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amounts included in all warrants for taxes and assessments delivered to the tax collector, together with all default and interest, shall be credited by him on the books in his office to the city; and the amounts paid by him to the treasurer on account thereof, with all rebates, reductions and cancellations, shall be charged by him to the city, together with all items of uncollected taxes and assessments transmitted by him to the registrar of

arrears.

§ 2. The said collector shall have the same powers as the collectors in the several towns in this State, not inconsistent with this act. It shall not be necessary for the collector to call personally or by deputy upon the persons taxed in the annual tax-rolls and demand the taxes, in cases where such taxes are for real estate, nor shall it be necessary for him to levy any such tax upon real estate by distress and sale of the goods and chattels of the persons who ought to pay the same; but he shall, upon receiving such annual tax-rolls, cause a notice to be published for thirty days in the corporation newspapers of the said city that the said tax-rolls have been completed and the warrant for the collection of the taxes delivered to him, and that all persons are required to pay their taxes at his office without delay under the penalties of the law. He shall annex to such notice, and publish therewith, a copy of the tenth section of this title. He shall publish a like notice immediately after the warrant for the collection of any assessment shall have been delivered to him. He shall also, within twenty days after said assessment list and warrant shall be delivered to him, cause bills of the several amounts therein assessed to be served personally or left at the places of residence of the persons charged with or liable to pay such assessments, if residents of the city, and if not residents he shall cause bills to be sent to such persons by mail, addressed to their reputed places of residence.

§3. If any person who shall have become surety for the collector shall, by notice in writing, to be served on the mayor or city clerk, require the said collector to renew his official bond, such person shall be dischargerd from all future liability as such surety from and after the settlement of the accounts of the collector for moneys received prior to such discharge, who shall be required to make such statement within thirty days after notice from the common council to that effect.

§ 4. There shall be added to and included in every tax and assessment levied and assessed in the city of Brooklyn, the sum of two per cent upon the amount of such tax and assessment for the expense of collection, which, together with the amount to be added for neglect to pay within the time specified in the warrant of the collector, as hereinafter provided, shall be for the use of said city.

§ 5. If any collector or deputy collector shall convert to his own use in any way whatever, or shall use by way of investment in any kind of property or merchandise, or shall loan, in any way, or shall deposit elsewhere than in the city treasury, any portions of the moneys or checks received or collected by him as such collector or deputy collector, every such act shall be deemed and adjudged to be an embezzlement of so much of said moneys or checks as shall be thus taken, invested, used or loaned or deposited, which is hereby declared to be a felony punishable by imprisonment in a State prison for a term not exceeding five years. If such collector shall retain in his possession for more than one business day any moneys received by him, he shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of five hundred

dollars for every business day during which such moneys are retained by him.

§ 6. The supervisors of the county of Kings shall cause the corrected assessment rolls of the several wards, or fair copies thereof, with warrants for collection, to be delivered to the collector on or before the first day of December in each year, and shall also deliver to the comptroller a copy of such rolls; and the common council shall cause every assessment roll made for any improvements in said city, or fair copies thereof, with a warrant for collection, to be delivered to said collector, within ten days after the same shall be finally confirmed, and shall also deliver to the comptroller a copy of such roll. But no warrant for the collection of any assessment shall be issued by the common council until all the proceedings had in laying said assessment shall have been examined and certified as correct by the president of the department of city works and the corporation counsel, which certificate shall be indorsed upon or annexed to the assessment roll, and shall be presumptive evidence as to the regularity of the proceedings.

§ 7. The board of assessors are hereby directed to furnish to the collector of taxes and assessments, and also to the comptroller, an abstract of each of the assessments for local improvements, the amount of which is directed by law to be included in or collected with the general taxes, showing first the amount of the respective assesments upon such parcel of land assessed, less any amount paid thereon; secondly, the installments which are to be collected in each year upon each lot, with interest added in those cases in which interest is collected.

§ 8. The collector of taxes and assesment aforesaid is authorized to receive the total amount of said assessment upon any piece or parcel of land at any time before the time fixed for the complete payment thereof, with interest thereon to the time of payment, and any defaults accrued thereon, and upon such payment shall cancel such assesment upon the piece or parcel of land the assessment upon which is so paid.

