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. PART I.

Former sales.

omit or neglect to file such notice with the comptroller, within the said two years, then such mortgagee or other person shall be barred from all claim to redemption by virtue of such mortgage and the title of the purchaser shall be valid and effectual, and so much of the act hereby amended as is inconsistent with this act is hereby repealed.

3 B. Ch., 580. See Post, vol. 4, p. 625.

S3. This act shall extend to all lands heretofore sold by the comptroller for taxes, if the time for giving notice has not already expired.

Duty of

assessors.

Duty of boards of

CHAP. 327,

AN ACT to equalize taxation.

PASSED May 13, 1846.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

$1. It shall be the duty of the assessors of each town and ward, while engaged in ascertaining the taxable property therein, by diligent inquiry, to ascertain the amount of rents reserved in any leases in fee, or for one or more lives, or for a term of years exceeding twenty-one years, and chargeable upon lands within such town or ward, which rents shall be assessed to the person or persons entitled to receive the same, as personal estate, which it is hereby declared to be, for the purpose of taxation under this act, at a principal sum, the interest of which at the legal rate per annum shall produce a sum equal to such annual rents; and in case such rents are payable in any other thing except money, the value of such annual rents in money shall be ascertained by the assessors, and the same shall be assessed in manner aforesaid.

15 N. Y., 452; 7 B., 250; 4 B., 11.

$ 2. The board of supervisors in each county shall assess the supervisors taxes to be raised for town, county, and state purposes, upon the person or persons entitled to receive such rents within the town or ward where the lands upon which such rents are reserved and situated, in the same manner and to the same extent as any personal estate of the inhabitants of such town.

Tax may be levied by distress.

Duty of county treasurer.

$3. If such tax shall not be paid, the collector shall levy the same by distress and sale of the goods and chattels of the person against whom the same was assessed, within the town or ward of such collector in the same manner as if such person was an inhabitant of such town or ward.

$ 4. When it shall appear by the return of any collector made according to law, to a county treasurer, that any tax imposed under the provisions of this act, remains unpaid, such county treasurer shall issue his warrant to the sheriff of any county where any real or personal estate of the person upon

whom such tax is imposed may be found, commanding him to make of the goods and chattels and real estate of such person the amount of such tax, together with one dollar for the expense of issuing such warrant, and to return the said warrant to the treasurer issuing the same, and to pay to him the money which shall be collected by virtue thereof by a certain time therein to be specified, not less than sixty days from the date of such warrant.

CHAP. XIII.

be a lien on

personal

$5. Such warrant shall be a lien upon and shall bind the Warrant to real and personal estate of the person against whom the same real and shall be issued from the time an actual levy shall be made by estate. virtue thereof; and the sheriff to whom such warrant shall be directed, shall proceed upon the same in all respects with the like effect, and in the same manner as prescribed by law, in respect to executions against property issued by a county clerk upon judgments rendered by a justice of the peace, and shall be entitled to the same fees for his services in executing the same, to be collected in the same manner.

proceeded

case of

$6. In case of the neglect of any sheriff to return such Sheriff to be warrant according to the directions therein, or to pay over against in any money collected by him in pursuance thereof, he shall be neglect. proceeded against in the supreme court by attachment, in the same manner, and with the like effect, as for similar neglects in reference to an execution issued out of the supreme court in a civil suit, and the proceedings thereon shall be the same in all respects.

in case of

being re

turned un

satisfied.

$7. If any such warrant shall be returned unsatisfied in Provision whole or in part, the county treasurer, under the direction of warrant the board of supervisors of his county, may file a bill in his name of office in the court of chancery, whatever may be the amount so remaining unsatisfied against the person against whom such warrant was issued, and any other person having the possession of his property, for the discovery and sequestration of such property. And on the filing of such bill, the court of chancery shall order such part of the property of the person upon whom the tax specified in the said warrant was, imposed as shall be necessary for the purpose of satisfying the taxes in arrear and imposed as aforesaid, with the cost of such prosecution, to be sequestered, and may order and direct such other proceedings as may be necessary to compel the payment of such tax and costs.

See act amendatory Laws of 1858, ch. 357. Post, p. 376.

PART I.

Penalty for neglect.

Oaths.

Assessment roll to be

CHAP. 176.

AN ACT to amend the law for the assessment and collection of taxes.

PASSED April 15, 1851; three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows :

[Sections 1, 2, 3, 4 amend sections 2, 5, 17 and 20 and repeal sections 15, 16, 22, 23, 24, 25, 26, of Title 2 of Chap. 13 of First Part of the Revised Statutes.]

$5. If the assessors shall wilfully neglect to hold the meeting specified in the last preceding section, each assessor so neglecting shall be liable to a penalty of twenty dollars, to be sued for and recovered before any court having jurisdiction thereof, by the supervisor of the town, for the use of the poor of the same town; and in case of such neglect to meet for review, any person aggrieved by the assessment of the assessors may appeal to the board of supervisors, at their next meeting, who shall have power to review and correct such assessment.

For section 6 see, Laws of 1857, ch. 536. Post, p. 373.

$ 7. The assessors of the several towns and wards of this state, shall have power to administer oaths to any person applying to them under the provisions of the sixth section of this act.

