2238 ARTICLE 10.

the order of the clerk of said court, and upon the order of a justice of the
peace he may pay the witness' fee which the State is bound to pay in crim-
inal cases. 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 thereof.

1922, ch. 101.

170. Provided, however, that the said treasurer, shall in no case sign
any check, when the money provided, in the Budget, for the particular
fund on which said check is drawn, has already been exhausted, and pro-
vided further, that if the said treasurer shall sign a check or checks, the
payment of which is not provided for in the Budget, or shall sign a check
or checks to be paid out of a fund which was provided for in the Budget,
but which was exhausted at the time of the signing of said check or checks,
then the said treasurer and his bond shall be severally and jointly liable
to the holders of said check or checks, and no suit at law or in equity shall
be instituted to require the payment of said check or checks by the
County Commissioners for Dorchester County.

TAXES.

1908, ch. 341, sec. 114 (p. 748). 1910, ch. 762, sec. 114 (p. 787).
1914, ch. 834, sec. 114.

171. On the first day of January succeeding the levy, taxes shall be
deemed to be in arrears; and interest shall be charged and collected from
the first day of September following such levy, the day whereon they be-
come due and payable, but no interest shall be charged if the entire taxes-
owed, in any year by any taxpayer shall be paid on or before the day
when the same become due and in arrears; and between the fifteenth day
of January and the thirty-first day of January, in each year, the County
Treasurer shall cause to be published as an advertisement in two news-
papers printed and published in said county, and by printed handbills
publicly posted in at least three places in the district where the property
is located, a list of delinquent, taxpayers, together with the amount of
taxes due by each and the interest and cost due thereon; and charge a pro-
portionate part of the cost thereof to each of said delinquents. And he
shall deliver or mail to each of such delinquents between the 1st day of
April, and the 30th day of April in each year an account of his assess-
ment, and the taxes, interest and cost thereon, with a notice of warning
to such delinquent thereto attached that, unless payment be made in full
on or before the 1st day of July next, the same will be collected by pro-
cess of law; and if on the said first day of July next the said taxes, inter-
est, and cost are unpaid, he shall immediately thereafter make up an addi-
tional list of all delinquents assessed with real estate, giving the name of
the persons assessed, with a brief description of the property, the district
of its location and such references to conveyances as will render the same