ALBERT C. RITCHIE, GOVERNOR, 171

Before the said Clerk shall enter upon his duties he shall
take and subscribe to the following oath, before the Mayor:

"I,.................................... having been appointed Clerk by

the Mayor and Councilmen of the City of Frostburg, in the
presence of Almighty God, do solemnly promise and declare
that I will faithfully perform the duties of Clerk, and will col-
lect all taxes, water rents and assessments according to law,
without fear, favor or partiality. "

The Mayor and Councilmen shall appoint a Treasurer, who
shall give bond, to be approved by the Mayor and Councilmen,
in such penalty and with such sureties as the Mayor and Coun-
cilmen shall prescribe, conditioned for the faithful perform-
ance of the duties of his office, and who shall pay moneys only
on the order of the Mayor and Councilmen.

Section 141A. That after the election and qualification of
a City Clerk in the month of May, 1924, as hereinbefore pro-
vided, the office of the Tax Collector to the Mayor and Coun-
cilmen of Frostburg shall be abolished, and all of the duties
pertaining to said office shall hereafter be performed by the
City Clerk who shall receive for his services such compensa-
tion, as the Mayor and Councilmen may deem proper in lieu of
any commissions heretofore allowed the Tax Collector; that a
financial statement from the books of said Clerk shall be pub-
lished annually; provided that all rights of the Mayor and
Councilmen of Frostburg against the present Tax Collector
and all prior Tax Collectors and all liabilities and obligations
now existing against said Tax Collectors as to collecting and
accounting to the "Mayor and Councilmen of Frostburg for all
taxes, water rents and assessments, which they are authorized
by law to collect and account for, shall in no wise be impaired
by this Act.

Section 147. Whenever they shall levy a tax, the Mayor
and Councilmen shall make out an alphabetical list of the per-
sons chargeable therewith, and shall fix the respective sums to
be collected from each person, and annex to said list a warrant
to the Clerk to collect same.

Section 148. The Clerk, within ten days after the re-
ceipt of such warrant and list, shall render to each per-
son named therein, an account of his tax, and unless the same
be paid within three months after the date of the levy, may
collect the same as provided by Section 150 of this Article; and
all assessments, rents and charges made by said Mayor and