ALLEGANY COUNTY. 463

duties. It shall be his duty to receive and keep, as herein pro-
vided, all money belonging to the said city, and to pay out the
same only on warrants drawn by the Auditor and signed by the
Mayor and countersigned by the Commissioner of Finance and
Revenue, under the seal of said Mayor and City Council, and
not otherwise. All moneys belonging to said city, and received
by any officer or agent thereof, either from collections, fines
or any other source whatsoever, shall be by him deposited with
the said Treasurer daily. For all moneys received the Treas-
urer shall give duplicate receipts in all cases, one to the party
paying the said money into the treasury, and one for the Audi-
tor; all persons charged with the collection of any money
under this Act, or ordinance passed in pursuance thereof, shall
promptly pay the same over to the Treasurer, under such pen-
alty as may be prescribed by ordinance, and shall forthwith
hand the Treasurer's receipt to the Auditor, who shall counter-
sign the original receipt. Said Treasurer shall render a full
.and complete statement of his receipts and payments to the
Mayor and City Council at the first meeting in each month,
and whensoever at other times he may be required by any
members of said City Council to do so. The Mayor and City
Council shall have the right to require of the Treasurer a new
bond whenever in their opinion the existing bond is insuffi-
cient; and whenever such new bond is required, he shall per-
form no official act until said bond shall be given and approved
in the manner aforesaid.

The said Treasurer shall make daily deposits, if possible, of
such sums of money as shall be received by him from all sources
of revenue whatsoever, to his credit as Treasurer of said city,
in one or more banks situated in said city, to be selected by said
Mayor and City Council. The Mayor and City Council, in
selection of such depository bank or banks, shall take into con-
sideration the reputation and solvency thereof.

And said Treasurer shall do and perform such other acts as
said Mayor and City Council may require of him.

COLLECTOR.

SEC. 115c. The Collector shall make up the assessments of
all property for taxation in said city, including license, water
and occupation taxes, and make rolls thereof, and on comple-
tion of said rolls he shall report the same to said Mayor and
City Council for their action. He shall have the power and
authority to administer any and all oaths in connection with
the duties of his office as required by the Mayor and City
Council, or otherwise by law it shall be the duty of the said
Mayor and City Council, as soon as the assessment rolls of
taxes due the city are completed, to sit as a board of equaliza-