ALBERT C. RITCHIE, GOVERNOR. 383

Sections 147 and 148 of said Code as amended by Chapter
2 of the Acts of 1920, relating to the duties of the Trea-
surer of Baltimore County, the collection of taxes in said
County and imposing additional duties upon the County
Commissioners of said County in respect thereto.

SECTION 1. Be it enacted by the General Assembly of Mary-
land, That Sections 142, 144, 146, 149, 150, 151, 154 and 155
of Offutt's Code of Public Local Laws of Baltimore County
(1916) and Sections 147 and 148 of said Code as amended by
Chapter 2 of the Acts of 1920, be and the same are hereby
repealed and re-enacted with amendments so as to read as
follows:

SEC. 142. The Treasurer shall be responsible for the books
which shall be styled tax books for the different tax years,
which tax books shall be compiled in double entry form in the
office of the County Commissioners under their directions by
their clerks from the assessment books and other data in their
office and be delivered to the Treasurer before the first day of
January in each year hereafter. Said tax books shall show the
accounts of all taxes to be collected by the Treasurer, with the
names of the owners of the property so taxed and the post
office address of such owners when obtainable, and the amount
of the assessment and the rate or rates of taxation, and said
Treasurer shall place on each account all credits whether for
money received, transfers, insolvencies, discounts or abate-
ments. Each account of each tax payer shall be entered in
one place so that the whole may be readily seen and examined.
In compiling the tax books sufficient space shall be provided
for the credit and other entries to be made by the Treasurer.
The Treasurer shall accept payment on account of taxes only
under the following conditions: (1) account bills shall be
made out in the office of the County Commissioners and the
first bill or account bill for taxes on real estate shall embrace
all taxes on personal property due by the tax payer to whom
the real estate is assessed; (2) in furnishing an account tax bill
the item or items on which it is desired to pay taxes shall be
copied on the tax bill from the assessment books in the office
of the County Commissioners; (3) no item appearing on said
assessment books shall be apportioned, nor shall taxes be paid
on account of any item; (4) County taxes shall not be accepted
by the Treasurer unless State taxes are paid at the same time
and vice versa; (5) and whenever any account bill is paid,
the Treasurer shall enter on the tax books the description of