JOHN WALTER SMITH, ESQ., GOVERNOR.

489

Section 8 A. 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 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 discount of two per cent., and on all taxes paid before the
first day of December a discount of one per cent. ; said dis-
count to apply only to county taxes.

CHAP. 353.

When levy
shall be due
and payable.

Section 8 B. And be it enacted, That the County Commis-
sioners 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, 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.

Time of
sitting for
receiving
taxes.

Section 8 C. And be it enacted, That the collectors shall
within tive days after the last day on which such sittings is
required in each month pay over to the Treasurer of the
county the taxes received by them during the said sitting, and
a failure to comply with said requirement shall subject the
collector so failing to a loss of the discount allowed him
during said sitting.

Taxes to be
pain over to
Treasurer.

Section 8 D. And be it enacted, That each collector may
receive any part of the levy list on payment of taxes at any
time, subject to the same rate of discount that he is directed
to allow on taxes paid.

Levy
list received.

Section 9. And be it enacted, That on the first day of Janu-
ary next after the taxes are levied they shall be deemed to be
due and in arrear and shall bear interest from that day, and the
collectors shall each make out for the delinquents in his col-
lection district a statement showing the amount due from said
delinquent, and shall at once present the statement to such
delinquent or his or her agent, and if no owner or agent in
county, to post same on land, together with a notice that unless
the taxes so due are paid before the first day of July next,
and in default of payment at expiration of such time the col-
lector shall at once proceed to enforce the payment of such
taxes in the manner provided for collectors of taxes by the
Code of Public General Laws.

When taxes
are due and
in arrears.

Section 9 A. And be it enacted, That the bond of any col-
lector failing to comply with the preceding section shall be put
in suit by the County Commissioners at the October term of
the Circuit Court for Worcester County next after the said first

Bond to be
put in suit.