ART. 20.] REVENUE AND TAXES. 1827

approved by the county commissioners, shall be filed in the office
of the clerk of the circuit court for said county, a certified copy

of which shall be sufficient evidence against him, and his books

shall at all times be open to inspection by the county commis-
sioners or any taxpayer of the said county.

1888, ch. 137.

219. It shall be the duty of the clerk of the county commis-
sioners, on or before the first day of August in the year eighteen
hundred and eighty-nine, and in each and every year thereafter,
to deliver to each collector a copy of the assessment of his collec-
tion district, with the rate of taxes for said year, and the aggre-
gate amount placed in his hands for collection.

Ibid.

220. The annnal levy made by the county commissioners shall
be due and payable on the first day of September of the year in

which it is made, but the commissioners shall allow, on all taxes
paid before the first day of September, a discount of four per

cent.; on all taxes paid before the first day of October, a discount
of three per cent.; on all taxes paid before the first day of
November, a discount of two per cent.; and on all taxes paid be-
fore the first day of December, a discount of one per cent.; said

discount to apply only to county taxes.

Ibid.

221. The county commissioners, on or before the second Tues-

day of August, in the year eighteen hundred and eighty-nine,

and in each and every year thereafter, shall name, ten days prior
to the first day of September, October, November and December,
respectively, the times for the sitting of the collectors in their re-
spective districts, for the purpose of receiving taxes, and also the
places at which their sittings shall be held, and shall direct the

clerk to give public notice of the times and places so named.

Ibid.

222. The collectors shall, within five days after the last day
on which such sitting is required in each month, pay over to the
treasurer of the county the taxes received by them during said