DORCHBSTEE COUNTY. 2235

Board of Estimates, the County Commissioners shall not entertain nor
act upon any application for adjustment of tax accounts by taking off
property or changing property from one taxpayer's account to that of an-
other. And this Act shall apply to and govern the budget made in Dor-
chester County in the month of May, 1918.

TREASURER.

1886, ch. 39. 1904, ch. 24. 1908, ch. 341, sec. 106 (p. 748). 1910, ch. 762, sec. 106
(p. 787). 1914, ch. 834, sec. 106.

162. There shall be a treasurer of Dorchester County, who also shall
be the collector of all State taxes and of all county taxes for whatsoever
purpose levied or to be levied, for or within said county, during the term
of his office, or that may be placed in his hands for collection; and he
shall have full power, and it shall be his duty to receive and collect all
State and county taxes levied as aforesaid, after this Act shall take effect,
and so put in his hands for collection, and all moneys due and owed to the
said county from any and every source whatever, including the taxes
charged on mortgages, and he shall disburse all said moneys under the
provisions of law and under the order of the County Commissioners, with
full power to enforce the payment of same by sale or otherwise, as here-
inafter prescribed, and to convey the title of any real or personal estate
sold by him for the payment of State or county taxes in the manner pre-
scribed by the succeeding sections. And it shall also be the duty of said
treasurer to keep a full and fair cash account, showing all sums of money
received by him so as to indicate the source whence the same was received,
respectively, and showing all sums of money paid by him, either to the
County Commissioners or to the Treasurer of Maryland. It shall further
be his duty to promptly deposit any and all moneys by him received and
collected in some bank or banks, or other banking institution in Dor-
chester County, to be designated and approved by the County Commis-
sioners, and in designating and approving such place or places of deposit
the said Commissioners shall prefer the bank or banks, or other banking
institution which will agree to pay interest on monthly balances or de-
posits rather than any bank or banks or institution which will not pay
said interest, and before making said deposits the treasurer may require
said bank, banks or other banking institution to give bond or other secur-
ity to said treasurer to guarantee the safety of said deposits; said bond
or bonds or securities to be approved by the said County Commissioners.

1908, ch. 341, sec. 107 (p. 748). 1910, ch. 762, sec 107 (p 787)
1914, ch. 834, sec. 107.

163. The said treasurer before he enters upon the duties of his said
office shall take an oath before the Clerk of the Circuit Court for Dor-
chester County that he will faithfully perform the duties of same; and
he shall also execute a bond to the State of Maryland, in the penalty of
sixty thousand dollars, for the faithful performance of his duties as treas-
urer and collector of Dorchester County, and further conditioned that he