Transcript to be de supervis ors. § 18. The comptroller shall also transmit, by mail or otherwise, a livered to transcript of the returns of such taxes, with the addition of such interest, to the proper county treasurer who shall deliver the same to the supervisor of the town or ward in which such taxes were assessed, by whom it shall be delivered to the board of supervisors at their next meeting. If the town or ward, in which such taxes were originally assessed shall have been divided since such assessment, the county treasurer shall deliver such transcript to the board of supervisors at their next meeting. Description of lands to be made. If not made, tax to be assessed upon town. How assessed in case of division of town. Certificate of taxes due. Land, when to be sold. 19 Whenever the comptroller shall have rejected any tax in the first instance, or have canceled and charged the same to a county to which it had previously been credited, the supervisor of the town or ward in which such lands are situate, shall, if in his power, add to the assessment-roll of such town or ward for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands and the correct amount of taxes thereon, stating the tax of each year, and each kind of tax, separately, and shall furnish the comptroller with all such maps and surveys of such lands as shall have been required by him; and, if necessary, he may cause a survey and map of each lot or parcel returned for more perfect description to be made and the expense of such survey and map shall be a charge upon such land to be added to the tax thereon and the board of supervisors shall direct the collection of such taxes and expenses so added to such assessment-roll, and they shall, for all the purposes of this act, be considered as the taxes of the year in which the description shall be perfected. If the supervisor of such town or ward shall not have fully complied with the requirements of this section, the comptroller shall not thereafter admit, but shall reject all such reassessed, canceled or rejected taxes as may be returned to him. § 20. If the correct amount of such taxes and an accurate description of such lands shall not have been added, by such supervisor, to the assessment-roll of his town or ward for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, the board of supervisors shall cause such arrears of taxes and the interest thereon, to be levied on the valuations of the estates, real and personal, of the town or ward in which such taxes were originally assessed, and shall direct the same to be collected with the other taxes of the same year. § 21. If the town or ward in which such taxes were originally assessed, shall have been divided since such assessment, then such taxes and interest shall be apportioned by the board of supervisors among the towns and wards included in the limits of such original towns or wards in such equitable manner as they may deem proper. 27. The comptroller shall, from time to time, give to any person desiring to pay the taxes, interest and charges due on any tract, piece or parcel of land, a certificate of the amount of such taxes, interest and charges; and the state treasurer may receive such taxes, interest and charges and give a receipt therefor upon such certificate, which shall be countersigned by the comptroller, and entered in the books of his office. §33. Whenever any tax charged on lands returned to the comptroller, and the interest thereon shall remain unpaid for two years from the first day of May, following the year in which the same was assessed, the comptroller shall, as soon thereafter as he shall deem it for the best interests of the state, proceed to advertise and sell such lands in the manner hereinafter provided. Coleman v. Shattuck, 62 N, Y. 364; Jackson v. Morse, 18 Johns. 441. notices of § 34. He shall make out a list or statement of the lands charged List of with such tax and interest and so liable to be sold, and shall cause so lands and many copies thereof to be printed as shall be sufficient to furnish each sale. county treasurer with at least five copies, and each town and city clerk with at least two copies, and shall transmit to each county treasurer such number of said copies as shall be equal to five copies for such county treasurer and two copies for each town and city clerk in his county. And the comptroller shall also make and cause to be printed and published in two public newspapers to be selected by him in each county, once in each week, for ten successive weeks prior to the commencement of the sale, a list or statement of all the lands in such county charged with such tax and interest. Such publication shall be in the body of each newspaper, and not in a supplement. If there shall not be two newspapers, known to the comptroller, published in any county, such list or statement shall be published as required above, in the two newspapers which the comptroller shall believe to be most generally circulated in such county. But no error in the printed description in such newspapers shall vitiate or in any manner affect the validity of such sale; and all expenses of printing such lists or statements shall be audited by the comptroller, and paid out of the treasury of this state, on receiving one copy of the newspaper containing the same, with an affidavit of the publication of such list or statement according to the provisions of this section, to be made by the printer, publisher or some other person to whom the fact of such publication shall be known. § 37. The expenses incurred by the state in printing and transmit- Expenses ting any list of lands liable to be sold for taxes, and in publishing how paid. notices of sale and lists of statements of such lands, shall be charged on the lands mentioned in such lists; and an equal part of such expense shall be estimated and apportioned by the comptroller and charged on each of the several tracts or parcels of such land. Copies in § 38. Each county treasurer shall retain in his office five of the copies of the list or statement of lands to be sold, transmitted to him, treasurer's and shall permit all persons at all reasonable hours to examine the office. same, and shall cause the remaining copies to be delivered to the town and city clerks. notice. § 41. After transmitting such lists to the county treasurers, the General comptroller shall cause to be published, once in each week, for twelve weeks successively, in two newspapers in or for each county, to be selected by him in the same manner as is provided in section thirtyfour of this act for selecting newspapers to publish the lists of lands liable to be sold, a general notice, stating that a list of all the lands liable to be sold for taxes has been forwarded to each of the county treasurers and town and city clerks in this state, and that so much of said lands as may be necessary to discharge the taxes, interest and charges which may be due thereon at the time of sale, will, on a day to be mentioned in such notice, and the succeeding days be sold at public auction at the capitol in the city of Albany. § 48. When the comptroller shall have canceled any sale in the New cermanner provided in section forty-seven of this act, he may issue a tificate of certificate of such sale to