3766 ARTICLE 17.

bond in such penalty as shall be named by the Mayor and Common Council
for the faithful performance of his duties hereunder, to the Mayor and
Common Council, and the said bond shall be recorded among the records
of the said corporation. Said treasurer shall qualify, and enter upon the
duties of his office on or before the first Monday in June succeeding his
election, and the failure to qualify within the time herein specified shall
be deemed a refusal to accept the office; in which case, as in the case of
death, resignation or refusal to act, some person having the qualifications
referred to above shall be elected to his place and stead by the Mayor
and a majority vote of the Common Councilmen elected, provided that if
at the expiration of first year of the term of said treasurer and before the
tax bills for the next year are placed in his hands, he shall make a full and
complete settlement of all money received by him and shall report the
amount of and return all bills for taxes which are delinquent tax bills,
and insolvencies as provided herein; he may be relieved of the amount so
charged against him by the Mayor and Common Council, and the amount
of tax bills shall at the beginning of the second year of said term be
placed in his hands and charged to him under his bond as delinquent taxes
to be collected by him as such; and it is further provided that the said
treasurer shall within one month after the expiration of his term of office
make a full settlement of all moneys received by him, and upon the
failure to do this his bond shall be put in suit. All moneys collected or
received hereunder by said treasurer shall be disbursed by him upon the
orders of the Mayor and Common Council in accordance with the ordi-
nances or regulations adopted by them respecting such disbursements,
and upon the qualification of his successor any balance in his hands shall
be by him paid over to such successor.

1922, oh. 52, sec. 27.

169. The Treasurer of said town shall be collector of taxes for the
town with power and authority to receive and collect all taxes levied annu-
ally by the Mayor and Common Council of the town by distress or levy
and sale upon real or personal property of the delinquent.

1922, oh. 52, sec. 28.

170. And the said treasurer shall receive as a full compensation for
the discharge of his duty a sum of one hundred dollars per annum.

1922, ch. 52, sec. 29.

171. The Mayor and Common Council shall have the power to levy
and collect taxes in the town, not exceeding for general purposes in any
one year the sum hereinbefore provided. The levy shall be made during
the month of May each year, or as soon thereafter as possible, and all
taxes so levied shall be a lien on any and all property and estate of the
person against whom it may be levied. The taxes so levied shall be over-
due and in arrears on the first day of October succeeding their levy; pro-
vided, that in the event the tax levied against any property is not paid
on or before the 31st day of December of such year next after the same