to assess a column of owners § 2. The assessors chosen in each of said towns shall hereafter, in the Assessors preparation of their assessment-roll, prefix to the same a column, which to prefix shall form part thereof, containing the names of all the persons and ment-roll corporations liable to taxation on personal property therein, and shall containalso, in said column, enter the names, so far as known to them, of the ing names owners of all the lands of residents, non-residents and corporations of nonwhich are liable to taxation, opposite to the several tracts, lots and subdivisions of lands of such several owners, as the same are hereinafter word "unrequired to be entered in said roll, and if the name of any owner shall not be known to them, they shall enter in place thereof, in said firstmentioned column, the word "unknown." resident lands or known." deemed § 3. The taxes on all lands in said towns liable to taxation shall be Taxes deemed to be assessed upon such lands exclusively, and not upon the assessed owners or occupants, or other persons; and no such taxes hereafter on lands assessed shall be invalid because the name of the owner of the land ly. may be omitted or incorrectly stated in said roll. exclusive of person. § 4. The said assessors shall set down, in a separate column in said Full value assessment-roll, opposite to the names of the several persons and cor- al properporations liable to taxation on personal property, and according to the ty to bo best information in their power, the full value of all such taxable personal property, after deducting the just debts owing by the persons and corporations so assessed, respectively. § 5. In assessing all lands liable to taxation in said towns, the assessors shall proceed as follows: ment, 1. If the land to be assessed be a tract which is subdivided into lots, Assessor a part of a tract so subdivided, they shall designate it by its name, how to be if known by one, or if it be not distinguished by a name, or the name be unknown, they shall state by what other lands it is bounded. 2. If they can obtain correct information of the subdivisions, they shall enter the same by their numbers, beginning at the lowest number and proceeding in numerical order to the highest, stating the full valuation of each; and if the quantity of such subdivision, liable to taxation be part of a full lot, the part must be designated by boundaries, or in some way by which it may be known, and the quantity of land and the full valuation thereof stated. 3. If the land to be assessed be a tract which is not subdivided, or if its subdivisions cannot be ascertained by the assessors, they shall set down the name, or boundaries, together with the quantity and full valuation as above directed, without reference to any subdivisions thereof. If the quantity liable to taxation be part of the full tract, that part, or the part not liable, must be particularly described, and the quantity and valuation of the taxable part stated. 4. If they cannot otherwise designate or describe any tract of land, or part thereof, liable to taxation, as herein required, they shall notify the supervisor of the town, who shall cause a survey and two manuscript maps to be made, for the purpose of ascertaining the situation and quantity thereon. 5. One of such maps shall be delivered by the supervisor to the county treasurer, and by him transmitted to the comptroller, and the other shall be delivered in like manner to the assessors. 6. The assessors shall then complete the assessment of such land, and shall deposit the map in the town clerk's office for the information of future assessors; and the expense of making such survey and maps shall be immediately repaid to the supervisor out of the county treasury, and it shall be added by the board of supervisors to the tax on such tract, or part of tract, distinguishing it from the ordinary tax. made. Property to be di § 6. It shall not be necessary to keep the lists of lands of residents and non-residents separate, nor shall any distinction be made between the same; but in the preparation of the assessment-roll, and in assessing, levying, collecting and returning taxes on lands in said towns, and in sales of lands for unpaid taxes hereafter assessed therein, and the redemption thereof, and in all matters in any wise pertaining thereto, all such lands shall be taken and considered alike as the lands of non-residents. § 7. The said assessors shall divide the property contained in the vided into assessment-roll of the town into districts, or parts of districts, corresponddistricts. ing in number, location and boundaries, with the several school districts and union free school districts, or parts thereof, designating the same in said roll by suitable headings; and every person liable to be taxed for personal property shall be assessed therefor in the school district where he resides. Terms strued. § 8. The terms land, real estate, real property, personal estate and etc., con personal property, as employed in this act, and for all purposes of taxation in such towns, shall be construed as now provided by law, and nothing herein contained shall be construed as requiring or authorizing any real or personal property to be assessed or taxed in any other town, city or village than as provided by existing laws. Collector need not call on persons assessed for real estate and § 9. It shall not be necessary for the collector to call upon the persons or corporations taxed in the assessment-roll, or at their places of business, or residence, and demand payment of the taxes hereafter assessed, where such taxes are for real estate, nor shall it be lawful to demand levy any such tax upon real estate by distress and sale of the goods payment. and chattels of the persons who ought to pay the same, or of any goods and chattels in their possession. uncollect Return of § 10. If any of the taxes mentioned in the tax list annexed to the ed taxes. warrant of the collector hereafter