ART. 2.. perfectly de $38. Whenever the comptroller, after having transmitted such annual transcript, shall discover that any taxes credited to a county in Assessments the books of his office, have been assessed on lands so imperfectly de- on lands imscribed, that the same can not, in his opinion, be located with certain- scribed. ty, he shall charge such taxes to the treasurer of the county, in which such lands shall be, with interest thereon, from the first day of March in the year following that in which the taxes were laid, to the first day of February next after the discovery of such imperfect description. $39. The comptroller shall also transmit, by mail, a transcript of I the return of such taxes, with the addition of such interest, to the proper county treasurer, who shall deliver the same to the supervisor of the town upon which such taxes are to be assessed, by whom it shall be delivered to the board of supervisors at their next meeting. If the town upon which the taxes were originally assessed, shall have been divided since such assessment, the county treasurer shall deliver such transcript to the board of supervisors at their next meeting. town. . S 40. Whenever the comptroller shall have rejected any tax in the Ib. Duty of first instance, or have charged the same to a county to which it shall supervisor of have been before credited, on account of any inaccurate or imperfect description of the lands on which such tax was laid, the supervisor of the town in which such lands are situated, shall, if in his power, add to the next assessment roll of such town, an accurate description of such lands; and the board of supervisors shall charge them with the taxes and interest in arrear, stating the tax of each year separately, and shall direct the collection thereof. And such taxes and interest shall, for all the purposes of this Chapter, be considered as the taxes. of the year in which the descriptions shall be perfected. of supervi $41. If an accurate description of such lands shall not have been Duty of board added by such supervisor, to the assessment roll of his town, the board sors. of supervisors shall cause such arrears of taxes, and the interest thereon, to be levied on the valuations of the estates real and personal of such town, as appearing by such assessment roll, and shall direct the same to be collected with the other taxes of the same year. been divided. $42. If the town in which such taxes were originally assessed, If town has shall have been divided since such assessment, then such taxes and interest shall be apportioned by the board of supervisors among the towns, included within the limits of such original towns, in such equitable manner as they may deem proper. be cancelled. $ 43. Whenever it shall be made to appear to the comptroller, Tax when to that any tax returned as unpaid, was, previously to such return, paid to the collector or county treasurer, the comptroller shall cancel such tax on the books of his office. And if the same shall have been also paid into the treasury, he shall cause it to be repaid out of the treasury, to the person by whom such payment shall have been made. Tb. TITLE 3. $ 44. Whenever any tax shall be so cancelled by the comptroller, he shall transmit an account thereof to the supervisors of the proper county, who shall cause the amount of such tax, with the interest thereon, to be collected of the collector or county treasurer who made such erroneous returns, and to be paid into the treasury of this state. $45. If any taxes charged on lands, shall remain unpaid until the first day of August following the year in which they shall have been assessed, they shall thereafter be subject to a yearly interest, at the rate of ten per cent. until the same shall be paid to the treasurer, or the land sold as herein after provided. Interest on taxes. charges. Certificate of $46. The comptroller shall, from time to time, give to any person requiring the same, a certificate of the amount of any tax, interest and charges, due on any tract, piece or parcel of land; and the treasurer may receive such tax, interest and charges, and give a receipt therefor upon such certificate, which shall be countersigned by the comptroller, and entered in the books of his office. Part of tax may be paid. Map when required. Tax paid for one year only. § 47. Whenever a sum in gross is assessed upon any tract, piece or lot of land, any person claiming a divided or undivided part thereof, may pay to the treasurer, any part of the tax, interest and charges, due thereon, proportionate to the number of acres claimed by him, on the certificate of the comptroller; and the remaining tax, interest and charges, shall be a lien on the residue of the land only. $48. If the tract be subdivided, the person wishing to pay the tax upon a divided part of it, shall deliver to the comptroller a map of the subdivisions, if required by him. $49. Any person may pay the tax for any one year, and the inte rest and charges thereon, on