purchaser or purchasers, and the rents for leases shall be collected by the village collector upon the warrant of the trustees, in the manner provided for the collection of taxes, and paid over to the treasurer; the said collector and treasurer first giving respectively to said trustees a bond with two sufficient sureties in the manner provided in this act, for the faithful execution of their respective trusts, in the collection and safe keeping of other moneys.

money.

§ 26. With the moneys thus received for sales and leases Interest on of water as provided for in the next preceding section, the trustees shall pay the interest on any moneys borrowed for the purposes of this act; and whenever such rents or leases shall amount to a sum more than sufficient to keep such water-works in repair, and to pay the interest on such sum borrowed, the surplus shall be applied to the extinguishment of the debt, either by purchasing the scrip issued for the purposes of this act, or investing the same in bond and mortgage on unincumbered real estate, at one half its valuation, for the purpose of meeting the payment of such scrip when it falls due.

§ 27. The said trustees shall have power to establish by-By-laws. laws and ordinances for the protection and control of the water-works, springs, ponds, dams, reservoirs, pipes, corporation property connected with the water works, and to enforce the same by fines and penalties to the same extent as if said water works were all located entirely within the limits of said village.

of leases, &c

§ 28. The assessors may assess tenants or leases whenever Assessment the lease is for life, or any term of three or more years. Where the said assessment is made against any owner of any right or real estate in any land which is less than the fee simple, the said assessment shall specify what is the right or estate against which said assessment is made; and said assessment, when satisfied and confirmed as hereinafter mentioned, shall be a lien or incumbrance upon the right or estate of the person so assessed in said land; and in case the person so assessed shall fail to pay the said assessment within the time and in the manner by law now prescribed, his or her said right or interest in said land may be sold by said trustees, in the same manner in which the said trustees are by this act authorized to sell lands in said village for non-payment of taxes and assessments. The said assessors, after having finished making the said assessments, shall return the assessment roll and warrant aforesaid to said trustees, and the proceedings shall be had thereon by said assessors and trustees which are hereafter specified.

Assessment

§ 29. It shall be the duty of said assessors to apportion of leases, &c and assess said sum, so directed by trustees, upon all the

Ibid.

Roll to be returned.

persons and land to be benefited by the doing of the things which said trustees have determined to have done, in proportion to the separate benefit or advantage which the same will be to said persons or lands, on equitable principles, and describing the land assessed by its numbers on the map of said village, and if not numbered on said map, then describing it by boundaries; and where an assessment is made against any lot of land, the name of the owner shall be stated, or it shall be stated that his or her name is unknown.

§ 30. The said assessors may apportion the assessment upon any particular lot of land between the separate owners of different interests or estates in said lot, on equitable principles, specifying the sum assessed to each separate owner of any interest in said land; and such assessment against the owner of any separate estate in any land shall, when satisfied and confirmed as hereafter described, be a lien or incumbrance on such particular interest or estate of said owner in said lands; and in case said owner thereof shall neglect to pay said assessment within the time and in the manner by law prescribed, his said particular interest or estate in said land may be sold by said trustees for the payment of said assessment, in the same manner in which the interest of the owners of the fee simple of land in said village is sold for non-payment of taxes and assessments.

§ 31. After said assessors have completed their assessments, they shall return the assessment roll and other papers to the office of the clerk of said village, and cause a notice to be published for four consecutive weeks in one or more of the newspapers published in said village, that said assessments have been completed, and are open for inspection in said office of the clerk of said village, and will remain so for four weeks next succeeding the first publication of said notice, and that the assessors will meet on a certain day to be named in said notice, at the expiration of said four weeks, at the office of the clerk of said village, to review their assessments, on the application of any person conceiving himself aggrieved; and said assessors shall grant relief to persons aggrieved, in the manner and upon the evidence now prescribed by law, and may adjourn from time to time, as often as may be necessary, not exceeding ten days in all, until they have disposed of all reasonable objections. They shall then make a fair copy of said assessment roll, and sign and certify the same and deliver it to said trustees.

§32. If no appeal, review, or other legal proceedings be

sive.

taken within ten days to set aside said assessment, the said Assessment trustees, after the expiration of ten days from the time of roll conclusigning and certifying said roll by sard assessors as aforesaid, shall ratify and confirm the same; and said assessment shall be conclusive in all proceedings thereafter, had against all persons named in said assessment roll, and against all land described therein; and said assessment shall not be impeached or controverted in any direct or collateral proceedings in any court where said assessments shall come in question at any time thereafter.

