846 LAWS OF MARYLAND. [CH. 384

July of the year in which they are so levied. It shall be the
duty of the said treasurer, in the month of July of each
year of his term, to sit two days at the principal town in
each election district of said county, and in the months of
August and September, one day in each of said towns in
each election district aforesaid, for the purpose of receiving
taxes; due notice of each of said sittings shall be given by
advertisement as hereinbefore provided, and he shall report
to the County Commissioners, at their first regular meeting
in each month, the amount of taxes, State and County,
separately collected by him up to the date of such report
and the amounts of disbursements made, and the balance in
hand, and he shall deposit at least once a week in any of the
six banks in Queen Anne's County, all taxes received or col-
lected 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 de-
posited to him as Treasurer of "Queen Anne's County, "
shall only be drawn out upon his checks as such Treasurer,
on warrants 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 Coun-
ty Commissioners, and whenever said deposits shall exceed
fifteen thousand dollars the surplus shall be deposited
among the remaining banks of the county, as far as prac-
ticable, equal, provided, however, that the Treasurer may
require any of the said banks to give a bond as security
prior to the making of any deposit, and any taxpayer having
a sum of money levied to his or her use, or a debt against
the county, passed by said County Commissioners, and for
which they have issued their warrant as aforesaid, shall
only be entitled to have same paid after he or she has paid
the State or County taxes upon his or her property and is
not indebted in anywise therefor.

On the first day of September, 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 September 1st,
the date when they became in arrears.

200. During the first week of February in each year the
treasurer shall make up a list of all delinquent taxpayers
and the amounts for which they are respectively in arrears,