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TITLE 3.

Warrant to

person ap

pointed.

Proceedings

in case collector neg lects to pay

S 12. If a warrant shall have been issued by the board of supervisors prior to any appointment under the last section, the original warrant, if the same can be obtained, shall be delivered to the collector so appointed, and shall be considered as giving him the same powers as if originally issued to himself; but if such warrant can not be obtained, a new one shall be made out by the clerk of the board of su pervisors of the county, which shall be directed to the collector so appointed. And upon every such appointment, the supervisor of the town or ward, if he shall think it necessary, may extend the time limited for the collection of the taxes, for a period not exceeding thirty days; of which extension he shall forthwith give notice to the county treasurer.

$ 13. If any collector shall refuse or neglect to pay to the several town officers of his town or to the county treasurer, the sums requir over monies. ed by his warrant to be paid to them respectively, or either of them,

Duty of she

riff on war

collector.

or to account for the same as unpaid, the county treasurer shall, within twenty days after the time when such payments ought to have been made, issue a warrant under his hand and seal, directed to the sheriff of the county, commanding him to levy such sum as shall remain unpaid and unaccounted for by such collector, of the goods and chattels, lands and tenements of such collector, and to pay the same to the county treasurer, and return such warrant within forty days after the date thereof; which warrant the county treasurer shall immediately deliver to the sheriff of the county; but no such warrant shall be issued by the county treasurer for the collection of monies payable to town officers, without proof, by the oath of such town officers, of the refusal or neglect of the collector to pay the same, or account therefor as above provided.

$14. The sheriff to whom such warrant is directed, shall immerant gainst diately cause the same to be executed, and shall make return thereof to the county treasurer, within the time therein specified, and shall pay to him the money levied by virtue thereof, deducting for his fees the same compensation that the collector would have been entitled to retain. Such part of the monies collected, if any, as ought to have been paid by the collector to town officers, shall be paid by the county treasurer to the officers to whom the collector was directed to pay the same but if the whole amount of monies due from the collector, shall not be collected in such warrant, the county treasurer shall first retain the amount which ought to have been paid to him, before making any payment to the town officers.

turn.

Sheriff's rc- S 15. If the whole sum due from the collector shall be collected, the sheriff shall so state in his return; but if a part only, or if no part of such sum shall be collected, the sheriff shall state in his return the amount levied, if any, exclusive of his fees, and shall also certify such collector has no goods or chattels, lands or tenements, in his

that

county, from which the monies, or the residue thereof, as the case may be, could be levied; and in either case, the county treasurer shall forthwith give notice to the supervisor of the town or ward, of the amount due from such collector.

ART. 1.

bond when

$16. The supervisor shall forthwith cause the bond of such col- Collector's lector to be put in suit, and shall be entitled to recover thereon the to be sued. sum due from such collector, with costs of suit; and the monies recovered shall be applied and paid by the supervisor, in the same manner in which it was the duty of the collector to have applied and paid the same.

against she

ject to return

S17. If any sheriff shall neglect to return any such warrant, or to Proceedings pay the money levied thereon, within the time limited for the return riff if he neg of such warrant; or shall make any other return than such as is above warrant or mentioned, the county treasurer shall forthwith proceed to collect, by attachment, the whole sum directed to be levied by such warrant.4

$18. In case the county treasurer shall fail to collect such monies, by attachment, he shall certify to the comptroller, that he has issued such warrant, stating its contents, that the sheriff has neglected to return the same, in the manner required by law, or to pay the money levied thereon, as the case may be, and that he has pursued the remedy, by attachment, without effect.

pay.

Ib.

$19. The comptroller shall give notice thereof to the attorney- Ib. general, who shall immediately prosecute such sheriff, and his sureties, for the sum due on such warrant; which sum, when collected, shall be paid to the treasurer of this state, and by him, on the comptroller's warrant, to the county treasurer.

of collector's

$20. Upon the settlement of the amount of taxes, directed to be Satisfaction, collected by any collector, in any of the towns or wards in this state, bond. (the city of New-York excepted,) the county treasurer shall, if requested, give to such collector, or to any of his sureties, a satisfaction piece in writing, and shall acknowledge the same, before some person authorised to take acknowledgments of the satisfaction of judgments in courts of record.

