132 LAWS OF MARYLAND. [CH. 71

proceedings of the Board of County Commissioners and of
all orders passed by said board, and record the same in
suitable and durably bound volumes with index to facilitate
reference to all such transactions, proceedings and orders;
he shall endorse, file, number and index all papers pre-
sented to the said board and acted upon by the same, and
so arrange, keep and preserve them that by reference to
such index and number such papers may at any and rall
times be readily found; he shall each year immediately
upon and after the annual assessment and levy make out
the assessment and levy book for each district in the
County, which shall set forth the name of each taxpayer
in said district and alphabetically for each district the ag-
gregate amount of property, both real and personal as-
sessed to each person or persons, or corporation, for each
district, and the amount of State and County taxes due
by each, together with the rate of State and County tax
opposite each taxpayer's name. He shall keep all neces-
sary, suitable and appropriate books of accounts and there-
in enter in a clear, accurate and business-like manner all
the financial transactions of the County, and particularly
showing from day to day, and at all times the amount of
County moneys, securities and property in the hands of
the County Treasurer or any other fiduciary officer of the
County, the amount of taxes placed in the hands of the
Treasurer and not accounted for by him; the amount of
each and every appropriation made by the Board in the
form of a separate account for each appropriation, and of
each and every warrant drawn by the Board thereon, with
the name of the person to whom such warrant was drawn,
the number, date and amount thereof, and also of its pay-
ment by the Treasurer or any other financial agent of the
County on whom drawn, as soon as such payment shall
have been reported unto the Board, and he shall in all
respects so keep such books that on any day the financial
condition of the County and the status of any appropria-
tion may be exactly and truly known immediately upon
examination of said books and of the several accounts
therein; he shall also keep a warrant book of Wicomico
County, from which he shall make out every warrant which
shall authorize the Treasurer of the County or any other
financial agent of the County to pay out to any person or
corporation, whatsoever, any sum of money, which war-
rant book, besides the warrant to be removed therefrom
after execution thereof by the President of Board of
County Commissioners and by such officer as Clerk of the
County Commissioners, shall contain a corresponding