Marvin Mandel, Governor                         635

numbered and shall show thereon the object for which they were
drawn.]

73.

It shall be the duty of [said] the County [Treasurer] Comptrol-
ler to make [quarterly] annual reports to the County Commissioners
of Allegany County, showing fully his [receipts and disbursements]
revenues and expenditures and the financial condition of the county
as disclosed by his official books and records. Said reports shall be
made [on the tenth day of April, July, October and January of each
and every year.] upon completion of the annual audit by a certified
public accountant.

77.

(a)    It shall be the duty of [said collector] the treasurer to collect
all State and County taxes placed in his hands for collection by the
County Commissioners of Allegany County, during his term of office,
and as to the State taxes, to make reports to the Comptroller and to
pay over the same to the Treasurer of the State of Maryland, as
[such collector] the treasurer is now or may be hereafter required
by law so to do, and as to County taxes to pay over to the [Treasurer]

Comptroller of Allegany County on or before the tenth day of the

next month after the said taxes are placed in his hands for collection,

and on or before the tenth day in each and every month thereafter,

and oftener, if required by the County Commissioners, the County

taxes collected by him and for said County, until the collections shall

be completed, and on failure to make such monthly or other pay-

ments, such delinquent [collector] treasurer may be removed from
office by the County Commissioners, and another appointed in his

collection as aforesaid by [said collector] the treasurer, he shall
make to the County Commissioners a full and complete return, under
oath, of the State and County taxes collected by him, of the whole
amount of taxes placed in his hands for collection from the State and
County since his appointment, and also an alphabetical list of all
delinquent taxpayers in each election district and the sum due by
each which list the County Commissioners are authorized to have
printed in at least one newspaper published in said county; and on
failure to pay over to the County [Treasurer] Comptroller and to
the Treasurer of the State all taxes collected by him, his bond shall
be liable for the same, and the County Commissioners and the State
of Maryland may cause suit to be brought for the County and State
taxes, respectively, so in arrears, on the bond given as hereinbefore
required.

(b)    Upon the expiration of his term of office, the [said tax col-
lector] treasurer shall turn over to the County Commissioners all
records belonging to his office and shall be excused from further
liability in respect to the collection of outstanding accounts which
were assigned to him for collection during his term of office, pro-
vided that such outstanding accounts are in good standing and carry
the same right of action at law for collection in the hands of his
immediate successor in office as they bore when assigned to him for
collection.