HARRY W. NICE, GOVERNOR. 579

said proceedings for the enforcement of the payment of
said taxes, and to collect the same; and is hereby clothed
with all the power and authority in law had by the retiring
treasurer during his term of office for that purpose.

198. It shall be the duty of the treasurer each year dur-
ing his term of office, as soon as the annual levy is made,
to give public notice thereof by advertisement inserted in
a newspaper printed and published in said county, and the
taxes so levied shall be due and payable on the first
day of September of the year in which they are so levied.
It shall be the duty of the said treasurer, in the months of
October and November of each year of his term, to sit one
day at the principal town in each election district of said
county, for the purpose of receiving taxes; due no-
tice of each of said sittings shall be given by adver-
tisement as hereinbefore provided, and he shall
make a detailed report to the County Commis-
sioners, at their first regular meeting in each month, of all
receipts including the amounts of taxes and any interest
and costs thereon, State and County, separately collected by
him up to the date of such report and including the indi-
vidual sources of such receipts, and the amounts of dis-
bursements made, and the balance in hand, and he shall
deposit at least once a week in any of the banks in Queen
Anne's County, all taxes received or collected by him up to
the date of such deposits, the portion due to the State to
his credit as collector of State Taxes for said County, and
the portion due to the County to his credit as treasurer of
said County; and he shall once a month, at least from and
after the first day of October in each year while in office,
deliver to the County Commissioners, to be forwarded to
the State Treasurer, his checks for the amount of State
taxes to his credit in said banks, and the money deposited
to him as Treasurer of "Queen Anne's County, " shall only
be drawn out upon his checks as such Treasurer, on war-
rants issued by the Board of County Commissioners,
drawn on him in payment of debts, demands and accounts,
due by said county, duly approved and passed by said
County Commissioners, but he shall not pay any debt, de-
mand, or account against said county without deducting
from the amount thereof, or applying the proceeds 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 assign-
ment of such debt, demand or account to avoid such de-
duction or payment shall be valid, and whenever said de-