same tax, he shall cancel the erroneous charge on the books of his _TITLE 5. office. ler may re turns. $ 7. If, in consequence of having received irregular and imperfect comptrol descriptions of the lands of non-residents in any town, the comp-quire cor troller shall apprehend that irregular or imperfect returns may again rect rebe received, he may give notice of such apprehension to the board of supervisors of the proper county, at their annual meeting, speci- [420] fying the several towns in such county, the returns from which will probably require correction. pervisors S8. It shall be the duty of such board of supervisors to require Duty of suthe assessors and the collector of such town, specified in the notice thereupon. of the comptroller, to meet in such town at such place as shall be designated by the supervisors, within thirty days of the expiration of the time, when the collectors are to make their returns to the county treasurers. and collec S9. It shall be the duty of the assessors and collectors to meet of assessors pursuant to such requisition. The collectors shall specify to the tors. assessors, the several lots to be returned as non-resident property, by reason of the non-payment of the taxes; and the assessors shall arrange the same according to the provisions of this chapter, and shall examine the descriptions of the lots; and in case any of them are found erroneous and imperfect, they shall correct the same, conformable to such instructions as may have been received from the comptroller, and the collector shall thereupon return the lots as arranged and described by the assessors, to the county treasurer. cate or S 10. Every certificate or conveyance executed by the comptrol- Comptro!ler in pursuance of the provisions of this chapter, may be recorded ler's certif in the same manner, and with the like effect, as a deed regularly deed. acknowledged or proved, before any officer authorized by law to take the proof and acknowledgment of deeds. taxes for $ 11. All sales of lands charged with taxes in arrear for opening Sales for and improving roads within this state, shall be conducted in the opening manner hereinbefore prescribed; and the owners of the lands sold, roads. shall be allowed to redeem within the same time, and on the same conditions. instruc S 12. The comptroller shall, from time to time, at his discretion, Blank transmit blank forms of assessment rolls, and of returns of unpaid forms and taxes, to the several county treasurers in this state; together with tions, such instructions as he shall think useful, for the purpose of enforcing the uniform and proper execution of this chapter. tion there S13. The county treasurers shall distribute such of the said Distribuforms and instructions, as shall have been intended for the use of of. assessors, among the town clerks, in their respective counties, who shall deliver the same to the assessors in their respective towns. The county treasurer shall also transmit or deliver a copy of such forms and instructions to each of the assessors in any city in his county. this chap ter. S 14. The comptroller shall, from time to time, whenever he Copies of shall find it to be necessary, cause to be printed, at the expense of this state, a sufficient number of copies of this chapter to furnish one copy to each county treasurer, supervisor, town clerk, assessor and collector within this state; and shall transmit to each coun TITLE 5. ty treasurer a sufficient number for his county. Every county [421] treasurer receiving such copies, shall immediately transmit, at the Officers guilty of duty. expense of the county, to the clerk of each town therein, five copies, to be distributed by him among the officers entitled thereto; and he shall also transmit or deliver one such copy to each assessor and collector, in every city in his county. S 15. If any of the officers concerned in the execution of this neglect of chapter, shall willfully neglect or refuse to perform the duties assigned them, such officer shall be deemed guilty of a misdemeanor, and on conviction shall be punished by fine or imprisonment, or both, in the discretion of the court. Real and personal estate to be reported. When prosecution for crime transferred from County where Vene laid to another county, expenses, &c., how paid. Secretary of State directed. to compile from laws S 16. The clerk of the board of supervisors of the several counties in this state, shall on or before the second Monday in December in each year, transmit to the comptroller by mail in the form which shall be prescribed by the comptroller, a certificate or return of the aggregate valued amount of real and personal estate in each town or ward, as corrected by the board of supervisors. The clerk who shall neglect or refuse to make such return, shall forfeit to the people of this state the sum of fifty dollars. [1836, ch. 117.] * tion for S 17. Whenever, under the order of any court of competent jurisdiction, the pleadings and issue in any indictment or prosecucrime or misdemeanor shall have been sent down to any any county in this state for trial therein, in consequence of any inability to obtain an unprejudiced or impartial jury in the county in which the venue was originally laid, the expenses of the trial of said indictment or prosecution shall be a charge upon the county from which the same was transferred; and in case they shall have been assessed on any county in which any such issue shall have been determined, the same, with interest thereon, shall be reimbursed to the treasury of such county by the county treasurer in the county from which such proceedings have been sent down, and the board of supervisors of the county liable to pay such expenses as aforesaid, are hereby authorized to include the same in their annual levy of taxes. [1853, ch. 