Chap. 53.—An ACT for the Relief of the late Sheriffs of the Common-
wealth.

Approved February 20, 1874.

1. Be it enacted by the general assembly, That the late s and
sheriffs of the counties of this state, or their deputies and letting office
township collectors, be and are hereby authorized to receive collect taxes
and collect taxes, fee bills and county levies, where parties county levies
have not been returned delinquent, which accrued and fell for 180 and
due in the years eighteen hundred and sixty-nine, and eigh-
teen hundred and seventy, and are still unpaid; and they tTneirrights:
shall hereby possess the same legal rights in the collection povem tor ©
of the same they had or possessed at the periods hereinbe-
fore mentioned. Said right shall continue six months from
the approval of this act: provided, that no sheriff shall be an accounts
entitled to the bonefit of this act, who shall not, prior to the and lish
first of April, eighteen hundred and seventy-four, have fully and officers:
paid and discharged all accounts and liabilities charged quired to bs

ainst him upon the books of the auditor of this state, and with auditor

sums due from him to counties on account of the collec-
tion of county levies: provided, further, when a sheriff hav- when perso:
ing such taxes and fee bills and county levies due him shall "ePreentath
have departed this life, it shall be lawful for his personal act
representatives to place them in the hands of the sheriff, who
shall collect the same according to the provisions of this act;
and when the sureties of any defaulting sheriffs shall have power of su
pal’ and satisfied all claims and liabilities aforesaid, it shall ties of defau
e lawful for such sureties to place them in the hands of the
acting sheriff, who shall collect them according to the pro-
visions of this act, and be entitled to the same rates of com- for collectior
pensation as are allowed to collectors for like services: pro- Act ng ta
vided, that this act shall not create any lien upon the real real estate f
estate of the taxpayer for the taxes hereby authorized to ba {x23 °
collected, nor shall the personal estate of the person in pos- Personal est

session of such lands, other than the taxpayer, be liable for party in pos
the tax on the said land. sion of land

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