any tract or lot of land, without paying Overcharge. the tax of any other year; and in case any tract or lot of land shall have been returned as containing a greater quantity of land than it shall actually contain, the amount overcharged shall be deducted, or if the tax shall have been paid according to such return, shall be refunded out of the treasury, on satisfactory proof being produced to the comptroller, of the quantity actually contained in such tract or lot, at any time before the sale of such lands. $50. If the whole amount of the tax in the case of such overcharge, shall have been paid to the county treasurer, out of the treasury of this state, the comptroller shall charge the amount so refunded, with the interest and charges thereon, to the treasurer of the county from which the tax was returned, and shall transmit an account thereof to him. $51. Such county treasurer shall deliver such account to the board of supervisors at their then next meeting, who shall cause the amount thereof to be added to the proportion of the charges of the county, to be raised in the town in which the tax was laid. ARTICLE THIRD. Of Sales for unpaid Taxes, and the Conveyance and Redemption of Lands sold. SEC. 52. If tax remains unpaid for two years, land to be sold. 53. Comptroller to cause list of lands liable to be sold, to be printed and distributed. 55. Compensation of such agents to be paid out of treasury. 56. Expenses of printing and sending lists, to be a charge on the lands advertised. 57. County treasurers to retain five copies, and send the remainder to town clerks. 58. Expenses of sending to town clerks, a county charge. 39. Town clerks to give notice of receipt of lists, at the opening of town-meeting. 61. Printers to transmit affidavits of publication. 62. Comptroller may apply to boards of supervisors for maps or descriptions. 63. On the day of sale comptroller to commence the sale. 64. Purchasers to pay the amount of their bids to treasurer, within 48 hours. 65. Certificate of sale to be executed by comptroller. 66. Owner or any other person may redeem at any time within two years. 67. Person claiming an undivided part of a tract sold, may redeem. 63. Person claiming an undivided share in a lot, out of which an undivided part has been sold, may redeem. 69. Person claiming a specific part of a lot sold, may redeem. 70. Person claiming a specific part of any lot, out of which an undivided part shall been 71. Person claiming a specific part of a lot, out of which a part belonging to some oth- 72. In every case of a partial redemption, quantity sold to be reduced. 73. Lands of one person sold for taxes assessed conjointly on his lands and the lands of 74. If land be conveyed, owner may recover a proportionate share of the value thereof. 76. Comptroller to publish notice that lands sold will be conveyed, unless redeemed. 77. Also to transmit notices of lands sold and unredeemed, to the counties. 78. To transmit such notices to county treasurers: county treasurers to publish lists. 79. If there be no newspaper in the county, notice how affixed, &c. 80. If lands are not redeemed in two years, comptroller to execute deed: its effect. 82. Comptroller to bid in lots for which no other shall bid: proceedings thereupon. 83. If the lands conveyed are occupied, grantee to notify occupant to redeem. 85. Occupant or other person may redeem within six months. 86. Receipt of treasurer stating the payment, evidence of such redemption. 87. If lands are occupied, grantee, to perfect his title, must file affidavit of notice. 89. If comptroller discover that sale is invalid, not to convey, but to refund money. 93. Monies received upon sale, and for expenses, to be paid into treasury. comp $ 52. Whenever any tax charged on lands returned to the troller, and the interest thereon, shall remain unpaid, for two years from the first day of May following the year in which the same was assessed, the comptroller shall proceed to advertise and sell such lands in the manner hereinafter provided. Lands when to be sold. $ 53. He shall make out a list or statement of the lands charged List of lands. with such tax and interest, and so liable to be sold; and shall cause TITLE 3. so many copies thereof to be printed, as shall be sufficient to furnish each county treasurer with at least five copies, and each town clerk Distribution. with at least two copies and shall transmit to each county treasurer such number of the said copies, as shall be equal to five copies for such county treasurer, and two copies for each town clerk in his county. Agents to distribute. Compensa tion. Expense of printing, &c. Duty of coun ty treasurer. His expenses. Duty of town clerk. Notice of sale. : $54. The comptroller may employ agents or messengers to transmit to such of the county treasurers as he may think proper, the copies of such lists of lands, liable to be sold for taxes; and the agents or messengers so employed, shall require of each county treasurer to whom they