ELIHU E. JACKSON, ESQUIRE, GOVERNOR.

689

estate situated in said county equal, at least, over and above their

debts and liabilities in value" to the amount of the bond; the said

commissioners may at any time demand of any treasurers such

other or further bond, with such other or further security as in

their judgment the interest of the State and county may require.

44. The county commissioners shall provide and furnish the

treasurer an office in the court house building, or in some other

building as near the same as possible, in the town of Oakland,

which office shall be plainly designated by external sign as the

office of the county treasurer; and it shall be the duty of the

treasurer to keep his said office open from nine o'clock in the

forenoon until three o'clock in the afternoon, and to attend therein

Office,

for the transaction of business by person or by deputy, on every

day in the week, except Sundays and legal holidays, and except

when he is absent from the town of Oakland for the purpose of

collecting taxes as hereinafter provided; it shall be his duty to

attend iu person or by deputy, in each election district of said

county at least two days between the first day of July and the

first day of September in each year, to collect and receive taxes ;

To collect.

and he shall give at least two weeks notice of the times and places

of such visits to the respective districts by handbills announcing

the same, conspicuously posted in three public places in each elec-

tion district of said county, and by advertisement in two news-

papers published in said counties, and such handbills and adver-

tisements shall contain section forty-five of this article.

45. The county commissioners shall make their annual levy

for State and county taxes on or before the third Tuesday of

April in each and every year; all county taxes shall be due and

payable on the first day of September next succeeding the date

of the levy thereof; and on all county taxes paid on or before

the said first day of September, a discount of three per cent, shall

be allowed; and after the first day of January all taxes shall bear

Discount.

interest at the rate of six per cent, per annum until paid; the

treasurer shall take the discount 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 discount allowed on county taxes

by this section shall not be made to any person or corporate in-

stitution 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.

46. 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

A copy

lists of said county, showing the aggregate assessment of every

person, corporate institution or set of persons, as the same then

44