324

LAWS OF MARYLAND.

successor and all papers and books relative thereto, except the

Duties of suc-
cessor.

books containing tajces uncollected by him for which his

bond is responsible, and he shall be allowed twelve months

after the expiration of his term of office to make a complete

statement of State and county taxes that may be in his hands

uncollected, and to pay over to the parties entitled thereto

the amounts respectively due thereon.

SEC. 4. And be it enacted, That the County Commissioners

Office of Treas
urer.

shall provide and furnish the Treasurer an office in the court

house building or in some other building as near thereto as

possible, and it shall be the duty of the Treasurer to keep

his said office open daily, except on legal holidays, and he shall

attend for the transaction of business therein in person or by

deputy appointed as hereinafter provided.

SEC. 5. And be it enacted, That the said Treasurer may

Assistant

appoint some person resident in said county to be Assistant

Treasurer.

Treasurer, who shall be authorized to act in his place and

for whose acts he shall be responsible, and who shall give such

bond, conditioned for the faithful performance of the duties

imposed upon him, as the Treasurer may require; the said

Assistant Treasurer to be paid three hundred dollars by the

county and such other compensation, if any, as the Treasurer

may contract to pay him out of his own salary or commissions,

and the said sum of three hundred dollars shall be levied for

the use of the said Assistant Treasurer at the same time

as hereinafter provided for the levy of the salary of the Treas-

urer.

SEC. 6. And be it enacted, That the said Treasurer shall

Salary and

receive an annual salary of twelve hundred dollars, to be levied

fees.

by the County Commissioners at their annual levy each year,

beginning with the first levy after the term of office of the said

Treasurer shall begin : and he shall also be allowed the com-

missions allowed by Article 81 of the Code of Public Gen-

eral Laws of Maryland, entitled "Revenue and Taxes," for the

collection of State taxes, as well as such fees for making new

assessments as are now allowed to collectors for making the

same.

SEC. 7. And be it enacted, That all persons or incorporated

Prompt tax-

institutions who shall pay their taxes. State or county, on or

payers and
delinquents.

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; for all taxes that are

due after the first day of. September succeeding the date of