The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-10


specifying on what account the pay
ment is to be made. Upon the pay
ment of the money into the treasury
4 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
~ making the payment. The col
lector shall keep an account thereof
and make daily reports of such re-
ceipts to the comptroller.
| A. 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. IL 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 n list Of all outstanding warrants
not paid by him during the month.
AZ. The collector shall also report
to the com ptroller at the end OF each
fiscal year and oftener, If required.
full and detailed account OF all re-
ceipts and expenditures during the
preceding year. and the state of the
treasury He shall keep a register
of all warrants: their date, amount,
number, the fund from which paid,
and the person to whom paid specify
ing also the time of payment: and all
such warrants shall be examined at
the time OF making such annual re-
port to the comptroller. and com pared
with the books of the comptroller in
order TO ascertain any discrepancy or
difference between the warrants
issued by the comptroller and paid by
the collector.
40. All moneys received on any
special assessment shall be held in the
treasury as a special fund. to be ap-
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 asse e.
ment or some other assessment for
pub}lc Improvement was made
30. The collector shall keep all
moneys In his hands belonging to the
city in such place or places OF deposit
as the comptroller may direct. Such
moneys shall be kept distinct ana
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 imnle date removal from office
by the comptroller.
81 1t shall be the duty Of the col
lector on the first Monday In February
If each succeeding year. to turn over
to the comptroller of the city all bills,
assessments and accounts for all pre-
c"ding years upon which there shall
fhan TpDj1fn nnnliG ~ Of a nv
tax or assessment due the city; ana
thereupon the said comptroller shall
turn over the same To On assistant
collector of taxes to be known as the
collector Of delinquent taxes and to
he appointed by the com ptfoller. who
shall hold his Office during the pleas
ure of the com ptroller and until sue
Cessor Ghall be elected and qualify,
unless sooner removed from office
He shall 2erform such duties and give
such bond as may he prescribed by
the comptroller. the said bond not To
be for a sum or less than five thousand
dollars. and shall receive such COM
pensatton az the city council may
prescribe. It shah he the duty Of
said collector OF delinquent taxes to
conduct ali the proceedings, and
render al the service necessary to
perfect the sale and transfer Of real
fSltLt IL Ella E@AFR=t4 f+4 r.. ft4A
shall he solt or advertised for sale
for the non payment OF any tax or
assessment i'm posed by law. as here
matter provided. The sad collector
Of delinquent taxes shall have the
same power to collect all bills. assess
meuts and accounts delivered 10 him
as are conferred bv law upon the
treasurers OF counties for the collec-
ton OF State taxes
point a deputy or deputies TO assist
the collector Of delinquent taxes.
During the continuance in said office
of the said collector Of delinquent
taxes. deputy OF his NAV disCharg7
any Of the duties Of the Office or col
lector OF delinquent taxes. but the col
lector Of delinquent taxes and his
suretios shah be liable therefor
80. II the said collector of delin-
quent taxes shall receive any money
for taxes or assessments. giving n re-
ceipt therefor, for any land or parcel
Of 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
his sureties shall 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 wears
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 he liable to the holder OF
such certificate.
81. There shall be elected by the
qualified voters of the city Of Rich
mond one commissioner OF tho
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
He shall give bond. with sureties, to
the amount OF not less than five
thousand dollars payable to the CITY Of
Richmond. said bond to be approved
| by the city attorney. and filed in the
office of the city clerk In case n
vacancy shall occur in the office of
commissioner of the revenue said
vacancy to he filled In the mode pre-
scrfbed by law for the unexpfred term.
SO. The commissioner OF the reve-
nue. shall perform all the duties in re-
latton 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 II
the place so designated be In the city
hall or other building belonging to
the city he shall pay reasonable COM
pensa ton for such use. In fixing such
charge or rental, however the city