Engineers and firemen and papers appertaining to his office. When requested by the president, or by any trustee, he shall enter in the journal the names of the trustees voting on each side, on any question. Within three days after any meeting of the electors of said village shall have voted any tax, he shall furnish to the trustees and treasurer a certified copy of the resolution or vote for raising such tax. S 27. The entries in the journals and clerk's minutes, or sworn copies thereof, shall, for every purpose, be presumptive evidence of the facts therein stated. TITLE VI. OF THE ENGINEERS AND FIREMEN. $28. The chief engineer of the fire department shall, under the direction of the trustees, have the general superintendence and custody of the fire engines, enginehouses, hooks, ladders, hose, public cisterns, and other conveniences for the prevention and extinguishment of fires. It shall be his duty to see that the same are kept in proper order, and to make detailed reports to the president of the village of the state of that department, one week before each annual meeting; and to make like reports to the trustees as often as they may require. $29. It shall be the duty of the chief engineer to be present at fires and take command of the fire companies, hose companies, and hook and ladder companies, and have the general control of the apparatus for extinguishing fires. $30. The assistant engineers shall aid the chief engi neer at all fires; and in case of the absence of the chief engineer, the duties and powers of the office shall be exercised by the first assistant engineer, or, in his absence, by the second assistant engineer. 31. The president, or any engineer or trustee, may keep all idle or suspicious persons away from the vicinity of any fire, and may require the inhabitants of said village, or any bystanders, to form ranks or lines to carry water for the extinguishing of any fires in said village, and to aid the firemen in working their engines, hooks and ladders and hose, and to aid in removing any protecting any property thereat; and every person refusing to obey such order shall be subject to a fine of three dollars, So in the original. * corpora to be sued for and recovered in the name of the $32. The trustees shall require the inhabitants of said village to keep a certain number of fire buckets, and in such manner as they shall prescribe, and regulate the use of them in case of fire. $33. The present firemen of the village of Whitesboro shall continue firemen of said village, subject to removal by the trustees. The firemen of said village shall, during the term of service, be exempted from serving on juries, and in the militia, except in cases of war, insurrection or invasion. $34. The name of each fireman, with the date of his appointment and term of service, shall be registered with the clerk of the village, in a book to be kept for that purpose; and the only evidence necessary to entitle a fireman to his exemption, shall be the certificate of the president and clerk of the village, under the seal of the village, which shall be given without fee. TITLE VII. OF THE ASSESSMENT AND COLLECTION OF TAXES. sessment tion of. S35. It shall be the duty of the trustees in each year, Taxes, as to prepare an assessment roll of the property liable to and colleetaxation in said village, and complete the same in all respects, as nearly as practicable, in the manner prescribed by law in relation to town assessors, and to deliver the same to the clerk of the village ten days prior to the annual election; and the trustees are hereby vested with the same powers in respect to assessments as town assessors, including the power to administer oaths, and to correct valuations, on the application of persons interested. The valuations of taxable property included in any such assessment roll shall be ascertained, so far as possible, from the last assessment roll of the town of Whitestown, and no person shall be entitled to any reduction in the valuation of such property, as so ascertained, unless he shall give notice of his claim to such reduction, to the trustees, before the tax roll shall be made out. $36. When the trustees shall have received from the Roll to be clerk a certified copy of the resolution of vote of the elec made out. Tax roll to to presi dent, &c. tors of said village, at any meeting legally held by them, directing any tax to be raised, they shall make out a roll, under the hands of the president and trustees, apportioning the sum of money to be raised upon the taxable property within the village, according to the assessment thereof by them; and they shall, by warrant, authorize the collector, under the hands of the president and trustees, to collect the said tax, together with the percentage thereon allowed by law for his fees, and to pay the said tax to the treasurer of the village within thirty days from the date of said warrant. The tax roll shall then be delivered by the president of be delivered the village to the collector, who shall immediately post notices thereof, in at least ten public places in said village; which notices shall state that any person who shall pay his tax within fifteen days from the date of said notices, shall be charged with one per cent collector's fees thereon only, and that the collector will attend at a place in said village (to be specified) on two days (to be specified) within the fifteen days, for the purpose of receiving payment of taxes, and he shall attend at such time and place accordingly; and any person or corporation paying the amount of his or its tax within fifteen days shall be charged with one per cent thereon for the fees of the collector, and no more. After the expiration of the fifteen days, the collector