{ title: 'Albany Argus & daily city gazette, extra. volume (Albany [N.Y.]) 1827-1828, December 25, 1827, Page 1, Image 1', download_links: [ { link: 'http://www.loc.gov/rss/ndnp/ndnp.xml', label: 'application/rss+xml', meta: 'News about NYS Historic Newspapers - RSS Feed', }, { link: '/lccn/sn86053053/1827-12-25/ed-1/seq-1/png/', label: 'image/png', meta: '', }, { link: '/lccn/sn86053053/1827-12-25/ed-1/seq-1.pdf', label: 'application/pdf', meta: '', }, { link: '/lccn/sn86053053/1827-12-25/ed-1/seq-1/ocr.xml', label: 'application/xml', meta: '', }, { link: '/lccn/sn86053053/1827-12-25/ed-1/seq-1/ocr.txt', label: 'text/plain', meta: '', }, ] }
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f r y - lmtfnu <<2 froin JVo. r ,a3seBgor^ sh^ll^ef a ^ p iatly r®- ____ tears shallcom p letethe jwaew- Before the first day of August in JshsUmaHe put, q rm M v copy with one qf, th e it number. !*£«> -forthwith jcau»e^qtices-thereof u j t |t three or more pw.hlic places in taw n iO C w g r ^ ^ ____ S u s l u j r f i Q e s j H ^ i ^ ^ ^ t h a t f£e m. 1F!r_T 4 aye.^mpjet§a thcif aafessment roll, !^at^-cpp>tHerefaf j8-icfltTSiui one of their sr to be' d^jgnate^ In such notice, at some to be 6p'etifled therein^ where tlie same ^e-seeJi andL examined, by any oftha-inliabU ^ f r o f t h f t town'Or ward“Tji(fing twenty’llays ; ^ f f -thai tho assessors will meet on a certain osy, jfthe expiratjolj o„f such treaty days,- and at a p£ce ta he specified in suck notice, to review t^eir assessments, on the application o f any per- jpn conceiying’himaelf aggrieved ^^L e e n a il the r.alaati^s of reafestate! to tba theyjkalL in no-ihftanco, reduce Ihe aggregate ia% ffi.nl x>C ail the * U WaM*. bolMr'fhc 71-^ -' *» 3'■ -^he aggfi^fe.VjBidatibh thereof, as • ----------- ^ mak hoard of sjiperyispm shall afso' h alteralibrS/fri the descriptions o fthe i -_ * 1 • . i -S* ** ■- ■ u ■ ■►*“ * - Chagter,;_^a^^JUchaHeritio cannotbe Jt&adfi, tneiy'shall expqngethe descrip- r ^pS - f hinds, apdthe ajseaBmenta thei'eon, TfSfrnhe^Rsgessnjent jrojljs., $*. • shall'hlstf\ estimate and set'dow/i th % tty i e for that piirv poBe/ia tb0 a^di*eilt roll8, o'pposite\q the S§- Y^ral sflpis set cfown as the valqatiq,ns o f real and\ persoriai estates, the respective sums in dollata property.** Se^old, at least s i r days previous to the-aale, by Advertisements to be posted up to at least jthreef J 15. I f jujyr collector ^ h a ll. %ftCqgj jnifalfrplacffifnihe i^wrrwhgre gucb,aalglhalf ^ o y ' ‘ ......... p i mfvcle. The s a le shall be by public auction^ 5 ^ -ff^he property distrained shall be gold Tqr‘ 5 ior£ 3 Han‘the am o u q tof the tax; the sujjIuF ■i}a]l s be getorogd^to the* pewon\ifl.w|jofeppjs^ea-: ^ioa- 6 uoh proper^was^-ieheii=thQ'‘ distresa^was Jin^fie, if nq claim b e made to such surplus by; ‘^OT’ other person. I f any other perflotr shall CMrn $ucb surplus, on the grounH tuat'the p ro pfiid as a tax thereon. § 34, Thejr sball also ad<J up and set down tho 4 gKr_cgate v^luaUonsjof tbe real and personal es tates ifTth^ s‘ 6 veral towris'and wards, as correct ed by them; and sHall daose their clerk to trans* T b e assessor wjth whom such assess- 'ra^ to the-''comptroller. .