|
1182 LAWS OF MARYLAND [CH. 689
and other proceedings had for the enforcement of payment of taxes
in arrear, which shall be placed by the County Commissioners in the
hands of the newly elected or appointed and qualified treasurer,
who shall be chargeable with the same, and shall have full power
and shall be required to proceed in the enforcement of the collec-
tion of such taxes in the manner as provided in Section 581 of this
sub-title; and the bond or bonds of the newly qualified treasurer shall
be responsible for the proper collection and disbursement of said
taxes, and the bond or bonds of the retiring treasurer shall be re-
leased from responsibility therefor; provided that no treasurer's
bond shall be considered as released until he has fully settled his
accounts secured thereby, and fulfilled the duties of his office as
required by law.
579. All money belonging to the County, received by the treasurer
[as such, on account of levies for county and school purposes] during
his term of office, shall, immediately or as soon after its receipt as
possible, be deposited in such bank or banks as the said Commis-
sioners may designate, to the credit of such Commissioners; or in
the discretion of the County Commissioners any portion of said money
may be invested in United States Government bondsf but in no other
security; and no money shall be drawn from the said bank or banks
except by a check, signed by the treasurer, countersigned by the
Clerk of the County Commissioners, and endorsed by the person to
whom it is drawn; the treasurer shall make no payment in money
except by check [from a check book with stubs, and shall be] regu-
larly dated and numbered, supported by a voucher duly approved by
the said Commissioners, and in compliance with such procedures and
rules as may be prescribed by the said Commissioners, [and the stubs
of each check drawn shall describe the check and the object for which
it was drawn particularly; and the bank book showing the condition
of the bank account aforesaid, shall be kept regularly posted. The
said treasurer shall receive county scrip or certificates of indebted-
ness from persons owing county taxes to the amount of the county
taxes for one year, levied for general county purposes, and placed
in his hands, due by them, respectively; provided, the said certificates
are payable out of the levy of such years; but no such certificate shall
be received in payment of past payment of any State tax. He shall
receive from any taxpayer partial payments from time to time, in
sums of not less than five dollars, until the whole amount of taxes
due is paid.] He shall reserve out of the money collected by him for
county purposes generally and public schools, a sufficient sum to
pay the amount levied in each current year by said Commissioners
for public schools, and shall pay the same over to the Board of County
School Commissioners of said county as follows: ["] One-fourth on
or before the first day of November next succeeding the date of the
levy; one-fourth on or before the first day of February next there-
after; one-fourth on or before the first day of April next thereafter,
and the remaining one-fourth on or before the first day of July next
thereafter; the treasurer shall keep a separate bank account of all
moneys received and deposited by him on account of his collections
of State taxes; no money collected by the treasurer on account of
county and school taxes shall be appropriated or temporarily used
by him in payment of State taxes, or in any other manner than is in
this section provided; no money collected by the treasurer on account
of State taxes shall be appropriated by him for any purpose for
|
 |