§ 33. Whenever any tax shall have been directed to be Apportion levied, the assessors shall apportion the same (except when ment of tax. otherwise directed by this act) among the taxable inhabitants of the corporation and the non-resident owners of property therein, and any company or corporation owning property therein, in conformity as near as practicable with the provisions of the law in respect to the assessment of taxes by town assessors; and the assessors shall 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 the village, which rent shall be assessed to the person or persons, company or corporation, entitled to receive the same, as personal estate, which it is hereby declared to be, for the purposes of taxation under this act, at a principal sum, the interest of which at a legal rate per annum shall produce a sum equal to such annual rents; and in case such rents are payable in any 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; and where such rent is assessed, the assessment roll shall contain a memorandum opposite such assessment, stating that the same was for rent reserved; and when the assessment roll shall have been received and completed, it shall be delivered to the trustees, and the trustees shall deliver the same, together with their warrant for the collection thereof, to the collector; such warrant shall be made returnable in sixty days from the time of the issuing thereof, and may be renewed by the trustees from time to time, if they think necessary.

taxes.

§ 34. If such tax or assessment upon the rents reserved Distress for shall not be paid, the collector shall levy the same by distress and sale of the goods and chattels of the person, company or corporation against whom the same are assessed within said village.

§ 35. When it shall appear, by the return of the collector Sheriff to colto the trustees, that any tax or assessment upon such rents

lect taxes.

Lier.

Suit against sheriff.

May recov'r costs.

Lien for taxes.

reserved remains unpaid, the trustees shall issue their warrant to the sheriff of the county of Washington, commanding him to make, of.the goods and chattels and real estate of the person upon whom such tax or assessment is imposed, the amount of such tax or assessment, together with one dollar for the expense of issuing such warrant, and to return the said warrant to the clerk's office of said village, and pay over the money collected by virtue thereof to the treasurer of said village, within sixty days after the receipt of said warrant by him.

§ 36. Such warrant shall be a lien upon, and shall bind the real and personal estate of the person against whom the same shall be issued, from the time an actual levy shall be made 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 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.

§ 37. In case of the neglect of any sheriff to return such warrant according to the directions 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.

§ 38. If such warrant be returned unsatisfied in whole or in part, the trustees are authorized to commence an action, in the name of said village, to compel satisfaction of said rents, out of the property and equitable interests and things in action of the person against whom such warrant issued; and if a recovery is had in any such action, the plaintiff shall recover his costs and charges therein of the person against whom said warrant issued.

§ 39. All taxes and assessments imposed, made and confirmed, pursuant to this act, shall be a lien and charge upon the lands and premises upon which the same are assessed; and whenever any tax or assessment of any description which may be imposed on lands and tenements in the said village, shall remain unpaid on the day in which any collector is required by law and by his warrant to account for the collection of the same, and such collector shall make and annex to his return an affidavit, taken before any justice of the peace

in the said county, that the owner or owners of the premises on which the same is imposed, could not, upon diligent enquiry, be found, or that being found, he, she or they, had not sufficient personal property in the village wherein the said tax or assessment could be levied, it shall be lawful for the said trusees, in every such case, to take order for advertising all such property whereon the tax or assessment remains unpaid as aforesaid, in the two papers printed and published in said village (should there be two or more), which they shall deem to have the most extensive circulation; or should there be no paper printed in said village, then in some other paper in the county of Washington, for the space of three months, thereby requiring the owners of such lands and tenements respectively to pay the amount of such tax or assessment so remaining unpaid, to the treasurer of said village; and that if default shall be made in such payment, such lands or tenements will be sold at public auction, on the day and at the place therein to be specified, for the lowest term of years at which any person shall offer to take the same, in consideration of advancing the amount of taxes or assessments so remaining unpaid on every lot, together with all costs and charges thereon.

Sale of lots,

§ 40. If, notwithstanding such notice, the owner or owners fees, &c. of the premises so advertised shall refuse or neglect to pay the amount of such tax or assessment, including the interest, together with the charges attending such notice and advertisement, then it shall and may be lawful for the said trustees to cause such lands and tenements to be sold at public auction for a term of years, for the purpose and in the manner expressed in said advertisement, and to give a declaration of sale to such purchaser, under the common seal of said village; and the said purchaser, his heirs, executors, administrators and assigns, shall, by virtue thereof and of this act, lawfully hold and enjoy the same for his and their own proper use, against the owner or owners thereof, and all other persons, until the said term therein shall be fully completed and ended, and shall be at liberty to remove all buildings which he, she, or they, shall erect thereon, during said term, within one month after the expiration of said term; and in the advertisement of any sale of lands for the default in payment of any taxes or assessments, it shall be a sufficient description of the premises to be sold to designate them by the numbers of the lots respectively on the map of said village, together with the name of the street on which the same are situated, and the name of the person to whom the same are assessed, except in cases where a part of a lot is to be sold, or where the premi