J. MILLARD TAWES, Governor                     1819

and every year, which said state and county taxes shall be due and
payable [as soon as levied] on July 1. On taxes which are not paid
before the first day of October, interest at the rate of one-half of one
per cent per month shall be charged [if paid at any time during said
month of October, and interest of one-half of one per cent, per
month shall be charged for every additional month or fraction thereof
that such taxes shall remain unpaid].

[Within sixty days after.] After the annual levy shall have been

made and before July 1, the said Treasurer, in performance of his

duties as Clerk to said County Commissioners, shall make a true

copy of the assessment list of Somerset County in books supplied by
the County Commissioners for the purpose, showing the aggregate
assessment of every person, set of persons or corporate institutions

as the same there appears on the assessment books of said county,
with the name of said owners arranged according to election districts,
and alphabetically for each district, and the amount of State and

county taxes due and owing by every such person, set of persons

or corporate institutions: and said books shall be kept in the office
of the County Commissioners, and the said Treasurer shall place
thereon all credits, whether for money received, transfer, insolvencies,
discounts or abatements.

It shall also be the duty of said Treasurer to keep a full and fair

cash account, showing all sums of money received by him, so as to

indicate the source whence the same was received, respectively, and

showing all sums of money paid out by him either to the County Com-
missioners or to the Treasurer of the State of Maryland.

347.

It shall be the duty of the Treasurer [during the month of August]
immediately after said levy to give notice thereof by advertisement
inserted once a week for three successive weeks in two newspapers
published in Somerset 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 the
person or persons, or corporate institutions, to whom the property
included in such tax bills is assessed, so far as their residence or
postoffice address may be known as ascertained by said Treasurer,
[on or before the first day of October next succeeding said levy,] to
which said tax bills a notice shall be annexed that if said taxes are
not paid on or before the first day of January next, with the interest
due thereon, after October 1, said taxes will be collected by process
of law.

348.

The Treasurer shall at least once in each week deposit in a national
or State bank in Somerset 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 collector of State taxes, and the portion due
Somerset County to be deposited to the credit of the County Commis-
sioners of Somerset County, and he shall once a month [from and
after the first of November in each year] forward to the State
Treasurer a check for the amount of State taxes to his credit in bank,

345.