JOHN LEE CARROLL, ESQUIRE, GOVERNOR

483

show the amount assessed to each individual, the

date of the payment thereof, and the amount received

by way of interest.

SEC. 87 F. Be it enacted, That on the first Mon-

day of February following, the said collector shall

Publish list.

prepare and publish two several times in two news-

papers published in Washington county, and having

the largest circulation iff said county, a list of all

delinquent tax payers, setting forth the name of the

person to whom the property is assessed, the year

for which the taxes are due and the original amount

of the same, all of which shall be embraced in a sin-

gle line.

SEC. 87 G. Be it enacted, That if any taxes so levied

shall not be paid prior to the first day of April fol-

Collection en-
forced.

lowing, the collector shall send by mail to the person

to whom the same is assessed, addressed to the sup-

posed nearest postoffice, a copy of the said tax bill

with the interest due and a notice annexed thereto

stating that unless said bill is paid within thirty days

thereafter, collection thereof will be enforced accord-

ing to law.

SEC. 87 H. Be it enacted, That the collector shall

enter on books kept for the purpose, accounts of all

Enter on
books.

taxes to be collected by him with the names of the

owners of the property so taxed, the particulars

thereof and the rate and amount due on the same,

together with all other taxable property and the rate

and amounts due on the same, and shall place thereon

with proper dates all credits whether for money re-

ceived, transfers, insolvencies, discounts or abate-

ments; and it shall be the further duty of said col-

lector to enter alphabetically on his ledger the entire

Enter alpha-

account of each tax payer in one place, so that the

betically .

whole may be seen and examined by the several

persons to whom the property is assessed.

SEC. 87 I. Be it enacted, That it shall be the duty

of the collector, as soon as the annual tax levy shall

Give notice.

have been made, to give public notice thereof by

advertising three different times in two newspapers

published in Washington county, and having the

largest circulation in said county, and prepare the