470 LAWS OF MARYLAND. [CH. 259

dollars ($3, 000) per year, payable monthly. The County
Accountant shall take the oath of office prescribed by the
Constitution of this State, and shall furnish a bond in a
penalty and form and with surety satisfactory to the said
Board, the premium for which shall be levied for and paid
out of the County tax funds.

SEC. 2. In addition to such duties as may from time to
time be delegated to the County Accountant by the Board
of County Commissioners he shall have the following
duties: he shall act as Accountant for the County in set-
tling with all County officers and shall keep a record of
the date, the payee or contractor, the specific purpose and
the amount of every disbursement or contract made; he
shall once a year, or more often if directed, file with the
Board a complete statement of the financial condition of
the County, showing all receipts and disbursements; he
shall advise with the different officers and departments
of the County and with State officers as to the best and
most convenient method of keeping accounts, and shall
endeavor to bring about a simple, accurate and uniform
system of accounting for the County, and shall have full
power, subject to the Board's approval, to designate the
form of cash books, ledgers, receipts, vouchers, invoices
and other accounting records to be used by any County
official or employee, except that any record for State pur-
poses shall be approved by the State Auditor.

It shall be the duty of every officer and department re-
ceiving money from the County to issue a receipt to the
person paying the same, showing the date, purpose and
amount of every sum received, except that County tax
bills marked paid shall be a sufficient compliance with
this provision. A complete file of duplicate receipts shall
constitute a valid and sufficient record of cash receipts of
any County officer or department, and it shall be the duty
of every officer or department disbursing money for the
County to keep a record of the date, payee or contractor,
the purpose and amount of every disbursement made.
Where disbursements are made upon the order of the
County Commissioners, a complete file of paid orders shall
constitute a valid and sufficient record of disbursements,
unless the County Accountant shall rule that a further
record is necessary. The said Commissioners shall fur-
nish such additional clerks and assistants for such time,
and at such compensation, as they may necessary, and all
such clerks and assistants shall take the oath of office
prescribed by the Constitution of this State and shall