FORMS, REGULATIONS, &c.

RESIGNATIONS.

[Reference from Sec. 83.]

The provision referred to in this section is as follows:

Any three justices of the peace of a town may, for sufficient cause shown to them, accept the resignation of any town officer of their town." Sec. 33, Title III. Chap. XI. 1 R. S. 348.

They may do the same as to officers of school districts, and must notify the clerk, or a trustee of the district, of such resignation.

ASSESSMENT OF TAXES.

[Reference from Sec. 90.]

The following are the provisions referred to in this section, and are extracted from Chapter XIII, Title II., which relates to the assessment and collection of taxes: (p. 392, 1 R. S.)

"S 15. If any person, whose real or personal estate is liable to taxation, shall at any time before the assessors shall have completed their assessments, make affidavit that the value of his real estate does not exceed a certain sum, to be specified in such affidavit; or that the value of the personal estate owned by him, after deducting his just debts, and his property, invested in the stock of incorporated companies, liable under this Chapter to taxation on their capital, does not exceed a certain sum, to be specified in the affidavit, it shall be the duty of the assessors to value such real or personal estate, or both, as the case may be, at the sums specified in such affidavit, and no more."

"S 16. If any trustee, guardian, executor or administrator, shall specify, by affidavit, the value of the property possessed by him, or under his control, by virtue of such trust, after deducting the just debts due from him, and the stock held by him in incorporated companies liable to taxation, in that capacity, the assessors shall in like manner value the same at the sum specified in such affidavit.”

"S 17. All real and personal estate liable to taxation, the value of which shall not have been specified by the affidavit of

the person taxed, shall be estimated by the assessors at its full value, as they would appraise the same in payment of a just debt, due from a solvent debtor."

After completing the assessment roll, section 19 provides that the assessors "shall make out one fair copy thereof, to be left with one of their number. They shall also forthwith cause notices thereof to be put up at three or more public places in their town or ward."

"S20. Such notices shall set forth that the assessors have completed their assessment roll, and that a copy thereof is left with one of their number, to be designated in such notice, at some place to be specified therein, where the same may be seen and examined by any of the inhabitants of the town or ward during twenty days; and that the assessors will meet on a certain day, at the expiration of such twenty days and at a place to be specified in such notice, to review their assessments, on the application of any person conceiving himself aggrieved."

"S 21. The assessor with whom such assessment roll is left, shall submit the same, during the twenty days specified in such notice, to the inspection of all persons who shall apply for that purpose."

S22. The assessors shall meet at the time and place specified in the notice, and on the application of any person conceiving himself aggrieved by their assessment, shall review such assessment. And when the person objecting thereto, shall not previously have made affidavit concerning the value of his property, pursuant to the fifteenth and sixteenth sections of this Title, the assessors shall, on the affidavit of such person, made as provided in those sections, reduce their assessments to the sum specified in such affidavit."

"S 23. If the person objecting to the assessment can show by other proof than his own affidavit, to the satisfaction of the assessors, or of a majority of them, that such assessment is erroneous, the assessors shall review and alter the same, without requiring any such affidavit."

"S24. Where any person in possession of personal property liable to taxation, shall make affidavit that such property, or any part thereof, specifying what part, is possessed by him as agent for the owner thereof, and shall disclose in such affidavit the name and residence of the owner, the assessors, if it shall appear that such owner is liable to be taxed under this Chapter, shall not include such personal estate in the assessment of the property of such possessor."

$ 25. The affidavit specified in this Article, shall be made before the assessors, or one of them, either of whom is hereby authorized to administer an oath for that purpose; and the as

sessors shall cause all such affidavits to be filed in the office of the town clerk."

Form of a District Tax list, and Warrant,

List of taxes payable by the following persons, taxable inhabitants of district No.

in the town of

made

A. B... $1,000

perty.

lected

$200

$1,200

$6.00

$0.30

$6.30

in the town of

C. D.......
E. F... 2,000

County of

To the collector of school district No.

in the county aforesaid, GREETING:

In the name of the people of the state of New-York, you are hereby commanded and required, to collect from each of the inhabitants in the annexed tax list named, the sum of money set opposite to his name, in said list, and within thirty days after receiving this warrant, to pay the amount thereof collected by you, (retaining five per cent. for your fees,) into the hands of the trustees of said district, or one of them, and take his or their receipt therefor: And if any of the said inhabitants shall not pay such sum on demand, you are hereby further commanded, to levy the same by distress and sale of the goods and chattels of the said delinquent, in the same manner as on warrants issued by the board of supervisors to the collectors of towns.

Given under our hands and seals, this

[The tax list must be made out within one month after the district meeting in which the tax was voted.]

Form of a District Rate Bill.

Rate bill of the persons liable for teacher's wages in district

No.

ending

in the town of

18

for the school term

[The warrant to be annexed to a rate bill, is to be, similar in form to the warrant annexed to a tax list, as above, excepting that the words "rate bill" will be substituted for the words "tax list," or "list," whenever the two latter occur.]

[In executing the warrant, the collector will be governed by the following sections of chapter 13, pages 397 and 398, 1 R. S.]

Sí. Every collector, upon receiving the tax list and warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call at least once on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

$ 2. In case any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found within the district of the collector, and no claim of property to be made thereto by any other person shall be available to prevent a sale.*

S3. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up in at least three public places in the town where such sale shall be made. The sale shall be by public auction.

S4. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person in whose possession such property was when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus on the ground that the property sold belonged to him, and such claim be admitted

*NOTE.-"No replevin shall lie for any property, taken by virtue of any warrant for the collection of any tax, assessment or fine, in pursuance of any statute of this state." 2d R. S. page 522, sec. 4.

by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person for whose tax the property was distrained, the surplus moneys shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties shall be determined by due course of law. 1R. S. page 397, 398.

Form of a Bond to be given by a District Collector. Know all men by these presents, that we, A. B. and C. D. (the collector and his surety,) are held and firmly bound to E. F. and G. H. &c., trustees of school district number

in

the town of in the sum of (here insert a sum double the amount to be collected,) to be paid to the said E. F., G. H., &c., trustees as aforesaid, or to the survivor or survivors of them, or their assigns, trustees of said district; to the which payment, well and truly to be made, we bind ourselves, our heirs, executors and administrators, firmly by these presents. Sealed with our seals, and dated this 18

&c.

in the town of

day of

The condition of this obligation is such, that, whereas the above bounden A. B. has been chosen (or appointed, as the case may be,) collector of the above mentioned school district number in conformity to the act for the support of common schools; now, therefore, if he the said A. B. shall well and truly collect and pay over, after deducting 5 cents on each dollar as his fees, the moneys assessed upon the taxable inhabitants of said district, in a rate bill or tax list dated the day of and this day received by the said collector, which assessment amounts to a total sum of dollars

and

cents, and shall in all respects duly and faithfully execute the said warrant, and all the duties of his office as collector of such district, then this obligation shall be void, otherwise of full force and virtue,

Signed, sealed and delivered,

in the presence of

A. B. [L. S.
C. D. [L. S.]

[This bond, by section 120, is to be given whenever required by trustees: If not given, by section 121, the office of collector is vacated. By section 117, the trustees are required to deliver this bond to their successors.]