PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 1593

papers published in Dorchester 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 institution to
whom the property included in such bills as are assessed, so far
as their residence or post office address may be known or ascer-
tained by said Treasurer, on or before the fifteenth day of Au-
gust next succeeding said levy, and such advertisements, hand
bills and tax bills shall also contain a clear statement relative
to the discounts to be allowed and the interest to be charged on
all tax bills.

SEC. 113. The said Treasurer shall report to the County Com-
missioners, 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
twice a week in some bank or banks or other banking institution
in Dorchester County 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 Dorchester County, and he shall
once a month, from and after the fifteenth day of September in
each year, forward to the State Treasurer his check for the
amount of State taxes to his credit in bank, and the money de-
posited to the credit of the Treasurer of Dorchester County shall
only be drawn out upon his checks, which checks shall be coun-
tersigned by the Clerk to the Board of County Commissioners,
in payment of debts and accounts due by said County, duly ap-
proved and passed by said County Commissioners and by them
ordered to be paid; except in the case of witness' fees, juror's
fees, Criers' fees or Bailiffs' fees, such fees to be paid by the
Treasurer upon the order of the Circuit Court for said County
or upon the order of the Clerk of said Court, and upon the order
of a Justice of the Peace he may pay the witness' fee which the
State is bound to pay in criminal cases. 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 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 thereof.

SEC. 114. On the first day of January succeeding the levy,
taxes shall be deemed to be in arrears; and interest shall be
charged and collected from the first day of September
following such levy, the day whereon they become due