at the expense of said street railway company. No street, however, shall be macadamized or paved, curbed, guttered or flagged, until after the main water and sewer pipes shall have been laid on such street. All repairs or relaying of any macadamized or paved, curbed, guttered and flagged streets shall be paid for by general taxation, except such portion of the street as shall be occupied by a street railway, which portion as occupied shall be kept in repair at the expense of said street railway company.

TITLE VII.

TAXES AND ASSESSMENTS.

§ 1. The board of trustees shall have power to raise by general tax General from the taxable inhabitants of said village, and the property therein tax.. liable to taxation, such sum of money as they shall deem proper, not to exceed the sum or rate of seven mills for each dollar valuation in any one year, to be expended in the payment of the debts and ordinary expenses of said village, and to carry into effect the several powers and privileges granted by this act. In addition thereto, each male inhab- Poll-tax. itant of the age of twenty-one years and upward, except paupers, idiots and lunatics, and such as are exempted by this act, shall be assessed one dollar poll-tax, which shall be used for highway purposes. This section does not, however, apply to any tax or assessment for sidewalks, or sewer or drain purposes, or any other tax or assessment for local improvement, or for which special provision is made in this act.

sums on

of

ants.

§ 2. The board of trustees may cause to be raised such further sum Tax for or sums in any one year, by general tax, as they require, provided that further the consent of a majority of the taxable inhabitants of said village, au- consent of thorized to vote, and voting at an annual or special meeting called for axabl that purpose, be first obtained. Every male resident of said village inhabitqualified to vote at the election of officers under this act, and upon whose property, or upon whom, as the owner or possessor of property, a tax will be chargeable for the purpose of raising such further sum, and no other person, shall be entitled to vote therefor. Every executor, administrator, trustee, guardian or husband, as the possessor or representative of property so chargeable, shall be considered a qualified voter as aforesaid.

vote tax.

§ 3. Before any tax for any further sum shall be voted for at any Notice of such meeting, a notice signed by the clerk shall be published by order election to of the board of trustees, at least twice in some newspaper published in said village, and posted in at least five public places in said village, that at a time in such notice to be specified, which shall be at least ten days before the first publication of such notice, or the posting thereof, the electors will be called upon to vote upon such tax, at a place therein named, specifying the objects and the sums proposed to be raised; and the sums proposed to be raised for each object shall be voted upon. separately.

taxes.

§4. All taxes and assessments which shall remain unpaid for three Interest months after the date of the warrant authorizing the collection thereof on unpaid shall bear interest at the rate of ten per centum per annum from the date of the warrant, and such taxes and interest may be sued for and recovered by the village against any person liable therefor. In any action to recover any taxes aforesaid, the assessment or tax-roll shall in all cases be prima facie evidence of the right of recovery of the amount of such tax and interest, and no property shall be exempt for sale for the payment of the same.

Sale of

§ 5. Whenever any person upon whose real estate or property a tax real estate shall be assessed and levied under this act, or by the authority therein

to pay taxes.

When pur

take

given, shall neglect or refuse to pay the same, and there shall be no personal property found whereon the same can be levied, or out of which such tax can be collected, the collector shall make return thereof to the clerk, and thereupon the board of trustees is authorized to cause the real estate on which such taxes have been assessed to be sold at public sale for a term of time for the payment of such taxes, with interest at the rate of ten per centum per annum, giving six weeks' notice of such sale either by publication in a newspaper published in said village, or by posting notices in at least eight conspicuous places within the limits of said village, and serving personally notices on the owner of such real estate, or his agent, if a resident of said village, or by depositing the same in the post-office in said village directed to such owner at his place of residence, or the nearest post-office thereto if known; if not known, then by publication for ten weeks in a newspaper published in said village. Upon such sale such property shall be sold to the person who shall offer to take the same for the shortest term, for the payment of such taxes with interest at the rate aforesaid, and the expenses of such notice and sale. Such sale shall be conducted under the direction of the board of trustees, who shall thereupon, on payment thereof by such purchaser, deliver to him a certificate of such sale signed by the president with the corporate seal affixed thereto. The execution of such certificates may be proved or acknowledged as the execution of deeds is proved or acknowledged, and be recorded in like manner and with like effect as other conveyances of land.

