the several sums mentioned in the last column of such roll, op- lectors. § 12. As soon as practicable after the annual tax rolls shall Duty of colhave been delivered to the collector, he shall in books to be provided for that purpose, prepare an abstract of said rolls, adding thereto all unpaid taxes and assessments that may be then chargeable upon each parcel of property therein specified, together with such other taxes and assessments as shall from time to time thereafter become chargeable upon such property to the end that such abstract shall at all times exhibit in a condensed form all existing charges against the property. count to the § 13. The collector shall receive the taxes and assessments To render mentioned in said rolls, and shall every day after receiving the a daily at same, render to the comptroller of the city, a just and true account comptroller of the city. of all moneys which shall have been received by him for taxes or assessments for city purposes or for local improvements, and pay over the same to the city treasurer. He shall also every month, and as much oftener as required by the county treasurer, at the collector's office, render a like account of moneys received for taxes payable to the county treasurer, and at the same time pay over such moneys to the said county treasurer. be allowed § 14. From all taxes and assessments which shall be paid to Deduction to the collector within thirty days after any assessment roll contain- in certain ing the same shall be delivered to him as aforesaid, a deduction cases. of three per cent, shall be made from the amount thereof; after the expiration of thirty days and within sixty days after such delivery, a deduction of two per cent; and after the expiration of sixty days, and within ninety days of such delivery a deduction of one per cent therefrom shall be made. § 15. At the expiration of ninety days from the delivery of any Provision reassessment roll to the collector and not before, he shall proceed specting unpaid taxes. to collect the taxes or assessments remaining unpaid, together with the amount to be added, as hereinafter mentioned, in the same manner and with the same powers and duties as is now authorised by law with respect to the collection of taxes by collectors in the several towns in this state. age to be § 16. To every tax and assessment collected after the expira- A per centtion of one hundred and twenty days, and within one hundred and added to an fifty days after any assessment roll shall be delivered to him, he paid taxes. shall add one per cent to the amount thereof, and to every tax and assessment remaining unpaid after the expiration of one hundred and fifty days he shall add two per cent, and after one hundred and eighty days, there shall be added one per cent a month to the amount thereof in addition to the said two per cent. Collector when to de Treasurer. 17. If any of the taxes mentioned in the assessment rolls annexed to the warrants from the board of supervisors, shall re- liver rolls to main unpaid at the expiration of one hundred and eighty days county from the time the said assessment rolls shall be delivered to him, and the collector shall not be able to collect the same, he shall deliver to the county treasurer an account of the taxes so remain When to be the same. ing due; and if any of the assessments mentioned in the assessment rolls annexed to his warrants from the city council shall remain unpaid at the expiration of the said one hundred and eighty days, and the collector shall not be able to collect the same, he shall deliver to the comptroller of said city an account of the assessments so remaining due. § 18. Upon oath being made before,the county treasurer, in the credited for former case, or before the comptroller in the latter case, or before any other person authorised to administer oaths in the county of Kings, by the said collector, assistant or one of the deputies, that the sums mentioned in any such account remain unpaid, and that he has not, upon diligent enquiry, been able to discover any goods or chattels belonging to, or in the possession of the persons charged with, or liable to pay such sums whereon he could levy the same, and that he has demanded such tax or assessment from the person taxed or assessed if a resident of said city, or if not a resident of said city, or a resident and absent therefrom, that he has demanded such tax or assessment from the tenant, if any, occupying the premises taxed, or assessed, or if, in case of such non-residence or absence from the city, such premises be not occupied, that he has deposited a notice (properly addressed to the person taxed or assessed at his last known place of residence) in the post office in said city, he shall be credited by the county treasurer and comptroller respectively, with the amount thereof. Duty of county treasurer troller. § 19. The county treasurer and comptroller respectively shall, upon receiving from the collector an account of unpaid taxes or and comp. assessments, compare the same with the original assessment roll and if he find it to be a true transcript thereof, he shall add to it a certificate showing that he had compared the account with the assessment roll, and found the same correct, and after crediting the collector with the amount, shall, within fifteen days after receiving such account, transmit the account, certified as