shall proceed to collect the unpaid taxes in said roll specified, with five per cent thereon for his fees, in the same manner as is now provided by law for the collection of town and county taxes, and with the like power and authority as collectors of towns; and shall pay the said tax to the treasurer at the time specified in his warrant. Warrant may be renewed. Refusal or neglect to pay tax. S37. The trustees may, from time to time, renew any warrant issued for the collection of any tax or assessment, whenever any tax or assessment shall be returned uncollected, or issue a new warrant for the collection thereof, and in such renewal or new warrant specify the time when said warrant shall be returned. S38. Whenever any person or corporation upon whose real estate a tax or assessment shall be imposed or assessed in pursuance of this act, shall refuse or neglect to pay the same within the life of the warrant issued for the collection thereof, and there shall be no sufficient personal property of such person or corporation found within the limits of said village whereof the same can be levied and collected, the collector holding such warrant shall make return thereof, under oath, subscribed by him, to the trustees, who are thereupon hereby authorized to cause the real estate, on which such tax or assessment was imposed or assessed, to be sold at public auction, for a term of time, for the payment of such tax or assessment, giving six weeks' notice of such sale in a newspaper published in the city of Utica, having the largest circulation in said village, and serving personal notice on the owner of such real estate, if he be a resident of said village; and if not a resident, then serving notice by mail upon such owner, if his place of residence be known to said trustees, and the said real estate shall be sold to the person who will offer to take the same for the shortest term, for the payment of such tax and assessment, with interest thereon from the date of the warrant, and the expenses of the said publication, notice Publication and sale, which shall be the same as provided by law in cases of foreclosure of mortgage by advertisement. But the owner, his agent or his assigns may, within three years after such sale, redeem the same by paying or tendering to the purchaser, or his legal representatives, or to the treasurer of the village, the amount of the bid at such sale, with interest, at the rate of ten per cent per annum. And all the provisions of the act entitled, "An act authorizing mortgages to redeem real estate sold for taxes and assessments," passed May 14, 1840, shall apply to any such sale, and any mortgagee of the premises, or any part thereof, shall have the benefit of said act, and the notice required to be given by the second section of said act, shall not be given until after the time limited for the owner or his assigns to redeem. $39. When any real estate shall be sold for the collection of any tax or assessment, and the owner thereof, his agents, heirs or assigns, shall not, within three years thereafter, have paid or tendered to the purchaser thereof, or his legal representatives, or to the treasurer of the village, the amount of the bid on such sale, and the same shall not have been redeemed by any mortgagee of such real estate within three months after the expiration of three years as above provided, with interest at the of notice. Real estate to be sold for taxes. Purchase of same. Street commissioner to deliver rate of ten per cent per annum, from and after the time of such sale, the trustees shall deliver to the purchaser or his assigns a certificate of such sale, under the seal of the village, and signed by the president and clerk, the execution whereof may be proved and acknowledged in the same manner as a deed, and which may, in like manner and with like effect, be recorded as other conveyances of real estate. S40. The purchaser at any such sale, on receiving such certificate, or his executor, administrator or assigns, may immediately enter into the possession of such real estate, and hold, occupy and enjoy, during the time for which it was sold as aforesaid; and such certificate shall, in all courts and places, be held presumptive evidence of the right of such purchaser, his heirs or assigns, to the possession of such premises during the term, as against the owner or those claiming under him; and all buildings put on the premises during such term by the purchaser, his heirs or assigns, may be removed at or before the expiration thereof. S41. Highway taxes shall be levied and collected in said village, as follows: 1. The street commissioner, within ten days after his appointment, shall deliver to the clerk of the village a inhabitants list, subscribed by him, containing the names of all the inhabitants of said village liable to work on the highways. elerk list of liable to work. Highway tax. Who shall pay high. way tax. 2. Within twenty days after the annual election of officers of said village, in each year, the trustees shall ascertain the amount of highway taxes for the ensuing year, which shall be at least equal to an assessment of three days' labor on each taxable inhabitant of said village, estimating the value of each day's labor at fifty cents. 3. Every male inhabitant of said village, being above the age of twenty-one years (excepting ministers of the gospel, priests of every denomination, paupers, idiots and lunatics), shall be assessed for one day's labor reckoning the value of the same at fifty cents. 4. The trustees shall apportion and assess the residue of said highway taxes, reckoning the value of each day's labor at fifty cents, upon the estate, real and personal, of said village, and of corporations and owners of non-resi |