HERBERT R. O'CONOR, GOVERNOR. 857

exceed the gross sum of Ten Thousand Dollars, except as
directed by the Order of the County Commissioners; the
second class of accounts shall be for all other funds or
monies belonging to the County which shall be deposited
in an interest bearing account and the County Treasurer
shall only check on the second class or interest bearing
account at such time as it shall be necessary to keep the
accounts of the first class sufficient to meet current
expenses.

156C. On the first day of each month the County Treas-
urer shall make a written report to the County Commis-
sioners of all receipts (including interest received from
all sources) and disbursements of his office for the pre-
ceding month showing the source of such receipts and
interest and the respective accounts for which such dis-
bursements were made and the amounts of balances on
hand and on deposit to his credit in Banks, together with
the name of the Bank or Banks where deposited; and the
said County Treasurer shall at, or within thirty days after,
the expiration of the end of each fiscal year of his term of
office make a full detailed account and statement of said
fiscal year with the County Commissioners of all State and
County taxes placed in his hands for collection, and of all
accounts, receipts and funds, and all disbursements; and
all erroneous and insolvent tax bills, for which he shall
claim a credit, shall be presented to said County Commis-
sioners before or at the expiration of each fiscal year, and
in no case shall said County Commissioners allow a credit
for erroneous or insolvent tax bills unless satisfactory
proof be produced, under oath, that said bills cannot be
collected; and the said County Treasurer is required to
enforce payment of taxes by sale as hereinafter provided,
of all property upon which taxes are in arrears, as soon as
he is empowered to do so; and at the expiration of his
term of, or upon his retirement from, office he is directed
and required to forthwith surrender and deliver to his suc-
cessor all books, papers and accounts whatsoever pertain-
ing to said office and all funds, including all cash in his
hands and on deposit as Treasurer, whether from taxes,
proceeds of sale of property of delinquent taxpayers or from
any other source; and in all cases where a Treasurer has
taken steps for the enforcement of the payment of said
taxes, and shall die before the collection of said taxes or
before said proceedings are completed, his successor is em-
powered and required to continue and complete said pro-
ceedings for the enforcement of the payment of said taxes,
and to collect the same; and he is hereby clothed with the