ART. 81.] REVENUE AND TAXES. 563

42. The clerk of the County Commissioners in each county,
and of the Appeal Tax Court in the city of Baltimore, shall keep
an accurate account of the assessment or rate of taxes assessed ,
upon the taxable property of his county or city, and how such
assessment is disposed of, in a book to be kept for that purpose
alone; and said clerks shall, within ten days after such assess-
ment, deliver a fair copy thereof to the collector or collectors of
his county, or city, or a copy of so much thereof as it shall be
his duty to collect.

43. Every collector, receiving a copy of such assessment or
rate, shall, within thirty days thereafter, proceed to collect the
same, and shall pay the county and city taxes to the County
Commissioners, or to the Mayor and City Council, as the case'
may be, or their order, within six months after receiving the
copy aforesaid.

44. If the County Commissioners or Appeal Tax Court, or
their clerks, shall fail or refuse to deliver to the collectors
the said levy lists, or if they shall in any other way impede,
hinder, or delay the said collectors in the discharge of their
duties, they shall individually be liable to indictment in the
Circuit Court for the county, or the Criminal Court of Balti-
more; and upon conviction thereof, forfeit and pay the sum
of one thousand dollars for the use of the State; or the said
sum may be recovered by action of debt, in the name of the
State, instituted against the parties in default, jointly and
severally, by the State's Attorney, upon the requisition of the
Governor.

45. Every collector of State taxes shall account for and pay
to the Treasurer two-thirds thereof, on the first of January
annually; and the remaining third on the first of April there-
after.

46. All persons and incorporated institutions that shall pay
their State taxes on or before the first day of September of the
year for which they were levied, shall be entitled to a deduction
of five per centum on the amount of said taxes; all that shall
pay the same on or before the first day of October, of the said
year, shall be entitled to a deduction of four per centum; and all
that shall pay the same on or before the first day of November,
of the said year, shall be entitled to a deduction of three per
centum. And at the time of receiving said taxes, the collectors