1232

LAWS OF MARYLAND.

with the approval of said Council, appoint another person to

act as clerk, collector and treasurer as aforesaid; and in case

Vacancy.

of vacancy in said office from any cause the Mayor and Council

shall fill the same for the balance of the term ; and any person

so appointed shall take the oath and give the bond hereinbe-

fore required, and so perform all the duties of the said office.

The said clerk is hereby empowered to administer an oath or

affirmation to any person presenting a claim or account against

the Mayor and Council, but shall not be allowed any fee for

same.

Assessment

140. Sub-Section 4. He shall keep the assessment books of

books of city.

the said city, with the names of taxpayers arranged alpha-

betically, stating the value of each piece of property, real or

personal, assessed, with sufficient description thereof to identify

the same. He shall keep a full and fair cash account showing

the sums of money received by him, so as to indicate the source

from whence the same was received, and showing all money

paid out by him, to whom and for what purpose; and all the

books, documents and papers pertaining to his office shall be

supplied by the Council, and shall be the property of the Mayor

and Council, and kept in their office, and at all times subject

to the examination of the Mayor and Council, and shall be de-

livered by him to his successor when duly qualified.

140. Sub-Section 5. He shall, immediately after the levy of

Levy for taxes.

taxes has been made by the Council, give notice of the making

of the said levy in one or more of the papers published in Salis-

bury once a week for two successive weeks, and shall prepare

the tax bill or account of each taxpayer, and forward the same

by mail, or deliver the same in person to such taxpayer, or to

his agent, within thirty days after the making of said levy;

and such tax bills shall contain a clear statement of the amount

of property assessed, real and personal, separating with the

rate of the levy, and the time from which the same will begin

to draw interest. He shall keep a copy of the said notice, with

memorandum on the said copy of the date of mailing or de-

livery, as the case may be, which same shall be prima facie evi-

dence of said mailing or delivery.

140. Sub-Section 6. He shall, at least once a week, deposit

Depositing in

in some bank in Salisbury to be designated by the Council, and

bank of city's
funds.

to the credit of the Mayor and Council, all taxes and moneys

received or collected by him up to the time of such deposit;

and the said money shall only be drawn from the said bank

upon the check of the President of the Council, countersigned