ELIHU B. JACKSON, ESQUIRE, GOVERNOR.

691

money shall be drawn only by the treasurer making 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 remain-

ing one-fourth on or before the first day of July next thereafter.

49. It shall be the duty of the treasurer as soon as the annual

levy shall have been made, to give notice thereof, by advertise-

ment inserted once a week for three successive weeks, in two news-

To adver-

papers published in said county, and by handbills posted in at

tise

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 per-

son or corporate institution, to whom the property included in

such bills is assessed, so far as their residence or post-office ad-

dress may be known to, or ascertained, on diligent inquiry by the

Tax-bills.

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 forty-five,

relating to the discounts to be allowed, and the interest to be

charged on all tax-bills.

50. The said treasurer shall, during the first week in December,

in each and every year, give notice to all the delinquent tax-payers

of said county, by advertisement inserted in two newspapers pub-

lished in said county, and by handbills posted in five of the most

Notice.

public places in each election district of said county, and at the

court house door, warning them and each of them" that the pay-

ment of all taxes then due and in arrear, will be enforced by ad-

vertisement and sale, unless the same are paid before the first day

of January then next following.

51. It shall be the duty of the treasurer to enforce the pay-

ment 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 prop-

To enforce

erty or upon real and personal property, the said taxes shall be a

payment.

lien on said real property, and said real property shall be liable

for the payment thereof in whatsover manner or to whomsoever

the same may be assessed until paid, and the treasurer shall be

authorized to enforce the payment thereof in the manner herein-

after prescribed by a sale of either real or personalty; whenever