estate being assessed usually at about half its true value, and the personal, at its full value. If assessors would do their duty as their oaths and the law require, and assess real estate at its true value, this inequality between real and personal estate would not exist. This practice originated in the fear, on the part of assessors that if their particular town was assessed as high as it ought to be, such town would have to pay a larger tax by reason thereof. There are no good grounds for such fear; for the committee on equalization will regulate this matter. If this town be high and other towns low, the committee will raise the other towns and thereby make them equal. Corrected Assessment Roll. sessment Section 35 provides that the Supervisors shall cause Form of asthe corrected assessment roll of each town or ward to Roll. be delivered to each of the Supervisors of the several towns or wards for the use of the several towns. This section has never been fully complied with. Copies of the assessment Rolls have been furnished each Supervisor, and have been filed in the town clerk's office.The rolls thus furnished, with the addition of the tax, were the same as those made by the assessors. Sometimes the rate per cent. which the real estate has been increased or diminished, has been stated upon the Roll, but to comply fully with that section, another column ought to be added to the blank assessment Roll, headed" Value of real estate as equalized." This ought to be next following the one headed " Value of real estate." Then follows" Value of personal estate;" then next before the tax should be one, Value of real estate as equalized, with personal added." Then follows the tax. The blanks ought thus to be printed, and the clerks of the several boards of Supervisors should make out the equalized column by computing such as 66 taxed. sessment upon the several rolls, according to the rate per cent. added or deducted, which was reported by the committee on equalization. This, then, would be the corrected roll required by section 35. School Taxes. From the above corrected Roll, Trustees of the several school districts could make out legal taxes, and very much trouble and litigation would thereby be avoided. Trustees have generally, in making out taxes, taken the assessed value of the real estate, which by decisions of the Supreme Court, renders the tax illegal; and if the rate per cent as equalized, is given on the copy filed in the clerk's office (which is not often the case) it then requires more experience and skill to make out the tax correctly than is usually possessed by Trustees. Hence, the payment of the taxes imposed are frequently resisted, and much litigation is the consequence, and the consideration that a new law will probably soon take effect whereby all the schools will be supported by a tax, renders this subject more important. See act of 1849, p. 192. An Act to Equalize Taxation, Passed May 13, 1846, p. 466. Rents to be § 1. It shall be the duty of assessors of each town and ward, while engaged in ascertaining the taxable property therein, by diligent inquiry, to ascertain the amount of rents reserved in any leases in fee, or for one or more lives, or for a term of years exceeding twenty-one years, and chargeable upon lands within such town or ward, which rents shall be assessed to the person or persons entitled to receive the same as personal estate, which it is hereby declared to be for the purpose of taxation under this act, at a principal sum, the interest of which at the legal rate per annum shall produce a sum equal to such annual rents; and in case such rents are payable in any other thing except money, the value of such annual rents in money shall be ascertained by the assessors, and the same shall be assessed in manner aforesaid. § 2. The board of Supervisors in each county shall assess the taxes to be raised for town, county and State purposes upon the person or persons entitled to receive such rents within the town or ward where the lands upon which such rents are reserved and situated, in the same manner and to the same extent as any personal estate of the inhabitants of such town. §3. If such tax shall not be paid, the collector shall levy the same by distress and sale of the goods and chattles of the person against whom the same is assessed within the town or ward of such collector in the same manner as if such person was an inhabitant of such town or ward. § 4. Whenever it shall appear by the return of any collector made according to law, to a County Treasurer, that any tax imposed under the provisions of this act, remains unpaid, such County Treasurer shall issue his Warrant to the Sheriff of any county where any real or personal estate of the person upon whom such tax is imposed, may be found, commanding him to make of the goods and chattles and real estate of such persons, the amount of such tax, together with one dollar for the expense of issuing such Warrant, and return the said Warrant to the Treasurer issuing the same, and to pay to him