The Richmond Virginian. (Richmond, Va.) 1910-1920, 1918-07-12

va lipIt tIc SCtiHS NiiI
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 or
| moneys in the treasury. He shall
also, IL required so to do by tho comp
troller, accompany such account with
| the statement of all moneys received
into the treasury and on what account,
with a list of all outstanding warrants
not paid by him during the month.
4s. The collector shall also report
| to. the com ptroller at the end OF each
a 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 compared
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 az q 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 asse e.
ment or some other assessment for
public improVem ent was made.
so. The collector shall keep NIL
moneys in his hands belonging to the
city in snch 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 imme date removal from office
hy the comptroller.
81. II shall be the duty Of tho coll
lector on the first Monday in,Fchruarv.
Of each succeeding year. to turn over
to the comptroller Of the city ALI bills
assessments and accounts for all pre-
y-..4r 7.zt, 1.,r
then remain unpaid an. part OF any
tax or assessment due the city; ana
thercupon tho said comptroller shall
tHFn over the same to an assistant
collector Of taxes. to be known as the
collector of delinquent taxes and to
he appointed by the comptroller, who
shall hold his Office during the pleas
ure OF the comptroller 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 be prescribed by
the comptroller, the said bond not to
he for a sum of less than FIVE thousand
dollars. and shan receive such com
pcnSatiou as the city council may
prescribe. II shall be the duty of
said collector Of delinquent taxes TO
conduct all the proceedings, and
render all the service necessary to
perfect the sale and transfer Of real
estate iu said city. where the sans
shall he sold or advertised for sale
for this non payment Of any tax or
assessment imposed by law. as here
/ matter provided, The said collector
OF delinquent taxes shah have the
same power TO collect all bills, assess
uents and accounts delivered to him
as arc conferred bv law upon the
/ trcasurers Of counties for the collec~
tion Of state taxes
SO. The said comptroller may ap-
point deputy or deputies TO assist
the collector OF delinquent taxes
During the continuance in said office
Of the said collector OF delinquent
taTes, a deputy Of his may discharge
any Of the duties of the Office of cot
/ lector of delinquent taxes, but the col
lector of delinquent taxes and hts
sureti0s shall be liable therefor
49, n tho said collector of deiin-
quent 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 heeu SO paid and receipted
for by himself or hts deputy. ne 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
I to he demanded within three wears
/ from the date Of the sale, and rCcov-
Z cred in any court having Jurisdiction
of the amount. and the city shall in
4 no case he liable to the holder Of
such certificate
| "a There shall he elected hv the
| qualified voters of the city of Rich
/ mond one comm isstoner Of Tho
revenue. who shall hold his office for
/ a period of four years. and until his
I successor shall he 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 III the
/ office OF the city clerk. IN case n
vacancy shall occur In the office of
! commissioner of the revenue, SAID
vacancy to be filled In the mode pre-
! scrihed by law for the unexpired term
| 30 The commissioner of the reve-
| nue. shall perform all the duties in re-
| lstion to the assessment OF property
! for the purpose of levying city taxes
l thereon. He shall keep his office in
i such place as may be designated and
| prescribed by the city council, and If
/ the place so designated be In the city
| hall or other building belon gingt to