University of Virginia Library

CHAPTER VI.

Town Collector.

1. Before entering upon the duties of his office, the town
collector shall execute an official bond with satisfactory security
in such penalty as the council may prescribe.

2. It shall be the duty of the town collector to collect the
town taxes and all revenues and levies; with the exception of
fines, which shall be collected by the sergeant.

3. The collector shall forthwith, on receiving the books of
the assessor, give public notice of his readiness to receive all
taxes and levies due, and on the 30th day of November he
shall add on five per cent. to each tax-bill which has not been
paid before that time.

4. It shall be the duty of the collector to pay over to the
treasurer of the town on the fifth day of every month all collections
made by him during the preceding month and on the
15th day of July of each year he shall render to the committee
of Finance and Claims a fair statement showing the amount
of taxes, revenues and levies which come into his hands, the
amount collected, the amount paid over to the treasurer, and
the amount of the delinquents.

5. It shall be the duty of the town collector, one year after
the tax tickets go into his hands for collection, to proceed to
collect by distress all taxes that have not been paid to him before
that time.