Section 21
SEC. 21. The township treasurer shall collect all moneys due to the township from any source: Provided, That the taxes imposed by Act Numbered Eleven hundred and eighty-nine shall be collected by the provincial treasurer or his deputies, in the manner provided in said Act: And provided further, That the provincial treasurer may appoint township treasurers as deputies for such purpose: And provided further, That the taxes imposed for the purpose of protecting roads, in section forty-three, subsection (g), of this Act, and taxes on real estate and personal property, shall be collected by the provincial treasurer or his deputies and paid to the township treasurer as hereinafter provided. He shall give to every person paying money into the township treasury a receipt therefor, specifying the date and amount of the payment and upon what account paid. He shall keep a detailed account of all moneys received, and shall pay the same out only under authority of an ordinance or resolution of the council and upon a warrant signed by the president and countersigned by the secretary. He shall, on or before the third day ol' each month, make out in triplicate a full and complete .statement of the receipts and expenditures of the preceding mouth, together with a statement of the cash actually on hand in the township treasury. He shall deliver two copies to the president, who shall verify them and certify upon the face of each to the correctness thereof, and shall then immediately cause one copy to be posted at the main entrance of the township building and send the other copy to the provincial treasurer. He shall pay all lawful warrants in the order in which the shall be presented, and he shall note on the back of each the date of such presentation, and, when payment is made, the date of such payment: Provided, That he shall not pay any warrant when there is not in the treasury a sufficient amount to meet warrants previously presented and not paid, for want f funds. He shall have his office in the township building and shall keep in the township safe or strong box, which it .shall be the duty of the council to provide, all moneys belonging to the township. Such moneys shall be kept separate and distinct from his own money, nor shall he be permitted to make profit out of public money, nor to lend or otherwise use it, nor to use the same in any method not authorized by law. A treasurer violating the foregoing restriction shall be dismissed from office, if .such violation shall be established at a hearing before the provincial treasurer. Such violation shall be considered a malversation of funds, to be tried accordingly under the penal law by a court of competent jurisdiction. The provincial treasurer shall report any such violation to the provincial fiscal for prosecution. The treasurer may, to prevent the accumulation of too large an amount of money in the strong box of the township, when especially authorized by resolution of the council, deposit for safe-keeping with the provincial treasurer such sums of money as he will not be obliged to use at once, taking a receipt from the provincial treasurer. He shall exhibit this receipt to the council at its next meeting, and the secretary shall record the fact of such exhibition and the date and amount of the receipt. He shall be the custodian of all township property and shall keep a record thereof in a suitable book.