ALBERT C. RITCHIE, GOVERNOR. 607

quired to be levied, to pay into the State treasury the amount
due and owing from his county at the time and in the manner
required for the payment of State taxes collected, and the
State comptroller and State treasurer shall upon the first day
of July and January in each year transfer the full amount
received from counties under the provisions of this Article to
the account of the State hospitals for the insane. Taxes levied
and collected in any county for the purpose named in this
Article shall be used only to defray the expenses of the insane,
and shall not be diverted to any other purpose, nor be trans-
ferred to any other fund for the State or county authorities.
Whenever the superintendent of any State hospital for the
insane has held and treated a patient as from one county, and
the county commissioner or such county makes claim that such
patient is not a proper charge against the said county, and
such county commissioners shall notify the State comptroller
that it is claimed by them that such patient is not a proper
charge against their county, and shall claim that the said
patient is a proper charge against some other county, it shall
be the duty of the county commissioners of each of said coun-
ties to file such proofs as they may have with the State comp-
troller within thirty days from the time of such notification
and thereupon it shall be the duty of the State comptroller to
investigate the question of the residence of such patient and
to determine of what county said patient is a proper charge,
and shall thereupon notify each of said counties of such deter-
mination, and shall notify the superintendent of the State hos-
pital for the insane, and the counties aforesaid shall thereafter
treat and regard such patient as of the county according to the
determination of the State comptroller, and if the State comp-
troller shall find that such patient is not a proper charge
against any county of the State, such patient shall thereafter
be regarded as a proper charge against the State at large.
The amount incurred by any county of this State for treat-
ment and maintenance for any insane person in the State hos-
pitals for the insane shall be a charge against the estate of
such person: provided, that the insane person has no heirs
within the United States dependent upon the said estate for.
support; and provided further, that no real property shall
be sold for debt incurred for the treatment and maintenance
by any county during the life of the insane person; and fur-
ther provided that no personal property shall be sold for said