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38                 MUNICIPAL LAW.

                      or man^'facturing  purposes, as shown by  tlie last Assessment Roll.  In
                      default of so doing lie is liable to a jjenalty not exceeding SI 00.
                         KU. Certificates as  to Assessment  Roll.  The  Clerk  of  the
                      Municipality is recjuircd to give the Returning OtKcer in an  election  for
                      the Legislative Asstinbly, upon application, a certificate showing the day
                      ii.\ed for the assessor to begin to make the Assessment Roll on which the
                      Voters' List to be u' I'.l for the election is based, and showing also the last
                      day on which a con pl'^int could be made to the County Judge in respect
                      to errors or omissions.
                         Also, a certificate showing the day when the Assessment Roll upon
                      which the said Voters' List  is based, was returned by the  assessor, and
                      also the day upon which the same was finally i-evised and corrected.
                         If the (Jlerk refuses to give such certificates when recpiested to do so
                      by the Returning Ofticer or any other person who applies for the same, he
                      is hable to a penalty of S200.  The Clerk is entitled  to a fee of  2.")C. for
                      each certificate.

                                        THE TREASUllEE.
                         l<»i». The Treasurer.  The Council shall appoint a treasurei-, who
                      may be paid either by salai'y or by percentage.  He shall, before entering
                      upon the duties of his office, give such security' as the Council directs.  It
                      is also the duty of the Council in each year to enquire into the sufficiency
                      of the security and to report thereon.
                         100. Liability of Treasurer.  The Treasurer shall receive and safely
                      keep all moneys belonging to the corporation, and shall pay out the same
                      to such persons and in such manner as the laws of the Province and the
                      lawful by-laws or resolutions of the Council direct.
                         The Treasurer shall not be liable to an action for money.s paid by him
                      under a fiy-law or resolution of the Council, unless niiGther diKposiiion of
                      the moneys is expressly made by statute.
                         lOT. Treasurer's Books.  The Treasurer is required to keep a "cash
                      book."  On the left (or debit) page he shall enter, in consecutive form, all
                      money received, the date, name of person froni whom received, on what
                      account, and the amount; on the right hand (or credit) page, in consecutive
                      form, the sums paid out, dates, persons to whom paid, on what accounts,
                      and amotnits thereof.
                         The cash book shall always be open for inspection by the inemliers (jf
                      the Council and by the  Auditors, and produced  at Council meetings
                      whenever called  for, and always show the balance on hand in two items
                      —cash on deposit and cash in the Treasurer's hands.
                         ((/) No entry except cash entry shall  l)e made  in the cash book, but
                      the Treasurer shall keep a journal in which to enter items that are not cash.
                         (/>) The Treasurer shall open an account in the name of the munici-
                      pality, separate from his own account, in a chartenMl Hank or such other
                      place as the Council may approve, and depot't therein all moneys receiveil
                      by him.
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