1907 public laws – Ch.258 Sec.80

Sheriff shall attend to receive taxes. The Sheriff or his deputy or tax collector shall attend at the court-house or his office in the county town during the months of September and November for the purpose of receiving taxes. He shall also in like manner attend at least one day during the _ month of October at some one or more places in each township, of which fifteen days notice shall be given by advertisement at three or more public places and in a newspaper, if one be published in the county: Provided, that nothing in this section shall be construed to prevent the collecting officer from levying and selling after the first day of November, but he shall not sell before that day unless he has reason to believe the tax-payer is preparing to leave the county or State. The Sheriff or tax collector shall be entitled to fifty cents for each actual levy or sale, and fifteen cents for each advertisement, but in no case shall said sums be collected where no levy or sale or advertisement is made on real or personal property: Provided, that the Sheriffs of the counties mentioned in chapter one hundred and fifty of the laws of one thousand eight hundred and eighty-three, as amended by subsequent acts, shall not levy on property or sell the same under execution until after the fifteenth day of March. The Sheriffs of said counties, or their regular authorized deputies, shall attend one day during the month of March, before the fifteenth day of said month, at one or more places in each township for the purpose of collecting the taxes which still remain unpaid, of which ten days notice shall be given by advertisement at three or more public places and in a newspaper, if one be published in the county. No costs shall accrue to or fees be collected by the Sheriffs of said counties except in cases of actual levy or advertisement and sale of property as prescribed in this proviso. Sec. 8014 The Sheriff of each county, within ninety days after the ratification of this act, and every six months thereafter, and as often as he may be called upon, shall ascertain and furnish to the Corporation Commission, upon blanks to be furnished by said Pub. 24 Commission, a complete list of all subjects in his county liable for tax under Schedules B and C of the Revenue Act; which said list shall be duly verified upon the oath of said Sheriff, and said Corporation Commission shall deliver a copy of said return to the} State Auditor. Any Sheriff failing to make the report provided | for in this section, within thirty days of the time prescribed, shall | forfeit and pay to the State the sum of one hundred dollars, to be | recovered on suit instituted by the Treasurer of the State. –