aforesaid with the collector's affidavit, to the street commissioner. Bond of collector when suit. § 20. If the collector shall refuse or neglect to pay to the city to be put in treasurer or to the county treasurer the sums required by his warrants to be paid to them, respectively, or either of them, or to account for the same, if unpaid, as hereinbefore provided, within twenty days after the time when such payment ought to have been made, the city council shall, upon receiving notice thereof from the county treasurer or comptroller, cause the bond of such collector to be put in suit, and shall be entitled to recover the sum due from such collector, with costs of suit; and the moneys recovered shall be applied and paid by the city council in the same manner in which it was the duty of the collector to have applied and paid the same. Taxes may 21. The county treasurer and comptroller, respectively, may be paid to receive any tax or assessment, while such accounts are in their treasurer or hands, and before returning them to the street commissioner, comptroller. charging the additional per centage thereon, as hereinbefore pro vided. They shall give a receipt for such payments and make return thereof to such commissioner, and also to the collector of taxes and assessments, who shall note such payment on the original assessment roll, or copy thereof, in his office. es may be re 22. Whenever any account of unpaid taxes shall be trans- Certain taxmitted by the county treasurer to the street commissioner he shall jected. examine them and reject all taxes which shall be found to be charged for personalty, or on lands imperfectly described. duty relative taxes. § 23. The comptroller shall, in case of unpaid assessments, Comptrollers transmit to the street commissioner, with the account of unpaid to unpaid assessments and collector's affidavit, an abstract of the proceedings had in the laying of such assessments, together with proof by affidavit of the facts therein set forth, by the officers and others employed in recording and conducting such proceedings, as to such of said, facts as are properly within their own knowledge. Such affidavits, so far as they relate to the regularity of the proceedings, shall, after they are delivered to the street commissioner, be conclusive in all courts and places, as to the facts therein set forth, unless objections to such proceedings, with the grounds upon which they are based, shall be filed with the street commissioner, previous to the delivery of such affidavits to him. street com § 24. The street commissioner shall then examine such abstracts Duty of and affidavits, together with the account of the unpaid assessments missioner. to which they relate, and in such examination may take the advice of the city council; and if he shall discover any want of jurisdiction in making the improvement for which the assessments may have been laid, or any irregularity in the proceedings had in making the assessments, or if he shall have received such objections as aforesaid, and shall consider them of sufficient weight, he shall reject such assessment. He shall also reject all assessments on lands which are imperfectly described. Relative to § 25. Whenever the street commissioner shall reject any un- rejected taxpaid taxes transmitted to him by the county treasurer, he shall es. furnish a statement of the same within ten days thereafter to the said county treasurer, who shall deliver the same to the board of supervisors of the county of Kings, and the said commissioner shall also furnish a list of the imperfect descriptions to the board of assessors of the said city. ervisors. § 26. The said supervisors shall cause the amount of such tax-Duty of supes to be levied in the next assessment rolls, on the taxable property of the respective wards in which they were before levied, and shall direct the same to be collected with the other taxes next collected in such wards; and the board of assessors shall cause said descriptions to be corrected in the next assessment rolls. § 27. Whenever the street commissioner shall reject any un-Statement to paid assessments transmitted to him by the comptroller, he shall be furnished within ten days, furnish a statement of the same to the comptrol- ler. ler; and the city council shall, in case they shall have been rejected for irregularity in the proceedings, or for imperfect descriptions of the lands, cause the amount thereof to be re-assessed; and the council are hereby authorized and empowered to have to comptrol certain cases such re-assessment made in the same manner as the original assessment should have been made; and such re-assessment shall have the same effect as if the assessment had originally been properly made. § 28. In case any such unpaid assessments shall be rejected for Expense in want of jurisdiction in making the improvement, the city council how paid. shall cause the expense of the proceedings, and all damages consequent thereon, to be added to the amount directed to be laid in the next annual taxes for city purposes, and when collected to be paid to the parties who shall be entitled thereto. Whenever any moneys shall have been paid for an assessment, and a re-assessment shall be made in pursuance of this section, the amount shall be credited on such re-assessment to the property on which the assessment was made; and in case of any alteration on the