WM. T. HAMILTON, ESQUIRE, GOVERNOR.

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and the aggregate amount placed in his hands for

collection.

SECTION 66. The annual levy made by the County

Commissioners shall be due and payable on the first

When due.

day of September of the year in which it is made ;

hut 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

Discount.

paid before the first day of November a discount of

two per cent.; on all taxes paid before the first day

of December a discount of one per cent.; said dis-

counts to apply only to county tax, and the discounts

on State tax to remain as regulated by the Code of

Public General Laws.

SECTION 67. The County Commissioners, on or be-

fore the second Tuesday of August, in each year,

shall name six days prior to the first day of Septem-

ber, six days prior to the first day of October, six

days prior to the first day of November, and six

days prior to the first day of December, for the

Days of sitting

sitting of the collectors in their respective districts

for the purpose of receiving taxes; and the com-

missioners shall also designate the places in each

district at which the sittings shall be held, and shall

require their clerks to give public notice of the days

and places so named and designated.

SECTION 68. And the collectors shall, within five

days after the close of each sitting, pay to the State
treasurer and to the clerk of the County Commis-

To whom paid.

sioners the taxes received by them during said sitting;

and a failure to comply with this section, so far as it

relates to county tax, shall subject the collector or

collectors so failing to a loss of the discount allowed

by him or them during said sitting; and the clerk

of the County Commissioners, for all tax received

by him from collectors after the expiration of the

five days succeeding each sitting, shall give his re-

Give receipt.

ceipt for the actual amount paid, without discount.

SECTION 69. On the first day of January taxes

shall be deemed in arrear, and the collectors shall

When in

make out for each delinquent in their respective

arrear.

districts a statement of amount of taxes due from

said delinquent, and shall at once present the state-

ment to such delinquent, or his or her agent, together