Trustees.

Amount of

tax.

Privilege of school dis tricts

Loan

Accounts.

arranged, furnished and finished, for the public meetings of the inhabitants of the town of Oswegatchie, and of the village of Ogdensburgh, and which shall at all times when required, be free for that purpose.

S6. The supervisor and town clerk of the town of Oswegatchie, and the president and clerk of the board of trustees of the village of Ogdensburgh, shall be ex officio trustees of the said academy; and, until others are appointed and associated with them, authorised to receive conveyances of any real estate purchased or procured for the objects expressed in this act; and shall, after the termination of the duties of the commissioners herein before named, have the sole charge of the said real estate, the buildings and all things appurtenant thereto.

$7. It shall be the duty of the supervisor, town clerk and assessors of the town of Oswegatchie, as soon as may be after levying the tax herein before provided for, to determine as accurately as they can the amount of the said tax paid by the inhabitants of each school district in said town without the village of Ogdensburgh; and shall cause a statement thereof to be recorded in the town records of the town of Oswegatchie; and the determination of the said supervisor, town clerk and assessors, or a majority of them, shall be final and conclusive in the premises: and as often as there shall be any new districts formed, or changes in the boundaries or location of the present ones, the same board shall have the like power to determine upon the amount to belong to such new district or districts, or of the amount to be transferred from or to any former district, in consequence of such change.

$8. The inhabitants of each of the school districts in the town of Oswegatchie without the village of Ogdensburgh shall annually be entitled to a credit on the tuition of any scholars from such district, attending any course of instruction in the said academy during the said year, to the amount of the interest on the sum so determined to have been paid or to belong to the said district.

$ 9. The commissioners named in the third section of this act, shall be authorised, if they deem it best for the object of their appointment, to anticipate the amount authorised to be raised by tax in the second section of this act by a loan, to do so; and the interest paid on account thereof shall be allowed them in the final settlement of their accounts.

$10. The said commissioners shall account to the trustees named in the sixth section of this act on the last Tuesday in February, in each year, until they shall have

completed the object of their appointment; and it shall be the duty of the said trustees to make a report thereof to the annual town meeting of the said town of Oswegatchie. $11. The board of trustees named in the sixth section Vacancies. of this act, shall have power to fill all vacancies that may happen by death, resignation or otherwise, in the board of commissioners herein before named.

CHAP. 250.

AN ACT to subject certain debts owing to non-residents, to taxation.

Passed April 27, 1833.

The People of the State of New-York, represented in Senate and Assembly, do enact as follows:

residents tax

able

$1. All debts owing by inhabitants of this state, to per- Debts of nonsons not residing therein, for the purchase of real esany tate, or secured by a mortgage on real estate, shall be deemed personal property within the town and county where the debtor resides, and as such, shall be liable to taxation in the same manner, and to the same extent, as the personal estate of citizens of this state.

ascertain

ratory roll.

S2. The assessors in each town and ward, while en- Assessors to gaged in ascertaining the taxable property therein, and them, and before the first day of June in each year, shall, by dili- make prepagent inquiry, ascertain the debts of the description mentioned in the first section of this act, owing by the inhabitants of their several towns and wards to non-residents of this state, and in a preparatory assessment roll, to be made by them for that purpose, shall state and designate the said property according to their best information, in four separate columns, as follows:

1. In the first column, the names of the creditors re- Its contents spectively to whom such debts are owing;

2. In the second column, the names of any known agents of such of the said creditors, with the places of residence of such agents respectively;

3. In the third column, the amount of every debt owing to such creditor, of the description mentioned in this sec tion, stating separately the amount owing by each debtor; 4. In the fourth column, the names of the persons by whom such debts respectively are owing, and the town and county of their residence.

S3. For the purpose of making such statement, and for Assessors to the purpose of making any assessment required by law,

search clerk's officewithout

Assessors may a:iminis. ter oaths.

To prepare roll for treasurer.

Agent to fur

nish list of

debts.

Jiscontents.

Penalty for refusal.

the assessors of any town or ward shall be permitted, without being required to pay any fee or charge whatever, to inspect the books kept by the clerk of their county, or in the city of New-York, by the register thereof. in which mortgages are registered or recorded, or in which any contracts for the sale of land are recorded; and to inspect all unrecorded mortgages and contracts left with such clerk or register, and to take such extracts therefrom as they shall deem necessary.

S4. The assessors of any town or ward, or any of them, may administer an oath to any person whom they may think proper to examine, to make true answers to such questions as shall be put by such assessors, touching the subjects of inquiry directed by this act; but this section shall not extend to those cases where a list of debts shall have been furnished by the agent of any non-resident creditor, according to the provisions of this act.

5. As soon as the assessors shall have completed their preparatory assessment rolls, and on or before first day of July in each year, they shall cause a fair copy of the same to be made out, which shall be certified by them, or a majority of them to be correct, according to the best information they can obtain, and shall deliver the same to the county treasurer of their county.

