ROBERT M. McLANE, ESQUIRE, GOVERNOR.

615

visions of section one hundred and ninety-eight of this

article.

SEC. 198. The county commissioners of said county

shall make their annual levy for state and county

taxes on or before the third Tuesday in April, in each

Levy— w ten
made

and every year, and the same shall be due and paya-

ble on the first day of July next succeeding the date

of the levy thereof; from all tax bills for county

purposes, which shall be paid prior to the first day of

September in the year of the levy thereof, a discount

of five per centum shall be deducted from the amount

thereof; from all such bills paid during the month of

September succeeding the levy thereof, a discount of

Discounts al-
lowed.

four per centum shall be allowed; from all paid

during the month of October succeeding, a discount

of three per centum shall be allowed; from all paid

during the month of November succeeding, a discount

of two per centum; upon all bills for county taxes

paid during the month of December in the year of

the levy thereof, the amount thereof, without discount

or interest, shall be required and paid; all taxes levied

for county purposes remaining unpaid on the thirty-

first day of December in the year of the levy thereof

shall be in arrear, and interest shall be charged and

Interest— wiv.oi

collected thereon from the date 'when the same shall

eliargeabto.

have been due and payable, to wit: from the first day

of July next succeeding the levy thereof; and the

treasurer shall make deductions from and charge in-

terest on the tax bills for county purposes regularly

in the manner aforesaid, and shall note the same upon

his books and upon the receipts given for taxes so

paid; but the deduction allowed on county taxes by

this section shall not be made to any person, persons or

Deductions— to
whom allowed.

corporate institution, unless the whole amount of state

and county taxes due by such person, persons or cor-

porate institution for the current year be paid when

the same is made.

SEC. 199. It shall be the duty of the clerk of said

county commissioners, within ten days after the annual

tax levy shall have been made, to deliver to the treasurer

a fair copy of the assessment lists of said county, show-

ing the aggregate assessment of every person, corporate

Duty of clerk.

institution or set of persons, as the same then appears

on the assessment books of said county, with the names

of the said owners arranged according to election

districts and alphabetically for each district; and also