LLOYD LOWNDES, ESQUIRE, GOVERNOR.

urer qualifies as herein provided; provided, that such new
treasurer so taking the place made vacant by death, removal or
resignation, shall not collect nor take charge of any of the
taxes that may be in hands of said late treasurer uncollected,
and for which the bonds of said late treasurer are responsible ;
but such taxes shall be collected under existing laws applicable
to collection of State and county taxes when there is death or
resignation.

889

SEC. 3. And be it enacted, That the County Commissioners
shall provide and furnish the treasurer an office in the court-
house building or in some other building as near thereto as pos-
sible, and it shall be the duty of the treasurer to keep his said
office open daily except on legal holidays, and he shall attend
for the transaction of business therein in person or by deputy,
and it shall be his duty to attend in person to collect and receive
taxes at least once in, every three months in each election dis-
trict at such times and places as he may designate, of which
at least ten days' notice shall be given by publication in a news-
paper or newspapers and by handbills posted in the respective
districts at the expense of the county, not to exceed, however,
the sum of fifty dollars.
SEC. 4. And lie it enacted, That it shall be the duty of the
clerk of said County Commissioners within ten days after the

Office of
treasurer.

annual tax levy shall have been made, to deliver to the treasurer
a fair copy of the assessment list of said county showing the
aggregate assessment of every person, corporate institution or
set of persons as the same then appears on the assessment books
of said county, with the names of said owners arranged accord-
ing to election districts and alphabetically for each district and
the amount of State and county taxes due and owing by every
such person, corporate institution or set of persons, and also to
deliver to said treasurer a certified copy of the rules or resolu-
tions of said County Commissioners making said tax levy, and
also to deliver to said treasurer a certified copy from such book
containing the same, of a list of each item for which and each
person for whom a levy is made and the amount thereof, and
the said treasurer shall pay the same out of his collections upon
the order of said County Commissioners, and the said treasurer
shall receive for his services a salary of $1,600 per annum, to
be paid by the county.

Assessment

list.

SEC. 5. And be it enacted, That all taxpayers who shall pay
their taxes on or before the first day of September following
the levy, shall be entitled to a discount thereon of five per
cent.; on or before the first day of October following a dis-

Discounts.