schools and citizens of such city, subject to such rules and restrictions as the trustees, ex-officio and otherwise, of such association may from time to time deem necessary or advisable.

2. And be it enacted, That this act shall take effect immediately.

Passed March 18, 1884.

Paragraph to be amended recited.

Amount of capital stock requisite in

formation of company for keeping herd

register.

CHAPTER LV.

A supplement to an act entitled "An act concerning corporations," approved April seventh, eighteen hundred and seventy-five.

1. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey, That to paragraph III. of section ten of the act entitled "An act concerning corporations," approved April seventh, eighteen hundred and seventy-five, which now reads:

[III. The total amount of the capital stock of such company, which shall not be less than two thousand dollars, the amount with which they shall commence business, which shall not be less than one thousand dollars, and the number of shares into which the same is divided, and the par value of each share]; there shall be annexed the following proviso, which is:

[Provided, that when any corporation is to be formed for the purpose of originating and keeping a herd register for the entry therein of any kind of thoroughbred horses, cattle, swine, sheep or other domestic animals, the total amount of the said capital stock of such herd register company, may be any sum not less than two hundred dollars, and the amount with which they shall commence business shall not be less than one hundred dollars.]

2. And be it enacted, That this act shall take effect immediately.

Approved March 18, 1884.

CHAPTER LVI.

A Further Supplement to the act entitled "An act for the punishment of crimes," (Revision) approved March twenty-seventh, one thousand eight hundred and seventy-four.

association shall

deceased because

1. BE IT ENACTED by the Senate and General Assembly No cemetery of the State of New Jersey, That no cemetery corporation, refuse to permit association or company organized under any law of this the burial of state, owning or having control of any cemetery or place the deceased. for the burial of the dead, shall refuse to permit the burial of any deceased person therein because of the color of such deceased person, and any cemetery corporation, association or company which shall violate the provisions Penalty. of this act, shall be deemed guilty of a misdemeanor and on being convicted thereof shall be punished by a fine not exceeding five hundred dollars.

2. And be it enacted, That this act shall take effect immediately.

Approved March 19, 1884.

CHAPTER LVII.

An Act concerning the publication of financial statements in cities of this state.

ments may be

of fiscal year in

1. BE IT ENACTED by the Senate and General Assembly Financial stateof the State of New Jersey, That in all cities of this state, published at end in which annual financial statements of such cities are certain cities. required to be published, such financial statements may be published at the termination of each fiscal year.

May be in pamphlet form.

Repealer.

2.

may

And be it enacted, That said financial statements be published in pamphlet form.

3. And be it enacted, That all acts and parts of acts, general, special, local or otherwise, and all charters and parts of charters inconsistent with the provisions of this act, be and the same are hereby repealed.

4. And be it enacted, That this act shall take effect immediately.

Approved March 19, 1884.

Assessment and

certain purposes when local authorities or officers fail to

perform their

thereto.

CHAPTER LVIII.

An Act to provide for and secure the raising of revenue for the execution of the public duties of maintaining public schools, preventing the destruction of property by fire, preserving the public health, supporting the poor, maintaining police and keeping the highways and streets in a safe condition for public use, within the limits of incorporated cities, towns and municipalities in cases where the local or municipal authorities or officers fail to provide for the performance of such duties.

1. Be it enacted by the Senate and General Assembly of levy of taxes for the State of New Jersey, That whenever in any incorporated city, town or municipality in this state, the local authorities, boards or officers authorized by law to assess duties in respect and levy the taxes enumerated and defined in section five hereof, shall not be in existence and qualified to act at the time when by law assessments or valuations of taxable property may be commenced; or whenever such local authorities, boards or officers shall for any cause whatever neglect or fail to commence the assessment or valuation of property for the purpose of taxation for the space of ten days after the time fixed by law when taxes become a lien upon land in such city, town or municipality; or shall neglect or fail to levy the taxes specified in

notice.

section five hereof at the time required by law, it shall be Governor to give the duty of the governor, in either of the said three cases, to cause a notice to be given the mayor of such city, town or municipality, if there be any such officer, or to the president or chairman of the legislative or governing body, if there be no mayor, calling attention to the fact that the local authorities, boards or officers authorized to levy such taxes are not in existence and qualified to act as aforesaid, or that they have neglected to commence the assessment and valuation of property, as aforesaid, or that they have neglected or failed as aforesaid to levy said taxes, which notice shall further state that unless proceedings be duly taken to make the assessment, valuation or levy within ten days after the giving of the notice, that the governor will appoint commissioners of taxation under this act to make the assessment and levy of taxes as herein provided. If the governor at the expiration of said ten days shall be satisfied that the said vacancies still exist, or that the said local authorities or boards or officers have not commenced the assessment and valuation of property for taxation, or that said taxes have not been levied at the time required by law, it shall appoint comthereupon be the duty of the governor to appoint and assess and levy commission three freeholders, who shall be residents of such city, town or municipality, to be known as "commissioners of taxation," whose duty it shall be under the authority of this act to assess and levy the taxes specified in section five hereof, as herein provided, and to discharge all other duties required hereby.

Governor to

missioners to

taxes.

commissioners.

2. And be it enacted, That it shall be the duty of the Duties of said commissioners to meet and organize by the election of a chairman and secretary immediately after their appointment, and proceed to assess all the property in the city, town or municipality subject to taxation at its full and fair value; they shall tabulate and arrange lists in suitable books, which shall exhibit in alphabetical order, or otherwise, the names of all persons, firms or corporations liable to be assessed to pay any tax, together with the value, enumerations and assessment of the objects subject to taxation, for which each person, firm or corporation is liable, and complete the same at a date three weeks prior to the annual meeting of the assessors of the county;

Commissioners to attend meet

of county.

To fix rate of taxation for

and at least four weeks prior to the meeting of the assessors of the county, the said commissioners shall give notice by advertisement in at least one newspaper, published or generally circulating in said city, town or municipality, that the books containing said lists will be open for public inspection, examination and correction, at some suitable place therein, for two weeks, being the second and third weeks preceding the meeting of the assessors of the county, during which time the said commissioners shall consider all complaints touching such assessments and make corrections therein; but no assessment shall be increased during said period of two weeks without a previous notice in writing of three days to the party interested; and it shall be lawful for said commissioners to require all parties liable to taxation to render an account of their taxable property in such manner as they shall direct, and to require by summons the attendance of witnesses, and the production of books and papers, and to enforce obedience to such requirements in the manner now provided by law in such city, town or municipality.

3. And be it enacted, That the said commissioners shall Ings of assessors attend all the meetings of the assessors of the county, and immediately after the adjournment of the annual meeting of said assessors the commissioners shall proceed to fix such a percentage upon the gross valuation of the current year, &c. taxable property in such municipality for the current year as will produce the amount of tax required to be raised in said year for the purposes specified in this act, which shall be declared by them to be rate of taxation for said year, and they shall complete the said lists and deliver the same within three weeks from the time of fixing the rate, to the officer or officers of the city, town or municipality whose duty it is to collect taxes levied therein.

commissioners.

Further duties of 4. And be it enacted, That it shall be the duty of the commissioners to make out the bills or notices of demand of the payment of said taxes, and notices of the meeting of said commissioners as hereinafter provided, and shall forthwith serve or cause to be served, such bills and notices on all resident taxpayers, and mail the same to all non-resident taxpayers whose residences are known, and the said commissioners shall meet at the time and place