194

LAWS OF MARYLAND.

shall be sufficient evidence in a suit against him, and

his books shall be at all times open to the inspection

of the county commissioners.

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

of the clerk of the county commissioners on or before

Duty of clerk.

the first day of August in each year, to deliver to each

collector a copy of the assessment of his collection

district, with the rate of taxes for said year and the

aggregate amount placed in his hands for collection.

SEC. 8. And be it enacted, That the annual levy

made by the county commissioners shall be due and

payable on the first day of September of the year in

which it is made; but the commissioners shall allow

on all taxes paid before the first day of September a

Discounts al-
lowed.

discount of four per cent.; on all taxes paid before the

first day of October a discount of three per cent.; on

all taxes paid before the first day of November a dis-

count of two per cent., and all taxes paid before the

first day of December a discount of one per cent., said

discount to apply only to county taxes.

SEC. 9. And be it enacted, That the county com-

missioners, on or before the second Tuesday of August

in each year, shall name ten days, prior to the first

day of September, October, November and December

Name dajs of

sitting.

respectively, for the sitting of the collectors in their

respective districts, for the purpose of receiving taxes,

and also the places at which their sittings shall be

held, and shall direct the clerk to give public notice

of the times and places so named.

SEC. 10. And be it enacted, That the collectors shall,

within five days after the last day on which such sit-

ting is required in each month, pay over to the treas-

Pay over taxes
received.

urer of the county the taxes received by them during

said sitting, and a failure to comply with said require-

ments shall subject the collector so failing to a loss of

the discount allowed him during said sitting.

SEC. 11. And be it enacted, That each collector may

Receive part of

receive any part of the levy list on payment of taxes,

levy list.

at any time, subject to the same rate of discount that

he is directed to allow on taxes paid.

SEC. 12. And be it enacted, That on the first day

of January next after the taxes are levied, they shall

When clue and

be deemed to be due and in arrear, and shall bear

in arrear.

interest from that day, and the collectors shall each

make out for the delinquents in his collection district

a statement showing the amount due from said delin-