THEODORE R. McKELDIN, GOVERNOR                  1181

names of persons owing the same, and if for taxes, with assess-
ments of the persons owing the same, [and opposite each such item
on the same line and in appropriate columns,] to enter the time of
payment of the same, the amount received on account thereof, [in
cash or county scrip or certificates of indebtedness, respectively;],
the discount allowed on the original amount of such item, or the in-
terest collected thereon as the case may be, and [in the final column,
headed "Results,"] the final disposition made of such item, [and the
date of his report or account thereof made to said Commissioners;]
he shall also keep a full and fair cash account, showing all sums of
money received by him, so as to indicate the source whence the
same were derived, respectively, and showing all sums of money
disbursed by him, so as to indicate the purposes to which the same
were applied, respectively. [He shall also keep an account of all
debts due to or due by said Commissioners, and shall enter regularly
on his books all accounts certified by the clerk of said Commissioners
to have been examined and passed by them; he shall open a separate
account against each salaried officer, agent or employee receiv-
ing his compensation from the county or disbursing money for the
county, and against each creditor of the county, and each debtor,
(other than for individual taxes), and against each appropriation
or levy specially made for the schools, roads or other specific pur-
poses. The said treasurer shall report and exhibit to the said Com-
missioners, at each of their monthly meetings, a full and particular
statement and account of all his receipts on account of the levies
for county and school taxes, and his disbursements of the same
during the preceding month, and he shall exhibit therewith his
vouchers for his disbursements, and his bank book, which he is
required by the succeeding sections to keep, showing, the balance, if
any, in his hands; and as often thereto as he may be required by
the County Commissioners, he shall make out and exhibit a full
statement of the debts due to and due by, said Commissioners,
and of all matters relating to his office, and]

As often as may be required by the County Commissioners, the
Treasurer shall produce his books and records including his bank book
[and check book], and shall submit himself to be examined in re-
lation thereto; all books, documents and papers belonging to the
treasurer's office, shall be the property and records of Anne Arundel
County, and shall at all times be subject to the examination of the
County Commissioners and of the grand jury, or of any taxpayer of
said county; and it shall be the duty of the grand jury, at each term
of the Circuit Court for said county, to appoint from their own body
a committee to examine the books and accounts of said treasurer,
and to report to the Circuit Court the result of such examination; all
books, documents and papers, goods, chattels, accounts and credits,
money and deposits belonging to the treasurer's office, or in his
custody as treasurer, shall be delivered up and transferred by him
to his successor in office, when such successor is duly elected or
appointed and qualified; when such successor is duly elected or ap-
pointed and qualified, and upon the qualification of his successor in
office, the retiring treasurer shall account with the County Com-
missioners for the levies of taxes made for the year last preceding
the expiration of his term of office, and shall account for all moneys
which he may have been charged with as such treasurer, and shall
deliver over all uncollected tax bills for said year, with an itemized
list of such unpaid bills, and all notices as returned by the constables,