223. The secretary-treasurer shall make a general collection roll each year, at the time fixed by the council, including all taxes then imposed, mentioning them separately.
He shall also make a special collection roll whenever any tax has been imposed after the making of the general collection roll, or whenever he is ordered to do so by the council. Such special roll shall exist as a separate roll only until the date fixed by the council for the preparation of the new general roll and it must then be included in the new general roll which the secretary-treasurer shall prepare.