FRANK BROWN, ESQUIRE, GOVERNOR.

571

taxes levied in his collection district, and to report to the
County Commissioners all new and missed property in his
district liable to taxation.

Duties.

97. The compensation of said collectors shall be fixed by,
the County Commissioners at the time of their appointment,
and for all services rendered, shall not exceed live per centum
of the whole amount of the taxes collected by them, respec-
tively.

Compensa-
tion.

98. The County Commissioners, 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 sittings of the collectors in their respec-
tive 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.

Sittings of
collectors.

99. Within five days after the last day on which such
sittings are required in each month, the collectors shall pay
over to the treasurer of the county, the taxes received by them
during said sittings, and a failure to comply with said require-
ments shall subject the collector, so failing, to a loss of the
discount allowed him during said sittings.

Payments to
treasurer.

100. Each collector may receive any part of the levy ligt on
payment of taxes, at any time, subject to the same rate of
discount that he is directed to allow on taxes paid.

May receive
taxes at
any time.

101. All documents, books and papers belonging to the
office of any collector are the property of said county, and
shall be subject at all times to the examination of the County
Commissioners.

Documents,
books and
papers.

102. The annual levy made by the County Commissioners
shall be due and payable on the first day of the 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., and on all taxes paid
before the first day of December, a discount of one per cent.,
said discount to apply only to county taxes.

Discounts.

103. On the first day of January next after the taxes are

levied they shall be deemed to be due and in arrear and shall
bear interest from that day; and each collector shall make out

When taxes
in arrear.