4726 ARTICLE 22.

1914, ch. 94, sec. 101B.

150. No warrants shall be drawn on any Tax Collector, or Collector
of Taxes, after his successor shall have qualified; but all money in the
hands of the retiring collector shall be immediately paid over by him to the
succeeding Tax Collector, after such succeeding Tax Collector shall have
qualified, who shall receive and credit the same to the several accounts for
which it has been collected; and the retiring collector shall collect the
unpaid taxes due for the year of his appointment, and pay the same as
collector to the incumbent Tax Collector, who shall receive and credit the
same to the several accounts for which they were levied.*

P. L. L., 1888, Art. 22, sec. 102. 1878, ch. 3. 1918, ch. 112.

151. All County taxes levied by the County Commissioners shall be
due and paybale on the first day of the month following that in which they
are levied; and all persons and corporations that shall pay their County
taxes prior to the first day of July following such levy shall be entitled
to a deduction of five per centum on the amount of said taxes; on all
County taxes paid during the month of July, a discount of four per centum
shall be made; on all County taxes paid during the month of August, a
discount of three per centum shall be made; all County taxes remaining
unpaid after the expiration of the month of August shall bear interest
from the first day of September; but all taxes paid during the months of
September, October, November and December of the year of the levy of
said taxes shall have the interest thereon remitted, but if paid on or after
the first day of January following their levy the full amount of interest
dating from the first day of September following their levy shall be
charged and collected and placed to the credit of the County, as well as
the principal of the taxes thus received; and the books of the Collector
shall be so kept as to show the amount assessed to each individual, the date
of the payment thereof, and the amount received with interest.

P. L. L, 1888, Art. 22, sec. 103. 1878, ch. 3.

152. The collector shall enter on books kept for the purpose, accounts
of all taxes to be collected by him, with the names of the owners of the
property so taxed, the particulars thereof, and the rate and amount due on
the same, and shall place thereon, with proper dates, all credits, whether
for money received, transfers, insolvencies, discounts or abatements; and
it shall be the further duty of the collector to enter alphabetically on his
ledger the entire account of each taxpayer in one place, so that the whole
may be seen and examined by the several persons to whom the property
is assessed. +

P. L. L., 1888, Art. 22, sec. 104. 1878, ch. 3.

153. All orders or warrants drawn upon said collector by the county
commissioners shall be signed by the president and clerk of said board,

*Sec. 2, ch. 94, 1914, repealed all Acts inconsistent therewith.

+Ch. 709, 1927, added secs. 103A-103-I, relating to collection of taxes, subject to
approval by the voters at November election, 1928, but due to oversight, the Act
was not submitted.