SOMERSET COUNTY. 1133

SEC. 218. And be it enacted. That the County Commissioners
shall make their annual levy for State and county taxes on or
before the first Tuesday in July in each and every year, and
the same shall be due and payable on the first day of January
next succeeding the levy thereof, and on all county taxes paid
on or before the last day of October a discount of three per
cent, shall be allowed, and on all county taxes paid on or
before the last day of November a discount of two per cent,
shall be allowed; and the County Treasurer shall take the
discount from the tax bills for county purposes regularly in the
manner aforesaid and shall note the same upon his book and
upon the receipt given for taxes so paid, but the discount
allowed on county taxes by this section or on State taxes
provided by law, shall not be made to any person, set of persons
or corporate institutions, unless the whole amount of State and
county taxes due by such person, set of persons or corporate
instituions for the current year be paid at the time of making
such discounts.

SEC. 219. And be it enacted, That within sixty days after
the annual levy shall have been made the said Treasurer, in
performance of his duties as Clerk to said County Commis-
sioners, shall make a true copy of the assessment list of Som-
erset County in books supplied by the County Commissioners
for the purpose, showing the aggregate assessment of every
person, set of persons or corporate institutions as the same
there appears on the assessment books of said county, with the
name of said owners arranged according to election districts,
and alphabetically for each district, and the amount of State
and county taxes due and owing by every such person, set of
persons or corporate institutions; and said books shall be kept
in the office of the County Commissioners, and the said Treas-
urer shall place thereon all credits, whether for money received,
transfer, insolvencies, discounts or abatements.

It shall also be the duty of said Treasurer to keep a full and
fair cash account, showing all sums of money received by him,
so as to indicate the source whence the same was received,
respectively, and showing all sums of money paid out by him
either to the County Commissioners or to the Treasurer of the
State of Maryland.

SEC. 220. And be it enacted, That all books, documents and
papers pertaining to the County Treasurer's office shall be the
property and records of Somerset County, and shall be kept in
the County Commissioners' office, and shall at all times be
subject to the examination of the County Commissioners, the
Grand Jury of Somerset County and any taxpayer or tax-
payers of said county; and all said books, documents and