\by fnafl, a certlBcate \of ,t roll isJefV'SEan subijiit the same, during P l e n t y 'd a y s Specified in such notice, to the -iiipectiojx o f ^L.pe£ggn ~3 who sha)l apply ior diit purpose. J 22. T h e assessors shall meet at the time place specified in the notice* and on the appli- $fion of any person conceiving himself aggriev ed by their assessment, shall review such assess- And when the person objecting thereto, iball n o t previously have madealiidavit concem- ^ the valueT^f h is property j - p w suam io^the 1 jjfteebth and sixteenth sections o f this Title, the ^lessors shall', on. the affidavit' of such person, gade as prSvifediinJhoae sections, reduce their tssessmeritfl totH tsum specified in such-affidavlts. § 23. If tho perso^objecting to tbe assessment jcm show, by x)ther proof than his. own affidavit, ;|oth'e eatisfaction ofthe assessors, or ofa major ity of them, that such assessment is erroneous, thsi assessors shall review arid alter the same Ifithouf requiring any “such affidavit. § 24. W here any person, in possession of p e r sonal. p roperty liable to taxation, shall make af fidavit, that such property, or any part thercofT ipecifying what partv is possessed by him as a- _ geotfor the owner thereof, and shall disclose in IpK&_affidavit-tho 4 iana&-an(^x«denceaf ffie own- ,«r, the assessors, if it shalfeppear that such own- IjgigJiabW to-be taxed unagr. thifl Chapter, j haH such' aggregate valuations, showing separately, the aggregate amount of real and personal es tate,, in each town or ward, as corrected by the [hoard*. --------- § 35. They shall cause tlie corrected assess ment roll o f each town or ward, or a copy there of, to be delivered to each of the supervisors of the several icwns or wards, who shall deliver the same to the clerk of their city or town, to be kept by him for tfre us^'af such city or town. .^§36, T h e beards. M. superm ora^f-the seve ral counties in this state, bhall cause the correct ed 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, <Sh \or befbre the fifteenth’ day of December, in each year. §37. To each assessment roll, so delivered to a collector, a' warrauV under the hands and seals of the board of supervisors, or of a majo* nty of them, shall be annexed, ^ommandiag^uoh collector to collect from the several persons named IP the assessment roll, the several sums mentioned m the last column of such roll, oppo site to their respective names. If tbe warrant be directed to the collector of a -towflyit sbajl direct the-colleetOFy-out of tbe mo nies so to b e ’collected, after deducting the com pensation to which he may be.legally entitled, to. 'perfy - sol'd tiilonged to hinu and such clilm be admitted byfhe ^peraqn-for-whoaejtax the Same was distrained, 1 hte $tirplus' shall be paid to such W n e r ; ‘:but i f ^ n n b rclaim h e contested by tbe •piireop for whose tax the property Waft d iatrai^ and e e n t t t ^ f y S 'K the*fracti??trs t)fa e 6 nt. W B r ^ t l l ^ a f p l w t e S t f e j F Shal I h e pa Id’-ors'rhy-th^' ;jj»f include such personal estate in the assess- A r U d a t f w * TXW. >™ “ T H * w a f t - s a be made before the assessors, or one of [fern,'either of whom is hereby authorised toad- aster an-^oath-for ^thal- purfKWe- j -and tha-as- s^rs shall cauSe- all such affidavits to be filed | ijftSe office oTthe town clerk. | ; § i 6 . If no objection be made tp~ fbeir assess- ; ientss or immediately after the assessors shall live disposed ofsuch q b jectiori|i|^as 8 e»sors, o r »majority of them, shall sign the'&fsfessment roll? apid shall attach thereto a certificate', ift the fol- iMring form, which shall also be signed by them U-“ W e dq severally certify that .we have set own, to the above assessment roll, all the real es- ie , situated in the [town or wardjas the case may bi>] according to our best information ; and that, »ith the exception of those cases- in which the tiJue o f th e said real estate has been sworn to by I be o w n e r or possessor thereof, we have esti- |natedthe value of the said real estate, at the Inms'which a majority of the assessors have de- Idded to be the true value thereof and at which Jtjey would appraise the fame inpaym e n t of a Ijtst d ebt due from a solvent debtor : and also l&at