Chap. 23.—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.

1. Be it enacted by the general assembly, That the sheriffs
of this commonwealth, and other officers heretofore charged
with the collection of taxes, whose term of offiee expired on
the thirty-first day of December, eighteen hundred and
seventy, are authorized and directed to proceed with the col-
lection of the state revenue and county levies which have been
or may be assessed for the year eighteen hundred and seventy,
in like manner as the same have been heretofore collected:
provided, that it shall be the duty of each county and corpo-
ration judge to examine the bonds of such sheriff or other
oflicer within his jurisdiction, and, if he decm it necessary, re-
quire such sheriff or other officer to execute a new bond, in
such penalty and with such securities as he may deem sufii-
cient: provided, that such penalty shall not be less than double
the amount which may go into the hands of such sheriff or
officer.

2. When the land and property books, from any cause, have
not been delivered to the sheriff, or other officer charged with
the collection of said taxes, previous to the first day of
January, eighteen hundred and seventy-one, it shall be the
duty of the commissioners of the revenue to deliver such books
to the sheriff, or other officer charged with the collection of
taxes for the year eighteen hundred and seventy, who shall
proceed to collect and account for the same in like manner as
if the said books had been received by him previous to the
first day of January, eighteen hundred and seventy-one: pro-
vided, that such sheriff or other officer shall, before the judge
of the county or corporation court, either in term time or va-
cation, enter into bond, with good and sufficient sureties,. con-
ditioned according to law, and in a penalty at least double the
amount of taxes and levies to be collected by him.

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
security 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 thie hands of such trea-
surer, who shall then proceed to collect and account for the
same in the manner prescribed by the act approved July
eleventh, eighteen hundred and seventy, entitled an act pre-
scribing the duties and compensation of county officers.

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