Year: 1868

collector snail levy the same Dy dis
tress and sale Of the goods and
chattels of the person who ought to
pay the same, or Of any goods and
chattles on which said tax was ass
esscd, whcresocvcr the same may be
found within tho county. The col
lection shall give public notice Of the
time and place of sale and Of the
property to be sold at least six days
previous to the sale, by advertise
ment to be posted up in at least
three public places in the township
where such sale shall DO made.
The sale shall be mado ~ public
auction, aud if the property rcstr aim
ed shall be sold for more than the
amount ofthc tax, p,nalty and costs,
the surplus shall be returned to the
person in whose possession such
property was when the distress was
made.


SEC. 8. The said township col
leetors shall make monthly state
ments to the county treasurer, OF
the amount of tax collected by them
on each fund, and pay the same over
to the said county treasurer and
take his receipts therefor; and they
shall complete the collection Of the
tax charged in the said duplicate
tax list, by distress and sale or
otherwise, on or before the first
Monday in May next after the
receipt of said duplicate tax-lists,
and pay over the amount so collect
ed to the county treasury, and return
to him the said tax-lists and receipt
books, and make full and compile e
settlement for the taxes so collected
with the county treasurer, wkic!,
settlement shall be subject to the
examination and correction of the
board of supervisors of the county,
to b, had and made at its next
session.


SEC. 8 Each township collector
shall receive for his services tire
following compensation: I. Two per
cent, of all sums collected by him
on the first two thousand dollars,
and one per cent, on all sums in
excess thereof collected by him
otherwise than by distress and sale,
to be paid out of the count y
treasury; II. Five per cent, upon
all taxes collected by him by distress
and sale. which percentage and costs
shall be collected OF the delinquent
Taxpayer, and the same fees in ad-
dition to the said Ave per cent, as
constablcs are entitled to receive
for the sale Ct property on execu-
tios. .....- ~<.....a -s....
SEC. 10. After the return of sa id
duplicate tax-lists and settlement
as provided in section 8 Of tho act,
the county treasurer may, and it
shall be his duty to receive receipt
for, and collect any unpaid taxes in
the county: and shall proceed to
adyertis and sell all the real estate
in the county upon which the taxes
have not been paid, for the unpaid
taxes thereon, as now provided by
| law,
SEC. II. X any of the taxes
meEtioned in the tax-list shall
rcmain unpaid, and the collector
shall not be able to collect the sane,
he shall deliver to the county
treasury all account Of the taxes so
remaining due; and upon making
oath before the county judge, or in
his absence, before any justice Of
the peace. that the sums mentioned
in such account remain unpaid, and
that he has not upon diligent inquiry
been able to discover any goods or
chattels belonging to or in possess
ION Of the person charged with or
liable to pay such sums, whcrcon
he could levy the same, he shall be
credited by the county treasury with
the amount thereof, but such oath
and credit shall only be prima facie
evidence of the correctness thereof,
Nothing in this act shall be construed
to, ir any degree, change the law in
reference to the advertising and
selling real estate for delinquent
taxes but the same proceeding shall
be had in all respect as ii this act
had not been passed.


SEC. u. The boars Of supervisors
Of each county in the state having
a population exceeding four thou
sand inhabitants. as shosn by the
last preceding census, are hereby
authorized and empowered to order
an election of q township collector
in each organized township in their
sounty by a resolution to that effect
passed at their regular meeting in
June in any year preceding the gen
cral election, by a two-thirds vote
of the board, which shall be spead
upon the records Of the board, and
the first election of township collec-
tors in such county shall be held at
the next general election after the
passage Of such resolution, and
every year thereafter, until tac said
resolution is repealed by the board
by like vote, at their regular meet
ing in juno in any year They shall
he yc ted for and elected in the man