issued shall remain unpaid at the expiration of said warrant, and the collector shall not have been able to collect the same, he shall deliver to the county treasurer an account of the taxes so remaining due, omitting from such account the names of the owners of the lands; and upon making oath before the county treasurer, or, in case of his absence, before any justice of the peace, that the sums mentioned in such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging to or in the possession of the persons charged with or liable to pay the personal taxes therein mentioned, whereon he could levy the amount of such personal taxes, he shall be credited by the county treasurer with amount of the taxes thus returned as unpaid. Penalty of collect or's bond to be fixed by board of supervisors. Trustees not to as § 11. The board of supervisors is hereby authorized to determine the amount of the penalty to be specified in the bond of the collector, not less than the amount of the taxes to be collected by him, nor more than double that amount. § 12. It shall not be lawful for the trustees of any school district, or of school any board of education in said towns, hereafter to assess any taxes, or districts to execute or issue any warrant for the collection thereof; but it shall sess tax, be their duty, within five days after each annual meeting of the district, to make out and certify to the board of supervisors a statement, detailed in items, of the amount lawfully required to be raised, to which shall be added one per cent for the payment of the fees of the collector, or treasurer, as herein provided. etc. Board of § 13. The said board of supervisors shall cause the amount in such supervis- statement named to be assessed in and with, and to form a part of ors to levy the annual taxes next thereafter assessed on the real and personal es same. tate taxable in the said district, and they shall assess the amount upon the same property within the district, and in the same manner and proportion as the ordinary taxes are required to be assessed, and without separating or distinguishing the same in the tax list from the ordinary tax. county § 14. They shall, by warrant, direct the amount so assessed to be Amount paid to the county treasurer, who shall pay the same upon the order of to be paid the trustees or board of education to the school district collector or union treasurer, district treasurer; provided, however, that the said county treasurer and by him to shall first receive a certificate from the trustees or board of education school collector. that the said district collector or treasurer has filed his bond, and that the same has been duly approved as hereinafter required. § 15. The collector of each school district shall execute a bond to Collectthe trustees with one or more sureties, to be approved by a majority of or's bond. the trustees, in a penal sum to be determined by them, not less than the amount of the money to be paid to him as aforesaid, nor more than double that amount, conditioned for the due and faithful execution of the duties of his office; and the treasurer of each union free school district shall execute to the board of education a similar bond, to be approved by them in like manner. to keep and pay eys on or § 16. The said district collector or treasurer shall keep in his posses- Collector sion all moneys received by him under this act, and pay out the same from time to time upon the orders of the trustees or board of education out monto the persons entitled to receive the same; and the said trustees or der of board of education shall not be authorized to receive or hold the same. trustees. Each of said district collectors and treasurers hereafter elected or ap- Fees. pointed shall be entitled to receive and retain, as his fees under this act, one per cent on all sums paid out by him, as aforesaid. by county school certifi § 17. If any school bond or certificate of indebtedness shall have Advance been duly executed and issued before the passage of this act, the prin- treasurer cipal and interest of which, or either of them, shall become due between to pay the first day of December in any year and the first day of February bonds or next thereafter, and in advance of the collection of the annual taxes, catsof the amount necessary shall, if required, be paid by the county treasurer indebtedout of any money in the county treasury raised for contingent expenses; and when afterward collected and received from the annual taxes shall be retained by him and returned to the county treasury; provided, however, that such amount shall have been duly certified to the board of supervisors for the purpose of being assessed and included in the taxes, as hereinbefore required. ness. taxes in be re § 18. Any lands in such towns which were sold for non-payment of Lands taxes at the comptroller's sale held in the year eighteen hundred and sold for eighty-one, which have been or may be conveyed from said sale to the 1881 may state, may be redeemed therefrom by the previous owner or mortgagee deemed. thereof, on payment to the state, at any time within six months from the passage of this act, of the amount which would be payable therefor, in case of redemption on proof of occupancy; and the comptroller is hereby authorized and directed, on payment of said amount, to allow the redemption of such lands from said sale. § 19. Sections nine, eleven, twelve and thirteen of article two, title Sections repealed. two, chapter thirteen, part one of the Revised Statutes, so far as applicable to the taxes hereafter to be assessed in said towns, are hereby repealed. § 20. All acts or parts of acts inconsistent with the provisions of this act are hereby repealed. § 21. This act shall take effect immediately. Trustees to prepare an Chap. 412. AN ACT to amend an act entitled "An act to amend chapter seven hundred and eighty-eight of the laws of eighteen hundred and sixty-seven, entitled 'An act authorizing the board of