JOHN WALTER SMITH, ESQ., GOVERNOR.

89

payer or taxpayers of said county, and all said books, docu-
ments and papers, accounts, credits and deposits belonging to
said treasurer's office or in the custody of the said treasurer
shall be delivered up and transferred by him to his successor
in office when such successor is duly elected and qualified.

CHAP. 76.

SEC. 10. And be it enacted, That 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
Wicomico county, and to prepare the tax bills of each tax-
payer and forward the same by mail or deliver the same to
the person or persons or corporate institution, or to the agent
of the person or persons or corporate institution to whom the
property included in such bill as assessed, so far as their resi-
dence or postoffice address may be known or ascertained by
said treasurer, on or before the first day of August next suc-
ceeding said levy, and such advertisements, handbills and tax
bills shall also contain a clear statement relative to the dis-
count to be allowed and the interest to be charged on all tax
bills.

SEC. 11. And be it enacted, That the said treasurer shall at

Notice to be
given by
advertise-
ment.

least once in each week deposit in a National or State bank in
Wicomico county all taxes received or collected 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 Wicomico county to be deposited to the credit of
the County Commissioners of Wicomico 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 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 Wicomico county,
duly approved and passed by said County Commissioners and
by them ordered to be paid.

SEC. 12. And be it enacted, That on the first day oi

Taxes
received to
be deposited
in bank

January next succeeding this 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 the said taxes become due and in arrears, and within
ten days after the first day of January, the treasurer shall

When taxes
are in
arrears.