580 LAWS OF MARYLAND. [CH. 293

posits shall exceed fifteen thousand dollars the surplus shall
be deposited among the remaining banks of the county, as
far as practicable, equal, provided, however, that the Treas-
urer 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 Sep-
tember 1st, the date when they became due and payable,
and between the first day of February and the tenth day of
February in each year the county treasurer shall cause to
be published as an advertisement in a newspaper printed
and published in said county a list of such delinquents, to-
gether with the amount of taxes due by each, and the in-
terest due thereon, adding to each bill one dollar for delin-
quent fee and costs; and he shall deliver or mail to each
of such delinquents between the first day of March and
the fifteenth day of March in each year an account of his
taxes and interest and costs 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 April next, the same will be collected by the process of
law; and if on said first day of April next the said taxes,
interest and costs are unpaid, he shall immediately there-
after make up an additional list of all delinquents assessed
with real estate, giving the names of the persons assessed,
with a brief description of the property, the district of its
location and such references to conveyances 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
day of sale, which said expense shall include three dollars
($3. 00) as attorney's fee in each case, and two dollars
($2. 00) as auctioneer's fee, for each property sold, with a
notice appended that if said taxes, interest, costs and ex-
penses are not paid on or before the third Tuesday in May
next ensuing, the county treasurer will proceed at 10
o'clock A. M. on that day at the Court House in said county
to offer said property for sale to the highest bidder for
cash, which list and notice shall be published at least three
weeks prior to said third Tuesday in May; and upon the
third Tuesday in May in each year the county treasurer
shall proceed to sell under the terms of said notice all prop-
erty upon which taxes, interest, costs or fees are in ar-
rears and shall continue such sale from day to day on each