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Levy to be
made.
Discount to
be allowed.
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Section 43. 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 and every year, and the
same shall be due and payable 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; and
all such bills paid during the month of September succeed-
ing the levy thereof a discount of 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 mouth of November
succeeding a discount of two per centum shall be allowed ;
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 arrears, and interest shall be charged and collected
thereon from the first day of January next succeeding the levy
thereof ; and the treasurer shall make deduction and charge
interest 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 or corporate institution unless the whole amount
of State and county taxes due by such persons or corporate
institutions for the current year be paid when the same is
made.
Section 43 A. It shall be the duty of the clerk of the
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Copy of
assess ment
list to be
delivered to
treasurer.
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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, 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 the said owners
arranged according to election districts and alphabetically for
each district ; and also to deliver to the said treasurer a certi-
fied copy of the order or resolution of the County Commis-
sioners making such tax levy. It shall also be the duty of the
clerk of said commissioners to examine and audit the accounts
and reports of the treasarer, as presented to them under their
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