ART. 2. ] TREASURER. 157

the names of the said owners arranged according to election dis-
tricts and alphabetically for each district; and also to deliver to-
said treasurer a certified copy of the order or resolution of the.
county commissioners making such tax levy. It shall also be the
duty of the clerk of said commissioners to examine and audit the
accounts and reports of the treasurer, as presented to them under
their direction, or of a committee thereof appointed for that pur-
pose, and carefully to preserve for reference all such reports and
accounts, together with the vouchers accompanying the same,
after cancelling such vouchers.

1884, ch. 462.

227. It shall be the duty of the treasurer to keep books, to be
supplied by the county commissioners, in which shall be entered
consecutively a fair and correct itemized account of all taxes,
accounts and monies to be collected by him, with the names of
the persons owing the same, and if for taxes, with the assessments
of the persons owing the same, and opposite 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 certificates of indebtedness, respect-
ively; the discount allowed on the original amount of such
item, or the interest collected thereon, as the case may be; and in
a final column, headed "result, " 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 ac-
count, showing all sums of money received by him, so as to indi-
cate the sources whence the same were derived, respectively, and
showing all sums of money disbursed by him, so as to indicate
the purposes to which the same were applied, respectively. He
shall also keep an account of all debts due to or due by said com-
missioners, 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 receiving 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 schools, roads, or other specific purposes. The said