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Supervisors to examine




Of the Equalization of the Assessments, and the Correction of the Assess

ment Rolls.

SEC. 30. Assessment rolls to be examined by board of supervisors of county.

31. Board may alter the description of the lands of non-residents.

32. To estimate the tax to be paid on valuations of real and personal estate.

33. To add up and set down the aggregate valuations of real and personal property.

34. To cause a copy of corrected assessment roll to be delivered to each supervisor.

35. To cause a copy to be delivered to collector of every town, &c.

36. Warrant of supervisors to be annexed to copy delivered to collectors; its form.

37. Account of rolls and warrants delivered to collectors to be sent to county treasurer.
38. Warrant to be varied so as to conform to the laws respecting cities.

39. Collectors' fees not to be included in tax list.

40. Mayor and common council of cities and supervisors of towns in Dutchess county, aggrieved, to apply to court for appointment of commissioners to determine valuation of real estate. 41 Notice of application to be given to board of supervisors by publication.

42. Court to appoint persons to determine valuation; valuation determined to be conclusive. 43. Commissioners to take oath, &c.; their compensation.

S30. [Sec. 31.] The board of supervisors of each county in this assessment state, at their annual meeting, shall examine the assessment rolls of the several towns in their county, for the purpose of ascertain21 Barb., ing whether the valuations in one town or ward, bear a just relation to the valuations in all the tows and wards in the county; and they may increase or diminish the aggregate valuations of real estates, in any town or ward, by adding or deducting such sum upon the hundred as may, in their opinion, be necessary to produce a just relation between all the valuations of real estates in the county; but they shall in no instance, reduce the agregate valuations of all the towns and wards below the aggregate valuation thereof, as made by the assessors.

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S31. [Sec. 32.] The board of supervisors shall also make such alterations in the descriptions of the lands of non-residents, as may be necessary to render such descriptions conformable to the provisions of this chapter; and if such alterations can not be made, they shall expunge the descriptions of such lands, and the assessments thereon, from the assessment rolls.

$32. [Sec. 33.] They shall also estimate and set down in a fifth column, to be prepared for that purpose, in the assessment rolls, opposite to the several sums set down as the valuations of real and personal estates, the respective sums in dollars and cents, rejecting the fractions of a cent to be paid as a tax thereon.

$33. [Sec. 34.] They shall also add up and set down the aggregate valuations of the real and personal estates in the several towns and wards, as corrected by them; and shall cause their clerk to transmit to the comptroller, by mail, a certificate of such aggregate valuations, showing separately, the aggregate amount of real and personal estate in each town or ward, as corrected by the board.

$34. [Sec. 35.] They shall cause the corrected assessment roll of each town or ward, or a copy thereof, to be delivered to each of the supervisors of the several towns or wards, who shall deliver the same to the clerk of their city or town, to be kept by him for the use of such city or town.

$35, [Sec. 36.] The boards of supervisors of the several counties in this state, shall cause the corrected assessment roll of each town or ward in their respective counties, or a fair copy thereof, to be delivered to the collector of such town or ward, on or before the fifteenth day of December in each year.

be annexed;

S36. [Sec. 37.] To each assessment roll, so delivered to a col- ART. 3. lector, a warrant, under the hands and seals of the board of super- Warrant to visors, or a majority of them, shall be annexed, commanding such its contents. collector, to collect from the several persons named in the assess- 2 Comst., ment roll, the several sums mentioned in the last column of such roll, opposite to their respective names.



If the warrant be directed to the collector of a town, it shall 1 Kern., direct the collector, out of the moneys so to be collected to pay, 1. To the supervisor of his town, such sum as shall have been raised for the support of common schools therein:1

2. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein:

3. To the overseers of the poor of the town, if there be no county poor house, or other place provided in the county for the reception of the poor, such sum as shall have been raised for the support of the poor in such town:

4. To the supervisor of the town, all other moneys which shall have been raised therein, to defray any other town expenses: And, 5. To the treasurer of the county, the residue of the moneys so to be collected.

If the warrant be directed to the collector of a ward, it shall direct the collector to pay all the moneys to be collected, after deducting his compensation, to the treasurer of the county.

In all cases, the warrant shall authorize the collector, in case any person named in the assessment roll shall refuse or neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person; and it shall require all payments therein specified, to be made by such collector, on or before the first day of February then next ensuing. [As amended 1845, ch. 180, §§ 29, 30 and 31.j

16 Barb.,


to be trans


$37. [Sec. 38.] As soon as the board of supervisors shall have Account sent or delivered the rolls, with such warrants annexed, to the col- mitted to lectors, they shall transmit to the treasurer of the county an treasurer. account thereof, stating the names of the several collectors, the amount of money they are respectively to collect, the purposes for which the same are to be collected, and the persons to whom, and the time when the same are to be paid; and the county treasurers, on receiving such account, shall charge to each collector the sums to be collected by him.


