270 LAWS OF MARYLAND. [Ch. 128]

payments are made, charging the amounts so paid to the sev-
eral accounts, and he shall place the names of the taxpayers
and the several amounts with which they are assessed upon his
books, and shall be prepared to furnish bills and receive taxes
on or before the first day of June in each year.

262B. County taxes shall be due as soon as they are levied,
and shall bear interest from the first day of the next September
at the rate of six per cent., and on all county taxes paid before
September 1st, a discount of one-half per centum per month
shall be allowed.

262C. The treasurer shall as soon as the annual levy is
placed in his hands give notice thereof by advertisement, stal-
ing the time from which taxes bear interest and the discounts
allowed, on both State and county taxes and warning taxpayers
of their liability to be published as delinquents and to have
their property sold if taxes are not paid as required by law;
he shall also immediately make out the bill of each taxpayer
upon which a similar notice shall be printed, and he shall upon
application forward the bills by mail to the taxpayers or his
agent.

262D. On the first days of October, January, April and
July of each year, and oftener if the County Commissioners
require it, the treasurer shall make a report of the receipts and
disbursements for the preceding months, showing the sources of
such receipts and the respective accounts for which such dis-
bursements were made, and on the first day of July in each
year he shall make a similar report covering the receipts and
disbursements for the preceding year, which reports shall be
presented to the County Commissioners at their first meeting
after said respective dates, and a short summary of said quar-
terly reports shall be published by the County Commissioners.

262E. The said treasurer shall keep separate accounts of
the State and county levies of taxes, and the sums received by
him on account of the county levy shall be disbursed exclusively
for county purposes; and any person for whose use a levy is
made shall be entitled to receive the same in full on the first
day of January next succeeding the date of such levy; pro-
vided, however, that he may previous to that time procure from
the County Commissioners an order stating the amount of such
levy; and the treasurer is hereby authorized and directed to
receive said orders, or so much thereof as may be necessary in
payment of taxes due under the levy upon which such order is
issued.