From and after the passage of this act it shall not be lawful for any alderman of said city to receive the payment of personal taxes, unless specially deputed by the receiver of taxes of said city; and no receipt for the payment of taxes, heretofore given by any alderman, shall be taken as evidence of the payment of any such tax by the election officers of any election division of said city. The said receiver of taxes shall have power, and he is hereby required, to appoint at least one person, in each of the wards of said city, to receive poll taxes from citizens assessed therefor; said appointment shall be made at least three weeks before any election; and the person, so appointed, shall have some public place wherein he shall be found for at least three hours, between 10 and 1 o'clock, in each secular day prior to the day of the election; and on the day of the election during the whole time the polls are open; of which time and place notice shall be given upon the street lists now required to be published and posted: Provided, That in the rural wards there shall be not less than three persons appointed, to each of whom shall be assigned the district for which he is to collect and receive such personal taxes; but no election division shall be divided in forming such district; said deputies shall be required to collect both city and state taxes from the citizen assessed, either on the regular or extra assessment, unless he shall make oath or affirmation that he is unable to pay both; and not then, unless he shall have paid at least one of said taxes within fourteen months next previously; Provided, That if any person so appointed shall issue or give a receipt to, or for, any person whose name is not upon the assessment list, shall be guilty of a misdemeanor, and, on conviction thereof, shall be fined in a sum not exceeding $200, and imprisoned for a period not exceeding three months, both or either, in the discretion of the court.