|
|
other than those for which said moneys were speci-
|
|
Duty.
|
fically levied and collected, and it shall be the duty
|
|
|
of the said collector to honor and pay any order or
|
|
|
warrant that may be drawn upon him as hereinbe-
|
|
|
fore provided for, if he have funds in hand sufficient
|
|
|
to meet the same, and said funds were levied and
|
|
|
collected for the purpose for which said order or
|
|
|
warrant is drawn; and if the collector shall refuse or
|
|
|
fail to comply with any of the provisions of this sec-
|
|
|
tion, he shall be deemed guilty of a misdemeanor,
|
|
Penalty.
|
and upon indictment and conviction thereof, shall
|
|
|
for each offence be imprisoned in the county jail not
|
|
|
less than three months, nor more than one year, and
|
|
|
in. addition thereto shall pay a fine of not less than
|
|
|
one hundred, nor more than five hundred dollars.
|
|
|
SEC. 87 E. Be, it enacted, That all county taxes,
|
|
Taxes— when
|
levied by the county commissioners, shall be due and
|
|
due.
|
payable on the first day of the month next following
|
|
|
that in which they shall have been levied, and all
|
|
|
persons and corporations that shall pay their county
|
|
|
taxes prior to the first day of June following such
|
|
Discount.
|
levy, shall be entitled to a deduction of six per cen-
|
|
|
tum on the amount of said taxeq, on all county taxes
|
|
|
paid during the month of June a discount of five per
|
|
|
centum shall be made, on all county taxes paid dur-
|
|
|
ing the month of July, a discount of four per-centum
|
|
|
shall be made, on all county taxes paid during the
|
|
|
month of August, a discount of three per centum
|
|
|
shall be made, on all county taxes paid during the
|
|
|
month of September, a discount of two per centum
|
|
|
shall be made, on all county taxes paid during the
|
|
|
month of October, a discount of one per centum
|
|
|
shall be made, on all county taxes during the month
|
|
|
of November, a discount of one-half of one per cen-
|
|
|
tum shall be made, and on all county taxes paid
|
|
|
during the month of December, no discount shall
|
|
|
be made, but the full amount thereof without interest
|
|
|
shall be collected; all county taxes remaining unpaid
|
|
|
after the expiration of the month of December, shall
|
|
Interest
|
bear interest from the first day of the following
|
|
charged.
|
month of January, and such interest shall be charged
|
|
|
and collected, and placed to the credit of the county,
|
|
|
as well as the principal of the taxes thus received;
|
|
|
and the books of the collector shall be so kept as to
|