195.] *S 18. It shall be the duty of the secretary of state, on or before the first day of August next, to compile in pamphlet form at pamphlet the expense of the state, all laws relating to the assessment and relating to collection of taxes, with reference to the volume and page where assessments. the same may be found, together with suitable forms and instructions, and within one month thereafter to transmit five copies thereof to each of the town clerks in this state, one copy of which shall be retained by the clerk, and one copy shall be delivered to each of the assessors and the supervisor, to be retained by them for the use of the town; and also two copies to each county clerk, one copy of which shall be retained by said clerk, and one copy shall be delivered to the supervisors' clerk, to be delivered to their successors in office. [1855, ch. 548.] TITLE 6. TITLE VI. Special and Local Provisions.1 SEC. 1. Time when assessment shall be made in Kings county. 2. Assessors to give public notice of completion of assessment roll. 4. Repeal of former laws. 5. Tax lists to be delivered to collectors; collections when to be made. 6. Names of assessors and collectors to be given to supervisors. 7. Collectors to pay over their collections monthly; penalty for default. 8. Duty of collectors, interest and percentage on taxes. 9. Rate of interest on unpaid taxes. 10. Repeal of former laws. 11. Treasurer to transmit account and affidavit to comptroller. 12. Satisfaction of collection bond. 13 & 14. Time of making assessments in Albany county. 15. Delivering of assessment rolls to supervisors. 16. Delivery of corrected rolls to collector. 17 & 18. Assessment of certain lands in Sidney. 19. Mileage allowed to certain collectors in Essex county. 20. Certain cities deemed towns for the purpose of choosing supervisors and assessors, assessment *S1. Between the first Tuesday in April and the first Monday Time when in July in each year, the assessors in the several cities, wards, shall be towns and districts in the county of Kings, shall proceed to make made. the annual assessment of the real and personal estate in their respective districts, in the manner and form now prescribed by law. [1852, ch. 294, § 1.] public no pletion. * § 2. The said assessors shall, on or before the first Monday in To give July in each year, give public notice that they have completed tice of comthe assessment rolls, and that the same will be for examinaopen tion of any party or parties affected by the same, till the fourth Monday in the said month of July, and that on the said day the respective boards of assessors will meet to review the said assessments, upon the application of any party conceiving himself aggrieved thereby. The said notice so required to be given, shall conform with the laws at present in force touching the notice required to be given by assessors of the completion and review of assessment rolls, except as otherwise provided in this act. [Same ch., §_2.] to make re *S 3. It shall be the duty of the several boards of assessors Assessors above named, to make return of their respective assessment rolls turn of rolls to the board of supervisors on the first day of the annual meeting of said board. [Same ch., § 3.] * to supervi sors. $ 4. All acts and parts of acts inconsistent with this act, are Repeal of hereby repealed. [Same ch., § 4.]2 former laws. delivered to Kings. *S5. The board of supervisors of the said county of Kings shall When to be cause the assessment roll of each town or ward in the said county, collectors in or a revised or corrected copy thereof, with the taxes apportioned thereon, to be delivered, on or before the first Tuesday of October in every year, to the collector of such town or ward, with a warrant of collection annexed or subjoined thereto, and shall require all payments specified in such warrant to be made on or before the third Tuesday of March then next ensuing, in each and every year.3 [1841, ch. 154, § 2.] 1 This title originally contained thirteen sections relating to the collection of taxes in Kings county and the city of Albany, together with §§ 19 and 20 of this compilation. The original provi sions relating to Kings county have been superseded by the various acts incorporated in this title, and those in relation to the city of Albany, by title viii., post. 2 §1, ch. 154, of 1841 repealed by ch. 294, Laws of 1852, and act of 1852 substituted. 3 Substituted for $2, R. S. The provisions of this and the next four sections are now applicable only to the towns of Kings Co. The law relative to the collec tion of taxes in the city of Brooklyn and Williamsburgh is found in tit. xi. TITLE 6. City and town clerks of asses sors. S6. The clerk of the common council of the city of Brooklyn, and the town clerks of the several towns in the county of Kings, to give list shall yearly before the first Tuesday of August in every year, certify and deliver to the supervisors of their respective towns and wards, the names of the assessors and collectors in their respective towns and wards, and the said supervisors shall deliver the same to the board of supervisors at their then next annual meeting. [1841, ch. 154, § 3.] Duty of collectors in ected. *S 7. The collectors of the several towns in the county of Kings, paying over and of the several wards in the city of Brooklyn, shall severally, money col on the first Tuesday in each and every month after the said assessment rolls and warrants shall be delivered to them, on oath to be taken before the treasurer of the said county, or any officer authorized to administer oaths, pay over to the said treasurer, or to such other person or persons lawfully entitled to receive the same, all moneys by them from time to time collected, retaining in their hands out of the same their fees of