4310 ARTICLE 19.

treasurer, to the same extent and in the same manner that it is liable
under execution issued to him.

1900, ch. 237, sec. 25B. 1902, ch. 346, sec. 25B.

62. He shall keep and pay over according to law, or upon the order
of the County Commissioners, the proceeds of all county taxes levied in
said county and collected by him, and shall also keep and pay over to the
Treasurer of the State, according to law, all State taxes in said county
collected by him, and he shall keep a full, particular and correct account
of all moneys received by him and paid out, and of all matters relating
to the duties of his office, together with all vouchers relating thereto, and
he shall monthly present to the County Commissioners a true and faithful
exhibit of all moneys received and disbursed by him and all cash on hand
during the preceding month. The said report to the County Commis-
sioners to be made not later than the second Tuesday of the month in
which they are required to be made, and he shall deposit all the moneys
collected by him in a national bank or trust company, and shall pay out
the same only upon orders from the County Commissioners by checks
upon such bank or trust company signed by said Treasurer. The said
moneys so deposited to be deposited in the name of the Treasurer of
said county as Treasurer, and under no consideration to be deposited in
his name alone. In case of the death or resignation of the County Treas-
urer, or if the office shall become vacant by any means during his term
of office, the Governor of the State shall, within twenty days thereafter,
appoint a County Treasurer for the unexpired term thus made vacant,
he shall be subject to all the obligations and clothed with all the powers
herein provided for County Treasurer and shall take charge of and collect
any taxes that may be in the hands of the late Treasurer uncollected and
for which the late Treasurer is responsible, and for such uncollected taxes
shall give a separate bond under such penalty as may be required by the
County Commissioners. At the expiration of the term of any Treasurer
appointed or elected under this Act, he shall deliver up the office to his
successor and all papers and books relative thereto except the books con-
taining taxes uncollected by him and for which his bond is responsible,
and he shall be allowed twelve months after the expiration of his term
of office to make settlement and complete collection of all State and county
taxes that may be in his hands uncollected and to pay over to the parties
entitled thereto the amount, respectively, due them.

1900, ch. 237, sec. 25C. 1912, ch. 225, sec. 25C.

63. It shall be the duty of the clerk of the County Commissioners
within thirty days after the completion of each annual levy to deliver to
the said county treasurer a full copy thereof, together with a list of tax-
payers and their assessment, and the said treasurer shall collect the same
according to law and pay over to the county or the parties entitled thereto
the said amount so collected. And the bond of the said treasurer shall
be liable for all sums of money collected by him on account of State and
county taxes, as aforesaid, until the same shall have been duly accounted