690

LAWS OF MARYLAND.

count of four per cent.; on or before the first day of Novem-
ber following a discount of three per cent., and on or before
the first day of December following a discount of two per
cent., which shall be allowed by the treasurer in his settlement
with them, and which shall be allowed to the treasurer in his
settlement with the commissioners, and all taxes unpaid on the
first day of January following the levy shall bear interest from
said first day of January until paid, at the rate of six per cen-
tum per annum, and said Treasurer shall account for said
interest in his settlement with the commissioners.

SEC. 6. And be it enacted, That it shall be the duty of the
treasurer to keep certain books and all needful stationery, in-
cluding postage to be paid for by the commissioners, in which

Accounts ol
treasurer.

books shall be entered a full, fair and correct account of all
matters relating to the duties of his office; he shall also keep
a full and fair correct cash account, showing all sums of money
received by him, so as to indicate the sources whence received
and showing all sums of money disbursed by him, so as to
indicate the purposes to which applied; he shall report and
exhibit to the said commissioners, and in every three months
or oftener, if required by said commissioners, a full and particu-
lar statement and account of his receipts and disbursements
from the time of his appointment or election, as the case may
be, or from the time of his last report, which statement shall
be published in at least two newspapers published in Howard
county, and shall exhibit also his vouchers for his disburse-
ments, which vouchers, after cancellation, shall be retained by
said treasurer, but the statement shall be left with the com-
missioners and filed in their office. All books, accounts and
papers belonging to the treasurer's office, shall be the property
and records of Howard county, and at all times shall be sub-
ject to the examination of the County Commissioners and all
other persons interested. All books, documents, and papers,
goods and chattels, accounts and credits, money and deposits
belonging to the treasurer's office or in his custody as treasurer,
shall be delivered up and transferred by him to his successor
in office, who shall receipt therefor; provided, that the tax
levies placed in his hands for collection, or so much thereof
which shall remain uncolleeted or unaccounted for by him
and for which his bond is responsible, shall be retained by
him.

Service of
tax bills.

SEC. 7. And be it enacted, That it shall be the duty of the
treasurer, as soon as the annual tax levy shall have been made
and placed in his hands, to prepare the bill of each taxpayer,