the said assessment roll contains a true state- Ifteht o.f the aggregate amount of the taxable per- lional estate of each and every person namedrin [He said rdll, over and above the amount of d A ts ifeeHErom such persons respectively, and exclu- Ieluding such stocks as are otherwise taxable ; and p a t with the exception of those cases in which [the value of such personal estate has been sworn [to by the owner or possessor, we have estimated I tie game according to our best information and Ibthef.” § 27 . T h e roll thus certified shall, on or be- Ifore the first day of September, in every year, I be delivered by the assessors of each ward in the [city of New-York, to the clerk of the city, and [by the assessors of every other town or ward to [Hesupervisor thereof, who shall deliver the same [to the' board of supervisors aj; their next meet 1 % ' - assessors, in 'tiitf bSecufftr ?'ur u. [tees,\shall as^enc x&rms and pursue' [fractions which shall, from time, to time, be |taosmitted-4csthem byalbe comptroller*.. —. I § 29. If any assessor shall wilfully refuse or jwglect to perform any of the duties required of Ion by this Chapter, he shall forfeit, to the peo- |f!e of this state, the sum of fifty dollars, I § 30. If any assessor shall neglect, or from py cause omit, to perform his duties, the other rrfsessors, o r either o f them, of the town or ward, jiiall perform sllch duties, and shall certify to supervisors with their assessment roll, the |Ume o f such delinquent assessor, stating therein ! cause o f such omission. ARTICLE TH IR D . [®f the Equalization of the Assessments and the Correction o f the Assessment Rolls. §31. T h e board o f supervisors, o f each coun- |*J.{Ji this state, at their annual meeting, shall ex- IjJUnc the assessment rolls of tbe several towns Siheir county, for the purpose of ascertaining i\jlether the valuations in one town o r ward bear liid *elato°n to the valuations in all the towns I’M wards in the county ; and they may increase Ibt • ' agSregate valuations of real es- |®<Sr.iij' 6 any town or ward, by adding or deduc*- n 9och sum upon the hundred as may, in their I Wjn Ho n^^asn’arv to produce a ju?t relation F y 7 1 . To the commissioners of common schoolp for the support of common schools therein ; $. To the commissioners of highways of the town, snchsum as shall have been raised for the support of highways antTbridges therein; 3. To the overseers of the poor of the town, if there be no county poor-houSj, or other place provided to tfitt c(^t^.fqr^the,recepjipn ^rftbe poor, such *um as shall nave been raised for tbe support oT the poor in such town ; monies which shall have been raised therein, to defray any other town expenses; and, 5. To the treasurer of the county, the resi- -due of thp monies so to be collected. If thc warrant be directed to the collector of a ward, it shall direct the collector to pay all the monies so to be collected, after deducting his compensation, to the treasurer of the county. In all cases the warrant shall authorise the collector, in case anyperson named m the as sessment 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. § 38. As soon as the board of supervisors shall have sent or delivered the rolls, with such warrants annexed, to the collectors, they shall transmit to the treasurer of the county an account thereof, stating the names of the several collect ors, 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 col lected by him. § 39. W herever the laws respecting cities, shall have directed the monies assessed for any local purpose, to be paid to any person or ofli cer other than, -tho** 'v'jsied in the precedisg collector to the s u p e r v isor of the town, ivho sfcaji retain the saine