1036 LAWS OF MARYLAND.

He shall keep the assessment books of said City, with the
names of the owners of property arranged alphabetically, or as
nearly so as may be practical, and the property assessed so de-
scribed as to be identified, and the value of each piece of such,
property shown therein.

He shall keep full and fair account of all money received by
him and of all money paid out, showing from whom or what
source it was received and for what and to whom it was paid
out. Special funds shall be kept under separate heads.

He shall on each day deposit in some bank or banks of Salis-
bury, to be designated by the Council to the credit of the Mayor
and Council of Salisbury all moneys received or collected by
him for taxes or from any other source (except as herein ex-
pressly otherwise directed) belonging to the said corporation.
Said money shall be paid out only on check signed by the Clerk,
and countersigned by the President of the Council, and shall
be drawn only for such debts or purposes as may be designated
by the Council.

All books, papers, documents, records and supplies used by
the said Clerk shall be furnished by the Mayor and Council of
Salisbury and shall be its property and shall be turned over by
the said Clerk to his successor in office when such successor has
duly qualified.

152. And be it enacted, That immediately after the levy is
made by the Council in each year the said Clerk of Salisbury
shall give notice of the making of the levy in one or more news-
papers published in said City. He shall make out and mail or
deliver in person to each taxpayer or his agent a bill or account
of the taxes due by him, which bill or account shall contain an
itemized statement of the amount of real and personal prop-
erty with which he is assessed, the rate of taxation and the
amount of taxes due and the date from which they will bear
interest. In case the owner or his agent cannot be found, the
said Clerk shall attach the aforesaid bill or account to piece
of the real property, or deliver it to the servant or bailee in cus-
tody of the personal property, so assessed to him or her. He
shall keep a copy of the bill or account with a memorandum
thereon of the date of mailing, delivering or posting on said
property, as the case may be, of such bill, and such memoran-
dum shall be prima facie evidence of such mailing, delivering;
or posting.