ELIHU B. JACKSON, ESQUIRE, GOVERNOR.

657

SEC. 7. And be it enacted, That it shall be the duty of the clerk

of the county commissioners on or before the first day of August,

in the year eighteen hundred and ninety-two, and in each and

Copy.

every year thereafter, to deliver to each collector a copy of the

assessment of his collection district with the rate of taxes for

said year, and the aggregate amount placed in his hands for col-

lection.

SEC. 8. And be it enacted, That the taxes levied upon any prop-

erty owned by any person to whom there may be due any sum of

money on the levy list of said county shall be first paid, before

Taxes to
be paid.

said person or his or her assigns shall be entitled to receive said

money due on said levy list; and each collector may receive any

part of the levy list in payment of taxes at any time.

SEC. 9. And be it enacted, That on the first day of January next,

after the taxes are levied, they shall be deemed to be due and in

When due.

arrear, and shall bear interest from that day, but they may be re-

ceived on or after the first day of September preceding; and each

of said collectors shall have the same remedy or remedies in en-

forcing the payment of taxes in his collection district, as is or may

be provided for collectors of taxes by the Code of Public General

Laws.

SEC. 10. And be it enacted, That all documents, books and

papers belonging to the office of any collector are hereby declared

Docu-

to be the property of Worcester county, and at all times shall be

ments

subject to the examination of the county commissioners.

SEC. 11. And be it enacted, That all acts or parts of acts, so far

Repeal

as they are inconsistent with this act, be and the same are hereby

repealed, upon the taking effect of the provisions of this act.

SEC. 12. And be it enacted, That this act shall take effect from

and after the first day of April, in the year eighteen hundred and

ninety-two, but nothing herein contained shall be construed to

Not to

impair, impede or abate any proceedings already taken, or to be

abate

taken under existing laws in the collection of taxes in Worcester

county, or be construed to impair the right of any collector of

taxes appointed before the taking effect of this act, to collect taxes

levied prior thereto.

SEC. 13. And be it enacted, That the county commissioners shall

have power to fill any vacancy that may occur in the office of clerk

and treasurer, or of any of the collectors, by reason of failure to

qualify or otherwise, and the term of office of any person ap-

Vacancies.

pointed to fill such vacancy shall expire at the same time as the

term of the person holding such office, had said vacancy not have

occurred.

Approved April 8, 1890.

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