SECTION 22.  Powers and duties of recorder generally.
   The recorder shall keep a journal of the proceedings of the common council and have charge of and preserve the records of the city.  In the absence, or in case of sickness or inability, of the mayor, or during any vacancy in the office of the mayor, the recorder shall perform the duties of the mayor which pertain to him as the chief executive officer of said city and be vested with all the powers necessary for the performance of such duties.  In the absence of both the mayor and recorder, there shall be an acting mayor, who shall be elected by a majority of the common council.
   It shall be the duty of the recorder to collect all town taxes, licenses, levies, assessments and such other claims as are placed in his hands for collection by the common council, and he may distrain and sell for taxes and assessments, and he shall have in all other respects the same power as a sheriff of the county to enforce the payment and collection thereof.