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direction, or of a committee thereof appointed for the purpose,
and carefully to preserve for reference all such reports and
accounts, together with the vouchers accompanying the same,
after cancelling such vouchers.
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CHAP. 418.
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Section 43 B. It shall be the duty of the treasurer to keep
books, to be supplied by the County Commissioners, in which
shall be entered consecutively a fair and correct itemized
account of all taxes, accounts and moneys to be collected by
him, with the name of the person owing the same ; and if for
taxes, with the assessments of the persons owing the same,
and opposite each such item, on the same line and in appro-
priate columns, to enter the time of payment of the same,
the amount received on account thereof in cash, or county
script or certificates of indebtedness, respectively ; 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 com-
missioners. He shall also keep a full and fair cash account,
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 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 employe
receiving his compensation from the county or disbursing
money for the county, and against each creditor of the
county and each debtor (other than for individual taxes),
and against each appropriation or levy especially made for
schools, roads or other specific purposes. The said treas-
urer shall report and exhibit to the said commissioners
at each of their monthly meetings a full and particular state-
ment and account of his receipts and disbursements during the
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Itemized
account
of taxes to be
kept
in books.
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preceding month, and shall exhibit his vouchers therefor, and
at the same time, or as often thereto as he may be required, he
shall make out and exhibit a full statement of the debts due to
and due by said commissioners and of matters relating to his
office; and he shall always have and produce his said books,
and the bank book and check book, which he is required to
keep by the suceeding section, at said monthly meetings and
also at such other meetings or before such committee or com-
mittees as said commissioners shall order or direct, and shall
submit himself to be examined in relation thereto. All books,
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Exhibit
an account of
receipts
and disburse-
ments
monthly, etc.
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