in some newspaper, printed in the county, if there be one, and if not, in the nearest newspaper to said county.

erty sells

Sec. 21. Be it further enacted, That if the property distrained sell for more than Money to be the amount of taxes due, the surplus, after when prop paying all charges for collection, shall be re- for more funded to the person for the payment of than the whose taxes the distress and sale shall have taxes due. been made.

amount of

assessed

from his

Sec. 22. Be it further enacted, That when- Duty of tax ever any person who shall have been asses-collector sed in any one county, shall remove to anoth-when er, it shall be the duty of the collector of the removes county from which he shall have removed, county. to certify his assessment to the collector of the county of his residence, whose duty it shall be to collect the same, and make return thereof to the collector from whom he received the assessment.

Sec. 23. Be it further enacted, That when any collector shall have reported any insol-collector in vents or delinquents, he shall, nevertheless, relation to if practicable, collect the taxes due from such persons as have been reported insolvent and delinquent, and make return thereof; and the auditor of public accounts and county treasurers shall transmit to the collectors of the several counties, immediately after the first Monday in April, of each year, a list of such insolvents and delinquents, and the sums due from each.

Sec. 24. Be it further enacted, That the collector of each county shall have power Tax collecto collect all arrearages of taxes that have lect arrearbecome due during his continuance in of-ages. fice, after the expiration of his time of ser

Kind of mo

able.

vice, or he may deliver a list of the same to his successor, who shall collect the same, and after deducting the commission allowed by law, shall account to his predecessor for the balance; Provided, that no collector who shall have been removed from office, shall collect such arrearages, but the same shall be collected by his successor, and accounted for to the proper officer.

Sec. 25. Be it further enacted, That the collectors in the several counties, shall reney receiv-ceive in payment of taxes due the state, all coins made current by the constitution and laws of the United States, all warrants drawn by the Auditor of Public Accounts, on the Treasurer of State, and in payment of taxes due the county, in addition to current coin, all claims on the county treasury, which have been audited and allowed according to law.

Money

Sec. 26. Be it further enacted, That it shall be the duty of each tax collector in when to be this state, to pay over the money collected collectors. by him for the use of the state, into the

paid over by

state treasury, on or before the first day of March, in each and every year; and on or before the same day, in each and every year, to pay into the county treasury the money collected for the use thereof.

Sec. 27. Be it further enacted, That each and every tax collector in this state, before cute bond. he enters upon the duties of his office, shall execute a bond, with two or more sufficient sureties, to be approved by the president of the board of police of his county, payable to the Governor of the state, and his successors in office, conditioned that he will well and

truly and faithfully collect, and safely keep, until bound by law to pay the same over, all the taxes assessed in his county, for the state and county purposes; that he will pay into the treasuries of the state and county, the sums of money collected by him, and to which said treasuries shall be respectively entitled, according to the requisitions of law; and that he will in all things, truly and faithfully execute and perform the duties of tax collector for the county, to the best of his skill and ability, so long as he shall continue in office, which bond shall be in the penalty of the full amount, with ten per cent. thereon of the assessment roll of the county, for state and county purposes, and shall be recorded in the office of the clerk of the board of police, and be by him transmitted to the Auditor of Public Accounts, to be filed in his office, within ten days after it shall have been approved; and said bond may be put in suit for any breach of the conditions thereof, affecting the monies of either the state or county, and shall not become void on the first recovery, but may be proceeded on from time to time for each and every breach, until the whole penalty is exhausted.

Oath to be

Sec. 28. Be it further enacted, That in addition to the bond required by the foregoing th section, each tax collector shall, before he enters upon the duties of his office, make and subscribe an affidavit that he will well, truly and faithfully execute and perform the duties of tax collector, to the best of his skill and ability, so long as he shall continue in office, which affidavit shall be endorsed on his bond.

tion to col

taxes,

Sec. 29. Be it further enacted, That every Compensa- tax collector, on a settlement of his accounts, lectors of with the auditor of public accounts, shall be entitled to receive six per cent, on the amount of his collections, paid into the treasury for the use of the state, and the same compensation, on a settlement with the county treasurer, for collections for the use of the county: Provided, That no defaulter shall be entitled to any compensation, until he shall have made full payment of the amount due by him.

Five per

ed tax col

lectors for

lected by

distress.

ditor of ac

tax collec..

Sec. 30. Be it further enacted, 'That every tax collector shall be entitled to receive and retain from the proceeds of sale of the property of any delinquent, five per cent. commissions of the amount of taxes collected by distress and sale, in addition to the compensation allowed by the preceding section.

Sec. 31. Be it further enacted, That if any tax collector shall fail to pay into the state Duty of au- treasury, the amount of taxes due from his counts upon county, for the use of the state, on or before failure of the day when the same is required to be paid tors to pay. by the provisions of this, act, the auditor of public accounts shall immediately certify to the attorney general, or to the district attorney of the proper district, the amount due from such collector, and for which he is in default; and the attorney general, or proper district attorney, shall immediately institute proceedings against such defaulting collector and his sureties, their executors or administrators, by action on the bond of said collector, or by notification under his hand, in the name of the state, directed to the party or parties intended to be held liable, specifying the amount demanded, and that judgment will be required at the term

1

of the court to which said notification shall be made returnable.

torney gen

district at

relation to

tors.

Sec. 32. Be it further enacted, That the notification, mentioned in the preceding section, shall be served by the sheriff of the Duty of atcounty in which the party or parties to eral and whom it is directed shall reside, by serving torney in them with a copy thereof, in person, or by defaulting leaving the same at his or their usual place tax collecof residence, at least twenty days before the meeting of the court to which the same is returnable; and on the return of such notification, duly served according to the provisions of this section, the district attorney, or attorney general, may move the said court for judgment thereon, for the amount certified by the auditor to be due and so unpaid, and it shall be the duty of the court to render judgment for the sum found to be due, after deducting any off-setts to which said tax collector may be entitled: Provided, that in all cases in which proceedings shall be instituted, by motion, against any tax collector, or his sureties, or their executors or administrators, the defendants shall be entitled to a trial by jury, if they demand it.

Sec. 33. Be it further enacted, That if any tax collector shall fail to pay into the county treasury, the amount of taxes due by said county, for the use of the county, on or Duty of before the day required by the provisions of over this act, it shall be the duty of the county failure of treasurer to certify to the district attor-pay into ney, of the district in which said county suryty is, the amount of taxes due by such defaulting collector; and it shall be the duty of the district attorney, immediately to in