JOHN WALTER SMITH, ESQ., GOVERNOR.

955

SEC. 8. And be it enacted, That the County Commissioners
shall make their annual levy for State and county taxes
on or before the first Tuesday in June in each and every
year, and the same shall be due and payable on the 1st day of
January next succeeding the levy thereof; and on all county
taxes paid on or before the 1st day of September a discount of
four per cent shall be allowed; and on all county taxes paid
on or before the 1st day of October next succeeding the levy
a discount of three per cent, shall be allowed; and the County
Treasurer shall take the discount from the tax bills for county
purposes regularly, in the manner aforesaid, and shall note
the same upon his books, and upon the receipt given for taxes
so paid; but the discount allowed on county taxes by this sec-
tion or on State taxes provided by law, shall not be made to
any person, set of persons, or corporate institution, unless the
whole amount of State and county taxes due by such person,
set of persons, or corporate institution for the current year,
be paid at the time of making such discount.

Commission'rs
shall make
annual levy.

Discounts, etc.

SEC. 9. And be it enacted, That within sixty days after the
annual tax levy shall have been made the said Treasurer, in
performance of his duties as clerk to said County Commis-
sioners shall make a true copy of the assessment list of Talbot
County in books supplied by the County Commissioners for
the purpose, showing the aggregate assessment of every person,
set of persons, or corporate institution, as the same there
appears on the assessment books of said county, with the
name of said owners, arranged according to election districts,

Shall make
copy of
assessment
list within
certain time.

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 institution; and said books shall be
transferred to the office of the County Treasurer, and the said
Treasurer shall place thereon all credits, whether for money
received, transfers, insolvencies, discounts or abatements; and
it shall be the further duty of said Treasurer to enter alpha-
betically on a ledger the entire account of each taxpayer in
one place, so that the whole may be seen and easily examined;
and it shall be the further duty to keep the accounts, as pro-
vided above in this section, in separate and distinct sets of
books for each election district of Talbot County. 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 sources whence the same were received, respec-
tively, and showing all sums of money paid out by him either
to the County Commissioners or to the Treasury of the State
of Maryland.

Transfer said
books to
Treasurer, etc.