SECTION 26  DELINQUENT FINES, PENALTIES AND FEES.
   It shall be the duty of the Sergeant at least once in six months, during his continuance in office, and oftener if required by the Council, to render an account of the taxes, fines, penalties, assessments and other claims in his hands for collection, and return a list of such as he shall not have been able to collect by reason of insolvency, removal or other cause, to which list he shall make 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 the Sergeant a credit for said claims. He shall receive for his services in the collection of taxes and assessments, a compensation, to be fixed by the Council, of not exceeding five per centum on the amount duly collected and accounted for. He shall pay any money in his hands belonging to the Town upon the order of the Council.