PHILLIPS LEE GOLDSBOROUGH, GOVERNOR. 705

out upon checks of the Town Treasurer, on warrants issued
by the said Town Commissioners drawn on said Treasurer in
payment of debts, demands and accounts due by said town,
duly approved and passed by said Town Commissioners, and
countersigned by one of the other Town Commissionejrs, and in
making such deposits and checking thereon, same shall be done
so that the average weekly balances remaining in each of said
Banks, from all sources, 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 town, passed by said Town Commis-
sioners, and for which they have issued their warrant as afore-
said, shall only be entitled to have same paid after he or she has
paid the town taxes upon his or her property and is not indebted
in any wise therefor.

59-B. On the first day of August, in each year, taxes shall be
deemed to be in arrears, and interest shall be charged and col-
lected on all taxes not then paid from June 1st, the date when
they became due and payable, and between the first day of
August and the fifteenth day of August, the Town Clerk shall
cause to be published as an advertisement in the two news-
papers printed and published in said town a list of such de-
linquents (if there be two newspapers printed and published in
said town, and if not, then in one such newspaper), together
with the amount of taxes due by each, and the interest due
thereon; and he shall deliver or mail to each of such delin-
quents between the first day of August and the fifteenth day of
August in each year, an account of his or her assessment, and
the taxes anad interest due thereon, with a notice of warning
to such delinquent thereto attached that, unless payment be
made in full on or before the first day of October next, the
same will be collected by process of law and if on the said first
day of October next the said taxes, interest and costs are unpaid,
he shall immediately thereafter make up an additional list of all
delinquents assessed with real estate, giving the name of the
persons assessed, with a brief description of the property, the
street, lane or alley of its location and such references to con-
veyances as will render the same possible of identification,
together with the amount of taxes due and in arrears thereon,
including all taxes on personalty due from the owner of said
real estate, with interest, costs and expenses accrued, and to
accrue to the day of sale, with a notice appended that if said
taxes, interest, costs and expenses are not paid on or before the
third Tuesday in November next ensuing, the Town Clerk will
proceed at 10 o'clock A. M., on that day at the Court House in