104                         LAWS OF MARYLAND.                   [CH. 64

be filed and recorded in the office of the Clerk of the Circuit
Court for said county.

153. It shall be the duty of the treasurer each year as
soon as the annual levy is made to give public notice thereof
by advertisement inserted in two newspapers printed and pub-
lished 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, on or
before the first day of September in each year, to mail to each
taxpayer whose name appears upon the assessment books for
said county, a statement, bill or account of his or her assess-
ment, as well as the amount of the taxes due thereon. He shall
report to the County Commissioners at each regular meeting
in each month the amount of taxes, State and county, for each
year, 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 one or more
of the banks in Chestertown all taxes received or collected by
him up to the date of such deposit, the portion due to the State
to his credit as collector of State taxes and the portion due
county to his credit as treasurer of Kent County; and he shall
monthly forward to the State Treasurer, his check for the
amount of State taxes to his credit in bank, and the money
deposited to the treasurer of Kent County shall only be drawn
out upon his check, countersigned by the president of the
boards of County Commissioners in payment of debts and
accounts due by said county, duly approved and passed by said
County Commissioners, and by them ordered to be paid; and
any taxpayer having a sum of money levied to his own use or a
debt against the county, passed by said County Commissioners,
shall only be entitled to have the same paid after he has paid
the State and county taxes levied upon his or her property
and is not indebted in anywise therefor.

SEC. 2. And be it further enacted, That this Act shall take
effect from the first day of June, 1981.

Approved April 6, 1931.

CHAPTER 64.

AN ACT to add a new section to Article 1 of the Cole of
Public Local Laws of Maryland (1930 Edition), title "Alle-
gany County, " sub-title "Justices of the Peace, " sub-heading