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CHAP. 15.
AN ACT to authorize the levying of a tax upon the taxa-

ble property of the different counties and towns in this
state, to repay moneys borrowed for, or expended in, the
payment of bounties to volunteers, or for the expenses
of their enlistment, or for aid to their families, or to pay
any liability incurred therefor.

Passed February 21, 1863; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

S 1. In all cases where a public meeting of the citizens of for the pur- any town in this state, or a meeting of the persons, or officers

composing the board of town auditors of such town, or of a payment of majority of such officers or persons, shall have been held, at bounties to which, or in pursuance of the action of which meeting, any

moneys have been raised, borrowed or procured, or at which it has been carried by vote that money be raised, borrowed or procured, or at which, or in pursuance of the action of which, any liability has been incurred, for the payment of bounties to volunteers, enlisted or to be enlisted in the military service of the United States, in compliance with any call, order or proclamation of the President, or War Department of the United States, or of the governor of this state, subsequent to the first day of July, one thousand eight hundred and sixty-two, or for the payment of the expenses of the enlistment of said volunteers, or for the furnishing aid to the families of such volunteers, or of any of them, and such moneys have been paid out and expended, or liability incurred by or under the direction of any committee, or of any person or persons appointed at such meeting, or by or under the direction of any officer or officers of said town, acting or assuming to act in an official capacity, the moneys so paid and expended or liability incurred, are hereby declared to be a debt against such town, to be paid with interest. And

when a note, receipt, certificate, or other instrument shall have receipte, certificates,

been issued, and given by such committee, or person or perevidence

sons, or officer or officers thus acting or assuming to act, indicating the amount so raised, borrowed, procured or incurred, such note, receipt, certificate, or other instrument shall be evidence of the amount of such debt, and of the time from which interest is payable thereon and of the persons to whom the same is payable; and if no sufficient note, receipt, certificate, or instrument shall have been so given or issued as aforesaid, then the claim for the money raised, borrowed, or

procured, or the liability incurred, shall be audited by the be andited. board of town auditors of said town, as other claims against Duty of the said town are audited. And it shall be the duty of said

board of town auditors to pass upon, audit and settle the same

Notes,

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and to deliver to the claimant a note, receipt, certificate, or other instrument, which shall be signed by the supervisor of said town and the clerk thereof, and of which an accurate account shall be kept by said clerk in a book provided for that purpose. The said note, receipt, certificate, or other instru- Note, te ment shall specify the name of the claimant, the amount of what to bis claim with interest on the day of the date of such note, receipt, certificate, or other instrument thus audited, passed upon and settled, and sball express that the same is payable to such claimant, from such town, with interest from the date thereof. And the supervisor of any town in this state, on Board of being requested by any such claimant, shall forthwith notify how called the board of town auditors to meet at some convenient place in said town, on a certain day, not less than two nor more than four days after such request, to pass upon, audit and settle such claims as shall then and there be presented against the said town under the provisions of this act; and it shall be the Daty of duty of said board of town auditors to meet at the time and board of place specified by the said supervisor and to proceed to pass upon, audit and settle all claims presented to said board under the provisions of this act.

§ 2. The board of town auditors of any town in this state Board of may, within sixty days after the passage of this act, borrow may borrow upon the credit of the said town such sum of money as may be money. sufficient to fully pay and satisfy the claims for money so paid and expended, or borrowed, or liability incurred as indicated by such notes, receipts, certificates, or other instruments as aforesaid under the provisions of this act, and all interest thereon, and the incidental expenses of the proceedings under this act.

