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Session Laws, 1890
Volume 396, Page 189   View pdf image (33K)
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ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

189



of State and county taxes collected and paid over by him; and it


shall be the duty of the county commissioners of said county at


their annual levy of taxes, to levy a sufficient sum to pay the esti-


mated commission of the treasurer and the necessary expenses of


the office as required by this law.


SEC. 5. And be it enacted, That all tax -payers who shall pay


their taxes in cash on or before the first day of September follow-


ing the levy shall be entitled to a discount thereon of five per


cent.; on or before the first day of October following a discount


of four per cent.; on or before the first day of November follow-

Discount.

ing a discount of three per cent., and on or before the first day of


December following a discount of two per cent., which shall be


allowed by the treasurer in his settlement with them and which


shall be allowed the treasurer in his settlement with the commis-


sioners.


SEC. 6. And be it enacted, That it shall be the duty of the


treasurer to keep certain books to be supplied by the said com-


missioners, in which shall be entered a full, fair and correct


account of all matters relating to the duties of his office, he shall


also keep a full and fair correct cash account showing all sums


of money received by him so as to indicate the sources whence re-


ceived and showing all sums of money disbursed by him so as to


indicate the purposes to which applied; he shall report and ex-


hibit to the said commissioners once in every two months oftener


if required by said commissioners, a full and particular statement

Statement

and account of his receipts and disbursements from the time of


his appointment or from the time of his last report as the case


may be, and shall exhibit also his vouchers for his disbursements,


which vouchers after cancellation shall be retained by said treas-


urer, but the statement shall be left with the commissioners and


filed in the office; all books, accounts and papers belonging to


the treasurer's office shall be the property and records of Calvert


county, and at all times shall be subject to the examination of


the county commissioners; all books, documents and papers,


goods and chattels, accounts and credits, money and deposits be-


longing to the treasurer's office or in his custody as treasurer shall


be delivered up and transferred by him to his successor in office


who shall receipt therefor; provided, that the tax levies placed


in his hands for collection or so much thereof which shall remain


uncollected or unaccounted for by him and for which his bond is


responsible shall be retained by him.


SEC. 7. And be it enacted, That it shall be the duty of the


treasurer as soon as the annual tax levy shall have been made and


placed in his hands to prepare the bill of each tax-payer, and on


application, he shall forward the bill by mail or otherwise or


deliver the same to the person or corporate institution to whom


the prpperty included in such bill is assessed; it shall be the




 
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Session Laws, 1890
Volume 396, Page 189   View pdf image (33K)
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