5. To purchase the property so mortgaged upon a foreclosure, and to hold and convey the property so purchased whenever it shall become necessary: 6. To reloan the amount of such loans repaid to them, upon the like security. 7. To apply the rents and profits of such lots, and the interest of the money arising from the sale thereof, to the support of the gospel and schools, or either, as may be provided by law, in such manner as shall be thus provided: 8. To render a just and true account of the proceeds of the sales and the interest on the loans thereof, and of the rents and profits of such gospel and school lots, and of the expenditure and appropriation thereof, on the last Tuesday next preceding the annual town meeting in each year, to the board of auditors of the accounts of other town officers: 9. To deliver over to their successors in office, all books, papers and securities relating to the same, at the expiration of their respective offices; and, 10. To take therefor a receipt, which shall be filed in the clerk's office of the town. S4. The board of auditors in each town shall annu- Accounts. ally report the state of the accounts of the trustees of the gospel and school lots in that town, to the inhabitants thereof, at their annual town meeting. 5. Whenever a town having lands assigned to it for Lands of the support of the gospel or of schools, shall be divided town divided into two or more towns, or shall be altered in its limits by the annexing of a part of its territory to another town or towns, such lands shall be sold by the trustees of the town in which such lands were included, immediately before such division or alteration; and the proceeds thereof shall be apportioned between the towns interested therein, in the same manner as the other public moneys of towns, so divided or altered, are apportioned. $6. The shares of such moneys to which the towns Shares to shall be respectively entitled, shall be paid to the trustees whom paid. of the gospel and school lots of the respective towns, and shall thereafter be subject to the provisions of this Title. $7. If in either of such towns, trustees of gospel and . school lots shall not have been chosen, or there be none in office, the share of such town shall be paid to the supervisor; and the town, at its next annual town meeting, and annually thereafter, shall choose such trustees in the same manner as if gospel and school lots had ori ginally been assigned to it; which trustees shall have charge of the moneys so paid to the supervisor, and shall be subject to all the duties and liabilities, and possess all the powers imposed or conferred in this Title. 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." "S21. 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." "S 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 day of in the town 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 one thousand eight hundred and in the year of our Lord A. B. [L. S. C. D. [L. S. Trustees. E. F. [L. S. [The tax list must be made out within one month after the district meeting in which the tax was voted.] |