14 LAWS OF MARYLAND. [CH. 9

198. It shall be the duty of the County Treasurer each
year during the term of his office, as soon as the annual
levy is made, to give public notice thereof by advertise-
ment inserted once in a newspaper printed and published in
said County, and the taxes so levied shall be due and pay-
able on the first day of October of the year in which they
are so levied. It shall be his duty to deposit at least once
a week in any of the banks in Queen Anne's County all
State and County taxes and all other State and County
funds and/or moneys received or collected by him up to
the date of such deposits, and all taxes, funds and moneys
shall be deposited by the County Treasurer in the Bank,
Banks or Trust Companies in the name of the County
Treasurer of Queen Anne's County and the portion due to
the State to his credit as Collector of State Taxes, and
the portion due to the County to his credit as Treasurer
of Queen Anne's County, and the money so deposited as
aforesaid shall only be drawn out upon his checks as such
County Treasurer on warrants issued by the Board of
County Commissioners drawn on him in payment of the
State's portion of said taxes and in payment of debts, de-
mands and accounts due by said County, duly approved and
passed by said County Commissioners, but he shall not pay
any debt, demand, or account against said County without
deducting from the amount thereof, or applying the pro-
ceeds of same against, all and every sum or sums due or
owing to said county for taxes, including State taxes, or
otherwise, by the holder of said debt, demand or account,
and no assignment of such debt, demand or account to avoid
such deduction or payment shall be valid, and whenever said
deposits shall exceed fifteen thousand dollars in any one
banking institution the surplus shall be deposited among
the remaining banks of the county, as far as practicable,
equal, provided, however, that the Treasurer may require
any bank to give a bond as security prior to the making
of any deposit.

199. On the first day of January, in each year, taxes
shall be deemed to be in arrears, and interest shall be
charged and collected on all taxes not then paid from Oc-
tober the first of the year of the levy at the rate of one-
half of one per cent for each month or fraction thereof, and
between the fifteenth day of February and the first day of
March in each year the County Treasurer shall cause to be
published once in each of two successive weeks as an ad-
vertisement in a newspaper printed and published in said
county a list of such delinquents, together with the