Section 26-28 Same--Duties of assessor, collector and board of equalization.


    The assessor shall enter an abstract of statements referred to in the preceding section in a book to be provided for that purpose, to be known as the "Manufacturers' and Merchants' Tax Book," which shall be suitably ruled, with columns for the name of the manufacturer or merchant, the amount of his or their statements as returned to the assessor, the valuation of such statements as equalized by the board of equalization, the amount of each kind of tax levied thereon, and such other columns as may be found useful or convenient in practice; and the assessor shall, before the second Monday in July next after the filing of such statements, deliver a copy of such abstract for the year to the director of finance. After the board of equalization has completed the equalization of such statements, the director of finance shall extend on such book all proper taxes at the same rate as assessed for the time on real estate; and he shall, on or before the first day of November thereafter, make out and deliver to the business license administrator a copy of such abstract for the year, and take the receipt of the business license administrator therefor, which receipt shall specify the aggregate amount of taxes due thereon; and the director of finance shall charge the business license administrator with the amount of such taxes and take his receipt therefor.

(Code 1964, § 16.270)