when to stamped upon rolls. at foot of tax bills. rent year, and when any one of these assessments shall be transted to the registrar of arrears pursuant to section nine of this title, collector of taxes and assessments shall cause to be stamped over entry of such assessment in said column in the annual assessment3, the word "arrears; " and the collector of taxes and assessments Word Il, upon delivery to him of the annual assessment-rolls, imme- "arrears," ely deliver the same to the registrar of arrears, whose duty it shall be o cause to be stamped in the column headed "notices in said s the word "arrears" opposite the ward numbers of the respective which appear upon the list for the unpaid tax of the immediately ceding year, which shall have been returned to said registrar as uired by section fourteen of this title, and the collector shall cause same to be noted on every bill for taxes rendered by him in like nner as when assessments are due. And at the foot of every such Statement there shall be printed the following words: "The entries in the amn headed' assessments due' indicate that a lot or lots referred have assessments on them which can be paid in the office of the lector of taxes and assessments, and the entries in the column uled 'notices' indicate that the lot or lots referred to have been d for arrears or are to be sold therefor; the arrears to be paid and lot or lots redeemed from sale at the office of the registrar of ears." Any omission in any tax bill of such entry in the column Effect of otices" or "assessments due" of the word arrears or "sold," or omia bill. issessments due," as above required, shall have no other effect than postpone the time of sale of the property represented by the ward mber opposite which the entry shall have been omitted in case of rears, for the further term of one year, and in case the property has en sold, to cancel the sale without prejudice to the city's claim; t no such bill shall be considered evidence of such omission unless tually paid and duly receipted, and upon any application, case or aring arising upon an alleged omission of any such entry, the rden of proof shall be deemed to be upon the owner. Property, the le of which has thus been cancelled, shall not be offered for sale ain within one year from the date of cancellation. §2. Section five of title eight of said act is hereby amended so as to ad as follows: omission port after can property, celled sale. sale. to regis $5. Any person or persons having an estate in or any mortgagee Redempof tions, y of the lands and premises sold in pursuance of the third section of from tax is title, whose estate or lien appears of record in the county of Kings, ay at any time before the expiration of one year after notice shall ave been given to him of such sale, by the purchaser or his assigns in e manner hereinafter provided, or before a deed of said premises hall have been delivered as provided in section four of this title, reeem said lands and premises by paying to the registrar of arrears for Payment he use of purchaser or his assigns the sum paid by him on such sale, trar of ad ten per centum on the same, but such percentage shall not exceed arrears. he sum of one hundred dollars on any one parcel of land sold. And n such redemption there shall be paid on the aggregate amount made p of the sum paid by the purchaser at the sale and the said percentage, interest from the date of said sale at the rate of fifteen per centum per annum, and one dollar for each notice (not exceeding six) served as hereinafter provided, together with all such sums which shall have been paid by such purchaser or his assigns for taxes, assessments or water rates on said lands levied, imposed or becoming due after the tax, assessment or water rate for which the sale was made, with interest thereon from the date of such payments, respectively at the rate of nine per centum 62 Entry upon rec Notice, how mortga gees or owners. Rights of visees, ex heirs, de ecutors, etc., to redeem. per annum (which said payments said purchaser or his assigns is hereby authorized to make). And upon filing with the registrar of ord of sale. arrears a duplicate receipt for such payments, the date and amount of such payments shall be entered upon the record of such sale in the office of said registrar of arrears, and the amount so paid and entered shall be included, with interest thereon, as aforesaid, in the amount to be paid on the redemption of the said premises as herein provided. Such notice shall be in writing and shall be served by delivering a served on copy thereof to the person or persons aforesaid personally, except in case of a non-resident of this State, in which case such notice may be served either personally or by depositing the same in the post-office of the city of Brooklyn, inclosed in a post-paid wrapper directed to such person or persons at his or their place of residence. Such notice shall be served by a person of full age, who shall make an affidavit of service in every case, stating the time, place and manner of the service, the name and residence of the person making the service, the interest of the party served in the premises, and his knowledge as to the identity of the person served, and such affidavit shall be filed in the office of the registrar of arrears, within one month after the date of service, and shall be prima facie evidence in all courts and places of the facts stated therein; provided, however, that if any estate in any of said land shall be held by any heir or devisee of a decedent whose estate appears of record in the county of Kings, or if any mortgage or lease shall be held by the executor or administrator of any decedent whose mortgage or lease appears of record in the county of Kings, such heir, devisee, executor or administrator shall be entitled Service of to redeem and to have notice as aforesaid. When any person entitled to redeem or to have notice under this section, or his name, or part of his name, or his place of