Be it enacted by the People of the State of Illinois represented in the General Assembly, That whenever an administrator, ^or administrators^ shall be appointed and qualified, on the estate of Benjamin A clark deceased late sheriff of Wayne county such administrator or administrators or any one of them is hereby authorized and empowered to collect any and all taxes that may be due on the books of said sheriff for the years 1831, 1832, 1833, and 1834 by distress and sale of personal or real estate, subject to the provisions of the laws now in force in this State relative to the collection of the revenue, in the same manner as sheriffs may now lawfully collect taxes and enforce the payment thereof; And the same when collected shall be assets in the hands of such administrator or administrators