$ 21. Upon the production of such satisfaction piece, acknowledged as aforesaid, the clerk of the county shall enter satisfaction of record of the collector's bond, which shall thereby be discharged.

$ 22. The officers taking and entering such acknowledgment of . satisfaction, shall be entitled to the same fees as for taking and entering acknowledgment of satisfaction of a judgment in the courts of common pleas.

(4) Mode of proceeding against the sheriff in this case, prescribed in Part III. See General Index, Title Attachment.

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TITLE 3.

ARTICLE SECOND.

Payments to creditors of county.

State tax.

Payments

when made.

Examination of collector's account of

unpaid taxes.

Of the Payments and Returns to be made by the County Treasurers, and the Duty of the Comptroller, and other Officers thereupon.

SEC. 23. Creditors of county to be paid, from monies collected, as supervisors shall direct. 24. County treasurers to pay state tax to state treasurer annually, on the first of March. 25. Payment may be made, by depositing monies in certain banks.

26. County treasurer to compare collector's account of unpaid taxes on non-resident lands, with the original assessment rolls.

27. Proceedings where land becomes vacant before tax collected.

28. Taxes may be paid in county where land lies.

29. State tax, if any, to be charged to county treasurers, according to valuations returned.

30. County treasurer to be credited with arrears on certain non-resident lands.

31. If such arrears exceed state tax, balance to be paid to county treasurer.

32. Accounts of county treasurers to be stated annually.

33. If they neglect to pay balance, attorney-general to prosecute.

34. Comptroller may direct supervisors to sue bond of treasurer.

35. If balance and costs paid before judgment, suit to be discontinued.

36. Comptroller annually to furnish supervisors of counties, accounts of sums paid out of state treasury, to county treasurers, for arrears of taxes.

37. Comptroller to send county treasurers a transcript of rejected taxes.

38. Taxes on lands imperfectly described, to be charged to the treasurer of county. 39. Comptroller to send transcript of such taxes to county treasurer.

40. When comptroller rejects tax, or charges it to county on account of imperfect description of lands, supervisor of the town to add a new description.

41. If supervisor can not correct the description, the taxes to be levied upon the town. 42. When town is divided after assessment, tax how to be apportioned.

43. Comptroller may cancel and repay taxes erroneously returned.

44. When tax so cancelled, amount to be collected of person making erroneous return. 45. Taxes on land remaining unpaid until August, subject to ten per cent. interest.

46. Comptroller to give certificate of the tax due on any piece of land.

47. When persons claiming a part of the land assessed, may pay part of tax.

48. If such tract be subdivided, map of subdivision to be delivered.

49. Tax for any one year may be paid. Overcharged tax to be deducted or refunded. 50. When comptroller to charge amount so refunded, to county treasurer.

51. County treasurer to deliver account thereof to supervisors at their next meeting.

$23. The treasurer of each county, shall pay to the creditors of his county, from the monies paid to him by the collectors, such sums, and in such manner, as the board of supervisors shall have directed.

$ 24. The several county treasurers shall, on or before the first day of March, in each year, pay to the treasurer of this state, the amount of the state tax, if any, ra sed and paid over to them respectively, retaining the compensation to which they may be entitled.

$ 25. Such payments may also be made by depositing such monies to the credit of the treasurer of this state, in such banks, in the cities of New-York or Albany, as shall have been designated by the comptroller, and shall then be entitled to receive the state deposits; and in case of such payment, to either of those banks, the county treasurer making it, shall forthwith transmit a certificate of deposit to the comptroller, who shall thereupon certify such payment to the state treasurer, and charge him with the amount thereof.

$26. Whenever any county treasurer shall receive from a collector, an account of unpaid taxes assessed on the lands of non-resi

dents, such county treasurer shall compare the same with the original assessment roll, and if he finds it to be a true transcript thereof, he shall add to it a certificate, showing that he has examined and compared the account with the assessment roll, and found the same to be correct; and after crediting the collector with the amount, shall, before the first day of April next ensuing, transmit the account and collector's affidavit, to the comptroller, with a certificate that he has compared the account with the entries of the same taxes, in the original assessment roll, and has found the same to be a true transcript of such roll.

