ART. 23.] REVENUE AND TAXES. 2075

1884, ch. 143.

103. The term of office of said clerk and treasurer shall expire
with the term of the board of county commissioners by whom he
was elected, or until his successor is elected and qualified; and
before entering on the duties of his office he shall give bond to
the State in the penalty of twenty thousand dollars, with at least
two good securities, conditioned that he will truly and faithfully
discharge, execute and perform all and singular the duties required
of him, or which may be required, by the constitution and laws
of this State; which said bond shall be filed in the office of the
clerk of the circuit court for said county, and a certified copy of
which shall bo sufficient evidence in a suit against him; and his
books shall be at all times open to the inspection of the county
commissioners.

Ibid.

104. It shall be the duty of the clerk of the county commis-
sioners, on or before the first day of August in each year, to
deliver to each collector a copy of the assessment of his collection
district, with the rate of taxes for said year, and the aggregate
amount placed in his hands for collection.

Ibid.

105. The annual 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 Novem-
ber a discount of two per cent., and on all taxes paid before the
first day of December a discount of one per cent.; said discount
to apply only to county taxes.

Ibid.

106. The county commissioners, on or before the second Tues-
day of August in each year, shall name ten days, prior to the
first day of September, October, November and December,
respectively, for the sittings of the collectors in their respective
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.