(Wheeling: John F. M'Dermot, Public Printer, 1865)
Chap. 18. - An Act authorizing the Boards of Supervisors of the several Counties of the State, to appoint Township Collectors.
Passed February 7, 1865.
Be it enacted by the Legislature of West Virginia:
1. It shall be lawful for the boards of supervisors of the several counties of this state, to appoint collectors in any or all of the townships thereof, whenever, in their opinion, the public interest would be thereby promoted, for the collection of all levies made for the payment of bounties to volunteers, and for the support of the families of living and deceased soldiers in their respective counties, who have heretofore volunteered, or who may hereafter volunteer in the service of the United States, and for the collection of all levies made for the payment of any loan negotiated for the purposes aforesaid.
2. Such collectors may be appointed for the collection of any such levies, whether heretofore or hereafter made, provided the same have not been actually placed in the hands of the sheriff, or other collector of the county, for collection.
3. The collectors appointed by virtue of this act, shall faithfully collect and pay over to the county treasurer all money collected by them, at such times as the board of supervisors shall direct, and may distrain for taxes after thirty days from the time the lists of such levies are placed in their hands for collection.
4. The boards of supervisors shall allow to the collectors aforesaid, for the collecting and paying over to the county treasurer the levies aforesaid, such commission, not exceeding three dollars for each one hundred dollars actually collected and paid over, as they shall deem just; and they shall require said collectors to give bond with security to be approved by them, in such penalty, not less than five thousand dolalrs, as they shall direct, made payable to the State of West Virginia, and conditioned for the faithful discharge of their duties as required by law.
Timeline of West Virginia: Civil War and Statehood: February 1865