The City taxes levied annually by the Council shall be collected as follows: Immediately after the annual levy for City taxes is laid the Council shall direct the proper officer of the City to extend the same on the property books made out by him, including therein the proper capitation tax; he shall make out therefrom proper tax tickets in the following manner: That is to say, instead of a single ticket for the whole amount charged to any person, firm or corporation, there shall be two tickets each for one-half of said amount; these half tickets shall be severally numbered or designated "first" and "second" and the same, after being examined and compared by the Council and found to be correct, shall be turned over to the Treasurer of the City on the first day of October following the levy and the Treasurer's receipt for the gross amount thereof shall be returned, entered upon its record and the Treasurer charged therewith. The Treasurer shall give notice by publication for twenty (20) days in some newspaper of general circulation in said City, that said tax tickets are in his hands for collection, stating the penalty for nonpayment thereof and the time and place where the same may be paid; provided, however, that taxpayers shall have the right to anticipate the payment of the whole or any part of the taxes assessed against them.
The one-half ticket designated "first" may be paid to the Treasurer of the City any time before the first day of November next succeeding said levy the-one-half ticket designated "second" may be paid to the Treasurer of the City at any time before the first day of May next succeeding said levy. To all the half tickets designated "first" remaining unpaid in the Treasurer's hands on the said first day of November succeeding said levy, a penalty of ten percent shall be added and collected from the taxpayers. To all half tickets designated "second" remaining unpaid in the Treasurer's hands on the first day of May succeeding said levy a penalty of ten percent shall be added and shall be collected from the taxpayers. On said first day of November succeeding said levy, all such half tickets designated "first", and on said first day of May succeeding said levy all such half tickets designated "second" remaining unpaid in the Treasurer's hands shall be taken up by the Council and settlement had with said Treasurer on said days, respectively, or on the next succeeding days, respectively, if said days shall fall upon Sunday, and thereupon the Council shall place said tickets in the hands of the City Collector for collection and shall take his receipt therefor; provided, however, that the Council shall have the power any year, by resolution, to extend the time within which the tickets may remain in the Treasurer's hands and be paid to him without adding the penalty, for a period named therein not exceeding, however, a total of fifteen days.
The City Collector shall have the power to collect said tickets so placed in his hands, together with the penalties thereon hereinafter provided, to be added thereto, and the compensation of such City Collector for making such collection of the taxes aforesaid shall be fixed by the Council.
The City Collector shall be charged with the gross amount of said tax tickets so delivered to him for collection, including the penalties allowed, unless on or before the first day of August of each year he makes out and returns to the Council a delinquent list of taxes uncollected list of taxes uncollected for such year, with his oath attached thereto, stating that such list is correct and just and that he has received no part of the taxes mentioned therein, and that he has used due diligence to find property liable to distress for taxes, has found none, and that he could not collect the same.
Neither the Treasurer nor the City Collector shall take or collect anything but money for payment of taxes.