CAROLINE COUNTY. 1559'

on the first day of September of the year in which they are levied; it shall
be the duty of said Treasurer in the months of September, October and
November in each year to sit at least one day at the principal town in
each election district of said county for the purpose of receiving taxes;
due notice of such sittings shall be given by advertisement as hereinbefore
provided; and he shall report to the County Commissioners at their first
regular meeting in each month the amount of taxes, State and county
separately, collected by him up to the date of such report, and the amount
of disbursements made and the balance in hand, and he shall deposit at
least once a week in the Denton National Bank, or some other national
bank of Maryland, all taxes received or collected by him up to the date
of such deposit, the portion due the State to his credit as collector of State
taxes and the portion due the county to his credit as Treasurer of Caro-
line County; and he shall once a month from and after the first day of
October in each year, deliver to the County Commissioners to be for-
warded to the State Treasurer, his check for the amount of State taxes
to his credit in bank, and the money deposited to the Treasurer of Caro-
line County shall only be drawn out upon his check in payment of debts
and accounts due by said county, duly approved and passed by said
County Commissioners and by them ordered to be paid; and any taxpayer
having a sum of money levied to his or her use or a debt against the
county, passed by said County. Commissioners, shall only be entitled to
have the same paid after he has paid the State and county taxes levied
upon his or her property and is not indebted in anywise therefor.

1892, ch. 211, sec. 68C. 1894, ch. 353. 1896, ch. 413. 1904, ch. 611, sec. 68C.
1916, ch. 431, sec. 68C. 1924, ch. 324.

120. On the first day of January in the year for which all taxes are
levied shall be due and payable, and if not paid on or before the first day
of October in said year shall bear interest from said first day of October
at the rate of six per cent., and immediately after the first day of January
the Treasurer shall deliver or mail to the last known postoffice address
to each delinquent who has not prior thereto received the same, an account
of his assessment and the taxes and interest due thereon, with a. notice
and warning to said delinquent thereto attached, that unless payment be
made in full within thirty days from the delivery of such notice, or post-
ing such notice upon the premises, that the same will be collected by
process of law, and said Treasurer may at any time between the first
day of January and the first day of March, proceed to seize, levy upon
and sell the property of such delinquent, or so much thereof as may be
necessary to pay said taxes, with interest and costs thereon, according to
the provisions of the Code of Public General Laws, relating thereto; and
on all tax bills unpaid on the first day of March in each year the said
Treasurer shall collect for his own use three per centum to be collected
by him from the person owing said taxes at the same time and in the
same manner that such taxes are collected as soon after the first day of
March as practicable; the said Treasurer shall give delinquent thirty
days' notice by mail, said notice to said delinquent at his last known post-