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TAXES — continued. SEC.
where Governor may appoint tax boards from......... ................. 30
pay ol members of tax boards.. ............................................... 31
clerks to send certificates of levy ol tax to comptroller................ 32
collectors, whenand how appointed......... ................................ 33
bond of collectors, how appioved, penalty and condition of......... 34
r where to be recorded.. ................................... ........................ 35
oath of collectors................................ ............................... 36
collectors failing to bond, others to be appointed...................... 31
clerks to inform Governor if collectors are appointed, and when.. 38
when Governor shall appoint................................................ 39
bond of appointees of Governor, how approved and where re-
corded.......................................................................... 39
copy of such bond to be sent to cotnptrollei.......... .................. 39
appointees failing to give bond, Governor to appoint others, and
when.................... ....................................................... 40
separate collectors may be appointed for State and county taxes. 41
clerks to deliver copy of assessments to collectors........... ........ 42
penaltv for failure.............................................................. 44
collectors to collect and pay over county taxes within six months 43
when to pay State taxes...................................................... 45
deductions on prompt payment of State taxes.......................... 46
State taxes to be lien.......................................................... 41
deductions in favor of collectors............................................ 48
how collectors may enforce payment of taxes.... .................... ...49,50
real estate may be sold to pay State...................................... 51
fees of collectors making sale............................................... 52
county commissioners or Mayor may suspend sale for county or
city taxes, and when....................................................... 53
collectors to return list of lands on which no personal property
to pay county taxes......................................................... 54
penalty for neglect............................................................. 55
list and notice to owners to be advertised, and how................. 56,57
when taxes not paid by day named, land to be advertised and
sold.............................................................................. 59
what portion of such real estate collectors may sell.................. 60
collectors to return sale, and surplus, how disposed of ............. 61
right of owner to redeem..................................................... 62
how purchaser may recover possession .................................. 63
collectors may convey to heirs of purchaser............................ 64
if collector die, remove or refuse to make deed, who may make.. 65
collector to deliver possession of personal property sold............ 66
purchaser may recover by replevin........................................ 66
collector may follow property removed.................................. 67
penalty for resisting or menacing collector or person bidding at
sale.............................................................................. 69
collectors may summon posse............................................... 68,70
penalty for refusing to obey summons......;............................ 68,70
where property is sold under judicial process, person selling to
pay taxes on.................................................................. 71
administrators and guaidians to pay taxes on property of de-
cedent or ward............................. ................................. 72
taxes to be preferred claims against decedents.................. ...... 72
tenants to pay and collect from landlotd, or deduct from rent... 73
when taxes to bear interest.................................................. 74
commissions of collectors, when and how levied..................... 75
Governor to fix commissions of collectors appointed by him...... 76
when collectors liable for interest.......................................... 77
Governor may remit interest............................................... 78
collectors failing to pay to forfeit commissions........................ 79
suit of collector's bond, how conducted.................................. 80
defendants may have trial hy jury.... ...................................... 81
plaintiff may reply generally................................................ 82
jury to assess damages and judgment, how to be entered.......... 82
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