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Proceedings and Acts of the General Assembly, 1870
Volume 188, Page 2920   View pdf image (33K)
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ODEN BOWIE, ESQUIRE, GOVERNOR. 381

name it stands assessed for the payment of the
same ; and it shall be the duty of the County
Commissioners to direct and order the said Trea-
surer to enforce the payment of said taxes within
the time required by this Act, and by existing laws
for collectors of county tax, to account for and pay
over the same, and to have collected within twelve

 

months from the date of the levy in each current
year, except such as they may determine to have
been uncollectable; and all persons who shall pay
their county tax to the said Treasurer on or before
the first day of July succeeding the date of its
levy, shall be entitled to a deduction of eight per
cent, on the amount of said taxes, and all who
shall pay the same on or before the first day of
October succeeding the date of its levy, shall be
entitled to a deduction of four per cent.; and at the
time of receiving said taxes the Treasurer shall
make the deduction aforesaid, and note the same
upon the receipt given to the person or incorpor-
ated institution so paying, and all county taxes
shall be considered due, and in arrear on the first
day of October succeeding the date of their levy,
and shall bear interest from and after six months
from the date of their levy.
Sec. 45. And be it enacted, That it shall be the
duty of the clerk of the County Commissioners,
within thirty days after the completion of the as-
sessment or rate of tax, to deliver to the County

Discount for
prompt pay-
ment.

Treasurer a fair copy thereof, and the Treasurer
shall collect the same according to the direction of
the County Commissioners, this Act and existing
laws in reference to collection of county taxes, and
pay over the same to the order of the County Com-
missioners as directed by law; and the bond of the
said Treasurer shall be liable for all sums of money
that shall appear to have been received by him on
account of county taxes as aforesaid, until the same
shall have been accounted for and paid over ac-
cording to law ; and the said Treasurer shall be

Report assess-
ment to Treas-
urer.

entitled to three and one-half per centum commis-
sion on the amount of county taxes received or
collected by him, the said commissions being in
full for services of said Treasurer in the discharge
of his duties in said office, and the County Com-
missioners shall levy an amount sufficient to pay
the commissions so allowed, and the said Trea-

Compensation
for collection.

 

 

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Proceedings and Acts of the General Assembly, 1870
Volume 188, Page 2920   View pdf image (33K)
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