1708 LAWS OF MARYLAND. [CH. 702

(e) He shall submit a monthly statement of receipts and
disbursements to the Mayor and City Council, in such form
as the Mayor and City Council may require.

(f) He shall at the end of each fiscal year submit a com-
plete financial report to the Mayor and City Council.

(g) He shall ascertain that all taxable property within
the City is assessed for taxation.

(h) He shall collect all taxes, special assessments, license
fees, liens, and all other revenues of the City, or for whose
collection the City is responsible, and receive any funds
receivable by the City.

(i) He shall have custody of all public monies, belonging
to or under the control of the City, deposit the same in such
depositories and in such funds as shall be designated by the
Mayor and City Council, and account for the same at all
times.

(j) He shall have custody of all investments and invested
funds of the City, or under the control of the City, except
as to funds in the control of any set of trustees, and shall
have custody of all bonds and notes of the City.

(k) He shall have charge of the purchase, storage and dis-
tribution of all supplies, materials, equipment, and other
articles used by any office, department or agency of the City.

(1) He shall do such other things in relation to the fiscal
and financial affairs of the City as the Mayor and City Council
may require.

107A. BOND. If the separate position of Director of
Finance is created, such officer shall give bond in the amount
of Twenty Thousand Dollars ($20, 000. 00).

108. ASSESSMENT DIVISION. (a) The Assessment
Division shall maintain suitable records showing the owners
of all property within the City. It shall work in conjunction
with the Supervisor of Assessments of Allegany County in
keeping these records current. Prior to the date of finality
of each tax year, the Assessment Division shall certify to the
Tax Collecting Division the complete tax roll of the City,
showing the names and addresses of all taxpayers, the as-
sessed value of their property, the tax rate, and the amount
of money in taxes to be collected therefrom. The Assessment
Division also shall keep current a list of the liens held by
the City which have not been collected, and a list of the judg-
ments held by the City and not collected. These liens and