Execution of tax warrant. Collection by successor of collector.

(b) Upon the expiration of the collector's term of office, such collector shall deliver to his or her immediate successor in office the rate bills not fully collected and such successor shall have authority to collect the taxes due thereon. Any person who fails to deliver such rate bills to such person's immediate successor within ten days from the qualification of such successor shall be fined not more than two hundred dollars or imprisoned not more than six months, or both. See Sec. 12-162 re alias tax warrants. Collector paid by salary is bound to deliver over his rate bill to his successor, though the latter had not given bond. 47 C. 340. Plaintiff marshal's association lacked standing to challenge defendant tax collector's hiring of law firm to assist with tax collections; although marshals are among three classes authorized under statute to help collect taxes, tax collector had never hired marshals for that purpose and marshals could not show injury sufficient to confer standing. 198 CA 392.