JOHN WALTER SMITH, ESQ., GOVERNOR.

191

as soon as he is empowered so to do and at the expira-
tion of his term of office, he is directed and required to
deliver to his successor in office all balances of taxes due
- upon the levies for which he is charged, and all monies in
his hands received for accouut of said city and also to deliver
to his successor all proceedings had for the enforcement of the
payments of said taxes; and the said successor, upon delivery
to him of the bills aforesaid, is empowered and required to

CHAP. 127.

collect and enforce the payment of said taxes as hereinbefore
provided, and in all cases where a city treasurer has taken steps
for the enforcement of the payment of said taxes and his term of
office shall expire before the collection of said taxes or before
said proceedings are completed, his successor is empowered
and required to continue and complete said proceedings for
the enforcement of the payment of said taxes, and to collect
the same, and shall receive the commission allowed upon
delinquent taxes, and is hereby clothed with all the power and
authority in law had by the retired treasurer during his term
of office for the purposes aforesaid.
158 A. The Mayor and City Council shall annually, before

Payment of
taxes to be
enforced.

the first day of July, lovy such sum as they may deem suffi-
cient to meet the running expenses of the city for the current
fiscal year, and any additional sum necessary to pay interest
on the debt or any other outstanding obligation of the city.
They shall in no year contract a floating debt of more than
one thousand dollars in excess of the levy for that year, and
at no time shall the aggregate sum of said floating debt
exceed five thousand dollars. Whenever they make a levy,
they shall do so, item by item, specifying the department for
which the levy is made and the amount to be expended thereon.
158 B. Taxes shall be due as soon as they are levied, and if

Sum of
money to be
levied.

not paid on or before the thirty-first day of December in the
year in which they are levied, shall bear interest from that
date at the rate of six per centum per annum, and at any time
after the second Monday in April next succeeding the date of
the levy, and not before, payment may be enforced by sale as
herein provided on all taxes paid after the levy and before the
first day of January following. Discounts will be allowed as
follows: If paid in September, five, per cent.; and if paid
in October, four per cent. ; if paid in November, three per
cent. ; if paid in December, two per cent.
159. Nothing in this Article shall be taken or understood as

When taxes
are due
and payable.

impairing the duties and obligations of collectors of city taxes
heretofore appointed in regard to the levies now in their hands
for collection, but such collectors shall proceed to complete
such collections under the existing provisions of law as fully
as if this Act had not passed.

How to be
construed.