$ 6. If there shall reside in any county of this state, an agent of any non-resident creditor, having debts owing to him of the description mentioned in the first section of this act, he shall, on or before the first day of June in each year, furnish to the county treasurer of his county a true and accurate list of debts of the description mentioned in the first section of this act, which were owing on the first day of January preceding to the principal of such agent by any inhabitant of this state, arranging such list according to the town and county of the residence of the debtor, specifying therein the name of each debtor, the town and county in which he resides, and the amount owing by him; which list shall be verified by the oath of such agent, to be taken, before any commissioner of deeds or justice of the peace.

$ 7. Any such agent who shall refuse or neglect to furnish such list, shall forfeit the sum of five hundred dollars to the use of the county in which he resides, to be sued for by the treasurer of such county in his name of office, and to be recovered upon proof that the principal of such agent had debts owing to him by inhabitants of this state, of the description mentioned in the first section of this act. and that the existence of such debts was known to such agent.

to be made by the county treasurer.

ocntents.

$8. The county treasurer who shall receive the certi- List of debts fied statements of the assessors of his county, shall immediately make out from the said statements so furnished to him by the assessors, and from the lists received by him from the agents of non-residents, a list of the debts appearing on such statements and lists to be owing to persons not residing in this state, by inhabitants of any other county than that of such treasurer, for each county in which any such debtor resides; the said list shall be a its form and transcript of so much of the original statements and lists furnished as above provided, as relates to the debts herein required to be stated, and the particulars thereof shall be arranged in the said lists, in the same manner as herein directed in respect to the preparatory assessment rolls of the assessors. In case it shall appear that the same debt has been returned by any assessors in their preparatory assessment rolls, and also in any list furnished by an agent of any non-resident, the county treasurer shall transcribe only one of such entries in the lists herein directed to be made by him. The lists thus made shall be certi- To be certi fied by such county treasurer to be correct abstracts from the statements and lists furnished to him according to the provisions of this act. The list made for each county And sent to shall be transmitted by or before the fifteenth day of July treasurer of in each year, by mail, to the county treasurer of such county.

fied.

other county,

when and

list for

own county.

$9. Every county treasurer shall, as soon as he shall Treasurer have received such abstracts from the other county treasu- how to prerers, prepare from the said abstracts, and from the pre-own asses. paratory assessment rolls furnished to him by the asses- Fors in his sors of his county, and the lists furnished him by the agents of non-residents, a list of all the debts appearing from the documents aforesaid to be owing to persons not residing in this state, by inhabitants of any town of his county, for each town in which such debtors reside; the said list shall be a transcript of so much of the said documents as relates to the debts herein required to be stated, and the particulars thereof shall be arranged in the said lists in the same manner as herein directed in respect to the preparatory assessment rolls of the assessors. shall appear that the same debt has been returned by any assessors in their preparatory assessment rolls, and also in any list furnished by an agent of any non-resident, or in any abstract furnished by another county treasurer, the county treasurer shall transcribe only one of such entries in the abstracts herein directed to be made. Such Hists shall be certified by such county treasurer to be correct abstracts from the documents furnished to him ac-.

If it

Assessors to complete roll

and enter

of non-resi

ors.

The list for each

cording to the provisions of this act.
town shall be transmitted by or before the tenth day of
August, in each year, to the assessors of such town, or
one of them.

S 10. From the list thus furnished them by their county treasurer, the assessors of every town and ward shall therein debts correct and complete their assessment rolls, by entering dent credit in the same the debts appearing by such list to be owing to persons not residing within this state, by any inhabitants of their town or ward; which entries shall be made under the names of the respective non-resident creditors, and the amount owing by each debtor shall be entered in a separate line, and the particulars of such entries shall be arranged in the same manner as herein before directed in respect to the preparatory assessment rolls of the asses

Time extended for com

delivering rolls to su

pervisers.

sors.

S 11. The time prescribed by law for completing assesspleting and ment rolls in the several towns and wards in this state, is hereby extended from the first day of August to the first day of September in each year; and upon the assessment rolls being completed, the assessors shall proceed in the manner now required by law, in respect to giving notice thereof, the leaving the rolls with one of the assessors, and their meeting together to correct such rolls; and the time prescribed by law for delivering such certified rolls to the supervisors, is hereby extended to the first day of October in each year.

Creditor relieved by showing

lectable.

S 12. At the meeting of the assessors to correct their rolls, pursuant to the notice given by them, any creditor debts not col whose name shall be inserted in such rolls, or his agent, may, by his own affidavit or other proof, adduce testimony to the said assessors to show that any error exists in the said rolls, or that any part of any debt therein stated is desperate and not collectable; and the said assessors shall review and alter the said rolls according to the facts so established; but no reduction of the amount of any debt shall be made at the instance of any non-resident creditor whose agent shall have refused or neglected to furnish the list herein required of him.

Supervisors

to assess tax

ea on non-re

sident debts.

$ 13. The assessment rolls thus completed shall be laid before the board of supervisors, who shall proceed as prescribed by law to assess the taxes to be raised for town and county purposes; and debts of the description mentioned in the first section of this act shall be deemed to be personal estate within the town where the debtor resides, and shall be liable to taxation for town and county charges, in the same manner and to the same extent as any personal estate of the inhabitants of such town.