EDWIN WARFIELD, ESQ., GOVERNOR.

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ico County, without any extra compensation whatsoever; and

he is empowered to administer an oath or affirmation to any

account to any person presenting a claim against Wicomico

County, but he shall not administer such oath or affirmation

in any other place than in the office of the County Commis-

sioners, nor shall he be allowed any fee for administering said

oath or affirmation.

SEC. 7. 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 first day of January

next succeeding the levy thereof, and all county taxes paid on

or before the last day of August, a discount of three per

cent, shall be allowed, and all county taxes paid on or before

the last day of September a discount of two per cent, shall

be allowed; and on all county taxes paid on or before the last

day of October next succeeding the levy a discount of one per

Discounts on

cent, shall be allowed; and the County Treasurer shall take

payments of
taxes.

the discount from the tax bills for county purposes regularly

in the manner aforesaid and shall note the same upon his book,

and upon the receipt given for taxes so paid, but the discount

allowed on county taxes by this section or on State taxes

provided by law, shall not be made to any person, set of per-

sons or corporate institutions unless the whole amount of

State and county taxes due by such person, set of persons or

corporate institutions for the current year be paid at the time of

making such discounts.

SEC. 8. And be it enacted, That within sixty days after the

annual levy shall have been made the said Treasurer, in per-

formance of his duties as Clerk to said County Commissioners,

shall make a true copy of the assessment list of Wicomico

County in books supplied by the County Commissioners for the

purpose, showing the aggregate assessment of every person,

set of persons or corporate institutions as the same there

appears on the assessment books of said county, with the name

Credits for

of said owners arranged according to election districts, and

moneys re-
ceived, trans-

alphabetically for each district, and the amount of State and

ferred, etc.

county taxes, due and owing by every such person, set of

persons or corporate institutions; and said books shall be

kept in the office of the County Commissioners, 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