616

LAWS OF MARYLAND.

to deliver to said treasurer a certified copy of the order

or resolution of said 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 said commis-

sioners, under the direction of said commissioners, or

of a committee thereof appointed for that purpose,

and carefully to preserve for reference all such reports

and accounts, together with the vouchers accompany-

ing the same, after canceling such vouchers.

SEC. 200. It shall be the duty of the treasurer to

keep certain books, to be supplied by said commis-

sioners, in which shall be entered consecutively a fair

Keep itemized

and correct itemized account of all taxes, accounts and

account.

monies to be by him collected, with the names of the

persons owing the same, and if for taxes, with the as-

sessments 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 commis-

Keep cash ac-
count.

sioners. He shall also keep a full and fair cash ac-

count, showing all sums of money received by

him, so as to indicate 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 commissioners, and shall enter regularly

Other accounts.

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 com-

pensation from the county, or disbursing money for

the bounty, 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

Report monthly

treasurer shall report and exhibit to the said commis-

sioners, at each of their monthly meetings, a full and

particular statement and account of his receipts and