Sec. 114. Treasurer—to continue to collect delinquent
taxes for one year following June fifteenth of year
as of which such delinquent lists speak—subsequent
collections.
The Treasurer shall continue to collect the taxes shown on the
delinquent list for one year following June fifteenth of the year
as of which such delinquent lists speak.
At the expiration of such year the Treasurer shall again submit
a copy of each of the three lists mentioned in Section 110 hereof
to the Council at its first meeting held after the expiration of
such year. Such lists so re-submitted shall show the changes
which have occurred since June fifteenth of the preceding year;
and the Council shall thereupon authorize and require the Treasurer
to continue to collect such delinquent taxes or may place the
same in the hands of the Sergeant or the Constable or employ a
delinquent tax collector to make such collections, upon such
terms as may be agreed upon. Such officer or collector shall have
all the power and authority to enforce collection by levy, distress
or otherwise as the Treasurer has under the law. When any
such collections shall be made by such officer or collector the same
shall be reported by him to the Council and the money shall be
paid over to the Treasurer who shall be held accountable therefor.
All lists of uncollected taxes shall be returned by such officer
or collector to the Council which shall deliver them to the
Treasurer, who shall thereafter be held accountable for any collections
thereunder.
