8

LAWS OF MARYLAND.

SEC. 87 B. And be it enacted, That all county

taxes levied by the County Commissioners shall be

due and payable on the first day of the month next

following that in which they were levied, and all

Taxes paya-

. persons and corporations that shall pay their county

ble.

taxes prior to the first day of July following such
levy shall be entitled to a deduction of five per cen-

tum on the amount of said taxes; on all county taxes

paid during the month of July a discount of four

per centum shall be made ; on all county taxes paid

during the month of August a discount of three per

centum shall be made; on all county taxes paid dur-

ing the month of September a discount of two per

centum shall be made; on all county taxes paid

Deduction.

during the month of October a discount of one per

centum shall be made ; on all county taxes paid dur-

ing the month of November a discount of one-half

of one per centum shall be made, and on all county

taxes paid during the month of December no dis-

count shall be made, but the full amount thereof,

without interest, shall be collected ; all county taxes

Bear interest.

remaining unpaid after the expiration of the month
of December shall bear interest from the first day of

the following month of January, and such interest

shall be charged and collected and placed to the

credit of the county, as well as the principal of the

taxes thus received ; and the books of the collector

shall be so kept as to show the amount assessed to

each individual, the date of the payment thereof and

the amount received as interest.

SEC. 8T C. Be it enacted, That the collector shall

Enter on

enter on books kept for the purpose accounts of all

book.

taxes to be collected by him, with the names of the

owners of the property so taxed, the particulars

thereof, and the rate and amount due on the same,

and shall place thereon, with proper dates, all credits,
whether for money received, transfers, insolvencies,

discounts or abatements ; and it shall be the further

duty of the collector to enter alphabetically on his

ledger the entire account of each taxpayer in one

place, so that the whole may be seen and examined

by the several persons to whom the property is as-
sessed.

SEC. 87 D. Be it enacted, That all orders or

Shall be sign-
ed

warrants drawn upon said collector by the County
Commissioners shall be signed by the President and