The Republican. [volume] (Oakland, Md.) 1877-current, 1941-07-03
PUBLIC LOCAL LAWS

excess of the amounts contained In the
levy. In case any order is in excess of
the amount set forth in the levy, the
Treasurer shall return such order to
the County Commissioners marked
insufficient Funds" or Account Not
Levied F'or", as the case may be- No
order shall be issued by said County
Commissioners or any member thereof
against any item of the levy to which
the same is not properly chargeable,
and which has not been authorized at
a meeting of the Board and entered
upon the minutes thereof.
(b) If said County Treasurer shall
not have sufficient funds on hand at
any time during the months of Janu-
airy and February of any year to meet
the orders so presented to him, said
County Commissioners are authorized
to borrow upon the faith and credit of
said county, at the legal rate of in
terest, such sum, not exceeding a total
of $15,000.00 during said period, as
shall be necessary for said purpose and
same shall be paid over to said Coun-
ty Treasurer, any sums so borrowed
to be repaid by said County Treasurer
to the person or institution from whom
borrowed as soon as funds are avail
able, but not later than the first day
of October of said year.
(c) 1t shall be the duty of the
Treasurer to keep certain books, to be
supplied by the County Commission
ers, in which shall be entered a full
account of all receipts and disburse-
ments of said Treasurer He shall also
keep full and fair cash account show
ing all sums of money received by him
so as to indicate the sources whence
the same were received, respectively
and showing all sums of money dis
bursed by him, so as to indicate the
purposes to which the same were APP
piled, respectively. The said Treas
urer shall report and exhibit to the
said Commissioners at each of their
regular meetings a full and particular
statement and account of his receipts
and disbursements from the time of
his qualification, or from the time of
his last report, as the case may be &;
and shall exhibit his vouchers and or
ders for his disbursements, which
vouchers and orders after cancellation
shall be retained by said Treasurer.
(d) All books, documents and
papers belonging to the said Treasur-
er's office shall be the property and
records of Garrett County, and shall
at all times besubject to the examina-
ton of the County Commissioners and
of the Grand Jury or of any taxpayer
of said county. All books, documents
and papers, goods and chattels, ac-
counts and credits, moneys and depos-
its belonging to said Treasurer's Of
flee, or in his custody as Treasurer,
shall be delivered up and transferred
by him to his successor in office, when
such successor is duly elected and
qualified; provided, that the tax levies
placed in his hands for his collection,
or so much thereof as may be uncol-
lected or unaccounted for by him, and
for which his bond is responsible,
shall not be delivered or assigned over
to his successor in office by such Treas
urer except as hereinafter provided ;
but his rights, powers and duties as to
collecting and reporting the sam
shall continue, and he shall collect and
pay over the same as collected to his
successor in the manner and within the
period hereinafter prescribed.
Sec. 2. And be it further enacted,
That this Act shall take effect June
|, 1871.