WM, PRESTON LANE, JR., GOVERNOR. 1709

judgments also shall be certified to the Tax Collecting
Division, along with the tax roll.

(b) The head of the Assessment Division shall be the City
Assessor, who shall be a member of the Classified Service.

109. TAX COLLECTING DIVISION, (a) The Tax Col-
lecting Division shall receive and maintain the tax rolls as
certified to it by the Assessment Division. It shall collect
all taxes and other income and revenue due the City, includ-
ing water rents, liens and judgments. If any paving or sewer
liens have not been collected within one year after being
certified to the Tax Collecting Division, they shall be added
to the regular tax bill sent to the individual against whom
any said lien is held, at the rate of one-fifth of the amount
of said lien for each of the succeeding five year. Provided,
that liens existing at the time this Article becomes effective
shall not be so collected by being added to the tax bills, un-
less by agreement between the parties.

(b) The head of the Tax Collecting Division shall be the
Tax Collector, a salaried employee of the City and a member
of the Classified Service.

(c) The Tax Collector shall give bond in the amount of
Twenty-five Thousand Dollars ($25, 000. 00).

110. AUDITING DIVISION, (a) The Auditing Division
shall act as the general accountant and comptroller for the
City. It shall supervise, control and audit all the accounting
affairs of the City.

(b) The head of the Auditing Division shall be the Auditor,
who shall be a member of the Classified Service.

(c) The Auditor shall inspect all books, papers and
accounts of every department or agency of the City govern-
ment. Any officer who shall fail to deliver the same upon
demand shall be deemed guilty of a misdemeanor and upon
conviction shall be fined not less than one hundred dollars
nor more than five hundred dollars.

(d) Any report of the Auditor shall be deemed to be prima
facie correct in any Court proceeding in which it may be
introduced.

111. PURCHASING DIVISION. (a) The Purchasing
Division shall contract for, purchase, store and distribute all
supplies, materials and equipment required by any office,
department or agency of the City.