University of Virginia Library

Search this document 

Sec. 98. Same—personal property; delinquent list; constable's
duties, etc.

Within fifteen days after the same is delivered to him, the
Auditor shall deliver to the Constable, or any other person the
Council may designate, a copy of the second list described in
section 91 of this chapter, together with the tickets listed thereon,
and shall charge the Constable, or such other collector, with the
amount thereof. The said Constable, or other collector, shall
then proceed to collect said taxes, and for so doing he shall
be entitled to receive twenty-five per centum of the amount
so collected. He shall have the same right of distress, levy and
garnishment in collecting the same as is vested in any collector
of State taxes. He shall make monthly payments to the City
Treasurer of the sums collected by him on his account, and for
such payments shall be allowed credit on the books of the
Auditor; and one year after said list is placed in his hands, he
shall settle his account with the Auditor, returning such uncollected


103

Page 103
tickets as under oath he may declare insolvent, and shall
be allowed due credit therefor.