J. MILLARD TAWES, GOVERNOR                               331

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 249-255, inclusive, of Article 24 of the Code of Public
Local Laws of Maryland (1930 Edition), title "Worcester County ,
sub-title "Revenue and Taxes", Section 254 thereof having been
amended by Chapter 326 of the Acts of 1933, be and they are hereby
repealed and re-enacted, with amendments, to read as follows:

249.    The County Commissioners shall make their annual levy for
State and County taxes on or before the first Tuesday in June, in
each and every year and the same shall be due and payable on the
first day of January next succeeding the levy thereof, and on all
County taxes paid on or before the [15th] 30th day of September,
a discount of three per cent shall be allowed, and on all County taxes
paid on or before the [15th] 31st day of October a discount of two per
cent shall be allowed; and the County Treasurer shall take the dis-
count from the tax bills for County purposes regularly in the manner
aforesaid and shall note the same upon his book, and upon the re-
ceipt given 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 institutions for the current year be paid
at the time of making such discounts.

250.    [Within sixty days after the annual levy shall have been
made the said Treasurer, in performance of his duties as Clerk to
said County Commissioners, shall make a true copy of the assessment
list of Worcester County in books supplied by the County Commis-
sioners for the purpose, showing] All books and records required to
be kept by the Treasurer under the provisions of Article 81 of the
Annotated Code, shall be kept in the office of the Treasurer; in addi-
tion to the contents of the "tax rolls" as required by said Article 81,
the tax rolls shall show the aggregate assessment of every person,
set of persons or corporate institutions as the same there appears
on the assessment books of said County, with the name of said
owners arranged according to election districts, and alphabetically
for each district, and the amount of State and County taxes, due
and owing by every such person, set of persons or corporate institu-
tions; [and said books shall be kept in the office of the County
Commissioners,] and the said Treasurer shall place thereon all credits
whether for money received, transfers, insolvencies, discounts or
abatements; and it shall be the further duty of said Treasurer to
enter alphabetically on a ledger the entire account of each taxpayer
in one place so that the whole may be seen and easily examined; and
it shall be the further duty of said Treasurer to keep the accounts as
provided above in this section in separate and distinct sets of books
for each election district of Worcester County. It shall also be the
duty of said Treasurer to keep a full and fair cash account, showing
all sums of money received by him, so as to indicate the source
whence the same was received, respectively, and showing all sums of
money paid out by him either to the County Commissioners or to the
Treasurer of the State of Maryland.

251.    All books, documents and papers pertaining to the County
Treasurer's office shall be the property and records of Worcester
County, and shall be kept in the [County Commissioner's office]
office of the Treasurer and shall at all times be subject to the
examination of the County Commissioners, the Grand Jury of Wor-