5292 ARTICLE 24.

him. to his successor in office when such successor is duly elected and
qualified.

1914, ch. 182. 1920 Code, sec. 333.

252. It shall be the duty of the Treasurer during the month of July
after such annual levy to give notice thereof by advertisement, inserted
once a week for four successive weeks in two newspapers published in
Worcester County, and to prepare the tax bills of each taxpayer and for-
ward the same by mail or deliver the same to the person or persons, or
corporate institutions, or to the agent of person or persons, or corporate
institutions, to whom the property included in such bills as are assessed,
so far as their residence, or postoffice address may be known or ascertained
by said Treasurer on or before the fifteenth day of August next succeed-
ing said levy and such advertisement, hand bills and tax bills shall also
contain a clear statement relative to the discount to be allowed and the
interest to be charged on all tax bills.

1914, ch. 182. 1920 Code, sec. 334.

253. The said Treasurer shall at least once in each week deposit in
a National or State Bank in Worcester County, all taxes received or col-
lected by him up to the date of such deposit, the portion due the State
to be deposited to his credit as collector of State taxes and the portion due
Worcester County to be deposited to the credit of the County Commis-
sioners of Worcester County, and he shall once a month from and after
the first of October in each year, forward to the State Treasurer a check
for the amount of State taxes to his credit in bank, and he shall receive
from the said bank, or either of them, a certificate of deposit for each
deposit to the credit of the County Commissioners, which he shall deliver
to said County Commissioners at their next regular meeting, and for which
said County Commissioners shall give to said Treasurer a proper receipt
or voucher, and said money shall only be drawn from said bank upon the
check of the president of the County Commissioners, countersigned by the
Treasurer, in payment of debts and accounts due by Worcester County,
duly approved and passed by said County Commissioners and by them
ordered to be paid.

1914, ch. 182. 1920 Code, sec. 335.

254. On the first day of January next succeeding each levy, taxes shall
be deemed to be in arrears and interest shall be charged and collected on
all taxes not then paid from the first day of January, the date when said
taxes become due and in arrears, and within twenty days after the first
day of January the Treasurer shall deliver or mail to the last known
postoffice address of each delinquent taxpayer on account of his assess-
ment and the taxes and interest due thereon with a notice of said delin-
quent thereto attached, that unless payment be made in full on or before
the first day of July next after the delivery of said notice that the same
will be collected by process of law; and it shall be the duty of the Treas-