42 ARTICLE 1.

for collection as aforesaid by said collectors, they and each of them shall
make to the County Commissioners a full and complete return under oath
of the State and County taxes collected by them, of the whole amount of
taxes placed in their hands for collection from the State and county since
their appointment, and also an alphabetical list of all delinquent tax-
payers in their respective tax collection districts and the sum collected
by each, which list the County Commissioners are authorized to have
printed in at least one newspaper published in said county; and on failure
to pay over to the County Treasurer and to the Treasurer of the State
all taxes collected by them, and to complete within twelve months from
the day of receiving said taxes for collection, collections and return of
the whole amount thereof to the County Treasurer, Comptroller and State
Treasurer, as hereinbefore provided, except such sums as the County
Commissioners, upon examination of the returns of said collectors may
determine to be and to have been uncollectible, their bonds shall be liable
for the same, and the County Commissioners and the State of Maryland
may cause suit to be brought for the county and State's taxes, respectively,
so in arrear of the bonds given, as hereinbefore required.

P. L. L. (1888), art. 1, sec. 43. 1876, ch. 107. 1902, ch. 413, sec. 43. 1910, ch. 115,
sec. 43 (p. 499). 1912, ch. 183, sec. 43. 1927, ch. 433, sec. 43.

119. The County Commissioners of said County shall make their
annual levy for State and county taxes on the third Tuesday in April
in each and every year. Upon all tax bills for county purposes, which
shall be paid in full on or before the thirtieth day of June in the year
of the levy thereof, a discount of five per centum shall be deducted from
the amount thereof, and upon all tax bills paid during the month of July
succeeding the levy thereof a discount of four per centum shall be al-
lowed, and upon all tax bills paid during the month of August succeeding
the levy thereof a discount of three per centum shall be allowed. No dis-
count shall be allowed on any tax bill paid after the 31st day of August
next succeeding the date of the levy thereof. All taxes levied for county
purposes remaining unpaid on the 31st day of August in the year of the
levy thereof shall be in arrears and interest shall be charged and collected
thereon from said 31st day of August at the rate of one per centum per
month or for a fractional part of each month until paid.

1902, ch. 413, sec. 43A. 1910, ch. 115, sec. 43A (p. 499). 1912, ch. 183, sec. 43A.

1927, ch. 433, sec. 43A.

120. It shall be the duty of the County Commissioners as soon as the
annual levy shall have been made to give public notice thereof by adver-
tisements, inserted once a week for three successive weeks in a newspaper
published in said county, and for the collectors of their respective districts
to prepare the bills of each taxpayer in his collection district, and on
application he shall forward the bill by mail or deliver the same to the
person or corporation to whom the property included in such bill is as-
sessed.