AST. 3. ] COUNTY TREASURER. 193

collector is empowered and required to continue and complete
said proceedings for the enforcement of the payment of said
taxes, and to collect the same in the same manner as is now pro-
-vided by law, and with all the power and authority in law had
by the retired treasurer and collector during his term of office
for that purpose.

1876, ch. 170.

53. All money belonging to the county received by the treas-
urer, shall, within one week thereafter be deposited in such bank
as the county commissioners may designate, but no money shall
be drawn from the said bank except by a check signed by the
treasurer, countersigned by the auditor, and endorsed by the
person to whom it is paid.

Ibid.

54. The treasurer shall make no payment except by a check
based on an order signed by a majority of the county commis-
sioners, and countersigned by the auditor, who shall be the chief
clerk to the county commissioners; and all checks so drawn shall
bear the same number, and be for the same amount as the order
on which they are based, and each order on him shall state for
what purpose it is given, and shall embrace but one class of ex-
penditures.

Ibid.

55. On the first Tuesday of each month he shall report to the
county commissioners the amount of money received and the
amount expended during the preceding month, together with the
balance then remaining in bank, which statement shall be pub-
lished by the county commissioners once in two newspapers
issued at the county seat.

Ibid.

56. All money received by the treasurer shall be entered in
his ledger under appropriate headings, which shall indicate the
source whence such money was derived; and all money disbursed
shall be entered under such heading as will indicate the purpose
to which it was applied, and at the close of each year the ledger
shall be balanced by the transfer of the aggregate amount under
each heading to a single page of the ledger, which shall thus
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