1208 LAWS OF MARYLAND. [CH. 498

be charged and collected on all taxes not then paid from
the first day of the preceding September, the date when
they shall become due and payable; and immediately after
the first day of December the bailiff shall deliver or mail
to the best known post-office address of every delinquent
who has not prior thereto received the same, an account
of his assessment and the taxes and interest due thereon,
with a notice or warning to said delinquent thereto at-
tached, that unless payment be made in full within twenty
days from the mailing or delivery of such notice, or posting
such notice upon the premises, that the same will be col-
lected by process of law.

(b) The said bailiff shall collect and pay over to the
Treasurer on or before the first day of July of the next
succeeding year all taxes levied by the Commissioners and
placed in his hands for Collection and for the purpose of
enforcing the aforegoing provisions, the said Commission-
ers are hereby authorized, empowered and directed to exa-
mine the books and papers of the said bailiff, including
the receipts from said Treasurer, to ascertain whether
said taxes which were placed in his hands for collection
have been collected; and the said bailiff is hereby directed
to deliver said books, papers and receipts to said Commis-
sioners, and to assist them in every way that they may
require in making said examination; and if said Commis-
sioners, or a majority of them, shall find that all of said
taxes, save those which are insolvent, have not been col-
lected, they are hereby directed to immediately cause suit
to be entered on said bailiff's bond for the amount remain-
ing uncollected, after having deducted therefrom the
amount which is insolvent and uncollectible, and such suit
shall be brought for the use of the Commissioners of Hen-
derson; and any judgment entered against said bailiff and
his bond in said suit shall be immediately collected by said
Commissioners as other judgments are now collected; and
the amount so collected shall be immediately paid over to
the Treasurer.

312W. All taxpayers who shall pay their taxes in the
month of August following the date of their levy shall be
entitled to a discount of five percent; all who shall pay in
September following the date of their levy shall be en-
titled to a discount of four per cent; all who shall pay in
October following the date of their levy shall be entitled to
a discount of three per cent, which shall be allowed by
the bailiff in his settlement with them, and which shall be
allowed the said baliff in his settlement with the Commis-
sioners or Treasurer.