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• Sec. 10-21. Tax tickets. It shall be the duty of the city treasurer to prepare from the books of the commissioner of revenue and from the books of the city assessor, for each taxpayer shown therein,- a tax tickets according to forms prescribed by the state department of taxation unless such form is emended by the city council.- Upon collecting such tex,- he shall deliver to the taxpayer such tax ticket,- showing plainly the date of payment. The treasurer shall deliver to each taxpayer paying by cash or money order, and to any other taxpayer requesting the same, a receipted copy of the tax ticket showing plainly the date of payment and the property to which the payment was applied. The treasurer may charge two dollars for the cost of orevarina any duplicate or additional receipts. Sec. 10-22. Right of distress, levy, lease and garnishment. For the purpose of collecting taxes, assessments and other duties to the city, the city treasurer shall have the rights of distress, levy, attachment, lease and garnishment as provided by the state law. All property subject to levy such action to satisfy taxes due to the state may be taken to satisfy taxes due to the city. • Sec. 10-23. Sale after levy or distraint. When it becomes necessary for the city treasurer to levy or distrain upon the property of any delinquent taxpayer, the same shall be sold at public auction (unless the claim is satisfied prior to sale) on the premises of the taxpayer, or at such public place as the treasurer may deem best to secure a fair price for such property. From the proceeds of such sale, he the treasurer shall satisfy the tax due the city and all costs of collection and shall pay the residue over to the delinquent taxpayer, taking his a receipt therefor. Sec. 10-24. When taxes doe.- Receipt of payments. The city treasurer shall commence to receive taxes on personal property, and machinery and tools, and merchant's capital as soon as he the treasurer receives copies of the commissioner's books and shall continue to receive the same without addition of a penalty up to and including the fifth day of Becember of each year until the due date. Likewise, the city treasurer shall commence to receive taxes assessed on real estate as soon as practicable in each year. Beginning with the year 1994 and in each subsequent year,- fFifty percent of each such reel estate tax assessment shall be payable not later than June 5 and the remaining fifty percent shall be payable not later than December 5. 3