The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-08

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
~ making the payment. The col
lector shall keep an account thereof
and make daily reports Of such re-
ceipts to the comptroller.
Al. 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 list of all outstanding warrants
not paid by him during the month.
As. The collector shall also report
to the com ptroller at the end of each
fiscal year and oftener. II required,
fun 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.
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 compared
with the books of the comptroller in
order to ascertain any discrepancy or
difference between the warrants
issued ny the comptroller and paid by
the collector.
40 All moneys received on any
en- fol ~ Al
treasury as special fund. to be ap
piled to the payment for which the
asse ssment was made. and shall he
only drawn upon for the purpose of
satisfying the expense of making the
Improvement for which such asse~~.
ment or some other assessment for
public Improvement was made
so, The collector shall keen all
moneys in Ills 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 to immt date removal from office
by the comptroller,
81. 1t shall be the duty of the col
lcctor on the first Monday In February
of each succeeding year. to turn over
70 the Comptl oller of the city all bills.
assessments and accounts for all pre-
Ceding years upon which there shall
then remain unpaid any part OF any
tax or assessment due the city; ana
thereupon the said com ptroller sh1
turn over the same to IN assistant
collector of taxes. to he known as the
collector Of delinquent taxes and to
he appointed by the omptroller, who
shall hold his office during the pleas
ure of the com ptroliPr and until sue
cessor shall be elected and qualify,
unless sooner removed from office
He shall perform such duties and give
such bond as may he prescribed ny
the comptroller. the said bond not to
be for a sum of less than FIVE thousand
dollars. and shall receive such COM
pensatiOn as the city council may
prescribe. 1t shah be the duty Of
said collector of delinquent taxes 10
! conduct all . the proceedings, and
render all the service necessary TO
perfect the sale and transfer Of real
estate in said city. where the san@
shall he soli or advertised for sale.
| for the non payment Of any tax or
assessment Imposed by law. as here
( matter provided The said collector
of delinquent taxes shall have the
same power TO collect all bills, assess
ments and accounts delivered to him
as are conferred by law upon the
/ treasurers of counties for the colieC-
tion of state taxes
50. The said comptroller NAV ap-
point 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 may discharge
any Of the Guties of the office Of coll
lector of delinquent taxes. but the col
lector of delinquent taxes and his
sureties shall be liable therefor
SO. If the said collector Of delin-
auent taxes shall receive any money
for taxes or assessments, giving a 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 recetpted
for by himself or his deputy, he and
his sureties shall be liable to tbs
holder OF the certificate given to the
/ purchaser at the sale for double the
I amount on the face OF the certificate
to be demanded within three years
from the date OF the sale. and recov~
cred in any court having Jurisdiction
of the amount. and the city shall in
no case be liable to the holder of
such certificate.
( -, There shall be elected hv the
qualihed voters of the city of Rich
j mond one comm issioner 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
! He shall give bond, with sureties. to
I the amount of not less than five
thousand dollars payable to the city of
I Richmond, said bond to be approved
1 by the city attorney. and fled in the
ONCE of the city clerk. In case a
vacancy shall occur in the office of
| commissioner of the revenue. SAID
vacancy to be f1lled in the mode pre-
scribed BY law for the unexpired term
| 30 The commissioner of the reve-
( nue. shall perform all the duties in re-
! iation- to the assessment Of property
! for the purpose OF levying city taxes
! thereon. He shall keep his office in
3 such place may he designated and
/ prescribed by the city council, and if
/ the place designated be in the city
/ hall or other building belonging to
/ the city he shall pay reasonable COM
pensation for such use. In fixing such
| charge or rental. however the city
/ ha dps