loot on delivery. See C. O. D.—Collector. one authorized to receive taxes or oth-er impositions; as “collector of taxes." A person appointed by a private person to collect the credits due him.—Collector of decedent’s estate. A person temporarily appointed by the probate court to collect rents, assets, interest, bills receivable, etc., of a decedent's estate, and act for the estate in all financial matters re-quiring immediate settlement. Such collector is usually appointed when there is protracted liti