of the
Commissioners of Greensboro; and any judgment entered
against said bailiff and his bond in said suit shall be im-
mediately collected by said Commissioners as other judg-
ments are now collected; and the amount so collected shall
be immediately paid over to the treasurer; and neither the
said bailiff nor his bondsmen shall be permitted in such
suit to prove that any said taxes have not been collected;
provided, that nothing herein contained shall be so taken
or construed as to prevent said bailiff or any of the sure-
ties on his bond from showing that any tax for which suit
is brought, or any part of the same, is insolvent and un-
collectible.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1939.

Approved May 3, 1939.

CHAPTER 313.
(Senate Bill 273)

AN ACT to add a new Section to Article 27 of the An-
notated Code of Maryland, 1924, Edition, title "Crimes
and Punishments", sub-title, "Railroads—Obstructing",