1913 public laws – Ch.203 Sec.106

The sheriff or tax collector shall be charged with the sums appearing by the tax list as due for the county taxes, and shall be allowed to deduct therefrom, in like manner as is prescribed in this act in regard to his settlement of the State taxes, all insolvents and uncollectible poll taxes, and also the amount of county tax on the lands bid off by the county, and costs and fees, which shall be, for making a deed, fifty cents; for registering, twenty-five cents; and such other necessary sums as were actually paid by the sheriff: Provided, a majority of any board of county commissioners may extend the time for collecting and settlement of county taxes in the respective counties to such time as they may deem expedient, not to extend beyond the first of May in the year following in which taxes were levied: Provided, further, that it shall be unlawful for any sheriff or tax collector, in accounting with the board of county commissioners, for either the state or county taxes, to exhibit or present in said county any money not actually derived from the collection of taxes; and any such sheriff or tax collector so offending shall forfeit a penalty of five hundred dollars: Provided, further, that any sheriff, tax collector or county treasurer who shall use any part of the county or state taxes otherwise than as directed by law shall forfeit double the amount of his commission on county and state taxes for the year in which he so misused said taxes. No mortgage or lien on any property shall be superior to the taxes on said property, whether said mortgage or lien was given prior or subsequent to the levy of the taxes.