FRANK BROWN, ESQUIRE, GOVERNOR.

treasurer and collector shall make his final accounting with
the State Treasurer and with the County Commissioners on or
before the second Tuesday in July of each year, and after
being allowed for insolvencies, close his tax accounts for the
previous year; the provisions of this section, relating to the
collection of State and county taxes, shall not apply to estates
in the hands of trustees, executors or administrators, or other-
wise in custodia legis, the taxes on such estates becoming
demandable only at such times as they may be ready for dis-
tribution according to law.

893

SEC. 217. And be it enacted, That the said treasurer and
collector shall receive as compensation for his services an
annual salary of eighteen hundred dollars; and all books,
papers and documents pertaining to the official duties of county
treasurer and collector of State and county taxes, shall be pur-
chased at the expense of the county and shall belong to Som-
erset county, and be at all times subject to examination by the
County Commissioners of Somerset county, or by any one
authorized by said commissioners to inspect or examine the
same.

Compensa-
tion of
treasurer
and col-
lector.

SEC. 218. And be it enacted, That all taxpayers who shall
pay their taxes in the month of October next succeeding the
levy of same, shall be entitled to a discount of four per cent,
on the amount due; and all who shall pay in November fol-
lowing the levy of same, shall be entitled to a discount of three
per cent., which shall be allowed by the treasurer and collector
to such persons so paying, and which shall be allowed to the
treasurer and collector in his settlements with the County
Commissioners.

Discounts,

SEC. 2. And be it enacted, That this act shall take effect
and go into operation on the first day of July in the year
eighteen hundred and ninety-four.

Approved April 6th, 1894.

Effective,