ELIHU E JACKSON, ESQUIRE, GOVERNOR.

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 dis-
count of three per cent.; on all taxes paid before
the first day of November, a discount of two per
cent., and all taxes paid before the first day of
December, a discount of one per cent., said dis-
count to apply only to county taxes.
SEC. 9. That the county commissioners, on or

185

before the second Tuesday of August, in the
year eighteen hundred and eighty-nine, and in
each and every year thereafter, shall name, ten
days prior to the first day of September, October,
November and December, respectively, for the
sitting of the collectors in their respective dis-
tricts, 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.
SEC. 10. That the collectors shall, within five

Sitting of col-
lectors.

days after the last day on which such sitting is
required in each month, pay over to the treasurer
of the county the taxes received by them during
said sitting, and a failure to comply with said
requirements shall subject the collector so fail-
ing to a loss of the discount allowed him during
said sitting.

When to pay
over.

SEC. 11. That each collector may receive any
part of the levy list on payment of taxes at any
time, subject to the same rate of discount that he
is directed to allow on taxes paid.
SEC. 12. That, on the first day of January next
after the taxes are levied, as hereinafter required,

What col-
lectors may
receive.

they shall be deemed to be due and in arrear,
and shall bear interest from that day, and the
collectors shall each make out for the delinquents
in his collection district a statement showing the
amount due from said delinquents, and shall at
once present the statement to such delinquent or

When duo and
in arrear.

his or her agent, and if no owner or agent in the
county, to stick up the same on the land, together
with a notice that unless the taxes so due are
paid before the first day of December next, and
in default of payment at expiration of such time,
the collector shall at once proceed to levy on,
take into possession, advertise and sell, after ten

Post notice.