Sec. 108. Treasurer — when to receive taxes — when
penalty attaches—to call on each tax payer—when
he may distrain.
The Treasurer shall commence to receive taxes as soon as he
receives copies of the Commissioner's book and to continue to receive
the same up to and including the fifth day of December of
each year.
Any person failing to pay taxes on or before the fifth day of
December shall incur a penalty thereon of five percentum, which
shall be added to the amount of taxes due from such tax payer,
which, when collected by the Treasurer, shall be accounted for in
his settlements.
It shall be the duty of the Treasurer after the fifth day of December
to call upon each person chargeable with taxes who has
not paid the same prior to that time, or upon the agent, if any, of
such person resident within the City for the payment thereof;
and upon failure or refusal of such person or agent to pay the
same, he shall proceed to collect them by distress or otherwise.
Should it come to the knowledge of the Treasurer that any
such person or persons owing such taxes is moving or contemplates
moving from the City prior to the fifth day of December,
he shall have the power to collect the same by distress or otherwise
at any time after such bills shall have come into his hands.
