Sec. 18. The Assessors and Collectors shall account for and pay over all taxes due the , deducting from the same the amount of all taxes which he shall have been unable to collect on account of the insolvency, removal, or nonresidence of persons charged with taxes.

Sec. 19. It shall be the duty of the assessors and Collectors to note upon his list <​their lists​> opposite the name of each Person whether such Person has paid his or her Tax, and if not, the reason why, if nonresident, removed, or any other Cause, and shall be required to make Oath or affirmation that the same is correct according to the best of his information and belief, and if upon investigation by the Municipal Court there shall be found no errors or mistake, or if found, when corrected, the Court aforesaid shall make an allowance for all Taxes he shall have been unable to collect for good and sufficient Cause. Provided the Court shall be satisfied that such taxes could not have been collected by reasonable and proper diligence, and that such diligence has been used without success.

Sec. 20. If any Person shall fail to pay the Taxes due upon any City Lots or other Lands belonging to them, and the assessor shall be unable to find any personal property of such Person in this whereon to levy of value sufficient to pay said taxes and Costs, it shall be his duty to make report thereof to the Clerk of the Municipal Court of the on the first Monday of December of each year, unless a longer time be granted by the City Council, which report shall be in the following form.

List of Lands and Lots situated within the limits of the City of and State of , on which taxes remain due unpaid for the Year A. D. 18[blank]. [p. 7]