138 MARYLAND MANUAL.

property not subject to taxation; he shall value shares of stock
to owners where they reside, if residents of the State. Article
81 of the Code.

Treasurers, County. —Are elected under special laws appli-
cable to the several counties of the State, where these offices
exist. The Governor makes the appointment for Calvert, and in
several of the counties the clerk to the county commissioners acts
as the county treasurer. The duties of the county treasurer is to
receive and collect county moneys and to collect the State taxes
in the several counties. The State's moneys are paid over to the
Comptroller of the State Treasury, and the county funds are dis-
bursed under the orders of the county commissioners.

Treasurer, State. —Appointed by the two Houses of the Legis-
lature at each regular session on joint ballot. Salary, $2, 500.
Term, two years, and until his successor shall qualify. Article
VI, section's 1, 2 and 3 of the Constitution. Bond. $200, 000.
Article 95, section 2, of the Code. He may appoint two clerks
at a salary each of $1, 200; he shall have charge of purchases and
redemption of the funded debt; he shall cancel same except
$100, 000 annually, which is to be in the sinking fund; he shall
provide for the interest payable in Europe on the State debt; he
shall substitute debt in United States currency for sterling bonds;
he shall carefully keep bonds, papers and accounts belonging to
the office; he shall examine claims for erroneous payment of
taxes, and shall report on the same to the General Assembly; he
shall issue duplicates of lost State bonds and coupons; he is
authorized to appoint. the president of an incorporated bank in
the city of Baltimore as his agent to pay the interest on the
public debt; said agent to give bond of $200. 000 and receive no
compensation. The Treasurer shall record and burn paid coupons;
with the Comptroller he shall, in January, April, July and
October, count and cancel bonds purchased for sinking fund; the
Treasurer, with the Governor and Comptroller, shall file in the
office of the Comptroller a statement of the count and destruc-
tion of coupons; he shall invest the surplus funds for the use of
'the sinking fund; if overdue State securities cannot be had the
Treasurer may invest in the securities of the State; such securi-
ties shall be cancelled by the Treasurer. Article 95 of the
Code. The Treasurer shall receive the moneys of the State, and
disburse the same on the warrant of the Comptroller, but 'only
for the purposes of the State, and according to law. He shall
report quarterly to the Comptroller. Article VI, section 3, of
the Constitution.

Trustees of the Poor. —Have control and management of the
Almshouses; may bind out children under their care. Article 6,
flection 17, of the Code.