ART. 21. ] WASHINGTON COUNTY.

and return of the whole amount thereof to the county
and state treasurer, respectively, except such sums as
the county commissioners, upon examination of the
returns of said collectors, may determine to be and to
have been uncollectable, their bonds shall be liable for
the same, and the county commissioners may cause suit
to be brought on the bonds given for the county taxes;
the county commissioners shall require the said collec-
tors in rendering their monthly or other statements of
taxes collected to the treasurer, to state under oath from
whom taxes have been collected, and the amount from
each person, with a statement how much has been col-
lected from real estate and personal property; and it
shall be the duty of said treasurer to open an account
with each tax payer of the county, and to credit the
same in accordance with the statements furnished by

401

the tax collector; and said collectors of taxes shall
hold their office for one year or until their successors
are appointed, at the pleasure of the county commis-

Term of office
of collectors.

sioners; the county commissioners shall not re-appoint
any person as collector of state or county taxes whose
collections have not been made and whose accounts
have not been settled in full as collector of taxes
within six months after the expiration of the year in
which such tax bills have been placed in their hands
for collection, unless said county commissioners shall
be satisfied that the said collectors have complied with
the requirements of law, and that said delinquencies
were uncollectable, and the said collectors shall, on all
sums of county taxes paid to them by any tax payer,
on or before the fifteenth day of September of the year

When not to be
re-appointed.

for which the taxes were levied, allow a deduction of
three per cent, on all sums paid as aforesaid, on or
before the fifteenth day of October of the said year, a
deduction of two per cent., and on all sums paid as
aforesaid on or before the fifteenth day of November
of the said year a deduction of one per cent., which
deduction shall in each case be noted by the collector
upon the receipt given to said tax payer; and upon all
taxes that may be in arrear on the first day of January

Discount.