The Marshal shall, at each regular meeting of the Council, during his continuance in office, make a report to the Council of the money collected by him from all sources and paid over to the Treasurer, designating specifically the items of his said collections; and shall also at the regular meetings of the Council in September, December, March and June, of each year, make a detailed statement of the taxes, fines, penalties, assessments and other claims in his hands for collection. He shall receive for his services in the collection of taxes, the penalties collected by him as aforesaid; and for his collection of other claims due to the City a compensation to be fixed by the Council not exceeding five percentum on the amount duly collected and accounted for, except that an additional percentum may be allowed in case of fines.
At or before the regular meeting of the Council in the month of June of each year, the Marshal, with the assistance of the Clerk, shall make up for the current fiscal year, the three lists of persons and property delinquent for nonpayment of taxes and real estate improperly placed on the tax duplicate or not ascertainable, required by section twenty-one of chapter thirty of the code as to State, County and district taxes, and all of the provisions of said chapter, pertaining to persons and property delinquent for nonpayment of taxes and real estate improperly charged with taxes, so far as they are applicable, are hereby adopted and made part of this Act. The duties prescribed in said chapter for the Sheriff, respecting such lists, shall be performed by the Marshal, with the assistance of the Clerk, and the duties therein prescribed for the County Court shall be performed by the Council. The provisions of the general law, authorizing the collection of State, County and district taxes returned delinquent, are hereby adopted and made available for the collection of all delinquent taxes.
The Marshal shall also return, at the same meeting, a list of such fines, penalties, assessments and other claims in his hands for collection as he shall not have been able to collect by reason of insolvency, removal or other cause, to which shall be appended an affidavit that he has used due diligence to collect the same, but has been unable to do so; and, if the Council shall be satisfied of the correctness of said list, it shall allow him credit therefor, but may thereafter take such lawful measures to collect such claims as shall be by it prescribed.