HERBERT R. O'CONOR, GOVERNOR. 1157

Treasurer", as amended by Chapter 286 of the Laws of
Maryland of 1939, relating to the date on which the County
Treasurer of Garrett County is required to repay certain
sums borrowed by the County Commissioners.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Section 104 of Article 12 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Garrett
County", sub-title "County Treasurer", as amended by Chapter
286 of the Laws of Maryland of 1939, be and it is hereby
repealed and re-enacted, with amendments, to read as follows:

104. (a) 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 con-
tained 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 chargeable, and which has not been
authorized at a meeting of the Board and entered upon the
minutes thereof.

(b) If said County Treasurer shall not have sufficient funds
on hand at any time during the months of January and Febru-
ary 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 f 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 insti-
tution from whom borrowed as soon as funds are available,
but not later than the first day of October of said year.

(c) It shall be the duty of the Treasurer to keep certain
books, to be supplied by the County Commissioners, in which
shall be entered a full account of all receipts and disburse-
ments 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 statement and account of his
receipts and disbursements from the time of his qualification,