$38. [Sec. 39.] Wherever the laws respecting cities, shall have Cities. directed the moneys assessed for any local purpose, to be paid to any person or officer other than those named in the preceding thirty-seventh section, the collector's warrant may be varied accordingly, so as to conform to such alteration.


*S 39. Whenever any board of supervisors shall make out any Collector's tax list and warrant, they shall not add thereto the fees of the collection, but such fees shall be paid and collected as above pre

1 The office of town superintendent of common schools is abolished. See § 17, ch. 179 of Laws of 1856. See also § 19 of same chapter, in relation to payment of school moneys to supervisor.

TITLE 2 scribed in sections twenty-nine and thirty of this act. [1845, ch.



ment of


180, 31.1

Mayor and *S40. The mayor and common council of any city, or the may apply supervisor of any town in the county of Dutchess, who may to court for consider such city or town aggrieved by the action or decision of the board of supervisors of said county, which shall hereafter be made or taken under article three, of title one, chapter thirteen, of the first part of the Revised Statutes, may apply at any time within one year from the time when such action or decision shall be made or had, to the supreme court at any special term thereof, within the second judicial district, for the appointment of three commissioners to review the same, and to examine and determine what sum upon the hundred should be added to or deducted from the aggregate valuation of real estate in each city and town in said county, as made by the assessors thereof, in order to produce a just relation between all the valuations of real estate in said county; but such commissioners shall in no instance increase the aggregate valuation of all the towns and the city above the aggregate valuation thereof, made by the assessors. [1857, ch. 139, §1.]

Notices of

S41. Notice of such application shall be given to the board application of supervisors of said county, by publishing the same in two of the papers published in said county, at least once a week for three weeks immediately previous to the time when such application shall be made. [Same ch., § 2.]



to be conclusive.

Duty of * 42. Upon due proof of the publication of such notice and upon the presentation of a petition, briefly stating the facts, the said court shall appoint three discreet freeholders, not residents nor owners of real estate in said county, who shall proceed to review and examine, as specified in the first section of this act, and shall within three months after receiving notice of their appointment, make the determination therein required and file a certificate of the same, under their hands, in the office of the Valuation clerk of said county. The valuation so determined shall be final and conclusive, and in the imposition and assessment of taxes by the board of supervisors, for the next two years thereafter, the value so determined shall be taken as the relative value of the real estate in each town and city of said county. [Same ch., § 3.] *S 43. The said commissioners, before proceeding to the discharge of their duties, shall severally take and subscribe an oath or affirmation faithfully to discharge their duties under this act; they shall be entitled to receive three dollars each for every day Compensa in which they shall be actually employed in the discharge of their said duties, in addition to their actual expenses; the same with all other expenses connected with the making of the application and the subsequent proceedings, to be audited and allowed as a county charge, by the board of supervisors, and to be paid in the same manner as other county charges are paid, provided that the said commissioners decide in favor of the party appealing, but if otherwise all the expenses attending the application shall be paid by the city or town making the appeal. [Same ch., § 4.]

Duty of commissioners.


1 For the sections 29 and 30 referred to see, post, title 3, §§ 1 and 2.


ART. 1.

Of the Collection of Taxes; the Disposition to be made of the Moneys collected, and the Proceedings in relation to unpaid Taxes.

ART. 1. ART. 2. ART. 3.

Of the manner in which taxes are to be collected, and the duties of the

Of the payments and returns to be made by the county treasurers, and
the duty of the comptroller, and other officers thereupon.
Of sales for unpaid taxes, and the conveyance and redemption of lands

[ART. 4.- Of taxes upon rents reserved on certain leases and on debts owing non-
residents of the United States.]


Of the Manner in which Taxes are to be Collected, and the Duties of the

SEC. 1. Collector on receiving warrant to give notice, &c.; to attend for thirty days and receive
taxes with one per cent fees.

2. Allowance of two per cent fees when the aggregate amount of tax less than $2,000.

3. After thirty days, collector to collect unpaid taxes at full legal fees.

4. Five per cent fees on collections after the thirty days.

5. Previous provisions applicable to certain cities.

6. Collectors, upon receiving tax list and warrant, to proceed to collect the taxes.

7. Where persons refuse to pay, tax to be levied by distress and sale.

8. Collector to give notice of time and place of sale.

9. If property sells for more than tax, surplus how to be disposed of.

10. Remedy against persons who remove before collection of tax.

11, 12, 13 & 14. How collection may be enforced in case of refusal to pay taxes.

15. Collectors to pay money as required in warrant to town officers and county treasurer.

16. When the taxes collected for town charges amount to more than the charges upon the town, surplus to be paid to county treasurer.

