690

LAWS OF MARYLAND.

appears on the assessment books of said county, with the names

of said owners arranged according to election districts and alpha-

betically for each district; and also to deliver to said treasurer a

certified copy of the order or resolution of said commissioners

making such tax levy.

47. It shall be the duty of the treasurer to keep certain books,

to be supplied by the county 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 purposes 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 re-

ceipts and disbursements from the time of his qualification, or

Books.

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, docu-

ments and papers belonging to the said treasurer's office shall be

the property and records of Garrett county, and shall at all times

be subject to the examination of the county commissioners and of

the grand ]ury or of any tax-payers of said county, all books,

documents and papers, goods and chattels, accounts and credits,

moneys and deposits belonging to said 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

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 successor 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.

48. The said treasurer shall at the close of each week, deposit

in a bank to be designated by the comptroller of the treasury of

Maryland, all State taxes and money due the State which may

have come into his hands during the week to the credit of the

Deposit
moneys.

; comptroller of the State treasury, and shall receive therefor from
said bank a certificate of deposit which he shall immediately

forward to the comptroller, showing the amount placed to his

credit; and said treasurer shall in like manner deposit all

money in his hands at the end of each week received for

county taxes and dues, in such bank as he may see fit, to

the credit of the county treasurer of Garrett county, which