ART. 12.] COUNTY TREASURER. 1235

Maryland, all State taxes and money due the State which may
lave come into his hands during the week, to the credit of the

comptroller of the State treasury and shall receive therefore from
said bank a certificate of deposit, which he shall immediately
forward to the comptroller, showing the amount placed to his
credit; and said treasurer shall in like manner deposit all money
in his hands at the end of each week, received for county taxes
and dues, in such bank as he may see fit, to the credit of the
county treasurer of Garrett county, which money shall be
drawn only by the treasurer making such deposit, and only for
claims which may have been levied or ordered paid by the county

commissioners.

1888, ch. 515.

50. It shall be the duty of the treasurer, as soon as the annual
tax levy shall have been made, to give notice thereof in one
newspaper published in said county, and by handbills posted in
each district of said county, and to prepare the tax bills of each
taxpayer; and on application he shall forward the bill by mail
or otherwise, or deliver the same to the persons or corporate
institutions to whom the property included in such bill is assessed.

Ibid.

51. The said treasurer shall, during the first week in December
of each and every year, publish in one newspaper published in said
county, and by handbills posted in three of the most public places
in each election district in said county, a list of all delinquent
taxpayers for the current year, which list shall contain the names
of said delinquents, the amount of assessment of each and the
taxes due by each, with a notice appended thereto that the
payment of said taxes will be enforced by advertisement and sale
unless the same are paid by the first day of January then next
following.

Ibid.

52. 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 succeeding 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 treasurer shall be author-