JOHN WALTER SMITH, ESQ., GOVERNOR.

from such delinquent with interest thereon, together with the
cost incurred in making such sale and the advertisement
thereof, which advertisement shall not exceed two dollars, or
one dollar to each of the two papers advertising the same, and
he shall pay the surplus, if any, to the owner of the property
so sold; provided, however, that the levy therein provided for
shall not be made before the first day of January following the
year of the levy, and that the said advertisement of sale shall
not be made before the first day of February in said 3'ear fol-
lowing the year of the levy, and the said Treasurer may in
his discretion extend the time for such advertisement and sale
until the first of June. When all delinquents shall be adver-
tised, and in advertising real estate, it shall on^ be necessary
to publish the name of the party to whom the property is
assessed, the district in which it lies, the number of acres, the
amount of taxes due, and a reference to the liber and folio in
the land records where the muniments to title to such property
is recorded if any such record of title appears.

353

25B. He shall keep and pay over, according to law or upon the
order of the County Commissioners, the proceeds of all county
taxes levied in said county and collected by him, and shall also
keep and pay over to the State, according to law, all State taxes
in said county collected by him, and he shall keep a full, particu-
lar and correct account of all moneys received by him and paid
out, and of all matters relating to the duties of his office,
together with all vouchers relating thereto, and he shall monthly
present to the County Commissioners a true and faithful exhibit
of all moneys received and disbursed by him and all cash on
hand during the preceding month; the said report to the
County Commissioners to be made not later than the second
Tuesday of the month in which they are required to be made,
and he shall deposit all the money collected by him in a
National Bank, and shall pay out the same only upon orders
from the County Commissioners by checks upon such bank,
signed by himself and countersigned by the Clerk of the
County Commissioners; the said money so deposited to be
deposited in the name of the Treasurer of said county as
Treasurer, and under no consideration to be deposited in his
name alone. In case of the death or resignation of the County

Proceeds of
county taxes.
How
disposed of.

Treasurer, or if the office shall become vacant by any means,
during his term of office, the Governor of the State shall
within twenty days thereafter appoint a County Treasurer for
the unexpired term thus made vacant; he shall be subject to
all the obligations and clothed with all the powers herein
provided for County Treasurer, and shall take charge of and

In case of
vacancy, the
Governor
shall appoint
treasurer.