ART. 81.] REVENUE AND TAXES. 573

and the court shall pass judgment on the verdict of the jury as
in other cases, and award execution; and no execution issued
on any judgment rendered under this or the preceding section
shall be stayed by writ of error, supersedeas, injunction or
appeal.

90. If any collector of county or city taxes shall fail to account
and pay over the money he has collected, or ought to have col-
lected within the time required by law his bond may be put in
suit, and he shall be chargeable with interest from the time the
money ought to have been paid.

91. Every collector shall be allowed the term of one year after
the expiration of the time for which he was appointed to collect
all balances due him, in the same manner as he could collect the
same before the expiration of his term of office.

92. All taxes levied for county or city purposes shall be col-
lected by the collectors of the counties or cities respectively
within three years after the same shall have been levied, and if
the same shall not be collected within three years, the parties
from whom such taxes may be demanded, may plead this section
in bar of any recovery of the same.

93. The president or other proper officers of the banks and
other incorporated institutions and companies chartered by this
State, shall semi-annually on the first day of January and the
first day of July in each year, pay to the Treasurer the State tax
imposed upon the capital stock of said banks, institutions or com-
panies, whether they or any of them have or have not declared
any dividend or earned any profits, and without regard to the
place of residence of the stockholders.

94. In all cases where any incorporated institution or company
has no capital stock so called, the property and assets of said
company of whatever nature shall be assessed, and the president
or other proper officer thereof shall pay to the Treasurer the tax
due upon said property and assets at the time aforesaid, and also
to the collector of the county or city the amount of all taxes due
on said property and assets to said county or city.

95. The president or other proper officer of any savings bank,
institution or corporation which shall receive deposits, and give
certificates therefor bearing interest, shall furnish to the Comp-