HARRY W. NICE, GOVERNOR. 365

such vacancy by the election of a competent person for the
remainder of the term, who shall within twenty days from
the date of his election, qualify and bond as hereinbefore di-
rected; and the County Commissioners shall continue after
twenty days to make such election until a Treasurer shall
qualify and bond as aforesaid; provided, that such new Treas-
urer so taking the place made vacant by removal, death or
resignation, shall not collect nor take charge of any of the
taxes that may be in the hands of such late Treasurer uncol-
lected, and for which the bond of such late Treasurer is re-
sponsible, except as herein otherwise provided; but such taxes
shall be collected under existing laws applicable to collectors
of State and County taxes when there is a death or resigna-
tion; the sureties on any Treasurer's bonds shall, when so re-
quired by said Commissioners, make oath in due form of law,
respectively, that they are the owners in their own right of real
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 Treas-
urers such other or further bond, with such other further
security as in their judgment the interest of the State and
County may require.

102. All taxes shall be levied for the calendar year, and as
of the first day of January of such year as the date of finality.
The County Commissioners shall fix the rate of County taxa-
tion for such year on or before the first day of February; all
County taxes shall be due and payable on the first day of April
of such calendar year, and shall be overdue and in arrears on
the first day of the succeeding October; on all County taxes
paid on or before the first day of June, a discount of two per
cent, shall be allowed; and on all County Taxes paid during
the months of June and July a discount of one per cent, shall
be allowed; and upon all taxes paid during the months of
August and September the amount thereof without discount
or interest shall be required; but upon all State and County
taxes remaining unpaid after the 30th day of September, inter-
est at the rate of one-half of one per cent, per month shall
be charged and collected. 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 institution 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.