before § 18. The affidavits specified in this act shall be made Affidavits before the board of assessors, or one of them, or any judge whom ta of a court of record, justice of the peace, or commissioner of deeds, either of whom is hereby authorized to administer an oath for that purpose; and the board of assessors shall cause all such affidavits to be filed in the assessors' office. ken. to be signed. § 19. If no objections be made to their assessments, or Rolls when immediately after they shall have disposed of the objections, the board of assessors, or a majority of them, shall sign the assessment rolls of the respective wards of the city, and shall attach thereto a certificate, which shall also be signed by them, in the following form: "We do severally certify, that we have set down in the foregoing assessment roll, all Certificate. the real estate, situated in the (first or other 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 sworn to by the owner or possessor thereof, we have estimated the value of the said real estate at the sums which a majority of the board of assessors have decided to be the 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 the said roll, over and above the amount of debts due from such person respectively, and excluding such stocks as are otherwise taxable; and that with the exception of those cases in which the value of such personal estate has been sworn to by the owner or possessor, we have estimated the same according to our best information and belief." delivered to § 20. The assessment rolls, thus certified, shall, on or be- Rolls te be fore the first day of November in every year, be delivered by supervisors. the board of assessors to the supervisors of the several wards in the city of Albany respectively, who shall deliver the same to the board of supervisors at their next meeting. delivered to sessors. §21. The board of supervisors of the city and county of Copy to be Albany shall cause a fair copy of the corrected assessment board of asroll of each ward in the city of Albany to be delivered to the board of assessors, instead of the town clerk, as was heretofore required by law. sor neglects acts of the § 22. If any assessor shall neglect, or from any cause omit If one assesto perform his duties, the other assessors shall perform such his duty, the duties, and shall certify to the supervisors, with their assess other two ment rolls, the name of such delinquent assessor, stating valid. therein the cause of such omission; and in such cases the fice in City Hall. proceedings and acts of any two assessors shall be as valid as if done by the whole. Assessors of. § 23. It shall be the duty of the common council of the city of Albany to establish, by ordinance, an assessors' office, which shall be located in the City Hall of the said city, where shall be deposited and kept for the public use and inspection, under suitable regulations, the corrected assessment rolls, maps of all the taxable real estate within the city, the records of the board of assessors, affidavits and statements of property, and all other papers which may have been received by any of the assessors, and which may be in anywise connected with the assessments for taxation. Assessment of taxes on real and personal es. tate to be se. parate and distinct. Deputy chamberlain to be receiver of taxes. 24. The supervisors of the county of Albany, in assessing the taxes to be raised on real and personal estate in the city of Albany, shall set down in a column to be prepared for that in the assessment rolls of the different wards, oppopurpose site to the amount of personal estate assessed to each inhabitant of the said city, the sum in dollars and cents, rejecting the fraction of a cent, to be paid as a tax thereon; and in like manner shall set down in the said column opposite to the amount or value of any real estate assessed in such rolls, the sum in dollars and cents to be paid as a tax on such real estate, so that the amount of tax on personal estate and that on real estate shall always appear separate and distinct. ARTICLE THIRD. OF THE RECEIVER OF TAXES. § 25. The deputy chamberlain of the city of Albany is hereby constituted and continued the receiver of taxes for the said city; and in lieu of commissions, he shall be paid quarterly, by the mayor, aldermen and commonalty of the His salary city of Albany, an annual salary of eight hundred dollars, which shall be full compensation for his services as such receiver. $800 per year. Receiver's bond. Where filed. Its lien. § 26. The said receiver of taxes shall, before entering upon the duties of his office, give a bond to the mayor, aldermen and commonalty of the city of Albany, with two or more sufficient sureties, to be approved of by the said mayor, aldermen and commonalty, and in such penal sum as they shall direct, conditioned that such receiver shall faithfully perform the duties of his office, as, prescribed by law; which said bond, when so approved, shall be filed in the office of the clerk of the county of Albany; and every such bond shall be a lien on all the real estate held by the said receiver and his sureties, jointly or severally, within the said county, at the time of filing thereof, and shall continue to be such lien till the condition of the said bond, together with all costs and charges which may accrue by the prosecution thereof shall be fully satisfied; and the said mayor, aldermen and commonalty may, whenever they shall deem proper, require New bond of such receiver a new bond, for such amount, and with such and sureties sureties as they shall approve, and which, on being filed in may be rethe county clerk's office as aforesaid, shall become and continue a lien on the real estate of such receiver and sureties as herein provided. quired. office. 