LLOYD LOWNDES, ESQUIRE, GOVERNOR.

the duty of the said treasurer, in the month of September of
each year of his term, to sit two days at the principal town in
each election district of said county, and in the months of
October and November, one day in each of said towns in each
election district aforesaid, for the purpose of receiving taxes;
due notice of each of said sittings shall be given by advertise-
ment as hereinbefore provided, and he shall report to the
County Commissioners, at their first regular meeting in each
month, the amount of taxes, State and county, separately col-
lected by him up to the date of such report and the amounts
of disbursements made, and the balance in hand, and he shall
deposit at least once a week in the two national banks in
Centreville, all taxes received or collected by him up to the
date of such deposits, the portion due to the State to his credit
as collector of State taxes for said county, and the portion due
to the county to his credit as treasurer of said county ; and he
shall once a month, at least from and after the first day of
October in each year while in office, deliver to the County
Commissioners, to be forwarded to the State Treasurer, his
checks for the amount of State taxes to his credit in said
banks, and the money deposited to him as treasurer of "Queen
Anne's County," shall only be drawn out upon his checks as
such treasurer, on warrants issued by the Board of County
Commissioners, drawn on him in payment of debts, demands
and accounts, due by said county, duly approved and passed by
said County Commissioners', and in making such deposits and
checking thereon, same shall be done so that the average
weekly balances remaining in each of said banks shall be, as
far as practicable, equal, and any taxpayer having a sum of
money levied to his or her use, or a debt against the county,
passed by said County Commissioners, and for which they have
issued their warrant as aforesaid, shall only be entitled to have
same paid after he or she has paid the State or county taxes
upon his or her property and is not indebted in anywise there-
for.

133 C. On the first day of January in each year, taxes shall
be deemed to be in arrears, and interest shall be charged and

769

collected on all taxes not then paid from September first, the
date when they became due and payable, and immediately after
the first day of January the treasurer shall cause to be published
as an advertisement in two newspapers, printed and published
in said county a list of such delinquents, together with the
amount of taxes due by each, and the interest due thereon, and
he shall deliver or mail to such delinquent, who has not prior

49

Taxes in
arrears.