§ 9. All warrants for the collection of taxes and assessments, in addition to any other signatures required by law, shall be signed by the mayor and comptroller, and all warrants for assessments shall be under the corporote seal of the city, attested by the clerk, and all warrants for taxes and assessments shall require the collector to collect, within one year from the date thereof, from the several persons named in the roll and lists annexed thereto, the several sums mentioned in the last column of such roll opposite to their respective names, and to pay the same to the treasurer, as hereinbefore provided, and to render detailed account thereof to the comptroller; and these warrants shall not be renewed, except in cases where the collection has been stayed by any legal proceedings, and in such cases the common council shall have power, after the cessation of such stay, to cause new warrants to be issued to the collector for the full term of one year, as if no previous warrant had been issued. This provision shall apply to all cases where the collection has been or hereafter may be stayed by any legal process or proceeedings. The warrant shall also require him, upon the expiration of one year from the date thereof, to make a return of all uncollected items to the registrar of arrears.

§ 10. On all taxes or assessments which shall be paid to the collector before the expiration of thirty days after the warrant for the collection of the some shall have been delivered to him, an allowance shall be made to the person or persons making such payments, at the rate of seven and

three-tenths per centum per annum for the unexpired portion thereof, and the amount of such allowance shall be credited to the account of the collector and charged to the account of the revenue fund. On all taxes and assessments paid to him after the expiration of thirty days from the date of the warrants, one per cent shall be added, at the expiration of sixty days two per cent shall be added, and one per cent additional for every thirty days thereafter, until such tax or assessment shall be paid.

§ 11. In every bill rendered by the collector of taxes and assessments after the first day of January, eighteen hundred and seventy-five, for taxes upon lots from which any arrears of assessments, taxes and water rates shall be due, or which may have been sold and be yet redeemable, there shall be ruled a column headed "Notices," in which the said collector shall cause to be written opposite the ward numbers of the lots the word "arrears," or "sold," according to the entries in the assessment rolls headed "Notices," and at the foot of every such bill there shall be printed the following words: "The entries in the column headed 'Notices' indicate that the lots referred to have been sold for arrears, or are to be sold therefor; arrears to be paid and lots redeemed at the office of the registrar of arrears. Any omission in any tax bill of such entry in the column headed "Notices," of the words "arrears," or "sold," as above required, shall have no other effect than to postpone the time of sale of the property represented by the ward number, opposite which the entry shall have been omitted, in case of arrears, for the further term of one year, and in case of property sold, to extend the time of redemption two years; but no such bill shall be considered evidence of such omission unless actually paid and duly receipted.

12. Any provision of existing laws which authorizes a rebate of two and one-half per cent, or other rate, upon any assessment, upon payment thereof within thirty days from the time it is payable, shall be applicable only to assessments confirmed prior to the passage of this act.

§ 13. If any of the taxes mentioned in the rolls annexed to the warrants shall remain unpaid at the expiration of one year from the time said warrants shall be delivered to the collector, and he shall not be able to collect the same, he shall deliver to the comptroller an account of the taxes so remaining due, with an affidavit that the same is a true account of the taxes remaining unpaid, and that he has not been able, upon diligent inquiry, to discover any goods and chattels belonging to or in possession of the persons charged in said rolls for personal taxes, whereon to levy the amount of such personal taxes, he shall be credited by the comptroller with the amount thereof, and if any of the assessments mentioned in the assessment rolls annexed to the warrant for the collection of assessments for benefits shall remain unpaid at the expiration of one year from the time said warrant shall have been delivered to the collector, and he shall not be able to collect the same, he shall deliver to the comptroller an account of the assessments so remaining due, with an affidavit, as hereinafter mentioned.

§14. Upon affidavit being made before the comptroller, or before any other person authorized to administer oaths in the county of Kings, by the collector to whom any warrant for the collection of any assessments shall be delivered, as aforesaid, or his deputy, that the. sums mentioned in any such account of assessments rendered to the comptroller by him remain unpaid, and that he has not been able to collect the same, and that within twenty days after the warrant for the collection of the same had been placed in his hands he caused a bill to be served personally on

or left at the place of residence of the person or persons charged with or liable to pay such assessment, if a resident of the city; if not a resident of the city, that he had deposited such bill in one of the post-offices in said city, addressed to the person or persons assessed, at his, her or their last reputed place of residence, which bill contained the name or title of the improvement, the name of such person, the amount due from such person, and the time when the warrant would expire; such collector shall be credited by the comptroller with the amount of said account.

§15. The present collector of taxes and assessments shall immediately, and within ninety days after the passage of this act, cause to be prepared and furnished to the registrar of arrears a statement of all moneys theretofore received and then remaining in his hands or under his control, for the redemption of property sold for unpaid taxes or assessments, giving the dates when received, and the names of the owners or other persons from whom, or on whose account and behalf the same was received, together with a brief description of the property sold, the dates when sold, and the names of the purchasers thereof. The said statement shall be signed by the said collector of taxes and assessment, and verified by his oath to the effect that the same contains a full and true account of all sums of money heretofore received by said collector of taxes and assessments for such redemptions which have not been duly paid over to the purchasers of such property or their representatives. The said collector of taxes and assessments shall, at the time of rendering such statement to the registrar of arrears, pay over the amount of such redemption money so remaining in his hands, or under his control, to the treasurer, taking his receipt therefor, which shall, on the same day, be filed in the comptroller's office.

