332                              Laws of Maryland                      [Ch. 271

cester County, and to any taxpayer or taxpayers of said County
during business hours; and all said books, documents and papers,
accounts, credits and deposits belonging to said Treasurer's office or
in the custody of the said Treasurer shall be delivered up and trans-
ferred by him to his successor in office when such successor is duly
elected and qualified.

252.    It shall be the duty of the Treasurer [during the month of
July] after such annual levy [to give notice thereof by advertisement,
inserted once a week for four successive weeks in two newspapers
published in Worcester County, and] to prepare the tax bills of each
taxpayer and forward the same by mail or deliver the same to the
person or persons, or corporate institutions, or to the agent of person
or persons, or corporate institutions, to whom the property included
in such bills [as] are assessed, so far as their residence, or post office
address may be known or ascertained by said Treasurer on or before
the [fifteenth day of August] first day of September next succeeding
said levy and such [advertisement, hand bills and] tax bills shall
also contain a clear statement relative to the discount to be allowed
and the interest to be charged on all tax bills.

253.    The said Treasurer shall at least once in each week deposit
in a National or State Bank in Worcester County, all taxes received
or collected by him up to the date of such deposit, [the portion due
the State to be deposited to his credit as the collector of State taxes
and the portion due Worcester County to be deposited to the credit
of the County Commissioners of Worcester County,] and he shall
once a month from and after the first of October in each year, forward
to the State Treasurer a check for the amount of State taxes to his
credit in bank, and he shall receive from the said bank, or either of
them, a certificate of deposit for each deposit to the credit of the
County Commissioners, which he shall deliver to said County Com-
missioners at their next regular meeting, and for which said County
Commissioners shall give to said Treasurer a proper receipt or
voucher, and said money shall only be drawn from said bank upon
the check of the president of the County Commissioners, counter-
signed by the Treasurer, in payment of debts and accounts due by
Worcester County, duly approved and passed by said County Com-
missioners and by them ordered to be paid; or said money may be
drawn and acted for by such other procedure as may be determined
by special resolution of the Board of County Commissioners and any
such payment shall require the signature of at least one County
Commissioner and the counter signature of the Treasurer or his
deputy.

254.    On the first day of January next succeeding each levy, taxes
shall be deemed to be in arrears and interest shall be charged and
collected on all taxes not then paid from the first day of January, the
date when said taxes become due and in arrears, and within twenty
days after the first day of January the Treasurer shall deliver or
mail to the last known post office address of each delinquent taxpayer
an account of his assessment and the taxes and interest due thereon
with a notice of said delinquent thereto attached, that unless payment
be made in full [on or before the first day of July next after the de-
livery of said notice that] the same will be collected by process of law;
[provided, however, that on or before the first day of April next suc-
ceeding the date of the levy the said Treasurer shall accept one-half of
the taxes due by each of said taxpayers and of the interest due