shall deliver such copies, an acknowledgment, in writing, of the receipt thereof, which acknowledgments shall be delivered by such agents or messengers to the comptroller, at least eighteen weeks before the commencement of the sale of the lands, mentioned in such lists. $55. The reasonable compensation of such agents or messengers, shall be fixed by the comptroller, and paid out of the treasury; but the same shall not, in any case, exceed the amount of postage which would have been charged on the copies transmitted by such agents or messengers, if they had been transmitted by mail. $56. The expenses incurred by the state, in printing and transmitting any list of lands liable to be sold for taxes, and in publishing notices of sale, shall be charged on the lands mentioned in such list; and shall be apportioned among the several tracts or parcels of such land, in the same proportions which the tax charged on each tract or parcel, bears to the aggregate amount of such taxes. $ 57. The county treasurers shall retain in their offices, five of the copies transmitted to them; and shall permit all persons, at all reasonable hours, to examine the same; and shall cause the remaining copies to be delivered to the town clerks. $58. The expenses which may be incurred by the county treasurer, in the transmission of such lists, shall be audited and paid as contingent expenses of the county. $59. Every town clerk to whom such copies shall be delivered, shall give notice, at the opening of every town-meeting for the election of town officers, that lists of all lands advertised for sale for taxes by the comptroller, are deposited in his office, and that they may be there seen and examined, at all reasonable hours, free of expense. $60. After transmitting such lists to the several county treasurers, the comptroller shall cause to be published, once in each week, for seventeen weeks successively, in at least two of the public newspapers published in each of the senate districts of this state, a general notice, stating that a list of all the lands liable to be sold for taxes, has been forwarded to each of the county treasurers and town clerks ART. 3. in this state; and that so much of the said lands as may be necessary to discharge the taxes, interest and charges, which may be due thereon at the time of sale, will, on a day to be mentioned in such notice, and on the succeeding days, be sold at public auction, at the Capitol in the city of Albany. ter. $61. Every printer to whom such notice shall be transmitted for Duty of prinpublication, shall, within twenty days after the last publication thereof, transmit to the comptroller an affidavit of due publication, made by some person to whom the fact of publication shall be known. may require maps. $62. Whenever the comptroller, preparatory to a sale of lands for Comptroller taxes, shall deem it necessary, in order to test the correctness of the descriptions thereof, he may apply to the board of supervisors of any county, for maps of any tracts of land charged with taxes, and returned from such county; and the board of supervisors to whom such application shall be made, shall furnish such maps, at the expense of the county, if they can be procured; and if not, they shall then furnish such descriptions of the lands, as they can obtain, with a statement of the quantity in each subdivision, if the same be divided. at sale. $63. On the day mentioned in the notices, the comptroller shall Proceedings commence the sale of such lands, and shall continue the same from day to day, until so much of each parcel assessed, shall be sold, as will be sufficient to pay the taxes, interest and charges thereon. $64. The purchasers at such sales, shall pay the amount of their Ib. payments. respective bids, to the treasurer, within forty-eight hours after the sale ; and if any such purchaser shall refuse or neglect to pay the same, within that time, the comptroller shall state an account against him, and shall deliver it to the attorney-general, who shall be entitled to recover the same from the purchaser, by action in the name of the people of this state; and for that purpose, he shall forthwith cause a suit to be instituted therefor. $65. After such payment shall have been made, the comptroller Certificate. shall give to the purchaser of any such lands, a certificate, in writing, describing the lands purchased, the sum paid, and the time when the purchaser will be entitled to a deed. redeem. $66. The owner or occupant of any land sold for taxes, or any owner may other person, may redeem the same at any time within two years after the last day of such sale, by paying to the treasurer, for the use of the purchaser, his heirs or assigns, the sum mentioned in his certificate, with interest at the rate of ten per cent. per annum, from the date of such certificate. of part. $67. Any person claiming an undivided part of any tract, lot or Redemption piece of land sold for taxes, may redeem the same, on paying such 52 VOL. I. |