ALBERT C. RITCHIE, GOVERNOR. 409

inch warrant, the name of the person to whom issued, upon
whom drawn, the appropriation against which drawn, and ref-
erence to the page of the Journal of the Board, wherein is the
entry of order for such warrant; and no warrant shall at any
time be issued, except after all the aforesaid shall have been
done. He shall further keep and carefully preserve all such
books and papers in the office of said County Commissioners;
and shall on any secular day, not a legal holiday, between the
hours of 9 o'clock A. M. and 4 o'clock P. M. at the request of
any citizen or taxpayer of said County exhibit the same to such
person, and make and certify copies or extracts therefrom, with-
out charge. He shall give bond in the penalty of Ten Thousand
Dollars for the faithful performance of his duties, to be secured
by a Bonding Company, the premium on said Bond to be paid
by the County Commissioners and to be approved by the said
Commissioners, and he shall qualify under the State Constitu-
tion. He shall examine each monthly, quarterly and annual re-
port made by the County Treasurer, and certify to the correct-
ness of all such reports as soon as practical thereafter.

SEC. 8. As soon as possible after the annual levy the Clerk to
the County Commissioners shall deliver to the Treasurer a full
and complete list of the taxpayers of said County and the amount
of taxes assessed against each; and the said Treasurer shall
place thereon all credits whether for money received, transfers,
insolvencies, discounts or abatements; and it shall be the further
duty of said Treasurer to enter alphabetically on a ledger the
entire account of each taxpayer in one place so that the whole
may be seen and easily examined; and it shall be the further
duty of said Treasurer to keep the accounts as provided above
in this section in separate and distinct sets of books for each
election district of Wicomico County. It shall also be the duty
of said Treasurer to keep a full and fair cash account, showing
all sums of money received by him, so as to indicate the source
whence the same was received, respectively, and showing all
sums of money paid out by him either to the County Commis-
sioners or to the Treasurer of the State of Maryland.

SEC. 9. That all books, documents and papers pertaining
to the County Treasurer's office shall be the property and rec-
ords of Wicomico County, and shall be kept in said Treasurer's
office, and shall at all times be subject to the examination of the
County Commissioners, the Grand Jury of Wicomico County
and any taxpayer or taxpayers of said County; and all said
books, documents and papers, accounts, credits and deposits be-
longing to said Treasurer's office or in the custody of the said
Treasurer shall be delivered up and transferred by him to his
successor in office when such successor is duly elected and qual-
ified.