ART. 12.] COUNTY TREASURER. 1233

except when he is absent from the town of Oakland for the
purpose of collecting taxes, as hereinafter provided for. It shall
be his duty to attend in person, or by deputy, in each election
district of said county, two days between the first day of July
and the first day of September in each year, to collect and receive
taxes; and he shall give at least ten days' notice of the time and
place of such visits, to the respective districts.

1888, ch. 515.

46. The county commissioners shall make their annual levy for
State and county taxes on or before the third Tuesday in April in
each and every year, and the same shall be due and payable on the
first day of August next succeeding the date of the levy thereof;
from all tax bills for county purposes which shall be paid prior to
the first day of September in the year of the levy thereof, a discount
of five per centum shall be deducted from the amount thereof;
from all such bills paid during the month of September succeed-
ing the levy thereof, a discount of four per centum shall be
allowed; and all taxes levied for county purposes remaining
unpaid on the thirty-first day of December in the year of the
levy thereof shall be in arrear, and interest shall be charged and
collected thereon from the date when the same shall have been
due and payable, to wit, on the first day of August next
succeeding the levy thereof; and the treasurer shall make deduc-
tions from and charge interest on the tax bills for county
purposes, regularly, in the manner aforesaid, and shall note the
same upon his books and upon the receipt given for taxes so
paid; but the deductions allowed on county taxes by this section
shall not be made to any person or corporate institution, unless
the whole amount of State and county taxes due by such person
or corporate institution for the current year be paid when the
same is made.

Ibid.

47. It shall be the duty of the clerk of said county commis-
sioners, within ten days after the annual tax levy shall have been
made, to deliver to the treasurer a fair copy of the assessment
lists of said county, showing the aggregate assessment of every
person, corporate institution, or set of persons, as the same then
appears on the assessment books of said county, with the names

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