until the rights of the parties shall be determined \ >y due course o f law. ‘ § 5. In 'case any person upibn whoto any taS now is, or hereafter shall be assessed, in any ward o f any o f tbe cities, or In any townwithiq this state,..shall hare removed out of such ward or town, after such assessment*-and^before such tax ought .by law to h a v e |be.5n;£qjlected j_or.lf any person shall neglect or rifuse'to pay any tax which now is, or hereafter sjfill be assessed in aijy ward of either of_ the sad cities, or J j i . any town, upon any estate o f such person,^situated out of the ward o r town in which he shall reside,, and within the county, it shdl be lawful, m either ofthose cases, for- the collector of such ward or town, ^o-levy n n d -collect such tax of the goods and chattels of the person assessed, in any Wafcd within tbe said citiea, or in any town within the said«ounty, to which auch person sball have*o removed, or in which he sbnIPreside. § 6 . Every collector shall, within qne week after tbe time mentioned in hk warrant, for pay ing the monies d irected to be paid \to tbe town officers of his town and to the eounty treasurer, pay to such town officers ancj coiinty treasurer, warrant to b e paid to- -return f-but them respectively, f.rst retaining the compensa tion to which he m ay be legally entitled. The town officers to whom any Such monies shall be paid, shalT deliver to the collector duplicate re ceipts therefor, one o f which duplicates shall be filed -by -the-eolleGtor w ith l i e county treasurer, and %hafl- entitle Mm Tto a “credit, m the boota o t the county treasurer, for the amount therein sta- tcd-tcrhavE' been received v iw d uo other ~ bvt = dence of such payment ahall be received by the ■countytreaaurer. - - - - § 7 . \Whenever any greater amount of tMfeg shall'be assessed in a n y town than the town char ges thereof, and its proportion of the statiPtar, and county charges, I h e surplus shairbe paid'&jT \fitelTBCflVCredTj tbe collector to tbe county treasurer, who shall place it to the credit o f auch townv and the same, shall go-to'tbe-freduction o f the tat- o f the 'succeed-! ing year. § 8 . The collector shall receive the tax on a. treasurers .. ^ have been made, fibd-jeat, directed to t . __ cbptoM tnk' m a iq tin p a id a n d u n a c c o u n t e d f o r b ^ i u c l f CflUgfc* - tor, of such collector,;-and t ^ p a y ^ e 1?)iwqej county t r e « a j ^ r i ; a ^ - r i t i r g ; i ^ t ^ ^ “-ll-J — Iti forty days jjfie? the date t h e r e o f ^ yjyyft liier tg^ th e gherjg; g f t h ^ c o , u ^ ^ r B u t j j ^ i t warrant shRll 4 jsuettby for.the cqHectioa cerf,ofthe refusal or ^^ At;- pay t&T^ame^ o r fcCcovint 1 vlded. '* ^ _ 3 .. ^ , .t . § 14. T h e sheriff id WHotn^uich' ^ r r m « greeted ^hal! irtmediftdjr, executed, and ^hall malce J r e i^rn county treasurer,, withip the titoe theHin^sp^oi* fied, and shall pay tcL him f e e b # virtue thereof, deducting jor'hi^' fe^s the'.'iime cqmpensxdon that the c o llector would hayp be«e.n enfTtft'Jto redeiyp. S u c h ^ r t b ^ t l ^ ^ q n i ^ / W ' le„cted, if any, as 6 u |h t to b a V e b ^ p ^ u ^ ^ t b e collector to town officorsr^ahall'be'Tpaiid'^jrTtb*- county treasurer to the -officea to whom th’ecojl- lectqr was directed, to pay the aam e :j tyuWf the jyhoie-amount o f m q n iM ^ u e f r o n K t ^ r- M p e o ^ shall notjbe’coilecledTn «uCh warfaoT, th e ^ in ty ^ treasurer shall’ .first r'etadn tth e stodiiht whicti qught to have been paid tci;‘h u n , before m a k it^ any payment to the town officerai • ' • ' I f t h e Whole due frtyn shall be collectedy-tbe i h q r i ^ h a l l go^itirte m h'rt sum shall be collected,'the sh e r i f f shallfstated I# hi 3 return the amodntvlevied, i f