supervisors of the county of Kings to raise money for the benefit of the fire department of the town of New Lots, in said county of Kings,'" passed May fifteenth, eighteen hundred and seventy-six. PASSED June 6, 1885; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section one of the act entitled "An act authorizing the board of supervisors of the county of Kings to raise money for the benefit of the fire department of the town of New Lots, in said county of Kings," passed May fifteenth, eighteen hundred and seventy-six, is hereby amended so as to read as follows: § 1. It shall be the duty of the board of trustees of the fire department of the town of New Lots, in the county of Kings, on or before nual esti the first day of July in each and every year, to prepare, or cause to be prepared, an estimate of the amount of money necessary to support and necessary maintain the fire department of the town of New Lots, for the ensuing year. mate of amount for fire depart ment. What estimate to etc. § 2. Section two of said act is hereby amended to read as follows: § 2. Such estimate shall contain an itemized statement of the curcontain, rent expenses of the said fire department for each year, and also such amount or amounts as may be necessary to procure new apparatus or other appliances for exti guishing fires; provided, however, that the amount or amounts shall not exceed the sum of five thousand dollars in each year; and provided further, that the amount or amounts estimated as necessary to procure new apparatus or other appliances for extinguishing fires shall not be used for the current expenses of said fire department, but shall be kept apart as a separate fund; and in preparing the estimates as provided for in this act, such balance of said fund, if any, shall be deducted from the amount estimated as Board of ors to levy necessary. § 3. Such estimate or estimates shall be presented by the said board supervis- of trustees to the board of supervisors of the county of Kings, on or beamount fore the first day of August in each and every year, and the said board on town. of supervisors shall cause to be levied and collected annually by tax upon the taxable inhabitants and property subject to taxation in the town of New Lots, in said county of Kings, in the same manner as other taxes are levied and collected, such a sum as the estimates submitted by the said board of trustees shall call for, and such sum shall be paid to the treasurer of the said fire department for the support and maintenance of said fire department. § 4. All acts or parts of acts inconsistent with this act are hereby repealed. 5. This act shall take effect immediately. Chap. 413. AN ACT to amend chapter one hundred and thirty of the laws of eighteen hundred and sixty-five, entitled "An act to incorporate the fire department of the town of New Lots, Kings county." PASSED June 6, 1885; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section one of chapter one hundred and thirty of the laws of eighteen hundred and sixty-five, entitled "An act to incorporate the fire department of the town of New Lots, Kings county," is hereby amended so as to read as follows: partment, corporate § 1. All persons who now are, or hereafter shall become, members of Fire deany fire engine, hook and ladder or hose company, now organized, or of whom which hereafter may be organized in said town, shall be, and are here- to consist; by, ordained and constituted a body politic and corporate in fact and in powers, name by the name of "The Fire Department of the town of New etc. Lots; " and by that name they and their successors shall have perpetual succession, and shall have a common seal, and may sue and be sued in any of the courts of the state, by or in the name of the president of the said fire department; and, also, they and their successors, by their corporate name, may purchase, receive by gift or otherwise, and hold and convey any real estate or personal property for the use and benefit of said corporation; provided, the amount of real and personal estate so held shall not exceed the sum of twenty-five thousand dollars. § 2. Section three of said act is hereby amended so as to read as follows: election board. § 3. The said several fire companies composing the said corporation Annual shall, on the first Monday in January, one thousand eight hundred and of trus sixty-six, and on the said day in each year thereafter, hold an election tees. at their respective rooms (time of holding said election to be regulated by the by-laws of said board of trustees), and choose by ballot two persons from the members of each of said companies, and the persons thus chosen shall thereafter constitute the board of trustees of said corporation. And the said board of trustees of said corporation shall, Officers of on the first Wednesday of February, one thousand eight hundred and sixty-six, and said day of each year thereafter, choose out of their own number, by ballot, a president, vice-president and secretary, the said secretary to be the secretary of the corporation. And the firemen Annual of the several fire companies, constituting the said corporation, shall election also hold a meeting on the last Monday in January, one thousand and as eight hundred and sixty-six, and on said day of each year thereafter, at gineers. the place designated by said board of trustees, for that purpose, at which meeting they shall elect from among their own number, by ballot, a chief engineer and two assistant engineers, and a treasurer. The said board of trustees shall appoint from its members three in- Inspectspectors, who shall act as inspectors of the election last aforesaid. The ors. said inspectors shall bring the returns of the said election before the board of trustees at its first meeting after such election, and the said board of trustees shall meet within three days after such election, and examine into and decide the result thereof. All officers of said corpo of chief sistant en |