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and authority to demand and receive, levy, and make
all and every the taxes which shall be laid and as-
sessed pursuant to this act by the managers, according
to the certificate on the list which shall be delivered to such
treasurer, which certificate or list shall be his sufficient
warrant for that purpose, and in case any tax or taxes so
laid and assessed, or any part thereof, shall remain unpaid
for the space of ten days after the time appointed for the
payment thereof, the treasurer aforesaid may and shall pro-
ceed to levy and make all such taxes so remaining unpaid,
or any part thereof remaining unpaid, in the same man-
ner and by the same means and proceedings as are provided
for by the laws of this State, for the collection of county
taxes; and any treasurer, having received a certificate or
list of taxes to be levied and made, shall have full power
and authority, and it is hereby made his duty to levy and
collect the same, notwithstanding his term of office, as such
treasurer, may have expired, or another treasurer may have
been elected, so that each treasurer shall have authority and
be bound to levy and collect the several rates and taxes set
forth upon the certificate or certificates, list or lists, which
may or shall have been delivered to him; and the bond or
bonds entered into as above by any and every such trea-
surer, and his surety or sureties, shall extend as well to such
rales and taxes as shall remain uncollected at and after the
expiration of the term of office of any such treasurer, as to
those which shall have been collected during such term.
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CHAP. 11.
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Sec. 15. And be it enacted, That the managers aforesaid,
having appointed the time for the payment of the several
rates and taxes so assessed and apportioned among the se-
veral owners of the said marshes and low grounds, as di-
rected in the sixth section of this act; it shall be the duty
of the several and respective taxables to pay to the treasurer
the taxes which, according to the list aforesaid to be deli-
vered to the said treasurer from time to time as aforesaid,
they shall he liable to pay at the time or times appointed
for such payment by the said managers, and in case of fail-
ure or neglect on the part of any of the said taxables to
pay his, her, or their taxes by the time appointed for such pay-
ment as aforesaid, the taxable or taxables, or person or per-
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Payment required
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sons so failing or neglecting, shall forfeit at the rate of fif-
teen per centum per annum upon the respective taxes so
remaining unpaid, or any part thereof remaining unpaid,
computing from the time fixed as aforesaid for the payment
of the same.
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Penalty
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