17. When collector is to receive tax on part of a lot.

18. Person paying tax on part, to state who the owner is.

19. Collector to deliver to county treasurer a list of uncollected taxes.

20. Duty of collector when proceedings for collection of taxes have been stayed by injunction.

21. In case of removal of person taxed, the treasurer may issue his warrant for its collection to another county.

22. County treasurer may issue subpoenas and examine witnesses relative to removal, &c.

23. Duty of officer receiving the treasurer's warrant.

24. If any collector refuse to serve, &c., supervisor and two justices to appoint another.

25. Warrant to be issued to the person so appointed..

26. If collector neglects to pay over moneys, county treasurer to issue warrant.

27. Sheriff directed to collect taxes same as collectors, when collector has failed to file bond, and no new collector has been properly appointed, &c.

28. Duty of sheriff to whom such warrant shall be directed.

29. Sheriff to state in his return the amount collected.

30. If none, or a part only, of moneys due be collected, bond of collector to be put in suit.
31. If sheriff neglect to make return, &c., to be proceeded against by attachment.

32. If proceedings by attachment are had, county treasurer to certify it to comptroller.
33. Attorney-general to prosecute sheriff and his sureties for sum due on warrant.
34. When collector settles for taxes, county treasurer to give satisfaction piece.
35. Upon production of satisfaction piece, county clerk to discharge collector's bond.
36. Fees of officers taking acknowledgment of such satisfaction pieces.

tor on re

warrant to


17 Barb.,

*S 1. Whenever any town collector shall have received any Duty of warrant for the collection of taxes, he shall immediately thereafter town collec. cause notices of the reception thereof to be posted up in five pub- ceiving lic places in the ward or town, and so located as will be most collect taxlikely to give notice to the inhabitants thereof, and shall designate [Bee next in such notices a central and convenient place in such town where section.) he will attend from nine o'clock, forenoon, till four o'clock, after- 145. noon, at least once in each week for thirty days, on a day also to be specified in such notice, for the purpose of receiving payment of taxes; and it shall be the duty of such collector to attend accordingly, and any person may pay his taxes to such collector at the time and place so designated, or at any other time or place, on paying one per cent fees thereon, within thirty days from the first posting of said notices; and no collector shall receive over one per cent fees for receiving or collecting any taxes within said thirty days. But every such collector shall be entitled to receive.

TITLE 3. one cent fees on every amount of tax under one dollar, paid in or collected within said thirty days. [1845, ch. 180, § 29.]

Collectors' fees.

In relation

to unpaid



to town collector.


Collector to

call for


1 Caines, 91. [See

ante §§ 1 and 3.]

Proceedings in

case of re-
fusal to pay

10 J. R.,
404; 4
Wend., 223;


S2. The twenty-ninth section of the act entitled "An act to reduce the number of town officers and town and county expenses, and to prevent abuses in auditing town and county accounts," passed May 10, 1845, is hereby amended so as to allow town collectors two per cent fees on all voluntary payments made to them within the thirty days as now provided by law, in all cases where the aggregate amount to be collected by warrants, when put into their hands shall not exceed the sum of two thousand dollars. [1847, ch. 482.]

*S3. It shall be the duty of the collector, after the expiration of the said thirty days, to proceed and collect the unpaid taxes in the same manner, and shall pay over or account to the county treasurer, and shall be entitled to charge, collect and receive the same fees as now provided by law; which said fees shall be collected with such unpaid taxes from the several and respective persons named in said tax list. [1845, ch. 180, § 30.]


$ 4. Town collectors shall be entitled to collect five per cent fees for all unpaid taxes, under the thirtieth [the preceding] section of the act hereby amended; and whenever any such collector shall make return to the county treasurer for any unpaid taxes, he shall add to the several sums so returned by him five per cent, which shall go to the credit of the county, and be collected with said unpaid taxes; and such collector shall be entitled to receive from the county treasurer, and be paid by the treasurer, two per cent as fees for all taxes so returned by him. [1847, ch. 455, § 16.] *S 5. The provisions of this act relative to the collection of taxes, and making out any tax list and warrant, shall apply to all the cities and towns of this state, except where there are special provisions of law for the collection thereof. [1845, ch. 180, § 32.] S6. [Sec. 1.] Every collector, upon receiving the tax list and warrant, shall proceed to collect the taxes therein mentioned, and for that purpose shall call, at least once, on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property.

$7. [Sec. 2.] In case any person shall refuse or neglect to pay the tax imposed on him, the collector shall levy the same by distress and sale of the goods and chattels of the person who ought the same, or of any goods and chattels in his possession, 4 Barb, 17; wheresoever the same may be found, within the district of the col[398] lector; and no claim of property to be made thereto by any other person, shall be available to prevent a sale.1

7 do., 127.

15 Barb.,


Sale, &c.

to pay

$8. [Sec. 3.] The collector shall give public notice of the time and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up, in at least three public places, in the town where such sale shall be made. The sale shall be by public auction.

S9. [Sec. 4.] If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person

1 Replevin prohibited in this case, in part iii. See general index

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