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2372 LAWS OF MARYLAND Ch. 514
in his hands uncollected or unaccounted for to said
County Commissioners.] THE FINANCE OFFICER SHALL COLLECT
AND ACCOUNT FOR TAXES AND PROVIDE A BOND FOR HIS WORK AS
PROVIDED FOR TAX COLLECTORS IN ARTICLE 81 OF THE
ANNOTATED CODE.
99.
All claims for erroneous, insolvent or uncollectible
tax bills for which [said Treasurer shall] THE FINANCE
OFFICER [claim] CLAIMS a credit shall be presented to the
County [Commissioners] COUNCIL before or at the time
specified for [said] final settlement; and [in no case
shall said Commissioners] THE COUNTY COUNCIL MAY NOT
allow credit for erroneous, insolvent or uncollectible
taxes unless satisfactory proof be produced under oath
that [the same] THEY cannot be collected.
[100.
Upon the death, resignation or removal of the
Treasurer during his term of office, or upon the
expiration of his term of office, the County
Commissioners of Talbot County may direct the said
Treasurer or his personal representatives to deliver over
to his successor in office, duly qualified, all
uncollected taxes due upon the levies with which he was
charged, and also to deliver over the notice, schedules
and other proceedings had for the enforcement of the
payment of said taxes; and in such cases the said
successor in office, upon the delivery of the bills for
such taxes, shall be empowered and required to enforce
the payment 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 cases the bond
of newly elected or succeeding Treasurer shall become
responsible for the proper collection and disbursement of
such taxes, and the bond of the preceding Treasurer shall
be released from responsibility therefor; provided, that
no Treasurer's bond shall be released until in the mode
hereinbefore provided in this Act he has fully settled
his accounts with the County Commissioners and the
Treasurer of Maryland, and unsettled accounts have been
transferred as authorized in this section, and, in
addition thereto, he has performed the duties of said
office under all the provisions of this Act.]
[101.
In the event that the bond of any Treasurer shall
become liable to Talbot County or the State of Maryland
for any unpaid or uncollected taxes, the sureties on said
bond shall be empowered to enforce the payment of said
taxes in the same manner as said Treasurer could have
done.]
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103.
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