S 3. The said board of town auditors may for the money Bond may thus borrowed, give the bond or bonds of the said town, which how signed, shall be signed by the supervisor of said town, and counter- &c. signed by the clerk thereof, in their official capacity, and shall be attested by one of the justices of the peace of the said town; and said town clerk shall keep in the said book an accurate account of the said bonds, and to whom issued, and the amount of each bond, and the date thereof, and the time and manner when the same is payable. The said bonds may Bonds may be made to draw interest and may be sold at private or pub- rest; how lic sale, but at no rate less than par, and shall be sold sepa- disposed of. rately, and if at public sale, to the highest bidder. Or the said town may at the then next meeting of the board of Taxemay be supervisors of the county in which said town is situated, procure the levying and imposing of a tax upon the taxable property of said town to pay the money thus borrowed. And Auditors to the said board of town auditors shall by resolution decide bonds or tax whether so to give said bonds, or to procure the levying and imposing of said tax.

Moneys raised in

of this act, how ap

of town auditors.

Board of

$ 4. The money raised by the sale of said bonds and the pursuance said bonds themselves, or the money raised by said tax, shall

be devoted to, and appropriated for the sole purpose of the plied.

repayment of the claims for money so paid and expended, or borrowed, or liability incurred as indicated by such note, receipt, certificate or other instrument as aforesaid, and for no other purpose, until the whole of said claims, and all interest thereon are fully paid and satisfied, and the surplus thereof, if any, may be applied to the payment of the incidental expenses of the proceedings of the said board of town auditors under this act, and whatever may then remain, shall be paid over to the supervisor of said town, for the ordinary purposes

of the town. Reports of $ 5. The supervisor of the said town shall report to the proceedings

board of supervisors of the county in which such town is situated, at the then next meeting of said board, the proceedings of the board of town auditors of his town, in the pre

mises. The said board of supervisors, shall cause to be levied to cause tax upon the taxable property of such town, and to be collected to be leviod. from the same at once or in installments or otherwise, as the

board of town auditors shall have determined, or in case said board shall not have determined, then as said board of supervisors may determine, such sums of money as may be necessary to pay the amount of said claims for money so paid or expended, or liability incurred as indicated by such notes, receipts, certificates or other instruments as aforesaid and the interest thereon, or the principal of said bonds and the interest thereon, and the incidental expenses of carrying out the provisions of this act in the said town.

$ 6. The treasurer of any county, and chairman of the may borrow board of supervisors of any county in this state, or such permoney upon

son or persons as have been or may be appointed for that county,

purpose by said board, are empowered, whenever they shall be authorized thereto, by a resolution of the board of supervisors of such county, to borrow upon the credit of such county such sums of money as may be necessary to repay and satisfy in full all moneys raised, borrowed or procured, or to discharge any liability incurred under any previous resolution or direction of said board of supervisors, either for the payment of bounties to volunteers enlisted as aforesaid, or for the payment of the expenses of procuring such volunteers, or for the relief of their families, or for the families of those who have enlisted at any time for or during the present war, and the liability for the same has been incurred under a resolution of the board of supervisors before the first day of January, eighteen hundred and sixty-three, interest accrued, or any incidental expenses thereof, or the incidental expenses of the doings of said board, or of said treasurer and chairman, or of

said person or persons appointed by said board under this Bonds of

act. The bonds of the said county for the moneys thus borcounty.

rowed may be executed and issued, payable with interest at

When treasurer

credit of

county.

such times and places, and in one sum or in such installments as the said board have determined or may determine; the said bonds shall be signed by said county treasurer and the said chairman in their official capacity, and the said county treasurer shall procure and prepare a book in which he shall keep a full and accurate account of the moneys so borrowed, and of the amount thereof, and of the amount and date of said bonds, and of the terms thereof, and the person or persous to whom the same shall have been issued. And the Moneys money so obtained, and the bonds so issued, and the proceeds, and prosball be devoted to and appropriated for the payment of the bonds, ismoney so borrowed or liability so incurred as aforesaid with sued, how

applied. all interest thereon, and the incidental expenses aforesaid, and the surplus, if any thereafter, shall be paid into the county treasury for the ordinary expenses of the said county.

