Section 5
SEC. 5. The commuted rate for the labor provided for by section one of this Act shall be due and payable at the office of the municipal treasurer in such municipality any time during the three months ending March thirty-first of each year, and shall be collected by the municipal treasurer on every day, except Sundays and other legal holidays, during the collection period in the same general manner as municipal taxes. Failure to pay the commuted value of said labor within the period fixed by this section shall operate as a final election to perform the required labor in lieu of the payment in cash of the commuted value thereof, and said labor shall be performed by the person so electing to labor, or by substitute, as provided in section two hereof, at any time during the calendar year.