522 ARTICLE 2.

books, stationery and printing for the conduct of the business of the
treasurer's office, and all advertisements required to be made by the treas-
urer for any purpose, shall be contracted for and paid by the County
Commissioners.

Wells v. Thomas, 72 Md. 26. Davidson v. Brice, 91 Md. 681.

P. L. L., 1888, Art. 2, sec. 225. 1894, ch. 615. 1910, ch. 618. 1914 Code, sec. 349.

490. The County Commissioners of said county shall make their an-
nual levy for State and county taxes between the fifteenth day of May
and the first day of June in every year; and the same shall be a first lien
on all property assessed for said taxes from the first day of July next
succeeding the date of the levy therefor, and shall be due and payable on
the last named date; from all tax bills for State purposes there shall
be allowed the discounts now allowed or hereafter allowed by statute regu-
lating the collection of State taxes, and the method of collecting the same
shall be as regulated or to be hereafter regulated by Acts of Assembly in
connection with State taxes; on all tax bills for county purposes, not paid
on or before the fifteenth day of August next succeeding the levy thereof;
and the treasurer shall charge interest on the tax bills for county pur-
poses regularly in the manner aforesaid, and shall note the same upon
his books, and upon the receipts given for taxes so paid; but the deduction
allowed on State taxes as provided by law shall not be made to any per-
son or corporate institution, unless the whole amount of State and county
taxes due by such persons or corporate institution, for the current year
be paid when the same is made.

P. L. L., 1888, Art. 2, sec. 226. 1894, ch. 615, sec. 226. 1914 Code, sec. 350.

491. It shall be the duty of the clerk of County Commissioners,
immediately after the annual levy of taxes is made, to give public notice
thereof, and of the rate for each district of said county, by advertisement
inserted once a week for three successive weeks, in two newspapers pub-
lished in said county; and he shall have prepared, and as soon as the
annual tax levy shall have been made, shall deliver to the treasurer a fair
copy of the assessment list of said county, showing the aggregate assess-
ment 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
the said owners arranged according to election districts and alphabetically
for each district; and also to deliver to said treasurer a certificate copy
of the order or resolution of the County Commissioners making such tax
levy. It shall also be the duty of the clerk of said Commissioners to
examine and audit the accounts and reports of the treasurer, as presented
to them, under their direction, and carefully to preserve for reference
all such reports and accounts, together with the vouchers accompanying
the same, after cancelling such vouchers.

P. L. L., 1888, Art. 2, sec. 227. 1894, ch. 615, sec. 227. 1914 Code, sec. 351.

492. It shall be the duty of the treasurer to keep books, to be supplied
by the County Commissioners, in which shall be entered consecutively a