JOHN WALTER SMITH, ESQ., GOVERNOR.

599

make such appointment until a treasurer shall qualify and
bond as aforesaid ; provided, that such new treasurer so taking
the place made vacant by removal, death or resignation, shall
not collect or take charge of any of the taxes uncollected by
such late treasurer, and for which the bond of such late treas-
urer is responsible, except as otherwise provided in this sub-
title, but such taxes shall be collected under the existing laws
applicable to collectors of State and county taxes where there
is a death or resignation ; the sureties on any treasurer's bond
shall, when so required by said commissioners, make oath in
due form of law, respectively, that they are the owners in their
own right of real estate situated in said county, equal at least
in value, over and above their debts and liabilities, to the
amount of their bond ; and it shall be the duty of the said
commissioners, before approving the bond of any treasurer, as
hereinbefore mentioned, to cause the records of the county to
be searched by their counsel, or by some competent person,

CHAP. 413.

for the purpose of ascertaining the sufficiency of such bond so
presented for approval; and the person making the search
shall, under oath, report to the said commissioners the result
of such examination. The said commissioners may at any
time demand of any treasurer such other or further bond, with
such other or further security as in their judgment the inter-
ests of the State or said county may require.

Records to be
searched.

Section 42. The County Commissioners shall appoint and
furnish the treasurer an office in the court-house building, or
in some other building as near to the same as possible, in the
city of Cumberland, which office shall be plainly designated as
the office of county treasurer by external signs, and it shall be
the duty of the treasurer to keep his said office open from ten
o'clock in the forenoon until three o'clock in the afternoon,
and to attend therein for the transaction of business, in person
or by deputy, on every day in the week except Sundays and
legal holidays, and except when he is absent from the city of
Cumberland for the purpose of collecting taxes, as hereinafter
provided for. It shall be his duty to attend, in person or by
deputy, in each election district of said county two days
between the first day of July and the first day of September
in each year to collect and receive taxes ; the times and places
of such visits he shall make known not less than two weeks in
advance by handbills announcing the same conspicuously
posted in three public places in each election district of said
county and by advertisements in a newspaper published in
said county, and such handbills and advertisements and tax
bills shall also contain a brief abstract of section 225 relating
to discounts to be allowed and interest to be charged on tax
bills ; and the said treasurer shall also keep a brief notice in a

Appoint and
furnish
an office for
treasurer.