Chap. 226.—An ACT to Amend and Re-enact the 3d Section of an Act En-
titled an Act Supplemental to the Act Providing for the Collection of the
State Revenue and County Levies for the Year 1870, Approved January
6, 1871.

Approved March 29, 1871.

1. Be it enacted by the general assembly, That the third
section of the act entitled an act supplemental to the act pro-
viding for the collection of the state revenue, and county levies
for the year eighteen hundred and seventy, approved January
sixth, eighteen hundred and seventy-one, be amended and re-
enacted so as to read as follows:

Ҥ 3. In the event that any such sheriff or other officer shall
fail or neglect to execute the bond provided for in the first or
second section, within thirty days from the passage of this act,
it shall be the duty of such sheriff or other officer, if he shall
have received the books of the commissioners of the revenue,
or of the commissioners of the revenue in case the books afore-
said shall not have been so delivered, to deliver the same to the
treasurers of their counties, cities, or towns, after they shall
have executed a new bond in such penalty and with such se-
curity as the judge of the county or corporation may deem
sufficient: provided, that such penalty shall not be less than
double the amount which may go into the hands of such treas-
urer, who shall then proceed to collect and account for the
same in the manner prescribed by former laws of this com-
monwealth governing the collection of taxes, etcetera, and
accounting for the same at the treasury: and provided further,
that in case both the sheriff or other officer and county treas-
urer fail to qualify as require by the provisions of this act, it
shall be the duty of the judge of the county or corporation to
to appoint a collector for such county or corporation of the
said taxes of eighteen hundred and seventy, who shall qualify
according to law, and proceed to collect the said taxes and pay
the same into or account therefor at the state treasury within
four months after receiving the commissioner’s books; and that
the said collector shall be allowed a reasonable compensation
for his services, to be determined by the said judge: provided,
the same shall not exceed fifteen per centum upon the amount
actually collected and paid into the treasury as aforesaid.

2. This act shall be in force from its passage.