CALVERT COUNTY. 1465

1890, ch. 183, sec. 3.

89. The County Commissioners' shall provide and furnish the treas-
urer an office in the courthouse 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 from nine o'clock in the forenoon to three o'clock in the
afternoon on Tuesday of each and every week, except when Tuesday is.
a legal holiday, and as much oftener as he may think proper, and he shall
attend for the transaction of business therein in person or by deputy; it
shall be his duty also to attend in person or by deputy to collect and re-
ceive taxes at least once in each three months in each election district at
such times and places as he may designate, of which at least ten days'
notice shall be given by publication in a newspaper or newspapers and by
handbills posted in the respective districts at the expense of the county,
not to exceed, however, the sum of twenty-five dollars, and the said treas-
urer shall appoint a deputy who shall be clerk to the County Commissioners,,
and it shall be the duty of the said deputy to attend all meetings of the
County Commissioners and perform such duties and services as now re-
quired by law or that may hereafter be required, and he shall receive for
his services as Clerk to the County Commissioners the sum of three hun-.
dred dollars to be paid by the county, and he shall receive for his services
as deputy treasurer, such compensation as the treasurer may see fit to
allow, to be paid however out of the commissions herein allowed the said
treasurer, and the treasurer shall be responsible for all acts of his deputy
touching the matter pertaining to his office.

1890, ch. 183. sec. 4. 1916, ch. 531. 192'4, ch. 44. 1927, ch. 621.

90. It shall be the duty of the clerk of the said County Commissioners
within ten days after the annual tax levy shall have been made, to deliver
to the treasurer a fair copy of the assessment lists of said county show-
ing the aggregate assessment of every person, corporate institution or
set of persons, as the same then appears on the assessment books of said
county, with the names of said owners arranged according to election dis-
tricts, and alphabetically for each district, and also to deliver to said
treasurer a certified copy of the rule or resolution of said Commissioners
making said tax levy, and also to deliver to said treasurer a certified copy
of each item for which and each person for whom a levy is made and
the amount thereof, and the said treasurer shall pay the same out of his
collections upon the order of the party or parties entitled thereto, and
the said treasurer shall be entitled to a commission of three per centum
on the amount of State and county taxes collected and paid over by him,
and it shall be the duty of the County Commissioners of said county, at
their annual levy of taxes, to levy a sufficient sum to pay the estimated
commission of the treasurer and the necessary expenses of the office as
required by this law.

1890, ch. 183, sec. 5.

91. All taxpayers who shall pay their taxes in cash on or before the
first day of September following the levy shall be entitled to a discount