Section 1. In all cases in which the period of limitation of the warrants of the duplicates of the county, poor, institution district, road, city, township, ward, school, and borough tax collectors have heretofore expired or will expire during the years one thousand nine hundred thirty-nine and one thousand nine hundred and forty, and in cases where the power and authority of the said tax collectors have heretofore expired or shall expire, during the years one thousand nine hundred thirty- nine and one thousand nine hundred and forty, by virtue of the expiration of their terms of office, and said tax collector or collectors have or shall become personally liable for the taxes contained in said duplicates and warrants, or any part thereof, by reason of the personal payment or otherwise by said tax collector or collectors of the said taxes, or any part thereof, without having recovered or collected the same from the person or persons against whom they have been levied and assessed, or without having recovered or collected the same from the person or persons owning the property against which the said taxes have been assessed and levied, the said duplicates and warrants and the power and authority of the said tax collectors, in all such cases, are hereby revived and extended for a period of two years after the passage of this act, and the said tax collector or collectors, their executors and administrators, if they are deceased, or either surety or sureties, are hereby empowered to proceed and collect said taxes from all such persons who have not paid them, residing in said district within which said taxes are assessed, as well as from all persons who may remove or have removed from said city, ward, township or townships, or boroughs, and have neglected to pay the taxes aforesaid assessed, with the like effect as if said warrant or warrants had not expired or the term of office of said tax collector had not expired.