FRANK BROWN, ESQUIRE, GOVEENOE.

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 employee 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
specially made for the schools, roads or other specific pur-

957

poses. The said treasurer shall report and exhibit to the
said commissioners, at each of their monthly meetings, a full
and particular statement and account of all his receipts on
account of the levies for county and school taxes, and his
disbursements of the same during the preceding month, and
he shall exhibit therewith his vouchers for his disburse-
ments, and his bank book, which he is required by the
succeeding sections to keep, showing the balance, if any, in
his hands; and as often thereto as he may be required by the
County Commissioners, he shall make out and exhibit a full
statement of the debts due to, and due by, said commissioners,
and of all matters relating to his office, and shall produce his
books, including his bank book and check book, and shall sub-
mit himself to be examined in relation thereto; all books,
documents and papers belonging to the treasurer's office, shall
be the property and records of Anne Arundel county, and
shall at all times be subject to the examination of the County

Monthly
statements.

Commissioners and of the grand jury, or of any taxpayer of
said county; and it shall be the duty of the grand jury, at each
term of the Circuit Court for said county, to appoint from
their own body a committee to examine the books and accounts
of said treasurer, and to report to the Circuit Court the result
of such examination; all books, documents and papers, goods,
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,
when such successor is duly elected or appointed and qualified ;
and upon the qualification of his successor in office, the retiring

Grand jury
to appoint
auditing
committee.

treasurer shall account with the County Commissioners for the
levies of taxes made for the year last preceding the expiration
of his term of office, and shall account for all moneys which he
may have been charged with as such treasurer, and shall
deliver over all uncollected tax bills for said year, with an
itemized list of such unpaid bills, and all notices as returned
by the constables, and other proceedings had for the enforcement
of payment of taxes in arrear, which shall be placed by the
County Commissioners in the hands of the newly elected or

Final
settlement.