EDWIN WARFIELD, ESQ., GOVERNOR.

905

each election district, and shall also certify to the treasurer
all the items of the levy made by them, showing in detail
the several amounts levied and the specific purpose for which
each is levied, and the treasurer shall thereupon open upon
his books proper accounts crediting each item so levied under
its proper head, and as payments are made charging the
amounts so paid to the several accounts, and he shall place
the names of the taxpayers and the several amounts with
winch, they are assessed upon his books, and shall be pre-
pared to furnish bills and receive taxes on or before the first
day of June in each year.
262 B. County taxes shall be due as soon as they are

CHAP. 468 1/2

levied and shall bear interest from the first day of the next
September at the rate of six per cent, and on all county
taxes paid before September 1st a discount of one-half per
centum per month shall be allowed.
262 C. The treasurer shall as soon as the annual levy is

When taxes
are due.

placed in his hands give notice thereof by advertisement,
stating the time from which taxes bear interest and the dis-
counts allowed on both State and county taxes and warning
taxpayers of their liability to be published as delinquents
and to have their property sold if taxes are not paid as
required by law; he shall also immediately make out the
bill of each taxpayer upon which a similar notice shall be
printed, and he shall upon application forward the bills by
mail to the taxpayer or his agent.
262 D. On the first days of October, January, April and

Notice to be
given by ad-
vertisement.

July of each year, and oftener if the County Commissioners
require it, the treasurer shall make a report of the receipts
and disbursements for the preceding months showing the
sources of such receipts and the respective accounts for
which such disbursements were made, and on the first day
of July in each year he shall make a similar report covering
the receipts and disbursements for the preceding year, which
reports shall be presented to the County Commissioners at
their first meeting after said respective dates, and a short
summary of said quarterly reports shall be published by the
County Commissioners.
262 E. The said treasurer shall keep separate accounts of

Report to be
made.

the State and county levies of taxes, and the sums received
by him on account of the county levy shall be disbursed
exclusively for county purposes; and any person for whose

Separate
account tc
be kept.