1516 LAWS OF MARYLAND. [CH. 680
sessed, setting forth plainly the various forms of property
upon which by law different rates are to be charged, the per-
centage for both State and county taxes for the year, and the
aggregate of the State and county taxes levied in each election
district, and shall also certify to the treasurer all the items
of the levy made by them, showing in detail the several amounts
levied and the specific purpose for which each is levied, and
the treasurer shall thereupon open up on his books proper
accounts, crediting each item so levied under its proper head,
and as payments are made, charging the amounts so paid to
the several accounts, and he shall place the names of the tax-
payers and the several amounts with which they are assessed
upon his books, and shall be prepared to furnish bills and re-
ceive taxes on or before the first day of June in each year.
467. County taxes shall be due as soon as they are levied,
and shall bear interest from the first day of the next Septem-
ber at the rate of six per cent., and on all county taxes paid
before September 1st, a discount of one-half per centum per
month shall be allowed.
468. The treasurer shall as soon as the annual levy is
placed in his hands give notice thereof by advertisement, stat-
ing the time from which taxes bear interest and the discounts
allowed on both State and county taxes and warning taxpayers
of their liability to be published as delinquents and to have
their property sold if taxes are not paid as required by law;
he shall also immediately make out the bill of each taxpayer
upon which a similar notice shall be printed, and he shall upon
application forward the bill by mail to the taxpayer or his
agent.
469. On the first days of October, January, April and
July of each year, and oftener if the County Commissioners
require it, the treasurer shall make a report of the receipts
and disbursements for the preceding months, showing the
sources of such receipts and the respective accounts for which
such disbursements were made, and on the first day of July
in each year he shall make a similar report covering the re-
ceipts and disbursements for the preceding year, which re-
ports shall be presented to the County Commissioners at their
first meeting after said respective dates, and a short summary
of said quarterly reports shall be published by the County
Commissioners.
470. The said treasurer shall keep separate accounts of
the State and county levies of taxes, and the sums received by
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