27. The office of the said receiver of taxes shall be kept Receiver's in the chamberlain's office in the said city; and it shall be kept open on each day (Sundays and holidays excepted) in every year, from nine o'clock in the morning till twelve o'clock noon, and from two o'clock till four o'clock in the afternoon. taxes and keep rolls and warrants. § 28. It shall be the duty of the said receiver of taxes to To receive receive all taxes which may be paid at the said office, and to retain in his possession, in the said office, the assessment rolls and warrants which shall from time to time be delivered to him by the supervisors. To keep said account first day § 29. The said receiver of taxes shall enter daily, in suitable books to be kept for that purpose, the sums received by of payments. him for taxes respectively, with the name of the person on whose account the same shall be paid, and the ward for which received; and he shall, at the expiration of the office To account hours each day, exhibit such entries to the chamberlain of the to chamber. city of Albany, and pay over to the said chamberlain the lain. amount so received on such day, until he shall have paid over to him the whole amount specified in the warrants to be paid to the said chamberlain. It shall then be the duty of the said receiver to pay over, in the same manner, his And then daily receipts for taxes, to the treasurer of the county of county Albany, until he shall have paid to the said treasurer the the whole amount received by him; and it shall be the duty of the said treasurer to apply such monies in the manner required by law. daily to treasure. To enter daily pay assessment § 30. It shall further be the duty of the said receiver of taxes, from time to time, to enter in a column, to be made ments on for that purpose, in the assessment rolls in his possession, roll. opposite the names of the persons who are mentioned therein, and who shall pay their taxes, as aforesaid, to the said receiver, the fact of such payments, the amount thereof, and the day when paid. Corrected roll to be delivered to ARTICLE FOURTH. OF THE MANNER IN WHICH TAXES ARE TO BE COLLECTED, AND THE DUTIES OF THE RECEIVER OF TAXES. § 31. The board of supervisors of the county of Albany shall cause the corrected assessment roll of each ward in the receiver by city of Albany to be delivered to the receiver of taxes for said city, on or before the fifteenth day of December in every year. Dec. 15 each year. Warrant attached. Receiver to in daily papers. § 32. To each assessment roll, so delivered to the said receiver, a warrant under the hands and seals of the board of supervisors, or a majority of them, shall be annexed, commanding such receiver to collect, from the several persons named in the assessment rolls, the several sums mentioned in the last column of said roll, opposite their respective names, and to pay over the same in the manner directed in said warrant. § 33. The said receiver, upon receiving the said assessment give notice rolls, shall immediately cause a notice to be published in three of the daily papers of the city, one of which shall be the state paper, for at least twenty days, that the assessment rolls and warrants for the several wards have been received by him, and that all persons named therein are required to pay their taxes at his office, on or before the first day of February next ensuing; and that upon all taxes paid before the first day of January succeeding the delivery of the assessment rolls as aforesaid, a deduction of one per cent will be allowed on the amount of the taxes so paid; that on all taxes paid on and after the first day of January, and before the fifteenth day of January, a deduction of one half of one per cent will be allowed by the said receiver; that on taxes paid on or between the fifteenth day of January and the first day of February, no allowance or additional charge will be made; and that on all taxes paid on and after the first day of February and before the first of March next ensuing, the receiver will be entitled to charge and receive one per cent upon the ammout of taxes so paid; and upon all taxes paid after the first day of March and before the first day of April next ensuing, two per cent on the amount of the tax will be charged; and the said receiver is hereby authorized to make such deductions, and required to charge and collect such percentage, which said percentage shall be paid over and accounted for by the said receiver as part of the taxes collected by him. His duty as to taxes nn § 34. If any such tax shall remain unpaid on the first day paid, March of March, after the delivery of the assessment rolls and war ist. rants to the said receiver, he shall immediately thereafter cause notice in writing to be given to every person residing in the said city, or transacting business therein, from whom the same shall be due, specifying therein the amount of such tax, and the percentage which shall accrue thereon, and requiring such person to pay the 'same to the said receiver on or before the first day of April of the same year, at his office. Notice how served. § 35. Such notice shall be served upon every such person, either personally or by leaving the same at his residence or place of business, as the case may be, with some person of suitable age and discretion, at least eight days before the said first day of April; and the said notice, so served, shall be deemed a full compliance with the statute which requires a collector of taxes to call at least once on the person taxed, or at the place of his usual residence, and demand the payment of the taxes charged to him on his property. §36. The said receiver shall, also, immediately after the ice to said first day of March, cause a notice to be published in at least three of the daily newspapers of the said city, respectively, at least ten days, notifying all persons, who shall have omitted to pay their taxes, that they are required to pay the same to him, at his office, on or before the first day of April ensuing. General notice to be published. service of 12 per cent. § 37. It shall be the duty of the receiver of taxes to file Affidavit of in the office of the clerk of the county of Albany, on the said said notices. first day of April, or within fifteen days thereafter, an affidavit of the service of the notice required by the thirty-fourth and thirty-fifth sections of this act, or that the persons therein named could not, upon diligent enquiry, be found within the said city, and also an affidavit of the publication of the on taxes unnotice required by the thirty-sixth section of this act; and it paid April 1, shall be the further duty of the said receiver to charge, collect and receive upon all taxes remainining unpaid on and after the said first day of April, an interest at the rate of twelve per cent per annum, to be calculated from the first day of February when the said taxes were payable. It shall also be the duty of the said receiver, if any such tax, with the interest thereon as herein provided, shall remain unpaid on taxes un, on the second day of the said month of April, to issue his warrant to warrant, under his hand and seal, to the sheriff of the city and county of Albany, or any constable or marshal of said city, to be designated by the common council, commanding him to levy the tax, with interest on the same at the rate of twelve per cent per annum, to be calculated from the first day of February preceding, by distress and sale of the goods int, to be charged. On issued. |