ALLEGANY COUNTY. 37

sence be granted by the County Commissioners, and said treasurer shall
hold himself ready at all times to transact the business of his office neces-
sary to the public interest and convenience.

P. L. L. (1888), art. 1, sec. 40. 1872, ch. 94. 1902, ch. 413, sec. 40.
1910, ch. 115, sec. 40 (p. 494).

111. Said treasurer, before entering upon the duties of his office, shall
execute a bond to the State of Maryland, with sureties to be approved by
the County Commissioners, in the penalty of one hundred thousand dol-
lars ($100,000), conditioned for the true and faithful performance of
the duties of the office of treasurer during the term for which he was
elected or appointed, which bond shall be recorded in the office of the
Clerk of the Circuit Court for said county, and a certified copy whereof
shall be evidence in any of the Courts in this State; and in default of
said treasurer executing said bond on or before the first day of April next
after his election he shall forfeit his election; and the County Commis-
sioners may thereupon proceed to fill the same by the appointment in his
stead of a suitable person for the remainder of the term; and such ap-
pointee shall, before he enters upon the duty of his office, execute and
deliver a bond of the tenor and in the like manner as hereinbefore directed.

P. L. L. (1888), art. 1, sec. 41. 1872, ch. 94. 1898, ch. 516. 1902, ch. 413, sec. 41.

1910, ch. 115, sec. 41 (p. 495).

112. It shall be the duty of the treasurer to keep books, to be sup-
plied by the County Commissioners, in which shall be entered consecu-
tively a fair and correct itemized account of all taxes, accounts and moneys
collected or received by him, with the name of the person paying the same;
and in a final column, headed "Result," the final disposition made of such
item and the date of his report or account thereof made to said commis-
sioners. 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 derived, respectively, and showing all sums of money disbursed by
him, so as to indicate the sources whence the same were applied, respec-
tively. He shall also keep an account of all debts due to or due by said
commissioners, and shall enter regularly on his books all accounts certi-
fied by the clerk of said commissioners to have been examined and passed
by them. He shall open a separate account against each salaried officer,
agent or employee receiving his compensation from the county or dis-
bursing money for the county, and against each creditor of the county
and each debtor (other than for individual taxes), and against each
appropriation or levy especially made for schools, road or other specific
purposes. The said treasurer shall report and exhibit to the said com-
missioners at each of their monthly meetings a full and particular
statement and account of his receipts and disbursements during the pre-
ceding month, and shall exhibit his vouchers therefor, and at the same
time or as often thereto as he may be required he shall make out and
exhibit a full statement of the debts due to and due bv said commissioners