524 ARTICLE 2.

levies of taxes made for the year last preceding the expiration of his term
of office, and shall account for all moneys which he may have been charged
with as such treasurer, and shall deliver over all uncollected tax bills for
said year, with an itemized list of such unpaid bills, and all notices as
returned by the constables, and other proceedings had for the enforce-
ment of payment of taxes in arrear, which shall be placed by the County
Commissioners in the hands of the newly elected or appointed and quali-
fied treasurer, who shall be chargeable with the same, and shall have full
power and shall be required to proceed in the enforcement of the collec-
tion of such taxes in the manner as provided in Section 495 of this sub-
title; and the bond or bonds of the newly qualified treasurer shall be re-
sponsible for the proper collection and disbursement of said taxes, and
for the bond or bonds of the retiring treasurer shall be released from
responsibility therefor; provided that no treasurer's bond shall be con-
sidered as released until he has fully settled his accounts secured thereby,
and fulfilled the duties of his office as required by law.

Wells v. Thomas, 72 Md: 26. Davidson v. Brice, 91 Md. 681.

P. L. L., 1888, Art. 2, sec. 228. 1894, ch. 615, sec. 228. 1914 Code, sec. 352.

493. All money received by the treasurer as such, on account of levies
for county and school purposes during his term of office, shall, immediately
or as soon after its receipt as possible, be deposited in such bank as the
said Commissioners may designate, to the credit of such Commissioners;
and no money shall be drawn from the said bank except by a check, signed
by the treasurer, countersigned by the Clerk of the County Commission-
ers, and endorsed by the person to whom it is drawn; the treasurer shall
make no payment in money except by check from a check book with stubs,
and shall be' regularly dated and numbered, and the stubs of each check
drawn shall describe the check and the object for which it was drawn
particularly; and the bank book showing the condition of the bank account
aforesaid, shall be kept regularly posted. The said treasurer shall re-
ceive county scrip or certificates of indebtedness from persons owing coun-
ty taxes to the amount of the county taxes for one year, levied for gen-
eral county purposes, and placed in his hands, due by them, respectively;
provided, the said certificates are payable out of the levy of such years;
but no such certificate shall be received in payment of past payment of
any State tax. He shall receive from any taxpayer partial payments from
time to time, in sums of not less than five dollars, until the whole amount
of taxes due is paid. He shall reserve out of the money collected by him
for county purposes generally and public schools, a sufficient sum to pay
the amount levied in each current year by said Commissioners for public
schools, and shall pay the same over to the Board of County School Com-
missioners of said county as follows: "One-fourth on or before the first
day of November next succeeding the date of the levy; one-fourth on or
before the first day of February next thereafter; one-fourth on or before
the first day of April next thereafter, and the remaining one-fourth on
or before the first day of July next thereafter; the treasurer shall keep a