GARRETT COUNTY. 2729

to the treasurer a fair copy of the assessment lists of said county, showing
the aggregate assessment of every person, corporate institution or set of
persons, as the same then appears on the assessment books of said county,
with the names of said owners arranged according to election districts and
alphabetically for each district; and also to deliver to said treasurer a
certified copy of the order or resolution of said commissioners making such
tax levy.

1890, ch. 566, sec. 47.

104. It shall be the duty of the treasurer to keep certain books, to be
supplied by the county commissioners, in which shall be entered a full
account of all receipts and disbursements of said treasurer; he shall also
keep a full and fair cash account showing all sums of money received by
him so as to indicate the sources whence the same were received, respec-
tively, and showing all sums of money disbursed by him, so as to indicate
the purposes to which the same were applied, respectively; the said treas-
urer shall report and exhibit to the said commissioners at each of their
regular meetings a full and particular statement and account of his receipts
and disbursements from the time of his qualification, or from the time of
his last report, as the case may be; and shall exhibit his vouchers for his

disbursements, which vouchers after cancellation shall be retained by said
treasurer; all books, documents and papers belonging to the said treas-
urer's office shall be the property and records of Garrett county, and shall
at all times be subject to the examination, of the county commissioners and
of the grand jury or of any taxpayers of said county, all books, documents
and papers, goods and chattels, accounts and credits, moneys and deposits
belonging to said treasurer's office, or in his custody as treasurer, shall be
delivered up and transferred by him to his successor in office, when such

successor is duly elected and qualified; provided, that the tax levies placed
in his hands for his collection, or so much thereof as may be uncollected or
unaccounted for by him, and for which his bond is responsible, shall not
be delivered or assigned over to his successor in office by such treasurer
except as hereinafter provided; but his rights, powers and duties as to
collecting and reporting the same shall continue, and he shall collect and
pay over the same as collected to his successor in the manner and within
the period hereinafter prescribed.

1890, ch. 566, sec. 48.

105. The said treasurer shall at the close of each week, deposit in a
bank to be designated by the comptroller of the treasury of Maryland, all
State taxes and money due the State which may have come into his hands
during the week to the credit of the comptroller of the State Treasury,
and shall receive therefor from said bank a certificate of deposit which
he shall immediately forward to the comptroller, showing the amount
placed to his credit; and said treasurer shall in like manner deposit all

money in his hands at the end of each week received for county taxes and
dues, in such bank as he may see fit, to the credit of the county treasurer
of Garrett county, which money shall be drawn only by the treasurer mak-