any other person who will pay the amount sale. Expenses of sale. for such certificate which would be payable therefor by the original purchaser in case the said sale had not been canceled, or if such certificate cannot be sold, he may transfer the same to the people of the state; but in all cases where the people of the state becoming the purchasers by such transfer, the whole quantity of land liable to sale for the purchase-money mentioned in such certificate shall be covered by such purchase, the same as if no person had offered to bid therefor at the sale. § 86. The expenses attending the sales for taxes made under this act, including a due proportion of the expenses of printing and publishing lists and notices and transmitting copies thereof, not herein before provided for, shall be a charge on the lands out of which the sales are made, and an equal part of such expense shall be estimated by the comptroller, and added to the taxes, interest and other charges on each parcel of land out of which a sale may be made. § 3. This act shall take effect immediately. Sales by comptroller, see Becker v. Howard, 66 N. Y. 5; Coleman v. Shattuck, 62 id. 348; Thompson v. Burhans, 61 id. 52; Becker v. Holdridge, 47 How. 429; Ritter v. Worth, 58 N. Y. 627 Bank v.Mersereau, 3 Barb. Ch. 528; Westbrook v. Wiley, 47 N. Y. 457; Smith ▼. Sanger, 4 id. 577. CHAP. 163. turing cor Manufac- AN ACT to authorize corporations formed for manufacturing, mining, mechanical or chemical purposes to mortgage their property and franchises. porations. Mortgage on property and PASSED April 20, 1878. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Any company formed under the act entitled "An act to authorize the formation of corporations for manufacturing, mining, franchise. mechanical or chemical purposes," passed February seventeen, eighteen hundred and forty-eight, or of the acts amending or extending said act, may secure the payment of any debt heretofore contracted, or which may be contracted by it, in the business for which it was incorporated, by mortgaging all or any part of the goods and chattels of such corporation, and also the franchises, privileges, rights and liberties thereof, provided that the written assent of a majority of the stockholders, owing at least two-thirds of the capital stock of such corporation, shall first be filed in the office of the clerk of the county where the corporation has its principal place of business, and also in the office of the clerk of the county where such goods and chattels are situated. § 2. This act shall take effect immediately. CHAP. 166. Civil Pro AN ACT to repeal section eight hundred and thirty of chap Code of ter four hundred and forty-eight of the laws of eighteen cedure. hundred and seventy-six, entitled "An act relating to courts, officers of justice and civil proceedings." PASSED April 22, 1878. The People of the State of New York, represented in Senate and Assembly, do enact as follows: § 830 of SECTION 1. Section eight hundred and thirty of chapter four hun- Repealing dred and forty-eight of the laws of eighteen hundred and seventy- Code. six, entitled "An act relating to courts, officers of justice and civil proceedings," is hereby repealed. §2. This act shall take effect immediately. Section 830 excluded from being a witness, the husband or wife of a person who is excluded by § 829. Another section, 830, was inserted by L. 1879, chap. 534. CHAP. 173. AN ACT to amend chapter five hundred and fifty-five of Public inthe laws of eighteen hundred and sixty-four, entitled "An struction. act to consolidate the general acts relating to public instruc tion." PASSED April 25, 1878; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Laws 1864. SECTION 1. Section twenty-seven of article three of title seven of Amending chapter five hundred and fifty-five of the laws of eighteen hundred and ch 555. sixty-four, entitled "An act to revise and consolidate the general acts 6 Edm. 331. relating to public instruction," is hereby amended so as to read as follows: school dis determine § 27. On the second Tuesday of October next after the erection of a Trustees district, at its first annual meeting, the electors shall determine by of new resolution, whether the district shall have one or three trustees, and trict. if they resolve to have three trustees, shall elect the three for one, two and three years respectively, and shall designate by their votes, for which term each is elected; thereafter in such district, one trustee shall be elected at each annual meeting to fill the office of the outgoing trustee. The electors of any district having three trustees, shall Electors to have power to decide by resolution, at any annual meeting, whether whether the district shall have a sole trustee or three trustees, and if they there sha resolve to have a sole trustee, the trustee or trustees in office shall three continue in office until their term or terms of office shall expire, and no election of a trustee shall be had in the district until the offices of such trustee or trustees shall become vacant by the expiration of their terms of office or otherwise, and thereafter but one trustee shall be elective for said district, until the electors of a district having one shall trustees. trustee shall determine at an annual meeting, by a two-thirds vote of the legal voters present thereat, to have three trustees; in which case they shall, upon the adoption of such resolution, proceed to elect three trustees in the same manner as provided in this section for the election of three trustees at the first annual meeting after the erection of a district; and thereafter in such district, one trustee shall be elected for three years, at each annual meeting, to fill the office of the outgoing trustee. § 2. This act shall take effect immediately. CHAP. 174. struction. Public in- AN ACT to amend section seven of title thirteen of chapter five hundred and fifty-five of the laws of eighteen hundred and sixty-four, entitled "An act to revise and consolidate the general acts relating to public instruction." Amending PASSED April 25, 1878; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section seven of title thirteen of chapter five hundred ch.555. and fifty-five of the laws of eighteen hundred and sixty-four, entitled "An act to revise and consolidate the general acts relating to public instruction," is hereby amended so as to read as follows: 6 Edm. 361. Costs in actions by and against trustees. § 7. Whenever the trustees of any school district or any school district officer or officers have been or shall be instructed by a resolution of the district at a meeting called for that purpose, to defend any action brought against them, or to bring or defend an action or proceeding touching any district property or claim of the district, or involving its rights or interests, or to continue any such action or defense all their costs and reasonable expenses, as well as all costs and damages adjudged against them, shall be a district charge and shall be levied by tax. If the amount claimed by them be disputed by a district meeting, it shall be adjusted by the county judge of any county in which the district or any part of it is situated. § 2. This act shall take effect immediately. |