S 7. The said board of supervisors shall cause to be assessed Tax to be and imposed upon the taxable property of said county, in one upon year, or in such installments as said board shall see fit, such amount of tax as shall be necessary and sufficient to pay the nuoney so borrowed, and all the interest thereon, and all the incidental expenses of carrying into effect the provisions of this act, as said money, and said interest, and said incidental expenses shall, from time to time fall due and payable, and the said board of supervisors are hereby authorized in assessing such tax to assess the same in accordance with the provisions of any resolution or resolutions of said board heretofore passed, declaring in what proportions the respective towns and wards iu said county shall be chargeable; and the said tax when collected and paid shall be devoted and appro- Proceeds of priated to such purpose and to no other, except that any sur- applied plus after paying of said bonds, both principal and interest, and said incidental expenses, shall be applied to the ordinary expenses of the said county.

S 8. In case in any town, an assessment shall have been claimants made by any officer or officers thereof, or by any person or towns, persons, in pursuance of the authority conferred by any public Corpora meeting, held in said town, upon the taxable property of said tiens. ta be town, a portion of which only shall have been paid, the persons who have paid the same shall be held and considered as paid upon claimants against the said town, under this act, to the amount roll. paid by them, and the supervisor of the said town shall, before be delivers the assessment roll and warrant to the collector or receiver of taxes, or other officer, authorized to receive payment of taxes, submit the same to the board of town auditors of his town, and the said board shall, upon the said assessment roll, opposite the name of each person or corporation, who or which shall have paid on the assessment mentioned in this section, credit and place the amount so paid by such person or corporation, and the said person or corporation shall not be required to again pay the amount so credited.

and to assessment roil.

with amount

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Assessment S 9. The assessment of taxes to be made by the provisions of taxes, on what to of this act, shall be based by the said board of supervisors be based.

upon the assessment roll, returned by the town assessor to said board next preceding the meeting at which said tax shall be laid, and upon the examination, alteration, correction and equalization made by said board of the said assessment rolls, and all other provisions of law (except as herein otherwise provided), in reference to the action of the board of supervisors in the imposing and assessing of taxes, shall apply to

the action of said board under this act. Warrant to $ 10. To each assessment roll, delivered to a collector, of be annexed

the tax or taxes imposed by this act, shall be annexed a warrant, under the hands and seals of the board of supervisors, or a majority of them, commanding such collector to collect from the several persons or corporations named in the assessment roll, the several sums mentioned in the last column of such roll, opposite to their respective names. If the warrant

be directed to the collector of a town, it shall direct the collector.

lector, out of the moneys so to be collected, to pay to the supervisor of his town such sum as shall have been raised for the purposes of said town, by the provisions of this act, and

to the treasurer of the county, the residue of said moneys. Provision If in said assessment roll shall be included any tax not prowhere tax not herein vided for in this act, then the said warrant shall also contain For Vs inclu- or follow the directions now provided by sections thirty-seven

and thirty-nine of article third, title second, chapter twelfth, roll. part first of the Revised Statutes. If said warrant be directDuty of

ed to the collector of a ward, it shall direct the collector to pay all sums to be collected, after deducting his lawful com

pensation, to the treasurer of the county, or other public offiWhen col

cer now authorized by law to receive the same. In all cases lector may the warrant shall authorize the collector, in case any person levy by dis

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 a day certain therein to be named, which day shall not be later than the first day of February then next ensuing, and as much

sooner as the said board of supervisors shall see fit. And all Existing

the provisions of law now existing, in relation to the collector apply.

of taxes, and his fees, shall apply to the tax to be imposed in When col pursuance of this act. If the collector to whom the warrant

is by law to be delivered, shall have been elected, and shall have given a bond before the board of supervisors shall have assessed and imposed the taxes provided by this act, then before the assessment roll and warrant shall be delivered to such collector, under this act, he shall, within five days after he receives notice of the amount of taxes to be collected by him, execute to the supervisor of the town and lodge with him, a bond, in one or more sureties, to be approved by the supervisor, as to the number and sufficiency of such sureties,

ded in assessment

ward collector.

tress and bale.

laws to

lector to execute bond.

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