1134 LAWS OF MARYLAND.

papers, accounts, credits and deposits belonging to said Treas-
urer's office or in the custody of said Treasurer shall be deliv-
ered up and transferred by him to his successor in office when
such successor is duly elected and qualified.

SEC. 221. And be it enacted, That it shall be the duty of the
Treasurer during the month of August after such annual levy
to give notice thereof by advertisement inserted once a week
for four successive weeks in two newspapers published in
Somerset County, and to prepare the tax bills of each taxpayer
and forward the same by mail or deliver the same to the person
. or persons, or corporate institutions, or to the agent of the
person or persons, or corporate institutions, to whom the
property included in such bills as are assessed, so far as their
residence or postoffice address may be known or ascertained
by said Treasurer, on or before the first day of October next
succeeding said levy, and such advertisements, hand-bills and
tax bills shall also contain a clear statement relative to the
discount to be allowed and the interest to be charged on all
tax bills.

SEC. 222. And be it enacted, That the said Treasurer shall
at least once in each week deposit in a national or State bank
in Somerset 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 Somerset County to be deposited to the credit of
the County Commissioners of Somerset County, and he shall
once a month from and after the first of November 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 County 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 Somerset
County, duly approved and passed by said County Commis-
sioners and by them ordered to be paid.

SEC. 223. And be it enacted. That on the first day of 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 said
taxes become due and in arrears, and within thirty days after
the first day of January the Treasurer shall deliver or mail to
the last known postoffice address of each delinquent taxpayer