ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

231

execute to the State of Maryland two bonds with sureties to be

approved by the county commissioners, one for fifteen thousand

dollars, conditioned for the faithful collection and payment to

the State treasurer of all State taxes levied and placed in his hands

for collection, and the faithful performance of all other duties

devolving on him, and another bond for twenty-five thousand

dollars, conditioned for the proper collection aud disbursement of

all taxes levied and placed in his hands for Kent county, and the

faithful performance of all other duties devolving on him, said

bonds to be filed and recorded in the office of the clerk of the

circuit court for said county.

87 B. It shall be the duty of the treasurer each year, as soon

as the annual levy is made, to give public notice thereof by ad-

vertisement inserted in two newspapers printed and published in

said county, and the taxes so levied shall be due and payable on

the first day of September of the year in which they are so levied;

it shall be the duty of the said treasurer in the month of Septem-

ber in each year to sit for two days at the principal town in each

election district of said county, and in the months of October

To adver-
tise.

and November one day in each of the said towns in each election

district as aforesaid, for the purpose of receiving taxes; due

notice of each of such sittings shall be given by advertisement as

hereinbefore provided, and he shall report to the county commis-

sioners 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 amount of disbursements made, and

the balance in hand; and he shall deposit at least once a week in

the Chestertown national bank of Maryland, all taxes received or

collected by him up to the date of such deposit, the portion due

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 commissioners to be forwarded to the

State treasurer, his check for the amount of State taxes to his

To draw

credit in bank, and the money deposited to the treasurer of Kent

check.

county shall only be drawn out upon his check countersigned by

the president of the board 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 tax-payer having a sum of money levied to his use

or a debt against the county passed by the 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.

87 C. On the first day of January in each year taxes shall be

deemed to be in arrear, and interest shall be charged and col-

lected on all taxes not then paid from September first, the date