|
|
CHAP. 76.
|
the last day of September a discount of three per cent, shall
be allowed ; and on all county taxes paid on or before the last
day of October next succeeding the levy a discount of two
per cent, shall be allowed ; and the county treasurer shall take
the discount from the tax bills for county purposes regularly,
in the manner aforesaid, and shall note the same upon his
book, and upon the receipt given for taxes so paid ; but the
discount allowed on county taxes by this section or on State
taxes provided by law, shall not be made to any person, set of
persons, or corporate institution, unless the whole amount of
State and county taxes due by such person, set of persons, or
corporate institution for the current year be paid at the time
of making such discount.
SEC. 8. And be it enacted. That within sixty days after the
annual levy shall have been made, the said treasurer in per-
|
|
|
|
True copy of
assessment
list to
be made.
|
formance of his duties as clerk to said County Commissioners
shall make a true copy of the assessment list of Wicomico
county in books supplied by the County Commissioners for
the purpose, showing the aggregate assessment of every person,
set of persons or corporate institution as the same there
appears on the assessment books of said county, with the
name of said owners arranged according to election district,
and alphabetically for each district, and the amount of State
and county taxes due and owing by every such person, set of
persons or corporate institution, and said books shall be kept
in the office of the County Commissioners, and the said
treasurer shall place thereon all credits, whether for money
received, transfers, insolvencies, discounts or abatements ; and
it shall be the further duty of said treasurer to enter alpha-
betically on a ledger the entire account of each taxpayer in
one place, so that the whole may be seen and easily examined;
and it shall be the further duty to keep the account, as pro-
vided above in this section, in separate and distinct sets of
books for each election district of Wicomico county. It shall
also be the duty of said treasurer to keep a full and fair cash
account showing all sums of money received by him, so as to
indicate the source whence the same was received, respectively,
and showing all sums of money paid out by him either to the
County Commissioners or to the Treasurer of the State of
Maryland.
SEC. 9. And be it further, enacted, That all books, docu-
|
|
|
|
Books, etc.
subject to
examination.
|
ments and papers pertaining to the county treasurer's office
shall be the property and records of Wicomico county, and
shall be kept in the County Commissioner's office, and shall
at all times be subject to the examination of the County Com-
missioners, the grand jury of Wicomico county and any tax-
|
|
