The personal delinquent lists allowed to any collector shall be delivered to the collector and when his term of office expires then to his successor, who shall be charged with the full amount thereof, and shall account therefor as for other moneys collected by him. When he makes his next annual settlement he shall return the lists to the clerk of the county commission, and in the city of St. Louis the lists and the uncollected tax bills to the comptroller of the city, and shall be entitled to credit for the amount he has been unable to collect. The lists and bills shall be delivered to his successor, and so on until the whole are collected.

(RSMo 1939 § 11096, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9925; 1919 § 12917; 1909 § 11471