Said collector shall, at all times, keep true and accurate books, records, and accounts, showing all the business affairs of his office, which shall be public records, open to the inspection of any citizen during business hours. The office of the collector shall be closed on Sundays and legal holidays, but shall be open for business from nine A.M. until noon on Saturdays, and from nine A.M. until five P.M. on all other days.
53 P.S. § 30789