Rule of valu

$ 17. All real and personal estate liable to taxation, the value of ART. 2. which shall not have been specified by the affidavit of the person taxed, shall be estimated by the assessors at its full value, as they would ation. appraise the same in payment of a just debt due from a solvent debtor. $18. The preceding section shall be followed in all assessments Qualificamade under this Chapter, except where the assessors shall be specially required by law to observe a different rule.

tion.

be complet

$ 19. The assessors shall complete the assessment rolls on or be- Roll when to fore the first day of August in every year, and shall make out one ed; notice. fair copy thereof, to be left with one of their number. They shall also forthwith cause notices thereof to be put up at three or more public places in their town or ward.

of

notice.

20. Such notices shall set forth that the assessors have complet- Contents of ed their assessment roll, and that a copy thereof is left with one of their number to be designated in such notice, at some place to be specified therein, where the same may be seen and examined by any the inhabitants of the town or ward during twenty days; and that the assessors will meet on a certain day, at the expiration of such twenty days, and at a place to be specified in such notice, to review their assessments, on the application of any person conceiving himself aggrieved.

roli.

$21. The assessor with whom such assessment roll is left, shall Inspection of submit the same, during the twenty days specified in such notice, to the inspection of all persons who shall apply for that purpose.

meet and re

ments.

$22. The assessors shall meet at the time and place specified in Assessors to the notice, and on the application of any person conceiving himself view assessaggrieved by their assessment, shall review such assessment. And when the person objecting thereto, shall not previously have made affidavit concerning the value of his property, pursuant to the fif teenth and sixteenth sections of this Title, the assessors shall, on the affidavit of such person, made as provided in those sections, reduce their assessments to the sum specified in such affidavits.

agent.

$23. If the person objecting to the assessment, can show, by other . proof than his own affidavit, to the satisfaction of the assessors, or of a majority of them, that such assessment is erroneous, the assessors shall review and alter the same, without requiring any such affidavit. $24. Where any person, in possession of personal property liable Afidavit by to taxation, shall make affidavit, that such property, or any part there- "ent of, specifying what part, is possessed by him as agent for the owner thereof, and shall disclose in such affidavit the name and residence of the owner, the assessors, if it shall appear that such owner is liable to be taxed under this Chapter, shall not include such personal estate in the assessment of the property of such possessor.

TITLE 2.

Afidavits before whom made.

assessment

roll.

$25. The affidavits specified in this Article, shall be made before the assessors, or one of them, either of whom is hereby authorised to administer an oath for that purpose; and the assessors shall cause all such affidavits to be filed in the office of the town clerk.

Certificate to $ 26. If no objection be made to their assessments, or immediately after the assessors shall have disposed of the objections, the assessors, or a majority of them, shall sign the assessment roll, and shall attach thereto a certificate, in the following form, which shall also be signed by them: "We do severally certify, that we have set down, in the above assessment roll, all the real estate, situated in the [town or 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 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 persons 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."

$ 27. The roll, thus certified, shall, on or before the first day of September in every year, be delivered by the assessors of each ward, in the city of New-York, to the clerk of the city, and by the assessors of every other town or ward, to the supervisor thereof, who shall deliver the same to the board of supervisors at their next meeting.

$28. The assessors in the execution of their duties, shall use the forms, and pursue the instructions, which shall from time to time be transmitted to them by the comptroller.

$29. If any assessor shall wilfully refuse or neglect to perform any of the duties required of him, by this Chapter, he shall forfeit, to the people of this state, the sum of fifty dollars.

$30. If any assessor shall neglect, or from any cause omit to perform his duties, the other assessors, or either of them, of the town or ward, shall perform such duties, and shall certify to the supervisors with their assessment roll, the name of such delinquent assessor, stating therein the cause of such omission.

ARTICLE THIRD.

Of the Equalization of the Assessments, and the Correction of the Assessment Rolls.

SEC. 31. Assessment rolls to be examined by board of supervisors of county. 32. Board may alter the description of the lands of non-residents.

33. To estimate the tax to be paid on valuations of real and personal estate.

34. To add up, and set down the aggregate valuations of real and personal property. 35. To cause a copy of corrected assessment roll to be delivered to each supervisor.

36. To cause a copy to be delivered to collector of every town, &c.

37. Warrant of supervisors to be annexed to copy delivered to collectors; its form. 38. Account of rolls and warrants delivered to collectors, to be sent to county treasurer. 39. Warrant to be varied so as to conform to the laws respecting cities.

ART. 3.

to examine

roll.

$31. The board of supervisors of each county in this state, at Supervisors their annual meeting, shall examine the assessment rolls of the seve- assessment ral towns in their county, for the purpose of ascertaining whether the valuations in one town or ward, bear a just relation to the valuations in all the towns and wards, in the county; and they may increase or diminish the aggregate valuations of real estates, in any town or ward, by adding or deducting such sum upon the hundred as may, in their opinion, be necessary, to produce a just relation between all the valuations of real estates in the county; but they shall, in no instance, reduce the aggregate valuations of all the towns and wards, below the aggregate valuation thereof, as made by the assessors.

residents.

$32. The board of supervisors shall also make such alterations in Lands of nonthe descriptions of the lands of non-residents, as may be necessary to render such descriptions conformable to the provisions of this Chapter; and if such alterations cannot be made, they shall expunge the descriptions of such lands, and the assessments thereon, from the assessment rolls.

down.

