956

LAWS OF MARYLAND.

or corporate institution, unless the whole amount of State and
county taxes due by such persons or corporate institution for
the current year be paid when the same is made.

Notice of
levy.

SEC. 226. It shall be the duty of the clerk of County Commis-
sioners, immediately after the annual levy of taxes is made,
to give public notice thereof, and of the rate for each district
of said county, by advertisement inserted once a week for
three successive weeks, in two newspapers published in said
county; and he shall have prepared, and as soon as the annual

Assessment
lists.

tax levy shall have been made, shall deliver to the treasurer a
fair copy of the assessment lists of said county, showing the
aggregate assessment of every person, corporate institution or
set. of persons, as the same then appears on the assessment
books of said county, with the names of the said owners
arranged according to election districts and alphabetically for
each district; and also to deliver to said treasurer a certificate
copy of the order or resolution of the County 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 them, under their
direction, and carefully to preserve for reference all such re-
ports and accounts, together with the vouchers accompanying
the same, after cancelling such vouchers.

Accounts of
treasurer.

SEC. 227. 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, and accounts, and moneys to be collected by him,
with the names of persons owing the same, and if for taxes,
with assessments 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 certificate of
indebtedness, respectively; the discount allowed on the origi-
nal amount of such item, or the interest collected thereon, as
the case may be, and in final column, headed "Results," the final
disposition made of such item, and the date of his report or
account thereof made to said commissioners; he shall also

Cash account

keep a full and fair cash account, showing all sums of money
received by him, so as to indicate the source 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