THEODORE R. MCKELDIN, GOVERNOR 433

"Garrett County", sub-title "County Treasurer", as said
section was amended by Chapter 199 of the Acts of 1937,
be and it is hereby repealed and re-enacted, with amend-
ments, to read as follows:

115. The treasurer shall pay over according to law or
to the order of said County Commissioners, in the manner
hereinbefore provided, all County taxes and all moneys
due said County and collected by him, and he shall also
pay into the treasury of the State of Maryland, according
to law, all the State taxes levied in said County and col-
lected by him, as and in the manner hereinbefore pre-
scribed; all claims for erroneous, insolvent or uncollectible
tax bills for which he shall claim a credit shall be pre-
sented before or at the time specified for said final settle-
ment, and in no case shall said Commissioners allow credit
for erroneous, insolvent or uncollectible taxes, unless satis-
factory proof be produced under oath, that the same cannot
be collected; the said Commissioners [in their discretion,
at any time after] immediately upon the expiration of the
term of any such treasurer, or at the final settlement of afore-
said, [may] shall direct and require him to deliver over to
his successor in off ice all balances of collectible taxes due
upon the levies with which he was charged during the last
year of his term of office provided he shall have finally
settled for all taxes due and collectible during the first
three years of his term of office and the collectible taxes
delivered over from his predecessor in office, and also to
deliver over the notices, levies and other proceedings had
for the enforcement of the payment of said taxes; and in
said cases the said successor or newly elected and qualified
treasurer upon the delivery to him of the bills for such
taxes shall be empowered and required to enforce the pay-
ment of said taxes in the same manner as his predecessors
could have done, and he shall have all the powers and
authority in law with which his predecessor was clothed
for that purpose; and in such case the bond of the newly
elected or succeeding treasurer shall become responsible
for the proper collection and disbursement of such taxes,
and the bond of the retiring or retired treasurer shall be
released from responsibility therefor; provided, that no
treasurer's bond shall be considered as released or be can-
celled, until in one mode or the other he has fully settled
his accounts secured thereby, and fulfilled the duties of
his said office.

SEC. 2. And be it further enacted, That this Act shall
take effect June 1, 1953.

Approved March 31, 1953.