856 LAWS OF MARYLAND. [CH. 511

collection and he shall have full power and it shall be his
duty to receive and collect all State and County taxes levied
as aforesaid and all money which may be due said County
and state, with full power to enforce the payment of the
same by sale or otherwise as hereinafter prescribed and
to convey title to any real or personal estate sold by him
for the payment of State and County taxes, in the same
manner as prescribed in the succeeding sections and all
taxes levied in Kent County for State and County purposes
shall be collected by the County Treasurer.

156B. 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 ad-
vertisement inserted once in at least two newspapers
printed and published in Kent County and the taxes so
levied shall be due and payable on the first day of April of
the year in which they are so levied. It shall be the duty of
said Treasurer on or before the first day of April, to make
up, prepare and mail or deliver to each tax payer, whose
name appears on the assessment books "f or Kent County,
a statement, bill or account of his or her assessment as
well as the amount of taxes due thereon.

It shall be his duty to deposit daily in one or more Banks
in Chestertown all State and County taxes and all State
and County funds and all monies received or collected by
him, and all taxes, funds and monies shall be deposited by
the County Treasurer in the name of the County Treasurer
of Kent 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 Kent County, and the
money so deposited, as aforesaid, shall only be drawn out
upon his check as County Treasurer on warrants issued by
the Board of County Commissioners drawn on him in pay-
ment of the State's portion of said taxes and 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, demand 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, de-
mand or account and no assignment of said debt, demand
or account to avoid such deduction or payment shall be
valid.

All money belonging to the County received by the Treas-
urer shall be deposited in two classes of accounts, the first
class of account shall be the Treasurer's daily checking
account to meet current expenses, which account shall not