602

STATE OF MARYLAND.

CHAP. 413.

documents and papers belonging to the treasurer's office shall
be the property and records of Allegany county, and shall at
all times be subject to the examination of the County Com-
missioners and of the grand jury or of any taxpayer of said
county ; and it shall be the duty of the grand jury at each
jury term of the Circuit Court for said county to appoint
from their own body a committee to examine the books and
accounts of the said treasurer, and to report to the Circuit
Court the result of such examination. All books, documents

Books,
papers, etc.,
to be
delivered up
to his
successor in
office.

and papers, goods and chattels, accounts and credits, money
and deposits belonging to the treasurer's office, or in his cus-
tody as treasurer, shall be delivered up and transferred by him
to his successor in office, when his successor is duly elected
and qualified ; provided, that the tax levy or levies placed in
his hands for collection, or so much thereof as may be uncol-
lected or unaccounted for by him, and for which his bond is
responsible, shall not be delivered or assigned over to his suc-
cessor in office by such treasurer except as may be provided in
this Act, but his rights, powers and duties as to collecting and
reporting the same shall continue, and he shall collect and
pay over the same as collected to his successor in office in the
manner or within the period prescribed in this Act.

Money to be
deposited in
bank and
drawn only
by check.

Section 43 C. All moneys received by the treasurer, as such,
during his term of office, shall immediately, or as soon after
its receipt as possible, be deposited in bank to the credit of
such commissioners; and no money shall be drawn from the
said bank except by check, signed by the president, counter-
signed by the clerk of the County Commissioners, and endorsed
by the person to whom it is drawn. Except that the road
directors may draw as provided by the Act creating the same ;
the treasurer shall make no payment in money except by
check as aforesaid, and all checks so drawn by him shall be
drawn from a check book with stubs, and shall be regularly
dated and numbered, and the stub of each check drawn shall
correctly describe the check and the object for which it was
drawn particularly; the stubs shall be signed and counter-
signed in the same manner as the check drawn therefrom ; and
the bank book showing the condition of the bank account
aforesaid shall be kept regularly posted. The said treasurer
shall receive county script or certificates of indebtedness from
persons owing county taxes to the amount of the county
taxes for any one year, levied for general county purposes
and placed in his hands, due them respectively; provided,
the said certificates are payable out of the levy of such
year; but no such certificates shall be received in payment
or part payment of any State tax, county tax for school pur-