§ 16. The said present collector of taxes and assessments shall also cause to be prepared and furnished to the registrar of arrears, within ninety days after the passage of this act, an account of all property which has been sold for taxes or assessments whereof the time for redemption shall not have expired. He shall also cause to be prepared and furnished to the said registrar, within ninety days after the passage of this act, a separate return, with full particulars of all items remaining unpaid on each and every assesment list which was confirmed twelve months or more before the passage of this act, and he shall thereafter, from time to time, make similar returns to the registrar of arrears of all assessments remaining unpaid as soon as they shall have been due for twelve months, and he shall, at the time of making any such return to the registrar of arrears, notify the comptroller in writing of the aggre gate amount of the arrears due upon each assessment so returned, and balance in his books the accounts of all assessments upon which the items remaining unpaid are so returned, and there shall thereafter be received no payments by him, or in his office, on account of any such arrears. All arrears of assessments returned to the registrar of arrears shall be accompanied by the original abstracts of said assessments, with the warrants for collecting the same. The abstracts of and warrants for collecting assessments, which may have been fully collected, shall, together with a list of them, also be transmitted to and thereafter be kept in the depart ment of arrears.

§ 17. The said collector of taxes and assessments shall, within twelve months after the passage of this act, also cause to be prepared and rendered to the registrar of arrears, in the form as by this act prescribed, a separate account of all items of taxes remaining unpaid of the year

eighteen hundred and seventy-one, and of each previous year, and shall at the same time notify the comptroller, in writing, of the aggregate amount of such arrears for each year so returned; such accounts shall be delivered from time to time, as the same shall be made up for any one year, and thereafter no payments shall be received by the said collector, or other person in his office, on account of said arrears.

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§ 18. It shall also be the duty of the collector of taxes and assessments to make a return to the registrar of arrears, on the expiration of one year from the date of his warrant, in each year, of all items of taxes levied in the previous year, remaining unpaid in his department of the previous year; and he shall, at the same time, notify the comptroller, in writing, of the aggregate amount of said arrears so returned and due from each ward, and thereupon extend the said items in the tax rolls into the column headed arrears," and balance on his books the accounts of the taxes of that year. After such return of arrears shall have been made to the registrar of arrears, no payment shall be received on account thereof by the collector of taxes and assessments; but he may nevertheless, and it shall be his duty to certify to the registrar of arrears any omissions or overcharges which may have been made in any such return to him, which shall, upon such certificate, be duly added or cancelled by said registrar; provided, however, that no such amount shall be canceled or remitted after the same has been once settled.

TITLE VIII.—OF THE DEPARTMENT OF ARREARS.

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SECTION 1. There shall be a department to be designated the department of arrears, the chief officer of which shall be called the registrar of arrears," and shall receive a yearly salary of five thousand dollars. All the duties heretofore required by law to be performed by any city officer, or department, in relation to advertising, selling and leasing property for unpaid assessments, taxes and water rates, and the redemption of property sold therefor, shall hereafter be performed by said department of arrears.

§2. Within ten days after the passage of this act, the collector of taxes and assessments of the city of Brooklyn shall appoint a suitable person as registrar of arrears, and in case such appointment shall not be made by the said collector within thirty days after the passage of this act, such appointment shall be made by the comptroller, who shall perform the duties specified in this title until the first day of July, one thousand eight hundred and seventy-five, or until his successor shall have been appointed and duly qualified. In the month of June, one thousand eight hundred and seventy-five, and every two years thereafter, the mayor shall nominate, and with the consent of the board of aldermen appoint, a proper person to be registrar of arrears, who shall possess the powers and perform the duties of the registrar, prescribed by

this act.

§ 3. Whenever any assessments, taxes or water rates shall remain unpaid for one year from the time the lists and rolls thereof were delivered to the collector of taxes and assessments, or to the registrar of water rates, and said lists and rolls, with accounts of the unpaid items thereof, shall have been transmitted to the registrar of arrears, he shall proceed to collect all amounts so remaining unpaid, together with the default and interest due and chargeable thereon; and he shall possess all the powers in relation thereto as are conferred upon the collector of taxes and assess[Ass. JOUR.]

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