TALBOT COUNTY. 4561

three per cent, shall be allowed; on the first day of January next suc-
ceeding the levy thereof taxes shall be deemed to be in arrears, and interest
shall be charged and collected on all taxes not then paid, from September
first previous to the date when they are received, and the town clerk shall
take the discount from or add the interest to the tax bills regularly, in the
manner aforesaid, and shall note the same upon his books and upon receipt
given for taxes so paid; but the discount allowed by this section shall not
be made to any person, persons or corporate institutions, unless the whole
amount of taxes due by such person, persons or corporate institution
for the current year, to be paid at the time of making such discount.

1906, oh. 458, sec. 81.

178. Within ten days after the first day of January succeeding each
levy the town clerk shall deliver or mail to the last known postoffice address
of each delinquent taxpayer an account of his assessment and the taxes and
interest due thereon, with a notice to said delinquent thereto attached,
that unless payment be made in full on or before the fifteenth day of
August next after the delivery of said notice that the same will be col-
lected by process of law; and it shall be the duty of the town clerk to
enforce the payment of all taxes remaining unpaid on the fifteenth day of
August next after the delivery of said notice, in the manner hereinafter
prescribed, by a sale of either real or personal property.

1906, ch. 458, sec. 82.

179. Within sixty days after the annual tax levy shall have been made,
the said town clerk, in performance of his duties as clerk to said Council,
shall make a true copy of the assessment list of Easton in books supplied
by the Council for the purpose, showing the aggregate assessment of every
person, set of persons, or corporate institution, as the same appears on the
assessment books of said town, with the names of said owners, arranged
alphabetically, for town taxes due and owing by every such person, set of
persons, or corporate institution; and the said town clerk shall place
thereon all credits, whether for money received, transfers, insolvencies,
discounts or abatements; and it shall be the further duty of said town
clerk to enter alphabetically on a ledger the entire account of each tax-
payer in one place, so that the whole may be seen and easily examined.

1910, ch. 365, sec. 80A (p. 1172).

180. The Clerk of the Circuit Court and Register of Wills for Talbot
County shall, on or before the first Monday in June of each year, trans-
mit to the office of the town clerk of Easton a list of all alienations of
property in Easton recorded in his office since June first of the pre-
ceding year, which list shall show the property alienated and the con-
sideration for the same, so as to enable the Mayor and Council to assess
the parties to whom the property is conveyed, and the said Clerk and
Register of Wills shall be allowed ten cents for each alienation, to be
paid by the Mayor and Council of Easton.