ART. 2.

dent becom

$27. If the taxes on any farm, or lot of land, assessed to a resi- Land of resident, shall be returned as unpaid, in consequence of such premises ing vacant. becoming vacant by the removal of the occupant, before the collection of the tax imposed thereon, or in default of goods and chattels of the occupant to satisfy such tax, the supervisor of the town in which such land is situated, shall add a description thereof to the assessment roll of the next year, and shall charge the same with the uncollected tax of the preceding year; and the same proceedings shall be had thereon, in all respects, as if such tax had been laid in the year, in which the description is perfected.

on land may

$28. Any person whose lands are assessed, may pay the tax as- Where taxes sessed thereon to the treasurer of the county in which such lands are be paid. situated, provided such payment be made to the county treasurer, before he shall have made his annual return of the arrears of taxes to the comptroller. The county treasurer shall give a receipt for such payment, and shall also make return thereof, to the comptroller of this state.

surer charged

$ 29. The comptroller shall, from the annual returns made to him County treaof the valuations of real and personal estates in the several counties of with state tax this state, charge the several county treasurers with the amount of the state taxes, if any, to be raised in their respective counties, crediting them with their own fees, and the fees of the collector.

But

no fees shall be allowed by the comptroller to the county treasurers, or the collectors, in adjusting the accounts of the county treasurers, for such portion of the state tax as is paid, by credit given for taxes on non-resident property returned to him.

ed with ar

$30. Whenever any accounts of arrears of taxes on the lands of To be creditnon-residents, shall be transmitted by a county treasurer to the comp-rears of taxes. troller, he shall examine them, and reject all taxes that shall be found to be charged on lands imperfectly described; and credit such county treasurer, in a book to be kept by the comptroller for that purpose, with the amount of all arrears of taxes which shall be admitted by him.

TITLE 3.

Balance to be

ty treasurer.

$31. If the arrears so credited to the treasurer of any county, shall exceed the state tax, if any, in such county, the comptroller shall paid to coun- cause the surplus, after deducting therefrom any balance which may be due from such county, on account of taxes previously rejected by the comptroller, to be paid out of the treasury of this state, to the treasurer of such county; and the whole amount of taxes so to be assumed by the state, shall be collected for its benefit, in the manner hereinafter provided. If there be no state tax, the whole amount of such arrears, after deducting such balance, as above mentioned, shall be paid to the county treasurer.

Accounts with county

$32. The comptroller shall state the accounts of the several countreasurers to ty treasurers, on the first day of May, in every year; and whenever

be settled.

Proceedings

if county

lects to pay balance.

any part of a state tax shall appear to be unpaid by any county treasurer, the comptroller shall transmit, by mail, to such county treasurer, a copy of his account, requiring him to pay the balance within thirty days.

$33. If any county treasurer shall refuse or neglect to pay such treasurer nog balance, within such time, the comptroller shall forthwith, (unless he shall be satisfied, by due proof, that such treasurer has not received such balance, and has taken all proper steps to collect the same,) deliver a copy of such county treasurer's account to the attorney-general, who shall prosecute forthwith; and the state shall be entitled to recover the balance due, with interest thereon.

Ib.

Ib.

Comptroller

to transmit

supervisors.

$ 34. The comptroller may also, in his discretion, direct the board of supervisors of the proper county, to institute one or more suits, on the bond of such treasurer and his sureties.

$35. If the defendants, in any suits to be brought under either of the two last sections, shall, at any time before judgment is obtained therein, pay the balance due the state, with interest, into the treasury, or account for the same to the comptroller, it shall be his duty, on payment of the costs of suit, to direct such suits to be discontinued.

$ 36. It shall be the duty of the comptroller, on or before the first statements to Tuesday of October, in every year, to furnish the boards of supervisors of the several counties, from which returns of arrears of taxes shall have been received at his office, with statements of the sums paid out of the state treasury, to their respective county treasurers, on account of such arrears during the year preceding.

Transcripts

to county

$37. The comptroller shall, on or before the first day of Septemtreasurers. ber, in each year, transmit, by mail, to the several county treasurers, a transcript of the taxes of the preceding year, assessed in any town of such county, which shall have been rejected by him, for any cause whatsoever, stating therein the cause of such rejection.

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