an y , exglu^^e oi’ his feed, and shall also ctertifjr t h a l such collejtor has \no goods or chattels, “lands o r tehemeptsTjS- his county, from which the tooniea, or the resi- diioJhereofj^as the ease'maybe-, -eould^berlevi ed ; and in either case, the -coutity treasurer sj^att firthwith give notice to thet supervisor of t h e iown $rrrfara, o f the-amount due from (M>cS-ci>^|r- l e c t o r . ______ ^ ____ __ ___ _ T*re; T h e supervisor shidl iorthw ith 6w « e l55. bond ofBUch collector t q ^ ^ i m t d l f suit, be entitled to reccjrer there^b: th « n m such collector, a 'I t - With costs 'df suit : -aAdl th«/lD*-: , r 11 --^.^. 7 jr j,. rH;? 1 >• ■- — < 4. To the supervisor o f the town, a lt o ther par i o f .any-lot, p iece o r parcel^of laadrCh^Fged such alteration. . i-i»i i»» J f . a 1 t T t l e h i . O F THE CO L L E CTIO N OF TAXF.3, THE D ISPO S ITIO N TO BE MADE O F THE MONIES COLLECTED, AND TH E PRO CEEDING S IN RELATIO N TO U N P A ID TAXES. ARTICLE FIRST. Of the Manner in wkich Taxes are to be Collected , and the Duties o f the Collector. § I. Every collector, upon‘receiving the tax list and warrant, shall proceed to collect the tax es them n mentioned, and for that purpose shall call at least once on the person taxed, or at the place of his usual residence, -tf 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. <§ 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 to pay the same, or of any goods and chattels in his possession, wheresoever the sarne may be found, within the district of the collector ; and no claiifi of property to bp made thereto by any other person, shall br available to prevent n <»a?e with taxes, provided the person paying such tax shall furaish a particular specification of such p a r t; and if ^the tax on the remainder of such lot, piece or parcel o f land, sball’ remain unpaid, the collector shall e n ter such specification, in his return to the county treasurer, to the end that the part on which the tax remains unpaid, may be clearly known. § 9. If the part on which the tax shall be so paid, be an undivided s h a re, then the person pay ing the same, shall state to the collector whoirfe the owner of such Share, that it may be except ed in case of a sale for the tax on the remainder. And the collector shall enter the name of such .owner on his account o f arrears of taxes. § 10 . If any of the taxes mentioned in tbe tax list annexed to bis w a rrant shlall remain unpaid, and the collector shall not be able to collect the same, he shall deliver to the county treasurer an account of the taxes so remaining due ; and upon making oath before the county treasurer, or in case of his absence, before any justice of the peace, that the sums mentioned m such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chat tels, belonging to, o r in the possession ot 'the persons charged with, or liable to pay such sums, whereon he could levy the same, he 6 hall be credited by the county treasurer with the amount thereof. § 11 . if any person cho^n or .appointed . U). the office of'co llect. .. iown 6 * w ard fa this aba)} osfuse to^aerre^ 31' dier^Tesjgj} fur remove out o f t h e town or warq, 'b e f o r e f if shall have entered upon Or completed the cjfities of his. Q&ce-, &r shsH- bt; disabled ■froTswcomplefc^. mg the^am e, by n* ison of sickness or any other cause* the supervisoikjand any two justices of such town or ward,shall forthwith appoint a col lector for the rem ainder of the year, who shall give the like security, and be subject to the like duties and penalties, and iiave the same powers and compensation, as the collector in whose place he was appointed ; and the supervisor shall forthwith give notice of auch appointment to