1806                           LAWS OF MARYLAND                      [CH. 825

471.    Close of levy; fiscal year.

[The County Commissioners shall close the annual levy for the
year 1956 and complete the same on the first day of December, 1955,
and on the same day in each succeeding year shall close and complete
the annual levy; should the first day of December fall on Sunday,
however, then said action shall be taken on the following day, and]
The fiscal year for Harford County shall [thereafter] begin on the
first day of [January] July in each year and end on the following
June thirtieth.

472.    Taxes; names certified to Treasurer.

The County Commissioners shall [within thirty days] immediately
after making the annual levy certify to the treasurer the names of
the taxpayers of the County arranged according to election districts
and incorporated cities and towns; and the amount of property with
which each is assessed, the tax rates to be charged, for both State and
County taxes for the year, and the County rate for property within the
corporate limits of cities and towns (the County rate in cities and
towns is not to include amounts assessed for construction and mainte-
nance of County roads) the aggregate of the State and County taxes
levied in each election district and municipality; and shall also certify
to the Treasurer all the items of the levy made by them, showing in de-
tail the several amounts levied and the specific purpose for which each
is levied, and the treasurer shall thereupon open up on his books
proper accounts, crediting each item so levied under its proper head,
and as payments are made, charging the amounts so paid to the
several accounts, and he shall place the names of the taxpayers and
the several amounts with which they are assessed upon his books, and
shall be prepared to furnish bills and receive taxes on or before the
first day of [February] July in each year.

473.    Same; interest, discounts.

County taxes shall be due [as soon as they are levied] July 1, and
shall bear interest from the first day of [May] October, at the rate
of ½ of 1% per cent per month, [six per cent, and on all county taxes
paid before May 1st, a discount of one-half per centum per month
shall be allowed; except on taxes levied against motor vehicles on
which no discount shall be allowed. County taxes on personal prop-
erty assessed annually by the Assessors of Harford County, pursuant
to questionnaire and as to which the date of finality is January 1 of
the current year, shall not be due and payable until thirty days after
the bills therefor have been made up by the County Treasurer, and
the County Commissioners may by resolution authorize a discount
or discounts, not to exceed two per cent for the payments thereof
before the due date.]

475. Treasurer; monthly report.

On the first day of each month the Treasurer shall make a report
to the County Commissioners of the receipts and disbursements of
his office for the preceding month showing the source of such receipts
and the respective accounts for which such disbursements were made
and the amounts of balances on deposit to his credit in banks and
trust companies together with the name of the bank, banks or trust
company where deposited and on the first day of [January] July in