460                              Laws of Maryland                       [Ch. 350

Maryland), title "Allegany County", sub-title "County Treasurer",
relating to the duties and procedures of the Treasurer of Allegany
County.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 86, 87, 88, and 89 of the Code of Public Local Laws of
Allegany County (1955 Edition, being Article 1 of the Code of Public
Local Laws of Maryland), title "Allegany County", sub-title "County
Treasurer", be and they are hereby repealed and re-enacted, with
amendments, and all to read as follows:

86.

Said treasurer, before entering upon the duties of his office, shall
execute a bond to the State of Maryland, with sureties to be approved
by the County Commissioners, in the penalty of [one hundred thou-
sand dollars ($100,000),] Fifty Thousand Dollars ($50,000), con-
ditioned for the true and faithful performance of the duties of the
office of treasurer during the term for which he was elected or
appointed, which bond shall be recorded in the office of the Clerk
of the Circuit Court for said county, and a certified copy whereof
shall be evidence in any of the Courts in this State; and in default
of said treasurer executing said bond on or before the first day of
April next after his election he shall forfeit his election; and the
County Commissioners may thereupon proceed to fill the same by
the appointment in his stead of a suitable person for the remainder
of the term; and such appointee shall, before he enters upon the
duty of his office, execute and deliver a bond of the tenor and in
the like manner as hereinbefore directed.

87.

[It shall be the duty of the treasurer to keep books, to be supplied
by the County Commissioners, in which shall be entered consecutively
a fair and correct itemized account of all taxes, accounts and moneys
collected or received by him, with the name of the person paying the
same; and in a final column, headed "Result", 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 sources whence the same were derived, respectively, and showing
all sums of money disbursed by him, so as to indicate the sources
whence 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 receiving his compensation from the county or dis-
bursing 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 especially made for schools, road or
other specific purposes.] It shall be the duty of the Treasurer to keep
books, to be supplied by the County Commissioners, in which shall
be entered an itemized account of all monies collected or received
by him, so as to indicate the sources whence the same were derived;
and showing all sums of money disbursed by him, so as to indicate
the disposition thereof. He shall also keep an account of all debts
due to or due by said Commissioners and shall enter regularly on