PHILIP F. THOMAS, ESQUIRE, GOVERNOR.

1849.

made and declared to be collectors of the taxes to be levied
under the seventeenth, eighteenth and nineteenth sec-
tions of this act, shall proceed to the collection thereof
with all convenient despatch, and pay over the same to
the superintendent of common schools for said county,
for school purposes, in four equal quarterly payments, on
the first days of February, May, August and November,
eighteen hundred and fifty-one, and annually thereafter,
and if any of the said collectors shall fail to make said
payments at the times required by this section, he or
they shall be liable to interest upon the amount due un-
til the same is paid, and it shall and may be lawful for
the superintendent of common schools in said county, to
bring suit in the name of the State for his use, as treas-
urer of the school fund of the said county, against, the
said defaulting collector or collectors, and his or their se-
curities, upon his or their official bond or bonds, to re-
cover the amount due, with interest, and upon the re-
turn of the writ, to enter up judgment in the county
court of the said county, for the amount then due, with
interest, against the said defaulting collector or collec-

CHAP. 221.

tors, and his or their securities; provided however, that
every such collector shall be entitled to a credit for any
insolvencies in his said tax list which may be allowed
by the commissioners of said county; and provided also,
that no such judgment shall be entered up against any
person unless the writ has been served upon him at
least ten days before the return day thereof, except in
cases where actions upon said bonds may be docketed,
and judgment therein entered by consent of parties.

Provisoes.

SEC. 26. And be it enacted, That the commissioners
of the said county in making the appointment of col-
lectors of State and county taxes in the Month of June
next, and annually thereafter, shall inform the person
or persons whom they shall so appoint of the duties re-
quised of them by this act, and in taking the bonds of
said collectors, it shall be the duty of the said commis-
sioners to provide in the condition of said bonds for the
faithful performance of the duties hereby imposed upon
them, and to prescribe for and insert in said bonds such
penalties as may be necessary to secure the collection
and faithful payment of the taxes hereby imposed, to
the superintendent of common schools as herein direc-
ted.

Additional
penalty in the
bonds of collec-

tors.

SEC. 27. And be it enacted, That if any person who
may be liable to taxation by the provisions of the seven-
teenth, eighteenth and nineteenth sections of this act,
shall refuse or after ten days notice neglect to pay any
of the taxes to which he may thereby be made subject,

Refusal to pay
taxes — penalty.