residence remains unknown to the purchaser or his assigns, after diligent inquiry, or where such person, being a resident of this State, is and has been six months continually absent from the State, or avoids service, so that personal service cannot be made, an order for the service of such notice by publication may be made by a judge of any court of record residing in the county of Kings, upon a petition of said purchaser or his assigns, and upon proof satisfactory to the judge by affidavit or otherwise, that proper and diligent effort has been made to serve such notice upon such person, and that he, his name or part of his name, or his place of residence cannot be ascertained, or if he is within the State, that he avoids service so that personal service cannot be made, or being a resident of the State, that he had been continuously absent therefrom for six months next before granting the order. Such order must direct that service of said notice be made by the publication thereof in two newspapers, designated in the order as most likely to give notice to the person intended to be notified by such description or designation, if his name be unknown, as the judge shall direct, for a specified time, which the judge deems reasonable, not less than once a week for four successive weeks, and by leaving a copy of such notice at the place of residence of such person, where his place of residence is within the State, and known to the purchaser or his assigns. A certified copy of such order and a tion, etc., copy of such notice with proof of the publication thereof in pursuance of such order, by affidavits made by some one of the publishers of the respective newspapers designated in said order or by some person in employ of such publishers, having cognizance of such publication, and proof by affidavit of the service by leaving a copy of such notice at the residence of the party to be served as required by the notice by publication, in certain cases. Proof of publica how filed. such filing. order, shall be filed in the office of the registrar of arrears, and shall Effect of thereupon become public records, and shall be prima facie evidence in all courts and places of the due service of such notice upon the person or persons specified in such order; and upon filing said affidavits such service shall be deemed complete and shall have the same effect as personal service of such notice. § 3. Section five of title ten of said act is hereby amended so as to read as follows: to be ruled § 5. There shall be ruled in the yearly assessment-rolls for taxes in Columns. each ward six additional columns, which shall be headed respectively in assessas follows: "amounts received," "cash-book," "volume, folio, volume, folio," ment rolls. "reductions and cancellations," " notices," 66 arrears, assessments due." These columns shall be used in the manner and for the purposes specified in this act. 99.66 § 4. Section ten of title eight of said act is hereby amended so as to read as follows: 66 to make tries in § 10. It shall be the duty of the registrar of arrears immediately Registrar after the confirmation of the assessed valuation of property as stated of arrears, in yearly assessment-roll for taxes including the assessment-roll for certain enthe year immediately preceding the current year, to cause to be en- tax rolls. tered therein in the column headed "notices" the words "" arrears or "sold" according as the fact may be, opposite to the ward numbers of lots on which any arrears of taxes or water rates shall be due, or on which any assessment shall remain unpaid, which taxes, water rates and assessments have been due, or which were confirmed twelve months prior to the first day of August then last past, or which may have been sold for assessments, taxes or water rates, and yet be redeemable. § 5. All acts and parts of acts inconsistent with this act are hereby Repeal. repealed. § 6. This act shall take effect immediately. CHAP. 369. AN ACT to amend chapter four hundred and twenty-two of the laws of one thousand eight hundred and eighty-five, entitled " An act to amend chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventy-three, entitled 'An act in relation to the creation. and formation of water-works companies in towns and villages of the State of New York,' and chapter four hundred and fifteen of the laws of one thousand eight hundred and seventy-six, entitled 'An act supplementary to chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventy-three, entitled 'An act in relation to the creation and formation of water-works companies in the towns and villages of the State of New York,' and chapter four hundred and eighty-three of the laws of one thousand eight hundred and eighty-three, entitled 'An act supplementary to chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventy-three, entitled 'An act in relation to the creation Water works company act amended. Act, not to apply to certain villages. Corpora contract with towns and supply water. Connec tions with water mains. Village trustees, may enter into con and formation of water-works companies in towns and villages of the State of New York.'" APPROVED by the Governor June 5, 1889. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section four of chapter four hundred and twenty-two of the laws of one thousand eight hundred and eighty-five, entitled "An act to amend chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventy-three, entitled "An act in relation to the creation and formation of water-works companies in towns and villages of the State of New York;' and chapter four hundred and fifteen of the laws of one thousand eight hundred and seventy-six, entitled "An act supplementary to chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventythree, entitled 'An act in relation to the creation and formation of water-works companies in towns and villages of the State of New York;' and chapter four hundred and eighty-three of the laws of one thousand eight hundred and eighty-three, entitled An act supplementary to chapter seven hundred and thirty-seven of the laws of one thousand eight hundred and seventy-three, entitled An act in relation to the creation and formation of water-works companies in towns and villages of the State of New York,'" is hereby amended so as to read as follows: 4. The provisions of this act shall not apply to any village the population of which exceeded fifteen thousand by the census of one thousand eight hundred and eighty. § 2. Section five of said act is hereby amended so as to read as follows: § 5. It shall be the duty of such corporations and they are hereby tions may authorized and empowered to contract with the authorities or with any of the inhabitants of any town or village through which the convillages to duits or mains of such corporations may pass or wherein such corporations may have organized to supply any of such inhabitants or authorities with pure and wholesome water at reasonable rates and cost, to all persons or corporations, who may wish to use the same and such corporations or persons so contracting are hereby authorized and empowered to make all necessary connections with any of its conduits or mains for that purpose, and the board of trustees of any incorporated village of this State, whether incorporated under the act entitled "An act for the incorporation of villages," passed April twentieth, one thousand eight hundred and seventy, and acts amendatory thereof and supplementary thereto or by special charter or act, shall have the power, and they are hereby authorized and empowered to contract Contracts with any such corporation in the name and behalf of the village of which they are such board of trustees; and the authorities specified in section one of this act, or two-thirds of such authorities of any town, shall have the power and they are hereby authorized and empowered to so contract in the name and behalf of the town of which they are at the time of making such contract such authorities, for the delivery by such company of water, through hydrants or otherwise, for the extinguishment of fires, and for sanitary and other public purposes; and the amount of such contract agreed to be paid shall be annually meet con- raised as a part of the expenses of such village, or town, and shall be levied, assessed and collected in the same manner and at the same and towns. time as other expenses of such village or town are raised, and when collected shall be kept separate from other funds of said village or tract. by town authori ties. Annual tax, to tracts in villages in villages, vote of Terms of in pur suance as to towns town, and shall be paid over to such water company according to the terms and conditions of any such contract. And any such contract so made shall be valid and binding upon such village or town; provided, however, that no such contract shall be made for any incorpo- Certain rated village for a longer period than five years, nor for a sum exceed- contracts ing in the aggregate two and one-half mills for every dollar of the tax- to be ratiable property of such village, per annum, unless the proposition for fled by the same be submitted to a vote of the clectors of such village in the electors. manner provided in sections four and five of title four of chapter two hundred and ninety-one of the laws of one thousand eight hundred and seventy, and approved by a majority of the voters entitled to vote, and voting on such question at any annual election, or at any special election duly called; and any board of trustees, when so authorized, contracts may contract for a term not exceeding thirty years, the amount of such contract to be paid annually, or in semi-annual installments; thereof. and no such contract shall be made for any town for a longer period than thirty years, nor for a sum exceeding in the aggregate three mills for every dollar of the taxable property of such town, per annum, Proviso, payable annually, or in semi-annual installments; provided that in o towns where there shall be at the time of making such contract an in- containing incorcorporated village, constituting a part only of such town, no tax shall porated be assessed, levied or collected upon property within the limits of such villages. village, for the purposes of this act, except in pursuance of an agreement with the board of trustees of such village; and in any town where it is proposed to supply with water only a portion of such town, Proviso, or the inhabitants of a portion of the town (such portion not being tract for an incorporated village), the aforesaid authorities of the town may supply of contract, as herein before prescribed, for a supply of water as aforesaid town and for such portion of the town, or for the inhabitants of such portion, tax thereand the whole town shall be bound by such contract when duly made; but the entire annual rental or expense, or such portion thereof as they may deem just, may be directed by said town authorities to be assessed and levied upon, and collected from, the taxable property of that portion of such town which will be benefited by such supply of water; provided, always, that such expense shall in no case exceed per year three mills upon each dollar of the taxable property of that por- tiong tion of the town. Any corporation organized under the provisions of may mortthis act shall have power to borrow money for the construction of its k works, and to issue bonds and to mortgage its property and franchises Act not to to secure payment of the same. Nothing herein contained shall in apply to any manner apply to Kings county. §3. This act shall take effect immediately. CHAP. 370. AN ACT to authorize the creation of a commission to examine APPROVED by the Governor June 5, 1889. Passed, three-fifths being present. as to con part of a Corpora works,etc. Kings county, SECTION 1. The mayor of the city of Brooklyn is hereby authorized Commisto appoint a commission, to consist of three members, one of whom son cre ated. |