ALLEGANY COUNTY. 495

and in default of said treasurer executing said bond on or be-
fore the first day of April next after his election he shall for-
feit his election; and the County Commissioners may there-
upon proceed to fill the same by the appointment in his stead
of a suitable person for the remainder of the term; and such
appointee shall, before he enters upon the duty of his office,
execute and deliver a bond of the tenor and in the like manner
as hereinbefore directed.

41. It shall be the duty of the treasurer to keep books, to
be supplied by the County Commissioners, in which shall be
entered consecutievly a fair and correct itemized account of
all taxes, accounts and moneys collected or received by him,
with the name of the person paying the same; and in a final
column, headed "Result," the final disposition made of such
item and the date of his report or account thereof made to
said commissioners. He shall also keep a full and fair cash
account, showing all sums of money received by him, so as to
indicate the sources whence the same were derived, respec-
tively, and showing all sums of money disbursed by him, so as
to indicate the sources whence the same were applied, respec-
tively. He shall also keep an account of all debts due to or
due by said commissioners, and shall 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 em-
ployee receiving his compensation from the county or disburs-
ing 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 especially made for schools,
road or other specific purposes. The said treasurer shall re-
port and exhibit to the said commissioners at each of their
monthly meetings a full and particular statement and account
of his receipts and disbursements during the preceding month,
and shall exhibit his vouchers therefor, and at the same time
or as often thereto as he may be required he shall make out
and exhibit a full statement of the debts due to and due by
said commissioners and of matters relating to his office; and
he shall always have and produce his said books, and the bank
book and check book, which he is required to keep by the suc-
ceeding section, at said monthly meetings and also at such
other meetings or before such committee or committees as said
commissioners shall order or direct, and shall submit 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 Allegany County, and shall at all times, be sub-
ject to the examination of the County Commissioners and of
the Grand Jury or of any taxpayer of said county; and it