HERBERT R. O'CONOR, GOVERNOR. 867

County Commissioners may adopt rules for hearing such
charges but such Treasurer shall have the right of appeal
to the Circuit Court of Kent County if said charges are
sustained by the County Commissioners.

156V. The County Commissioners of Kent County
shall equip and furnish a suitable office for the use and
conduct of the business pertaining to the duties of said
Treasurer, and shall allow him all necessary office expenses,
postage and stationery, incident to the collection of taxes
hereinbefore provided for, provided he shall first obtain
an order therefor from said County Commissioners.

The Treasurer shall devote his full time to the perform-
ance of the duties of Treasurer as hereinbefore provided
for, and shall keep said office open for the transaction of
business from nine o'clock A. M. continuously until four
o'clock P. M. each week day except Sundays and legal
holidays, and on Saturdays the office shall be open from
nine o'clock A. M. until twelve o'clock noon.

156W. The checks drawn by any County Treasurer
shall be countersigned by the President of the Board of
County Commissioners, but if the President of the Board
of County Commissioners shall be absent from any meet-
ing of said Board then said checks shall be countersigned
by the member of the said Board who is acting as Presi-
dent of said meeting; and all checks so countersigned shall
be conclusive as to the bank on which it is drawn and pay*
ing same, that a proper warrant has been issued therefor.

156X. All State and County taxes on real estate shall
be liens on the real estate in respect of which they are
levied from the date they become payable; provided that
where two or more parcels of land are owned by and
assessed to the same person or persons, one or more parcels
may be sold for taxes upon all or any thereof; and from
the date of the filing of the petition for the ratification of
such sale by the Court the taxes upon all of such parcels,
for non-payment of which one or more of said parcels may
be sold, shall be liens upon all the land so sold.

156Y. All State and County taxes on personal property
shall be liens on the aggregate collection of personalty
upon which they are assessed from the time the same are
payable, and collection and enforcement thereof may be
made and had by the method and in the manner as set
forth in Section 156M.

156Z. The intention of this sub-title is to facilitate and
expedite the collection of taxes in Kent County, and thereby