644 LAWS OF MARYLAND. [CH. 286

104. It shall be the duty of the Treasurer to issue checks
against funds deposited by him in banks in payment of
orders drawn by the County Commissioners as directed in
Section 83, provided said orders are not in excess of the
amounts contained in the levy. In case any order is in
excess of the amount set forth in the levy, the Treasurer
shall return such order to the County Commissioners
marked "Insufficient Funds" or "Account Not Levied For",
as the case may be. No order shall be issued by said
County Commissioners or any member thereof against any
item of the levy to which the same is not properly charge-
able, and which has not been authorized at a meeting of
the Board and entered upon the minutes thereof. If said
County Treasurer shall not have sufficient funds on hand
at any time during the months of January and February of
any year to meet the orders so presented to him, said
County Commissioners are authorized to borrow upon the
faith and credit of said county, at the legal rate of interest,
such sum, not exceeding a total of $15, 000. 00 during said
period, as shall be necessary for said purpose and same
shall be paid over to said County Treasurer, any sums so
borrowed to be repaid by said County Treasurer to the
person or institution from whom borrowed as soon as funds
are available, but not later than the first day of June
of said year. It shall be the duty of the treasurer to
keep certain books, to be supplied by the county commis-
sioners, in which shall be entered a full account of all
receipts and disbursements of said treasurer; 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 received, respectively, and showing all sums
of money disbursed by him, so as to indicate the purposes
to which the same were applied, respectively; the said
treasurer shall report and exhibit to the said commissioners
at each of their regular meetings a full and particular state-
ment and account of his receipts and disbursements from
the time of his qualification, or from the time of his last
report, as the case may be; and shall exhibit his vouchers
and orders for his disbursements, which vouchers and
orders after cancellation shall be retained by said treas-
urer; all books, documents and papers belonging to the said
treasurer's office shall be the property and records of Gar-
rett county, and shall at all times be subject to the
examination of the county commissioners and of the grand
jury or of any taxpayers of said county, all books, docu-
ments and papers, goods and chattels, accounts and credits,
moneys and deposits belonging to said treasurer's office, or
in his custody as treasurer, shall be delivered up and trans-