1820                           LAWS OF MARYLAND                      [CH. 825

and he shall receive from the said bank, or either of them, a certificate
of deposit for each deposit to the credit of the County Commissioners,
which he shall deliver to said County Commissioners at their next
regular meeting, and for which said County Commissioners shall give
to said Treasurer a proper receipt or voucher, and said money shall
only be drawn from said bank upon the check of the President of the
County Commissioners, countersigned by the Treasurer, in payment
of debts and accounts due by Somerset County, duly approved and
passed by said County Commissioners and by them ordered to be paid.

349.

On the first day of [January] October next succeeding the levy
taxes shall be deemed to be in arrears, and it shall be the duty of the
treasurer [at once] to enforce the payment of all taxes remaining
unpaid on the [said] following first day of January in the manner
hereinafter provided.

Sec. 23. And be it further enacted, That Sections 80, 87, 89 and
90 of Article 21 of the Code of Public Local Laws of Maryland (1930
Edition), title "Talbot County," subtitle "County Treasurer" as said
Sections 80, 89 and 90 were last amended by Chapter 788 of the Acts
of 1959, be and they are hereby repealed and re-enacted, with amend-
ments, and all to read as follows:

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 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 afore-
said, 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 corpo-
rate 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 assessment
list of Talbot County in books supplied by the County Commissioners
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 alphabetically for each
district, and the amount of State and County taxes due and owing by
every such person, set of persons, or corporate institution; 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.