SOMERSET COUNTY. 4479

whether for money received, transfer, insolvencies, discounts or abate-
ments.

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 out by him either to the County Commissioners or
to the Treasurer of the State of Maryland.

1910, Oh. 10, sec. 220 (p. 1133).

346. All books, documents and papers pertaining to the County Treas-
urer's office shall be the property and records of Somerset County, and
shall be kept in the County Commissioners' office, and shall at all times be
subject to the examination of the County Commissioners, the Grand Jury
of Somerset County and any taxpayer or taxpayers of said county; and all
said books, documents and papers, accounts, credits and deposits belonging
to said Treasurer's office or in the custody of said Treasurer shall be deliv-
ered up and transferred by him to his successor in office when such suc-
cessor is duly elected and qualified.

1910, oh. 10, sec. 221 (p. 1134). 1927, ch. 22, sec. 221.

347. It shall be the duty of the Treasurer during the month of August
after said levy to give notice thereof by advertisement inserted once a week
for three successive weeks in two newspapers published in Somerset Coun-
ty, and to prepare the tax bills of each taxpayer and forward the same by
mail or deliver the same to the person or persons, or corporate institutions,
or to the agent of the person or persons, or corporate institutions, to whom
the property included in such tax bills is assessed, so far as their residence
or postoffice address may be known as ascertained by said Treasurer, on
or before the first day of October next succeeding said levy, to which said
tax bills a notice shall be annexed that if said taxes are not paid on or
before the first day of January next, with the interest thereon, said taxes
will be collected by process of law.

1910, ch. 10, sec. 222 (p. 1134).

348. The said Treasurer shall at least once in each week deposit in a
national or State bank in Somerset County all taxes received or collected
by him up to the date of such deposit, the portion due the State to be
deposited to his credit as collector of State taxes, and the portion due
Somerset County to be deposited to the credit of the County Commis-
sioners of Somerset County, and he shall once a month from and after the
first of November in each year forward to the State Treasurer a check for
the amount of State taxes to his credit in bank, and he shall receive from
the said bank, or either of them, a certificate of deposit for each deposit
to the credit of the County Commissioners, which he shall deliver to said
County Commissioners at their next regular meeting, and for which said
County Commissioners shall give to said Treasurer a proper receipt or
voucher, and said money shall only be drawn from said bank upon the