ALLEGANY COUNTY. 193

of this Article; and the sum or sums of money so received by the Treasurer
of Allegany County shall be placed as a fund for the purpose of keeping
up the county roads of said Allegany County.

1904, ch. 605, sec. 6.

534. If any such treasurer or other financial officer of any such electric
railroad company shall fail or neglect to perform the duties as required
by him under this Act, for the space of thirty days after the day it shall
be his duty so to do, said treasurer or other financial officer so failing or
neglecting shall forfeit and pay the State of Maryland the sum of five
hundred dollars, to be recovered against such treasurer or other financial
officer in the Circuit Court for Allegany County, and if any such treasurer
or other financial officer shall fail or neglect to make and render the report
so required of him by this Act, for the space of thirty days after the
day on which it is his duty so to do, said treasurer or other financial officer
so failing or neglecting as aforesaid, shall upon indictment and convic-
tion, be deemed guilty of a misdemeanor, and shall suffer imprisonment
in the county jail for a term not to exceed six months.

1904, ch. 605, sec. 7.

535. If any such electric railroad company from which the tax as here-
in provided be due and payable on their gross receipts and earnings, shall
fail or neglect to pay the same to the Treasurer of the City of Cumberland
and the Treasurer of Allegany County as herein provided for, for the
space of sixty days after the day on which the same shall become due and
payable as provided for in this Act, said company shall for such offense,
forfeit and pay to the said Treasurer of the City of Cumberland and the
Treasurer of Allegany County, an additional amount of ten per centum
as penalty or damages to be added to the said tax so due and unpaid, and
it shall be the duty of the Treasurer of the City of Cumberland and the
Treasurer of Allegany County to add the same to said account, and forth-
with make out said account and to certify to the same under the seal of
his respective office, and to cause suit to be brought, for said tax and interest
thereon, as aforesaid, in the Circuit Court for Allegany County, in the
name of the Mayor and City Council of Cumberland, for the sum or sums
due said city, and in the name of the County Commissioners of Allegany
County for the sum or sums due said county.

REGISTER OF WILLS.

P. L. L. (1888), Art. 1, sec. 210. 1880, ch. 430.

536. It shall be the duty of the Register of Wills for said county to
keep an index of all the papers filed in his office and of all proceedings
therein.

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