The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-11

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ed from the comptroller directing the
collector to receive the sum to be paid,
specifying on what account the pay
ment Is to be made. Upon the pay
ment of the money into the treasury
the collector shall give a receipt for
the same, which shall be carried to
the comptroller, and his receipt there
for shall be the acquittance of the par
ty making the payment. The col
lector shall keep an account thereof
and make daily reports of such re-
ceipts to the comptroller.
AZ. The collector shall. at the end
of each and every month, and oftener
If required, render under oath an
account to the comptroller showing
the state OF the treasury at. the date
of such account, and the balance Of
moneys in the treasury. He shall
also. If required so to do by the comp
troller, accompany such account with
the statement of all moneys received
into the treasury and on what account.
with list of all outstanding warrants
not paid by him during the month.
As. The collector shall also report
to the comptroller at the end of each
fiscal year and oftener, II required.
a full and detailed account of all re-
ceipts and expenditures during the
treasury. He shall keep a register
or all warrants; their date. amount.
number, the fund from which paid,
ana the person to whom paid, specify
ing also tho time of payment; and all
such warrants shall be examined at
the time OF making such annual re-
port to the comptroller, and compared
with the books Of the comptroller In
order to ascertain any discrepancy or
hAtr A..
issued by the comptroller and paid by
the collector.
40. All moneys received on any
special assessment shall be held in the
treasury as special fund, to be APP
piled to the payment for which the
asse ssment was made. and shall be
only drawn upon for the purpose of
satisfying the expense of making the
improvement for which such asses
ment or some other assessment for
public Improvement was made
so. The collector shall keen all
moneys in his hands belonging to the
city in such place or places of deposit
as the comptroller may direct Such
moneys shall he kept distinct and
separate from his own moneys; and
he is hereby expressly prohibited from
using, either directly or indirectly.
the corporation money. or warrants In
his custody and keeping for his own
use and benefit, or that of any person
or persons whomsoever any money of
the city in his hands: and any viola
ton of this provision shall subject
him 10 imme diate removal from office
by the comptroller.
81. 1t shall be the duty OF the COL
leetor on the first Monday in February
OF each succeeding year. to turn over
to the compti oller of the city all bills
asSe$sm ents and accounts for all pre-
reding wears upon which there shall
then remain unpaid any part of any
tax or assessment due the city: ana
thcreupon the said comptroller shall
turn over the same to an assistant
collector of taxes. to be known as the
collector of delinquent taxes and to
be appointed by the comptroller. who
shall hold his office during the pleas
ure of the comptroller and until sue
eessor shall be elected and qualify.
unless sooner removed from Office
He shall perform such duties and give
such bond rs may he prescribed by
The comptroller, the said bond not to
he for sum of less than FIVE thousand
dollars. and shall receive such COM
pcnSation as the city council may
prescribe. II shall be the duty OF
said collector of delinquent taxes to
conduct all the proceedings, and
render ell the service necessary to
perfect the sale and transfer OF real
estate in said city, where the sans
shall he sol1 or advertised for sale.
for tbs non payment of any tax or
As eSsa4eHt liza posed by law as here
matter provided, The said collector
OF delinquent taxes shall have the
same mower 20 collect all bills. assess
meuts and accounts delivered 10 him
treasurers OF counties for the collee-
ton Of Stat" taxes.
% The said comptroller may APP
point deputy or deputies 10 assist
the collector OF delinquent taxes
During the continuance In said Office
of the said collector Of delinquent
taxes. deputy of his may discharge
any OF the duties Of the Office of coll
le ctor of delinquent taxes. but the col
lector Of delinquent taxes and his
sureties shall he liable therefor
So. IF the said collector of delln-
quent taxes shall receive any money
for taxes or assessments, giving a re
ceipt therefor, for any land or parcel
or land, and afterwards sell the same
at any sale for taxes or assess
ments. for the tax or assessment
which has been so paid and receipted
for by himself or his deputy he and
ms sureueS snail be liable to the
holder OF the certificate given TO the
purchaser at the sale for double the
amount on the face Of the certificate.
TO be demanded within three years
from the date OF the sale. and re coy
cred in any court having jurisdiction
of the amount: and the city shall in
no case be liable to the holder Of
such certificate
Sd. There shall be elected hv the
qualtfled voters of the city OF Rich
mond one commissioner OF the
revenue, who shall hold his Office for
a period of four years. and until his
successor shall be elected and qualify. /
unless sooner removed from office
lie shall give bond with sureties, 10
the amount OF not less than five
thousand dollars payable TO the city of
Richmond, said bond to he approved
by the city attorney. and filed in the
Office of the city clerk. In case
vacancy shall occur in the Office of
commissioner of the revenue. said
vacancy to he filled in the mode pre-
scribed by law for the unexpired term. |
ba. The commissioner of the reve-
nue. shall perform all the duties In re-
lation to the assessment of property /
for the purpose OF levying city taxes
thereon. He shall keep his office in
such place as may be designated and /
prescribed by the city council. and If
the place so designated be In the city !