742 LAWS OF MARYLAND.

all taxes collectible by him, for making a complete statement of
the State and county taxes which may be in his hands uncol-
lected, and to pay over to the parties entitled thereto, the
amounts, respectively due thereon, which period of twelve
months the said retiring collector is hereby given for the pur-
poses aforesaid, and in which period he shall fully complete the
collection and accounting aforesaid, and shall fully report to
the Circuit Court for Charles County, all unreported tax sales
which shall have been made by him, as hereinafter provided.

SEC. 4. That the County Commissioners shall provide and
furnish the Treasurer an office in the courthouse building, or
in some other building, as near thereto as possible, and it shall
be the duty of the Treasurer to keep his said office open daily,
except on legal holidays, and shall attend for the transaction
of business therein in person or by deputy appointed as here-
inafter provided.

SEC. 5. That the said Treasurer may appoint some person
resident in said county to tbe Assistant Treasurer, who shall
be authorized to act in his place and for whose acts he shall be
responsible, and who shall give such bond, conditioned for the
faithful performance of the duties imposed upon him, as the
Treasurer may require; the said Assistant Treasurer to be paid
three hundred dollars by the county and such other compensa-
tion, if any, as the Treasurer may contract to pay him out of
his own salary or commissions, and the said sum of three hun-
dred dollars shall be levied for the use of the said Assistant
Treasurer at the same time as hereinafter provided for the
levy of the salary of the Treasurer.

SEC. 6. That the said Treasurer shall receive an annual sal-
ary of twelve hundred dollars, to be levied by the County Com-
missioners at their annual levy each year, beginning with the
first levy after the term of office of said Treasurer shall begin;
and he shall also be allowed the commissions allowed by Arti-
cle 81 of the Code of Public General Laws of Maryland, enti-
tled "Revenue and Taxes," for the collection of State taxes, as
well as such fees for making new assessments as are now al-
lowed to collectors for making the same.

SEC. 7. That all persons or incorporated institutions who
shall pay their taxes, State or county, on or before the first
day of September of the year for which they were levied, shall
be entitled to a deduction of three per centum on the amount
of said taxes; for all taxes that are due, after the first day of
September succeeding the date of their levy there shall be in-
terest charged at the rate of 6 per centum per annum, but pay-
ment of said taxes shall not be enforced by sale until after the
first day of January succeeding the date of the levy of the same.