ART. 10.] DORCHESTER COUNTY. 753

the clerk shall give notice as hereinafter mentioned, once a
week for three successive weeks, by advertisement, inserted in
all the newspapers published in said county, or in such of them
as will insert the notice, for the sum of three dollars, provided
that the publication thereof in one of said newspapers shall be
sufficient, if one only will insert the notice on said terms. If all
but one refuse to publish the notice on said terms, said clerk
shall publish the same in the one newspaper, and also by means
of handbills, conspicuously posted in two or more places in each
election district of the said county; or if all refuse, he shall
give the notice by handbills, conspicuously posted as aforesaid.
If the notice is published in all the newspapers of the county,
the clerk may also give said notice by handbills. The said
notice in the newspapers and in the handbills shall set forth:
(1) the date of the levy, and the day on which the taxes levied
shall become due and in arrear, and the date from which the
same shall bear interest; (2) the rate per cent, for the year, im-
posed on the taxable property for the State and county, re-
spectively; (3) the discount or rebate, that will be allowed, in
the case of any taxes, which shall be paid, on any specified day,
before the taxes become due and in arrear.

112. The annual levy of taxes shall be made on or before the
first day of July in each year, or as soon thereafter as may be
practicable.

113. Each taxpayer shall be allowed a rebate in the State
and county taxes respectively, with which he is assessed and
charged in any year, at the rate of two and a-half per cent, on
all sums paid by him to the treasurer and collector, or to one
of his assistants or deputies, on or before the first day of Sep-
tember in the year in which the taxes are levied, and he shall
be allowed a rebate at the rate of two per cent, on all sums paid
by him as aforesaid after the first day of September and on or
before the first day of October in such year, and he shall be
allowed a rebate at the rate of one per cent, on all sums paid by
him as aforesaid after the first day of October and on or before
the first day of November in such year, but no rebate shall be
allowed to the treasurer and collector in his accounts unless the
taxpayer actually pays all his State and county taxes in the
year for which the rebate is given, and takes and receives a quit-
tance therefor. The date of the payment of such taxes and the
amount of the rebate shall be noted in or on the acquittance.
The taxes may be paid, less the rebate, at the office of the
County Commissioners in Cambridge, or to the treasurer and
collector, in person, or to one of his assistants or deputies, when
attending in any election district of said county for the pur-
pose of collecting taxes.