reassessment, whereby the amount so paid shall exceed the amount re-assessed on the same property, such surplus shall be repaid to the person who may have paid the same; and in case it shall be insufficient to pay the amount re-assessed, the deficiency shall be collected in the same manner as other assessments. Lands when to be sold. § 29. Whenever any tax shall remain unpaid for one year, or in case of an assessment for one year, after the rolls containing. the same shall have been delivered to the collector, he shall cause a list thereof to be published in the corporation newspapers, together with a notice requiring the same to be paid with interest, as aforesaid, and expenses, on or before a certain day, to be therein designated, which shall not be less than twelve weeks from the first publication thereof. Such list and notice shall be published once a week for twelve weeks successively, describing with all convenient certainty the land taxed or assessed, specifying the street, avenue or road on which it fronts, on which side thereof, and near or between what streets it may lie, together with the name of the person to whom the same was taxed or assessed; or the name of the present owner, when known to the street commissioner. § 30. Every printer by whom such list and notice shall be published, shall within ten days after the last publication thereof, deliver to said street commissioner an affidavit of due publication made by some person to whom the fact of publication shall be known. § 31. If any such tax or assessment remain unpaid on the day specified in said notice, the street commissioner shall proceed to sell by public auction, at the city hall of the said city, the property on which said tax or assessment shall have been imposed for the lowest term of years for which any person will take the same and pay the amount of such tax or assessment with the interest and expenses; and he shall continue the sale from time to time until all such lands shall be sold. He shall thereupon deliver to the purchaser a certificate of such sale, and furnish the collector with a memorandum thereof, which shall be noted on the original assessment rolls, and on the abstracts hereinbefore directed to be kept in his office. to give notice to oc 32. It shall be the duty of the purchaser at any such sale, or Purchasers of the person claiming under him, of any lands which shall be occupied at the time of such sale, to serve on the person occupying cupants. the same, or on the owner, either personally or by leaving the same at the dwelling house of such occupant or owner, with some person of suitable age and discretion belonging to his family, a written notice, stating in substance the sale, the person to whom made, and the consideration money, and that unless such money with fifteen per cent per aunum in addition thereto, shall be paid to the street commissioner for the benefit of said purchaser within one year after the serving of said notice, he will apply to said street commissioner for a conveyance of the land so purchased by him. If such land be unoccupied, then such notice shall be deposited in the post office of said city, directed to the last known owner, at his last known place of residence. No mortgagee whose mortgage shall have been duly recorded before sale, shall be divested of his rights in such property, unless like notice shall be given to him as herein provided. tice to be filed. § 33. Within a month after the service of such notice, it shall Copy of no, be the duty of the person serving or causing the same to be served, to file in the street commissioner's office a copy of the notice served, together with the affidavit of some person, who shall be certified by the officer before whom said affidavit shall be taken to be a credible person, proving the due service of said notice in the manner hereinbefore prescribed. be redeemed. § 34. The owner, mortgagee, occupant, or any other person in- Lands may terested in such land, may at any time within the year mentioned in said notice, or if no notice is required, then within one year after the sale, redeem the said land by paying to the said street commissioner for the use of the said purchaser, the said purchase money, together with any other tax or assessment which the said purchaser may have paid, chargeable on said land, and which he is hereby authorized to do, provided a notice thereof has been filed in the street commissioner's office, with fifteen per cent per annum, in addition thereto, and the certificate of the street commissioner, stating the payment and showing what land such payment is intended to redeem, shall be evidence of such redemption. refunded to § 35. Upon the receipt of such moneys by the street commis- Money to be sioner he shall cause the same to be refunded to the purchaser, purchasers. his legal representatives or assigns, and all proceedings in relation to said sale shall cease; but if said moneys shall not be paid according to the exigency of said notice, the street commissioner under the direction of the city council, shall proceed to execute a conveyance of the property so sold, as hereinafter provided. case of idiots § 36. Whenever the street commissioner shall receive satisfac- Provision in tory information that the land so sold belongs to an idiot or insane or insane person, for whose estate no committee shall have been appointed, persons. |