752 LAWS OF MARYLAND.

109. The said official shall perform all the duties and services
now required by law of the clerk of the County Commissioners,
or which may hereafter be required of the same by law, or
which may be required of him by any order of the County Com-
missioners. He shall have charge of all records, papers, books
and other things appertaining or belonging to the County Com-
missioners, and he shall not allow any of them to be removed
or taken from their office and custody except in obedience to a
summons or order of a court of equity, or upon the written
order of the County Commissioners.

110. The said official shall collect all State and county taxes,
levied by the County Commissioners, and he shall collect all
moneys due and owed to the said county from any and every
source whatever, and he shall disburse the same, under the
provisions of the law and the orders of the County Commis-
sioners, and shall assess all new property of the county subject
to the approval of the County Commissio'ners, and shall receive
such compensation for the same as said commissioners shall
allow, not exceeding one dollar for each one thousand dollars
of property assessed. It shall be his duty promptly to deposit
any and all moneys by him received and collected in some bank
or banks or in some banking institution or institutions, in Dor-
chester county, to be approved by the County Commissioners,
and in approving such place or places of deposit, the said com-
missioners shall prefer the bank or banks, the banking insti-
tution or institutions which will agree to pay two per cent,
on monthly balances of deposits, rather than any bank or insti-
tution which will not pay interest. No account or other claim
against the county shall be paid, by the said official, unless the
payment thereof has been previously ordered by the County
Commissioners, and all checks or drafts for withdrawing money
deposited as aforesaid in any bank or banking institution, shall
be signed by the said official as "Treasurer and Collector of
State and County Taxes in Dorchester County," and the same
shall be countersigned by the president of the Board of County
Commissioners, except in the case of witness fees, payable under
the order of the court or clerk of the court aforesaid.

111. All taxes levied by the County Commissioners shall be-
come due and in arrear on the first day of January, following
the date of the levy, and shall be due and payable and bear in-
terest from the first day of September following such levy, but
no interest shall be charged if the entire taxes owed in any
year by any taxpayer shall be paid before the same becomes due
and in arrear. Within one month after the annual levy is
made, or as soon thereafter as may be reasonably practicable,