S33. They shall also estimate and set down in a fifth column, to Tax to be set be prepared for that purpose, in the assessment rolls, opposite to the several sums set down as the valuations of real and personal estates, the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax thereon.

valuations.

$34. They shall also add up and set down the aggregate valua- Aggregate tions of the real and personal estates in the several towns and wards, as corrected by them; and shall cause their clerk to transmit to the comptroller, by mail, a certificate of such aggregate valuations, showing separately, the aggregate amount of real and personal estate in each town or ward, as corrected by the board.

$35. They shall cause the corrected assessment roll of each town Corrected asor ward, or a copy thereof, to be delivered to each of the supervisors esment roll. of the several towns or wards, who shall deliver the same to the clerk

of their city or town, to be kept by him for the use of such city or

town.

TITLE 2.

Corrected as

$36. The boards of supervisors of the several counties in this state, shall cause the corrected assessment roll of each town or ward sassment roll. in their respective counties, or a fair copy thereof, to be delivered to the collector of such town or ward, on or before the fifteenth day of December in each year.

Warrant to

be annexed;

$37. To each assessment roll, so delivered to a collector, a warits contents. rant, under the hands and seals of the board of supervisors, or of a majority of them, shall be annexed, commanding such collector, to collect from the several persons named in the assessment roll, the several sums mentioned in the last column of such roll, opposite to their respective names.

Account to

be transmit

treasurer.

If the warrant be directed to the collector of a town, it shall direct the collector, out of the monies so to be collected, after deducting the compensation to which he may be legally entitled, to pay,

1. To the commissioners of common schools of his town, such sum as shall have been raised for the support of common schools therein : 2. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein :

3. To the overseers of the poor of the town, if there be no county poor-house, or other place provided in the county for the reception of the poor, such sum as shall have been raised for the support of the poor in such town:

4. To the supervisor of the town, all other monies which shall have been raised therein, to defray any other town expenses: And,

5. To the treasurer of the county, the residue of the monies so to be collected.

If the warrant be directed to the collector of a ward, it shall direct the collector to pay all the monies to be collected, after deducting his compensation, to the treasurer of the county.

In all cases, the warrant shall authorise the collector, in case any person named in the assessment roll shall refuse or neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person; and it shall require all payments therein specified, to be made by such collector, on or before the first day of February then next ensuing.

$38. As soon as the board of supervisors shall have sent or delited to county vered the rolls, with such warrants annexed, to the collectors, they shall transmit to the treasurer of the county an account thereof, stating the names of the several collectors, the amount of money they are respectively to collect, the purposes for which the same are to be collected, and the persons to whom, and the time when the same are to be paid; and the county treasurers, on receiving such account, shall charge to each collector, the sums to be collected by him.

L'ities.

$ 39. Wherever the laws respecting cities, shall have directed the monies assessed for any local purpose, to be paid to any person or of

ficer other than those named in the preceding thirty-seventh section, ART. 1. the collector's warrant may be varied accordingly, so as to conform to such alteration.

TITLE III.

OF THE COLLECTION OF TAXES, THE DISPOSITION TO BE MADE OF
THE MONIES COLLECTED, AND THE PROCEEDINGS IN RELATION
TO UNPAID TAXES.

ART. 1.-Of the manner in which taxes are to be collected, and the duties of the col-
lector.

ART. 2. Of the payments and returns to be made by the county treasurers, and the duty of the comptroller, and other officers thereupon.

ART. 3.-Of sales for unpaid taxes, and the conveyance and redemption of lands sold.

ARTICLE FIRST.

Of the Manner in which Toxes are to be Collected, and the Duties of the Collector.

SEC. 1. Collectors, upon receiving tax list and warrant, to proceed to collect the taxes.

2. Where persons refuse to pay, tax to be levied by distress and sale.

3. Collector to give notice of time and place of sale.

4. If property sells for more than tax, surplus how to be d sposed of.

5. Remedy against persons who remove before collection of tax.

6. Collectors to pay money as required in warrant to town officers and county treasurer.

7. When the taxes collected for town charges amount to more than the charges upon

the town, surplus to be paid to county treasurer.

8. When collector is to receive tax on part of a lot.

9. Person paying tax on part, to state who the owner is.

10. Collector to deliver to county treasurer a list of uncollected taxes.

11. If any collector refuse to serve, &c. supervisor and two justices to appoint another.

12. Warrant to be issued to the person so appointed.

13. If collector neglects to pay over monies, county treasurer to issue warrant.

14. Duty of sheriff to whom such warrant shall be directed.

15. Sheriff to state in his return the amount collected.

16. If none, or a part only of monies due, be collected, bond of collector to be put in suit.
17. If sheriff neglect to make return, &c. to be proceeded against by attachment.
18. If proceedings by attachment are had, county treasurer to certify it to comptroller.
19. Attorney-general to prosecute sheriff and his sureties for sum due on warrant.
20. When collector settles for taxes, county treasurer to give satisfaction piece.
21. Upon production of satisfaction piece, county clerk to discharge collector's bond.
22. Fees fofficers taking acknowledgment of such satisfaction pieces.

call for taxes.

$1. Every collector, upon receiving the tax list and warrant, shall Collector to proceed to collect the taxes therein mentioned, and for that purpose shall call, at least once, on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

in case of re

$ 2. In case any person shall refuse or neglect to pay the tax im- Proceedings posed on him, the collector shall levy the same by distress and sale of fusal to pay. the goods and chattels of the person who ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found, within the district of the collector; and no claim of pro