Chap. 65.—An ACT in relation to the Collection of State, County, and
Town Taxes and Officers’ Fees.

Approved April 23, 1870.

1. Beit enacted by the general assembly, That it shall be
lawful for the sheriffs and sergeants charged with the collec-
tion of the public revenue in their respective counties, cities,
and towns, and who were in office on the twenty-sixth day of
January, eighteen hundred and seventy, to continue to collect
the same, and to levy and distrain for the same, as authorized
by law, and also for county, city, and town levies and officers’
fees: provided, however, that where said officer has not given
the bond required by the first section of the act passed March
fifth, eighteen hundred and seventy, he shall not be authorized
to collect, levy, or distrain under this act until he shall have
executed bond before the county court, in such sum, not less
than twenty thousand dollars, as the judge thereof may re-
quire, with security deemed good by the court, payable to the
commonwealth, and conditioned faithfully to account for and
pay over all moneys which have been or may be collected by
him.
2. Where any sheriff or sergeant shall fail to give the bond’
required by the preceding section, or by the first section of
the act of March fifth, eighteen hundred and seventy, it shall
be lawful tor him to deliver his uncollected tax tickets for
state revenue, and for county, city and town levies, to his suc-
cessor in office, and take from him duplicate receipts for the-
state revenue and for county, city, or town levies separately;
and it shall be the duty of the auditor of public accounts to
credit such officer with the amount of such receipts for state
revenue, when satisfied that such tickets were uncollected, and
that none of the same were lost by his neglect or fault; and
he shall require the officer receiving the same, to account there-
for within four months from the time the same were received.
And the proper authorities of counties, cities, and towns shall
credit such officer with the amount of such receipts for county,.
city, or town levies, when satisfied that such tickets were un-
collected, and that none of the same were lost by his neglect
or fault, and they shall require the officer receiving the same
to account therefor within four months from the time the same-
were received.

3. The time for the payment into the treasury of the last
instalment of the public revenue for the year eighteen hun-
dred and sixty-nine is hereby extended for the period of three:
months from the time the same ought to have been paid. And
the said auditor shall allow credit for the list ot insolvents for
the tax of eighteen hundred and sixty-nine, if presented, duly
certified, on or before the first day of August, eighteen hun-
dred and seventy.

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