$8. When the assessors, or a majority of them, shall have sworn to. completed their roll, they shall severally appear before one of the justices of the town or city in which they shall reside, and shall severally make and subscribe before such justice, an oath, in the following form:

We, the undersigned, do severally depose and swear that we have set down, in the foregoing assessment roll, all the real estate situated in the (town or ward, as the case may be,) according to our best information; and that, with the exception of those cases in which the value of the said real estate has been changed by reason of proof produced before us, we have estimated the value of the said real estate at the sums which a majority of the assessors have decided to be the full and true value thereof, and at which they would appraise the same in payment of a just debt due from a solvent debtor; and also that the said assessment roll contains a true statement of the aggregate amount of the taxable personal estate of each and every person named in such roll, over and above the amount of debts due from such persons respectively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full and true value thereof, according to our best judgment and belief. Which oath shall be written on said roll, signed by the assessors, and certified by the justice, and shall be in place of the

official certificate now required by law; and every assessor who shall wilfully swear false in taking and subscribing said oath, shall be deemed guilty of, and liable to the penalties, of wilful and corrupt perjury.

23 N. Y., 194, 245; 21 N. Y., 460; 16 B., 250, 655; 35 N. Y., 464.

CHAP. XIII,

CHAP. 371.

AN ACT to subject certain debts owing to non-residents to taxation.

PASSED July 2, 1851.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Debts

chase of

taxable.

$1. All debts owing by inhabitants of this state to per- owing for sons not residing within the United States for the purchase the pur of any real estate, shall be deemed personal property, real estate within the town or county where the debtor resides, and as such shall be liable to taxation in the same manner and to the same extent as the personal estate of citizens of this state.

Agents of

tor to

county

$2. If there shall reside in any county of this state an non-resi agent of any non-resident creditor having debts owing to him dent crediof the description mentioned in the first section of this act, report to he shall on or before the twenty-fifth day of July in each treasurer. year, furnish to the county treasurer of each county where such debtor resides, the true and accurate amount of debts of the description mentioned in the first section of this act, which were owing on the first day of January preceding, to the principal of such agent, in each town in such county, which shall be verified by the oath of such agent taken before any officer authorised to administer oaths.

not making

$3. Any such agent who shall refuse or neglect, without Penalty for good and sufficient cause, to furnish such list shall forfeit the report. sum of five hundred dollars to the use of each county in which such debtor resides, to be sued for by the treasurer of such county in his name of office, and to be recovered upon proof that the principal of such agent had debts owing to him by inhabitants of such county, of the description mentioned in the first section of this act and that the existence of such debts was known to such agent.

Abstract to

S4. The county treasurer, on receiving such statement, be sent to shall immediately make out and transmit to the assessors assessors. of the several towns of his county in which any such debtor resides, an abstract or copy of so much of such statement as relates to the town of such assessor, with the name of such creditor.

Name and

to be en

$5. The assessors on receiving such abstract or statement amount due from the county treasurer, shall within the time in which they tered on are now required by law to complete their assessment roll, roll.

assessment

PART I.

Unpaid taxes how collected.

Warrants

how made out.

Lien of warrant.

Sheriff, how proceeded

neglect to return warrant.

enter thereon the name of such non-resident debtor, and the aggregate amount due him in such town, on the first day of January preceding, in the same manner other personal property is entered on said roll.

$6. When it shall appear by the return of any collector, made according to law to a county treasurer, that any tax imposed on a debt owing to a person not residing in the United States, remains unpaid, such county treasurer shall, after the expiration of twenty days from the return of such collector, issue his warrant to the sheriff of any county in this state, where any debtor of such non-resident creditor may reside, commanding him to make of the goods and chattels and real estate of such non-resident, the amount of such tax to be specified in a schedule annexed to the said warrant, together with his fees and the sum of one dollar for the expense of issuing such warrant, and to return the said warrant to the treasurer issuing the same, and to pay over to him the money which shall be collected by virtue thereof, except the said sheriff's fees, by a certain day therein specified, within sixty days from the date of such warrant.

S 7. The taxes upon several debts owing to the nonresident shall be included in one warrant, and the taxes upon several debts owing to different non-residents may be included in the same warrant, and where several non-residents are included in the same warrant, the sheriff shall be directed to levy the sums specified in the schedule thereto annexed, upon the personal and real property of the non-residents respectively, opposite to whose names, respectively, such sums shall be written, together with the sum of fifty cents upon each non-resident, for the expense of such warrant.

S8. Such warrant shall be a lien upon, and shall bind the real and personal estate of the non-residents against whom the same shall be issued, from the time an actual levy shall be made upon any property by virtue thereof; and the sheriff, to whom such warrant shall be directed, shall proceed upon the same, in all respects, with the like effect and in the same manner as prescribed by law in respect to executions against property, issued upon judgments rendered in the supreme court, and shall be entitled to the same fees for his services in executing the same, to be collected in the same manner.

$9. In case of the neglect of any sheriff to return such against for warrant according to the direction therein, or to pay over any money collected by him in pursuance thereof, he shall be proceeded against in the supreme court, by attachment, in the same manner and with the like effect, as for similar neglects in reference to an execution issued out of the supreme court in a civil suit, and the proceedings thereon shall be the same in all respects.

Proceed

ings when warrant returned

$10. If any such warrant shall be returned unsatisfied in whole or in part, the county treasurer, or in the city and unsatisfed. County of New-York the comptroller therein, under the direc

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