J. MILLARD TAWES, Governor                        689

and levy make out the assessment and levy books for each district
in the County, which shall set forth the name of each taxpayer in
said district and alphabetically for each district the aggregate amount
of property, both real and personal, assessed to each person or
persons or corporations for each district; he shall further keep and
carefully preserve all other books and papers pertaining to the office
of the Board of County Commissioners of Somerset County; and
shall on every secular day, not a legal holiday, between the hours of
nine o'clock A.M. and five o'clock P.M., at the request of any citizen
or taxpayer of said County, exhibit the assessment and other books
in the County Commissioners' office to such person and make and
certify copies or extracts therefrom, without charge. He shall give
bond in the penalty of Five Thousand Dollars ($5,000.) properly
conditioned for the faithful performance of his duties, to be secured
by a bonding or surety company, the premium on said bond to be
paid by the said County Commissioners and to be approved by the
said Commissioners.

345.

[Within sixty days after the annual levy shall have been made the
said Treasurer, in performance of his duties as Clerk to said County
Commissioners, shall make a true copy of the assessment list of
Somerset County in books supplied by the County Commissioners for
the purpose, showing the aggregate assessment of every person, set
of persons or corporate institutions as the same there appears on the
assessment books of said county, with the name of said owners
arranged according to election districts, and alphabetically for each
district, and the amount of State and county taxes due and owing by
every such person, set of persons or corporate institutions; and said
books shall be kept in the office of the County Commissioners, and
the said Treasurer shall place thereon all credits, whether for money
received, transfer, insolvencies, discounts or abatements.]

It shall also be the duty of said Treasurer to keep a full and fair
cash account, showing all sums of money received by him, so as to
indicate the source whence the same was received, respectively, and
showing all sums of money paid out by him either to the County
Commissioners or to the Treasurer of the State of Maryland.

349.

On the first day of January next succeeding the levy taxes shall be
deemed to be in arrears, and it shall be the duty of the treasurer at
once to enforce the payment of all taxes on real property remaining
unpaid on the said first day of January in the manner [hereinafter]
provided in State law.

[351.

Whenever it becomes necessary for said Treasurer to enforce the
payment of taxes by a sale of real property, he shall advertise such
real property, or so much thereof as may be necessary, once a week
for four successive weeks in one newspaper published in Somerset
County, and by notice set up at the courthouse door in Princess Anne,
and any advertised notice of sale under this Act shall be deemed suf-
ficient if it contains the time, place and terms of such sale, the year