5058 ARTICLE 23.

County Commissioners, shall contain a corresponding duplicate stub, in
which at the time of the filling up of said warrant, and before its removal
from the book, he shall make full entry of the number, date and the amount

of such warrant, the name of the person to whom issued, upon whom
drawn, the appropriation against which drawn, and reference to the page
of the Journal of the Board, wherein is the entry of order for such war-
rant; and no warrant shall at any time be issued, except after all the
aforesaid shall have been done. He shall further keep and carefully pre-
serve all such books and papers in the office of said County Commissioners;
and shall on any secular day, not a legal holiday, between the hours of 9

o'clock A. M. and 4 o'clock P. M. at the request of any citizen or taxpayer
of said County exhibit the same to such person, and make and certify

copies or extracts therefrom, without charge. He shall give bond in the
penalty of Ten Thousand Dollars for the faithful performance of his

duties, to be secured by a Bonding Company, the premium on said Bond
to be paid by the County Commissioners and to be approved by the said

Comissioners, and he shall qualify under the State Constitution. He shall

examine each monthly, quarterly and annual report made by the County
Treasurer, and certify to the correctness of all such reports as soon as
practical thereafter.

1904, Ch. 14, sec. 7. 1906, ch. 105. 1920, ch. 494, sec. 7.

203. The County Commissioners shall make their annual levy for
State and County taxes on or before the first Tuesday in June in each
and every year, and said taxes and all taxes due from incorporated insti-
tutions shall be due and payable on and after the first day of July in the
year in which they are levied. On all county taxes paid before the first
day of September, a discount of three per cent. (3%) shall be allowed;

on such taxes paid in September, a discount of two per cent. (2%) shall
be allowed. On all taxes which are not paid before the first day of Octo-
ber in said year, interest of one-half of one per cent, shall be charged if
paid at any time during said month of October, and interest of one-haif

of one per cent, shall be charged for each additional month or fraction
thereof that such taxes shall remain unpaid.

1904, ch. 14, sec. 8. 1927, ch. 226, sec. 8.

204. As soon as possible after the annual levy the Clerk to the County
Commissioners shall deliver to the Treasurer a full and complete list of
the taxpayers of said County and the amount of taxes assessed against

-each; and the said Treasurer shall place thereon all credits whether for
money received, transfers, insolvencies, discounts or abatements; and it
shall be the further duty of said Treasurer to enter alphabetically on a
ledger the entire account of each taxpayer in one place so that the whole
may be seen and easily examined; and it shall be the further duty of said
Treasurer to keep the accounts as provided above in this section in sepa-
rate and distinct sets of books for each election district of Wicomico Coun-
ty. It shall also be the duty of said Treasurer to keep a full and fair cash
account, showing all sums of money received by him, so as to indicate the