1. Each year the county clerk shall apportion the amount of the annual installment, or the aggregate of the installments which the commission has provided shall become due and payable in that year and the maintenance taxes, if any, against the land and other property in the drainage district in proportion to the benefits assessed.

2. The said annual installment and maintenance taxes when so apportioned shall be extended by the clerk in a well-bound book which shall be designated and endorsed “Drainage Tax Book of Drainage District Number ______ of ______ County, or ______ Township of ______ County, Missouri, for the year 20______”, which endorsement shall also be written or printed at the top of each page. There shall be set out in properly ruled columns of said book the following:

(1) The names of the present owners of said land and other property so far as now known;

(2) Description of the land and other property;

(3) Amount of said installment or installments of tax levied on the corresponding tract of land or other property;

(4) Amount of maintenance tax, if any, levied against said tract of land or other property;

(5) A blank column in which the collector shall record the several amounts as collected by him;

(6) A blank column in which the collector shall record the date of payment of the different sums;

(7) A blank column in which the collector shall record the names of the person or persons paying the several amounts, if other than the person whose name appears in column one hereof.

3. The county clerk shall prepare and deliver the said drainage tax book to the collector of the revenue of the county, or township, not later than September thirtieth of each year in which the installment and maintenance taxes, if any, are due and payable, and the said taxes shall become due and be collected during said year at the same time that state and county taxes are due and collected.