1234 GARRETT COUNTY. [ART. 12.

of said owners arranged according to election districts, and
alphabetically for each district; and also to deliver to said
treasurer a certified copy of the order or resolution of said com-
missioners making such tax levy.

1888, ch. 515.

48. It shall be the duty of the treasurer to keep certain books,
to be supplied by said commissioners, in which shall be entered a
full account of all receipts and disbursements of said treasurer.
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 received, respectively, and showing all sums of
money disbursed by him, so as to indicate the purpose to which
the same were applied, respectively. The said treasurer shall
report and exhibit to the said commissioners at each of their
regular meetings a full and particular statement and account of
his receipts and disbursements from the time of his appointment,
or from the time of his last report, as the case may be; and shall
exhibit his vouchers for his disbursements, which vouchers, after
cancellation, shall be retained by said treasurer. All books,
documents and papers belonging to the treasurer's office shall be
the property and records of Garrett county, and at all times shall
be subject to the examination of the county commissioners thereof.
All books, documents and papers, goods and chattels, accounts
and credits, money and deposits, belonging to the treasurer's office,
or in his custody as treasurer, shall be delivered up and trans-
ferred by him to his successor in office, when such successor is
duly appointed and qualified; provided, that the tax levies placed
in his hands for his collection, or so much thereof as may be
uncollected or unaccounted for by him, and for which his bond
is responsible, shall not be delivered or assigned over to his suc-
cessor in office by such treasurer, except as hereinafter provided;
but his rights, powers and duties as to collecting and reporting
the same shall continue, and he shall collect and pay over the
same as collected to his successor, in the manner and within the
period hereinafter prescribed.

Ibid.

49. The said treasurer shall, at the close of each week, deposit
in a bank, to be designated by the comptroller of the treasury of