ANNE ARUNDEL COUNTY. 523^

fair and corrcet itemized account of all taxes, and accounts, and moneys
to be collected by him, with the names of persons owing the same, and
if for taxes, with assessments of the persons owing the same, and oppo-
site each such item on the same line and in appropriate columns, to enter
the time of payment of the same, the amount received on account thereof
in cash or county scrip or certificate of indebtedness, respectively; the
discount allowed on the original amount of such item, or the interest col-
lected thereon as the case may be, and in the final column, headed "Re-
sults," the final disposition made of such item, and the date of his report
or account thereof made to said Commissioners; he shall also keep a full
and fair cash account, showing all sums of money received by him, so as
to indicate the source whence the same were derived, respectively, and
showing all sums of money disbursed by him, so as to indicate the pur-
poses to which the same were applied, respectively: 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 certified 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 receiv-
ing his compensation from the county or disbursing 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 specially
made for the schools, roads or other specific purposes. The said treasurer
shall report and exhibit to the said Commissioners, at each of their month-
ly meetings, a full and particular statement and account of all his re-
ceipts on account of the levies for county and school taxes, and his dis-
bursements of the same during the preceding month, and he shall exhibit
therewith his vouchers for his disbursements, and his bank book, which
he is required by the succeeding sections to keep, showing the balance, if
any, in his hands; and as often thereto as he may be required by the
County Commissioners, he shall make out and exhibit a full statement
of the debts due to and due by, said Commissioners, and of all matters
relating to his office, and shall produce his books, including his bank book,
and check book, and shall submit himself to be examined in relation there-
to; all books, documents and papers belonging to the treasurer's office,
shall be the property and records of Anne Arundel County, and shall at -
all times be subject to the examination of the County Commissioners and
of the grand jury, or of any taxpayer of said county; and it shall be the
duty of the grand jury, at each term of the Circuit Court for said county,
to appoint from their own body a committee to examine the books and
accounts of said treasurer, and to report to the Circuit Court the result
of such, examination; all books, documents and papers, goods, chattels,
accounts and credits, money and deposits belonging to the 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 or ap-
pointed and qualified; when such successor is duly elected or appointed
and qualified, and upon the qualification of his successor in office, the
retiring treasurer shall account with the County Commissioners for the