T. WATKINS LIGON, ESQUIRE, GOVERNOR.

157

State and county taxes for such years respectively, for
which such taxes may be due and payable.

SEC. 5. And be it enacted, That so soon as the
levy for the years eighteen hundred and fifty-three, and
eighteen hundred and fifty-four, hereinbefore author-
ised, shall have been completed, it shall be the duty of
the said county commissioners, to cause the same to be
Advertised in two newspapers, one published in the
city of Baltimore, and one in Baltimore county, and by
printed notices, to be set up in the most conspicuous
places in the several districts of said county, inviting the
tux payers to pay voluntarily their State and county
taxes to the Treasurer of the said county, and to set
forth at length in said advertisements and printed no-
tices, the amount of discount hereinafter authorised to
be allowed for speedy payment of taxes.

Levy to be ad-
vertised.

SEC. 6. And be it enacted, That the Treasurer of
said county is hereby directed and requited to receive
the State and county taxes for the said county as soon
as the levy therefor shall have been completed, and
the tax payers of said county paying their taxes during
all the month of March, in the years respectively, for
which the same may be levied, shall be entitled to art
abatement of ten per cent on their county taxes, those
paying in all the month of April, to an abatement of
nine per cent, those paying in the month of May, to an
abatement of eight per cent, those paying in the month
of June, to an abatement of seven per cent, those pay-
ing in the month of July, an abatement of six per cent,
those paying in the month of August, five per cent, those
paying in the month of September four per cent, those
paying in the month of October, three per cent, those
paying in the month of November, two per cent, and
those paying in the month of December, one per cent;
and the said county commissioners are hereby author-
ised and required to cause a list of all tax payers in ar-
rears, the fust day of January in each and every year,
for which the State and county taxes for said county
may be levied, to be made out, which shall be by them
handed over to the sheriff of said county within fifteen
days from paid first day of January, and it shall be the
imperative duty of the sheriff of the said county to pro-
ceed to collect the said taxes by distress or otherwise,
and to complete such collection on or before the fifteenth
day of July thereafter.

Treasurer to
receive the
taxes.

SEC. 7. And be it enacted, That the sheriff of
said county is hereby required to charge upon all pay-
ments made to him by tax payers in arrears one-half of
one per cent, per month interest on their respective ac-

Interest.