492 LAWS OF MARYLAND. [CH. 304

($100. 00) of taxable property in said Town; to which shall
be added a tax in an amount sufficient for the retirement of
the bonds issued for the purpose of installing the sewerage
system as they become due, together with the interest on the
remaining bonds as it becomes due, said tax to be fixed, levied
and collected in the same manner and on the same tax bills
as the taxes for general purposes are now or may be here-
after levied and collected in said Town.

103. The Treasurer shall, as soon as the annual levy is
made, give notice thereof by advertisement in one or more
newspapers published in the Town of Bel Air, stating the dis-
counts allowed and the date from which taxes bear interest
and warning taxpayers of their liability to be published as
delinquents and to have their property sold if taxes are not
paid as required by law; he shall also immediately make out
the bill of each taxpayer upon which a similar notice shall
be printed, and he may forward said bill to the taxpayer if
he knows the said taxpayer's address.

104. On the first day of each month the Treasurer shall,
if required by the Commissioners, make a report to them of
the receipts and disbursements of his office for the preceding;
month showing the source of such receipts and the respective
accounts for which such disbursements were made and the
amount of balance on deposit to his credit in bank. On the
first day of January of each year he shall make a similar re-
port covering receipts and disbursements for the preceding
year and also a statement of all taxes placed in his hands for
collection and all discounts and erroneous and insolvent tax
bills for which he shall claim credit, and he shall be respon-
sible to the Commissioners of the Town of Bel Air for any
sum representing the difference between the amount due in
taxes, as shown by the levy placed in his hands for collection,
plus any additional levy, plus taxes discovered which
were not in the levy, plus interest thereon; less the au-
thorized legal disbursements, discounts and insolvencies
allowed by the Commissioners. The Treasurer, when he makes,
his said annual report, shall submit to the Commissioners all
erroneous and insolvent tax bills for which he shall claim a
credit and in no case shall said Commissioners allow a credit
for erroneous or insolvent tax bills unless satisfactory proof
be produced that said bills cannot be collected.

105. The said Treasurer is required to enforce payment 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