2730 ARTICLE 12.

ing such deposit, and only for claims which may have been levied and
ordered paid by the county commissioners; he shall reserve out of the
money collected by him for county purposes generally and public schools,
a sufficient sum to pay the amount levied in each current year by said
commissioners for public schools, and shall pay the same over to the board
of county school commissioners of said county, as follows: one-fourth on or
before the first day of November next succeeding the date of the levy; one
fourth on or before the first day of February next thereafter; one-fourth
on or before the first day of April next thereafter and the remaining one-
fourth on or before the first day of July next thereafter.

1890, ch. 566, sec. 49.

106. It shall be the duty of the treasurer as soon as the annual levy
shall have been made, to give notice thereof, by advertisement inserted
once a week for three successive weeks, in two newspapers published in
said county, and by handbills posted in at least five places in each district;
and to prepare the tax bills of each taxpayer and forward the same by
mail, or deliver the same to the person or corporate institution, or to the
agent of the person or corporate institution, to whom the property in-
cluded in such bills is assessed, so far as their residence or postoffice
address may be known to, or ascertained, on diligent inquiry by the
treasurer, on or before the first day of August next, succeeding the date of
the levy, and such advertisement and handbills and tax bills shall also
contain a brief abstract of Section 102, relating to the discounts to be
allowed, and the interest to be charged on all tax bills.

1890, ch. 566, sec. 50.

107. The said treasurer shall, during the first week in December, in
each and every year, give notice to all the delinquent taxpayers of said
county, by advertisement inserted in two newspapers published in said
county, and by handbills posted in five of the most public places in each
election district of said county, and at the court house door, warning them
and each of them that the payment of all taxes then due and in arrear,
will be enforced by advertisement and sale, unless the same are paid before
the first day of January then next following.

1890, ch. 566, sec. 51.

108. It shall be the duty of the treasurer to enforce the payment of all
taxes remaining unpaid on the first day of January, in the year succeed-
ing that in which the same shall have been levied, provided the notice
required by the preceding sections shall have been given; if the taxes be
due and owing upon real property or upon real and personal property,
the said taxes shall be a lien on said real property, and said real property
shall be liable for the payment thereof in whatsoever manner or to whomso-
ever the same may be assessed until paid, and the treasurer shall be author-
ized to enforce the payment thereof in the manner hreinafter prescribed
by a sale of either real or personalty; whenever real estate is susceptible
of division so that a part thereof will sell for enough to pay the taxes due
and all costs, the treasurer may, in his discretion, employ a surveyor to