collection on the moneys so collected; and shall also exhibit to the said treasurer their respective assessment rolls, and satisfactory vouchers for all payments by them respectively made, whenever they shall be so required to do by the said treasurer for his inspection, or for the inspection of the board of supervisors of the said county, under the penalty of two hundred dollars for each default in either of the provisions or requirements in this section contained, to be sued for by the said treasurer in any court having cognizance of the same; and the said treasurer may prosecute for such penalty, and shall appropriate the same when received, to the support of the poor of the said county. [Same ch., § 4.] They are to use all due collecting taxes. be charged in certain cases. *S 8. It shall be the duty of the collectors of the several towns diligence in in the county of Kings, and of the several wards in the city of Brooklyn, and they are hereby required to use all due diligence to collect all the taxes on the several assessment rolls to them respectively delivered, and to pay over all such taxes so collected by them to the proper person or persons authorized to receive the same, on or before the first Tuesday of January next ensuing the time hereinbefore prescribed for the delivery of the said assessment Interest to rolls to such collectors And whenever any tax on the estates, real or personal, of residents or non-residents, situated within any town or ward in the said county, shall remain unpaid on the said first Tuesday of January next ensuing the delivery of the said assessment rolls to the said collectors, it shall be lawful for the collector whose duty it may be to collect such tax, to charge, receive and collect, and he shall charge, receive and collect in addition to the amount of such tax, one per cent on the amount thereof; if any such tax shall remain unpaid on the first Tuesday of February then next immediately following, it shall be lawful for the collector whose duty it may be to collect such tax, to charge, receive and collect, and he shall charge, receive and collect a further addition or increase of one per cent on the amount of such tax; and if any such tax shall remain unpaid on the first Tuesday of March then next immediately following, it shall be lawful for the collector whose duty it may be to collect such tax, to charge, receive and collect as aforesaid a further addition or increase of one per cent on the amount of such tax; and the increase or percentage or percentages so to be charged, received and collected as aforesaid, shall be chargeable on the property assessed, in the same manner as if the same were originally included in the tax charged thereon; and all such increase or percentage or percentages as shall be collected, shall be paid over and accounted for by such collector as a part of the tax collected by him; and such increase or percentage or percentages shall be placed to the credit of the town or ward in which the same shall be collected, first deducting therefrom the treasurer's and collector's fees, and all other expenses that may be incurred by the said county in consequence of any taxes of such town or ward remaining unpaid on the first Tuesday of January in any year. [1841, ch. 154, § 5.] TITLE 6. terest to be S9. Whenever any tax shall remain unpaid on the final return Rate of inof the collector of the several towns in the county of Kings and charged. of the several wards in the city of Brooklyn, to the treasurer of the said county, interest shall become chargeable thereon at the rate of seven per cent per annum on the amount of such tax, and also on the amount of the percentage which may have accrued thereon in the manner hereinbefore provided; and it shall be lawful to enforce the payment of any such tax with the increase of such percentage or percentages, together with such interest thereon as aforesaid, on the sale of lands for the non-payment of taxes in the manner now provided by law. [Same ch., § 6.] extended. S 10. All acts or parts of acts heretofore passed, applicable to Repeal. the county of Kings or to any town or ward in the said county, inconsistent with the provisions of this act, are hereby repealed. *S 11. The time for the county treasurer of the county of Kings Time to transmit to the comptroller the account and affidavit required in and by the twenty-sixth section of the second article of title third and chapter thirteen of the first part of the Revised Statutes, is extended to the first day of May in each year. [1844, ch., 53.] * made of the warrants S 12. After the settlement of the amount of taxes directed to Proof to be be collected by any collector in any of the towns or wards of the return of said county of Kings with the county treasurer, such collector or and role. one of his sureties shall produce to the county treasurer a certificate in writing from the clerk of the common council of the city of Brooklyn, or the supervisor of his town, as the case may be, that such collector has complied with the provisions and directions contained in this act, before such collector or any of his sureties shall be entitled to receive from the county treasurer a satisfaction piece for the canceling of the bond of such collector. [1838, ch. 206, § 3.] in Albany. *S13. Between the first days of May and June, in each year, Time for the assessors of each town or ward in the city and county of assessments Albany, shall proceed to ascertain by diligent inquiry the names of all the taxable inhabitants in their respective towns or wards, and also all the taxable property, real or personal, within the same.1 [1840, ch. 369, § 2.] 1 These provisions have been abrogated, so far as they relate to the city of Albany, by subsequent legislation. See, post, title viii. of this chapter. |