There is hereby levied and assessed against all persons resident
within the Borough of Tamaqua, of the age of 21 years or over, a per
capita tax of $5 per annum. Such tax shall be collected by the duly
elected or appointed Tax Collector of the Borough, at the time of
collection of the annual tax upon real estate, and, in the collection
thereof, the Tax Collector shall have all remedies vested in collectors
of per capita taxes by the Local Tax Enabling Act.