The county commissioners of each county of the state, including the board of revision of the city of Philadelphia, shall, upon the first day of June, 1874, and upon the same day annually thereafter, make out in tabular form, by assessment districts, a full statement of all property taxable for county purposes, showing the real and personal in separate columns, the amount of tax assessed for county purposes, and also the debt of said county, the same to be enclosed by mail to the secretary of internal affairs, at Harrisburg; and in case of refusal or neglect to make such returns, the same may be enforced by mandamus.