1298                            Laws of Maryland                       [Ch. 788

which he shall be answerable by law; which bond shall be secured
by a fidelity or security company qualified to act as surety or guar-
antor under the laws of the State of Maryland, and shall be approved
by the Judges of the Circuit Court for Talbot County, or a majority
of them, and thereafter be recorded in the office of the Clerk of the
Circuit Court for said County, the cost of said bond to be borne
by said county.

Upon the failure of any Treasurer-elect to execute the bond
required and provided for by the preceding section on or before the
day on which he is to take possession of the office of Treasurer and
enter upon the duties thereof, in conformity with the provisions of
this Act, the County Commissioners of Talbot County shall appoint
some qualified voter of Talbot County as Treasurer in the place
of the one who failed to qualify, and so on after every interval of
thirty days until a Treasurer shall be duly qualified.

In case of the death, resignation or removal of the Treasurer dur-
ing his term of office the County Commissioners shall, within twenty
days thereafter appoint a Treasurer for the unexpired term thus
created, who shall take the oath, give the bond and perform all
the duties of said office prescribed by law.

80.   The said County Commissioners shall make their annual levy
for State and County taxes on or before the first day in April in
each and every year, and on all county taxes paid before the first
day of September a discount of three per cent shall be allowed IN
THE SOUND DISCRETION OF THE COMMISSIONERS AS
SHALL FROM TIME TO TIME BE SET BY RESOLUTION OF
THE SAID COMMISSIONERS, and the Treasurer shall take the
discount from the tax bills for county purposes regularly in the
manner aforesaid, and shall note the same upon his books and
upon receipts for taxes so paid; but the discount allowed on county
taxes by this section, or on State taxes provided by law, shall not
be made to any person, set of persons or corporate institutions,
unless the whole amount of State and County taxes due by such
person, set of persons or corporate institution for the current year
be paid at the time of making such discount.

Within sixty days after the annual tax levy shall have been made
the Treasurer of the County shall make a true copy of the assess-
ment list of Talbot County in books supplied by the County Com-
missioners for the purpose, showing the aggregate assessment of
every person, set of persons or corporate institution, as the same
shall appear on the assessment books of said county, with the names
of said owners arranged according to election districts, and alpha-
betically for each district, and the amount of State and County taxes
due owing by every such person, set of persons, or corporate insti-
tution; and said books shall be transferred to the office of the County
Treasurer, and the said Treasurer shall place thereon all credits,
whether for money received, transfers, insolvencies, discounts or
abatements; and it shall also be the duty of the said Treasurer to
keep a full and fair cash account, showing all sums of money received,
respectively, and showing all sums of money paid out by him, either
to the County Commissioners or to the Treasurer of Maryland.

81.   The Treasurer shall appoint a clerk and such other assistants
as he may deem necessary to assist him in the proper performance