§ 27. Extension of time for collection. The county treasurer upon
application of any receiver of taxes or upon his own motion, may extend
the time for the collection of taxes and assessments and the return of
unpaid taxes and assessments in any town to a day not later than August
first following, and upon such extension the receiver shall pay over all
moneys collected by him, and his undertaking and the liability of the
sureties thereon shall not be affected or diminished by any such
extension. The receiver shall, within five days after written request of
the county treasurer, render to the latter a report of the moneys
collected and paid over to the date of such report with all necessary
vouchers and statements supporting the same, and upon failure of the
receiver to render such report within ten days after such request the
county treasurer may recall the warrant of such receiver and resort to
the remedies provided by the tax law for cases where the collector fails
to pay over moneys collected by him, and the subsequent proceedings
provided by the tax law shall be pursued by the officers charged
therewith.