WORCESTER COUNTY. 5291

every year and the same shall be due and payable on the first day of Jan-
uary next succeeding the levy thereof, and all County taxes paid on or
before the 15th day of September, a discount of three per cent, shall be
allowed, and all County taxes paid on or before the 15th day of October
a discount of two per cent, shall be allowed; and the County Treasurer
shall take the discount from the tax bills for County purposes regularly
in the manner aforesaid and shall note the same upon his book, and upon
the receipt given for taxes so paid, but the discount allowed on County
taxes by this section or on State taxes provided by law shall not be made
to any person, set of persons or corporate institutions unless the whole
amount of State and County taxes due by such person, set of persons or
corporate institutions for the current year be paid at the time of making
such discounts.

1914, ch. 182. 1920 Code, sec. 331.

250. Within sixty days after the annual levy shall have been made the
said Treasurer, in performance of his duties as Clerk to said County
Commissioners, shall make a true copy of the assessment list of Worces-
ter County in books supplied by the County Commissioners for the pur-
pose, showing the aggregate assessment of every person, set of persons
or corporate institutions as the same there appears on the assessment books
of said County, with the name of said owners arranged according to elec-
tion districts, and alphabetically for each district, and the amount of State
and County taxes, due and owing by every such person, set of persons or
corporate institutions; and said books shall be kept in the office of the
County Commissioners, 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 separate and distinct sets of books for each election dis-
trict of Worcester County. 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 source whence the same was received, respec-
tively, and showing all sums of money paid out by him either to the Coun-
ty Commissioners or to the Treasurer of the State of Maryland.

1914, ch. 182. 1920 Code, sec. 332.

251. All books, documents and papers pertaining to the County Treas-
urer's office shall be the property and records of Worcester County, and
shall be kept in the County Commissioner's office and shall at all times
be subject to the examination of the County Commissioners, the Grand
Jury of Worcester County, and to any taxpayer or taxpayers of said
County during business hours; and all said books, documents and papers,
accounts, credits and deposits belonging to said Treasurer's office or in the

-custody of the said Treasurer shall be delivered up and transferred by