ART. VI] TREASURY DEPARTMENT. 99

deposited; prescribe the formalities of the transfer of stock, or other
evidence of the State debt, and countersign the same, without which
such evidence shall not be valid; he shall make to the General Assembly
full reports of all his proceedings, and of the state of the treasury
department within ten days after the commencement of each Session;
and perform such other duties as shall be prescribed by Law.

The act of 1841, chapter 23, section 48—see article 81, section 76, of the
Annotated Code—making the account and certificate of the state treas-
urer evidence to establish the amounts due the state by tax collectors, held
to be still in force and to be applicable to the comptroller who was
charged by this section (as it stood in the constitution of 1851) with the
duties which the treasurer had performed; the act of 1841, and this section,
are in part materia. Billiugsley v. State, 14 Md. 376.

Under this section and the following one (as they stood in the constitu-
tion of 1851), it was the duty of the treasurer to disburse the public
monies on the warrant of the comptroller and not otherwise; and the
duty of adjusting and settling all public accounts is imposed upon the
comptroller. If payment of the comptroller's salary is refused, mandamus
lies. Thomas v. Owens, 4 Md. 219.

Sec. 3. The Treasurer shall receive the moneys of the State, and,
until otherwise prescribed by law, deposit them, as soon as received, to
the credit of the State, in such bank or banks as he may, from time to
time, with the approval of the Governor, select (the said bank or banks
giving security, satisfactory to the Governor, for the safekeeping and
forthcoming, when required, of said deposits), and shall disburse the
same for the purposes of the State, according to law, upon warrants
drawn by the Comptroller, and on checks countersigned by him, and not
otherwise; he shall take receipts for all moneys paid by him; and
receipts for moneys received by him shall be endorsed upon warrants
signed by the Comptroller, without which warrants, so signed, no
acknowledgment of money received into the Treasury shall be valid;
and upon warrants issued by the Comptroller, he shall make arrange-
ments for the payment of the interest of the public debt, and for the
purchase thereof, on account of the sinking fund. Every bond, certifi-
cate, or other evidence of the debt of the State shall be signed by the
Treasurer, and countersigned by the Comptroller; and no new certificate
or other evidence intended to replace another shall be issued until the
old one shall be delivered to the Treasurer, and authority executed in
due form for the transfer of the same filed in his office, and the transfer
accordingly made on the books thereof, and the certificate or other evi-
dence cancelled; but the Legislature may make provisions for the loss
of certificates, or other evidences of the debt; and may prescribe, by
Law, the manner in which the Treasurer shall receive and keep the
moneys of the State.

See notes to article 6, section 2.

Sec. 4. The Treasurer shall render his accounts quarterly to the
Comptroller, and shall publish monthly, in such newspapers as the
Governor may direct, an abstract thereof, showing the amount of cash