HERBERT R. O'CONOR, GOVERNOR. 1565

26. 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 pre-
ceding 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 report 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 responsible to the Commissioners of
Aberdeen 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 there-
on; less the authorized 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.

27. 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 balances of taxes due upon the levies for
which he is charged, including all cash in his hands as
Treasurer, whether from taxes, the proceeds of sale of
property of delinquent taxpayers, fines or licenses col-
lected, or from any other source; and also to deliver to his
said successor 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 col-
lect and enforce the payment of said taxes, as herein pro-
vided; 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
and authority in law had by the deceased or retiring Treas-
urer during his term of office for that purpose, including