the county treasurer. B u t such appointment shall not exonerate the form e r collector* or his sure ties, from any liability mtmrred by him or them. § 12 . If a warrant shall have been issued by the board of supervisors pnor to any appoint ment under the last section, the original warrant, if the same can be obtained, shall be delivered to the collector so appointed, and shall be con sidered as giving him the same powers ^as if ori ginally issued to him self; but if such warrant cannot be obtained, a new one shall be made out by the clerk of the board of supervisors of the county, which shall be directed to the collector so appointed.' And upon every such appoint ment, the supervisor of the town o r ward, ;f he shall think it necessary, may extend the time limited for fhp collpcfton of tbe taxes for a peri supervispi:, in the saine m a n n e r iu SippU W « 4 * § 17. I f any 'sheriff ihattflfegle c f Jm f jLUch. w arrant, o r to pay-the^ffljney le vied ther?> ~ oriy-within -tbe-timejimitedfb r t h e r e turn of.wtc^ w a rrant; or shall make any o t h e r r^tiirh fopjy such as is above mentioried, the pc/Uaty treikurp? shall forthwith proceed tb e o lk e t , b y attachments the whole sum directed to be levied by isiich war-' rant. § 18 , In case, the county t r e a s u r e r ih»ll fcfl to collect such monies, by attachm ent, he shall certify to the comptroller that h e has issued •null warrant, slating its contents, that the sheriff hat neglected to return the same, in th e manner ('en quired by law, or to pay the m o n e y levied thereV on, as the case may be, and that h e hat puf^be^ the remedy, by attachment, w ith o u t e ffect § 19. The.comptroller shall g ive fioticeTHeirs. of to the attorney-general, who shall imrfiediate#- ly prosecute such sbenff, and h is sureties, for th e sum due on such-w a rrant; w h ich sum, w|ieu Collected, shall be paid'to th e treasu ref 'qf thft state, and by him, on the c o m p troller’s wir^an^. to the county treasurer. § 20. Upon the settlement o f the amount o f ' taxes, directed to be collected b y any collector} to any of the tovvnB or wards in this stater city ef N e w -Y o r k excepted) th e county treasu rer shall, i f requested, give to su c h collector, or to any of his sureties, a satisfaction piece in #ri« ting, and shall acknowledge th e same, before, some person authorised to take acknowledgment^ of the satisfaction ol judgm ents in -courts of re cord. § 21 . Upon* the production o f sudh satiafaq-' tion piece, iicfcqqwfedged aa afoxeaaid, »f l^ \ £ £ unty shai fj;n\^er 8 a tijia ^ io n oLrlspidQ^t . charged. ^ ’ § -2. T h c officers taking and entering roch. ncfcirowledgmcnf oFsitisTaction, s h a ll be entitled to the same tees as for taking and .entering ac knowledgment of satisfaction o f a judgment in the courts or common-pleas., A R T ICLE SEC O N D . O f the Payments and Return* to be made by the County Treasurers, and the D u ty of the Comp troller, and other Officer$ thereupon . § 23. T h e treniurer o f e ach c o u n ty, shall p^y to the creditor^ o f his county, frona the monies paid to him by the collectors, s u c h Hurts, and in sqgh manner, as the board o f supervisors shall have directed. § 24. T h e several county treasu rers shall, a n or before the first day of M a rch, in each yfear, pay to the treasurer of this state, thfiLarqount o f tbe state tax, if any, raised and p a id o v e r to them respectively, retaining the Compensation--to- which they ma^, be entitled. § 26. Such payments may a lso b e. made by <Je- poK^tog such monies to the c r e d it ofthe treasu rer of this state, in such banks in the cities o f New-York o r Albany as shall h a v e beeft desig nated by the comptroller, and gh^H en*