the money which shall be collected by virtue thereof, by a certain time therein to be specified, not less than sixty days from the date of such Warrant. § 5. Such warrant shall be a lien upon, and shall bind the real and personal estate of the person against whom the same shall be issued from the time an actual levy shall be made by virtue thereof; and the Sheriff to whom such Warrant shall be directed, shall proceed upon the same in all respects with the like effect, and in the same manner as prescribed by law in respec to executions against property, issued by a County Clerk upon judgments rendered by a Justice of the Peace, and shall be entitled to the same fees for his services in executing the same, to be collected in the same man ner. § 6. In case of the neglect of any Sheriff to return such Warrant according to the directions therein, orto pay over any money collected by him in pursuance thereof, he shall be proceeded against in the Supreme Court by Attachment, in the same manner, and with the like effect, as for similar neglects in reference to an execution issued out of the Supreme Court in a civil suit, and the proceedings thereon shall be the same in all respects. §7. If any such Warrant shall be returned unsatisfied in whole or in part, the County Treasurer, under the direction of the board of Supervisors of his county, may file a bill in his name of office, in the Court of Chancery, whatever may be the amount so remaining unsatisfied against the person against whom such warrant was issued, and any other person having the possession of his property, for the discovery and sequestration of such property. And on the filing of such bill, the Court of Chancery shall order such part of the property of the person upon the tax specified in the said Warrant, imposed as shall be necessary for the purpose of satisfy ing the taxes in arrear, and imposed as aforesaid, with the costs of the prosecution, to be sequestered, and may order and direct such other proceedings as may be necessary to compel the payment of such tax and costs. Insurance of Public Buildings. Act of 1847, p. 415. § 1. The public officers having by law the care and custody of town, village, city, or county buildings, are hereby authorized to insure the same at the expense, and for the benefit of, the town, village, city or county owning the same. Poor. 1 R. S., 619. Notice of de- § 21. In those counties where the Supervisors shall of Supervi- determine to abolish the distinction between town poor termination sors. and county poor, and to have all the poor a county charge, it shall be the duty of the clerk of the board of Supervisors, immediately to serve notice of such determination on the Overseers of the Poor of every town in the county. Within three months after the service of such notice, the Overseers of the Poor of every town shall pay over all moneys which shall remain in their hands, after discharging all demands against them as such Overseers, to the County Treasurer, to be applied by him towards the future taxes of such town. In case of neglect to pay over such moneys, the County Treasurer may maintain an action therefor, in which he shall recover interest on the moneys withheld, from the time they should have been paid over. ey, &c., in ties. coun § 22. In those counties in which the distinction be- Excise montween county poor and town poor prevails, the excise other money collected in any town, and all penalties given by law to the Overseers of the Poor, when received, shall be applied to the use of the poor of the town in which such money and penalties shall be collected. county certain coun § 23. In the counties of Warren, Washington, Sara- Poor to be a toga, and Genesee, poor persons entitled to support as charge in aforesaid, shall be maintained at the expense of said ties. counties respectively; and all costs and charges attending the examinations, conveyance, support and necessary expenses of paupers within the said counties, respectively, shall be a charge upon the said counties without reference to the number or expense of paupers which may be sent to the poor-house of said counties from or by any of the towns therein. The said charges and expenses shall be reported by the Superintendents of the Poor of the said counties, to the boards of Supervisors therein respectively, and shall be assessed, levied and collected of and upon the taxable real and personal estate in the said counties, in the same manner as other county charges. come so in ties. § 24. The board of Supervisors of any county in When to bethis State at any annual meeting, or at any special other counmeeting called for that purpose, may determine to abollish al distinctions between county poor and town poor in their counties respectively, and to have the expense of maintaining all the poor a county charge; and upon their filing such determination, duly certified by the clerk of the board, with the county clerk, the said poor shall be maintained, and the expense thereof defrayed in the manner prescribed in the preceding |