Marvin Mandel, Governor                         633

CHAPTER 319
(House Bill 706)

AN ACT to repeal Section 71 of the Code of Public Local Laws of
Allegany County (1963 Edition and 1967 Supplement, being Arti-
cle 1 of the Code of Public Local Laws of Maryland), title "Allegany
County," subtitle "County Treasurer," and to enact new Section 71
in lieu thereof, to stand in the place of the section repealed; and to
repeal and re-enact, with amendments, Sections 72 and 73 of the
same Article, title and subtitle; and Sections 77 and 83 of the same
Article, title, and subtitle, subheading "Tax Collection"; and Sec-
tions 84, as last amended by Chapter 540 of the Acts of 1966, and

86,  as last amended by Chapter 124 of the Acts of 1965; Sections

87, 88, 89(a), 90, 92, 93, 94, 95, and 96, as last amended by Chapter
125 of the Acts of 1965, of the same Article, title, subtitle, and
subheading creating the office of County Comptroller for Allegany
County and denning his duties, deleting certain unnecessary lan-
guage, and changing all references to "collector" or "tax collector"
to "treasurer".

Section 1. Be it enacted by the General Assembly of Maryland,
That Section 71 of the Code of Public Local Laws of Allegany County
(1963 Edition and 1967 Supplement, being Article 1 of the Code of
Public Local Laws of Maryland), title "Allegany County," subtitle
"County Treasurer," be and it is hereby repealed and that new Sec-
tion 71 be and it is hereby enacted in lieu thereof, to stand in the
place of the section repealed; that Sections 72 and 73 of the same
Article, title, and subtitle; Sections 77 and 83 of the same Article,
title, and subtitle, subheading "Tax Collection"; Sections 84, as last
amended by Chapter 540 of the Acts of 1966, and 86, as last amended
by Chapter 124 of the Acts of 1965; Sections 87, 88, 89(a), 90, 92,
93, 94, 95 and 96, as last amended by Chapter 125 of the Acts of
1965, of the same Article, title, subtitle and subheading, be and they
are hereby repealed and re-enacted, with amendments, all to read as
follows:

71.

[It shall be the duty of the Treasurer to keep books, to be supplied
by the County Commissioners, in which shall be enacted 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 Com-
missioners and shall enter regularly on his books all accounts certi-
fied by the Clerk of said Commissioners to have been examined and
passed by them. He shall open a separate account against any em-
ployee disbursing money for the County and against each creditor
of the County and each debtor and against each appropriation as
approved in the annual levy or for other specific purposes. The said
treasurer shall report and exhibit to the commissioners by the tenth
day of the following month a full and particular statement and ac-
count of his receipts and disbursements during the preceding month.
All books, documents and papers belonging to the treasurer's office
shall be the property and records of Allegany County, and shall at all
times be subject to the examination of the County Commissioners