KENT COUNTY. 3195

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 amounts of disbursements
made and the balance in hand, and he shall deposit at least once a week
in one or more of the banks in Chestertown all taxes received or collected
by him up to the date of such deposit, the portion due to the State to his
credit as collector of State taxes and the portion due the county to his
credit as treasurer of Kent county; and he shall once a month from and
after the first day of October in each year deliver to the County Com-
missioners, to bo forwarded 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 Kent county shall only be drawn out upon his check,
countersigned by the president of the boards of County Commissioners
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 own 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.

1894, ch. 292, sec. 224. 1906, ch. 114, sec. 224.

154. On the first day of January in each year taxes shall be deemed
to be in arrears and interest shall be charged and collected on all taxes not
then paid from September the first, the date when they become due and
payable; and immediately after the first day of January the treasurer
shall mail or deliver 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 b© made in full within thirty days from the delivery
of such notice that the same may be collected by a process of law, and said
treasurers may at any time after the first day of January 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 coats thereon;
and said treasurer shall, on or before the first day of May, 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, accord-
ing to the provisions of the Code of Public General Laws relating thereto,
and for this purpose the said treasurer is hereby clothed with all the
powers possessed by collectors of taxes under the Code of Public General
Laws; and the said treasurer shall make his final accounting with the
State Treasurer and with the County Commissioners on or before the
Tuesday after the first Monday in June in each year, and after being-
allowed for insolvencies, close the tax account for that fiscal year.