§ 6. If the owner of such real estate or property, his heirs or assigns, chaser to or persons holding a lien thereon, shall not, within one year after such possession. sale, pay or tender to the purchaser, or his legal representatives, or to the treasurer of said village, the amount so paid by him, with interest at the rate of ten per centum per annum; such purchaser, or his agent or legal representatives may, immediately after the expiration of the said one year from the time of such sale, enter into possession of said real estate, and hold, occupy and enjoy the same during the term for which it was sold, and the certificate mentioned in the preceding section of this act, duly proved and acknowledged, shall be presumptive evidence of the right of such purchaser after one year to receive possession thereof. In case a redemption from any sale is made within the time aforesaid, an indorsement shall be made on the certificate of sale, showing such redemption to be signed by the holder of such certificate. The said certificate, thus indorsed, shall be filed with the clerk. A certificate properly proved or acknowledged, so as to entitle it to be recorded, showing such redemption, shall also be delivered by the purchaser, or his assignee or representative, to the person who makes such redemption.

Entry of sale to be made.

Taxes to be a lien on

real estate.

§ 7. It shall be the duty of the clerk in all cases of such sale to make an entry of the same in the minutes of the proceedings of the board of trustees, with a description of the property sold, the amount for which the same was sold, the length of term or time, and the name of the purchaser, and of the amouut paid for redemption in case the same shall be redeemed.

§ 8. All taxes and assessments charged upon any real estate shall be a lien upon the same from the time of delivering the roll for such tax to the collector, and such lien shall have a priority over all other liens and incumbrances.

TITLE VIII.

MISCELLANEOUS.

recover expenses.

§ 1. Whenever any act or thing may be done or caused to be done Action to by the board of trustees or any of them, at the expense of any person, as provided in this act, such expense may be recovered in an action by said village against such person, and such person shall be liable therefor in addition to any penalty that may be prescribed.

need not

§ 2. Whenever any real estate in said village is owned by two or Notice more persons jointly, or as tenants in common, a notice served on one be served of such persous shall be sufficient notice to all, and for any purposes on only requiring a notice under this act; and whenever said owners reside one joint out of said village, it shall be sufficient to serve such notice on the oc- etc. cupant or lessee of such real estate, or the agent or person who has charge or control thereof.

tenant,

etc., pre

§3. The affidavit of the person posting, publishing or serving any Affidavit notice, order, rule, by-law, ordinance or regulation which has been of service, posted, published or served under the provisions of this act, or the sumptive rules, by-laws, ordinances or regulations made in pursuance thereof, evidence. of such posting, publishing or serving, shall be deemed presumptive evidence thereof in all courts and places, and in all actions and proceedings.

etc., to be

§ 4. Any notice, order, rule, by-law, ordinance or regulation of the Notices, board of trustees, signed by the clerk, shall be sufficiently signed. signed by The president or trustees need not sign the same, except as otherwise clerk. provided in this act.

received

5. It shall be the duty of the board of trustees of said village to cause Accounts to be published once in each year within the twenty days next preced- of moneys ing the annual election, in at least one newspaper published in said and village, or posted in five conspicuous places therein, a full and detailed expended account of all money received by them or the treasurer of said village lished. for the account and use thereof, and of all money expended therefor, giving the items of expenditures.

to be pub

§ 6. The president and trustees shall not receive any compensation Officers for their services, and they shall not be interested in any contract to not to which said village shall be a party.

receive compensa

§ 7. The term person, in this act, shall be deemed to include all tion." corporations as well as natural persons.

88. The present officers of the village of Olean, who were chosen Present by the people previous to the passage of this act, shall continue in officers. office for the full term for which they were elected and until their successors are chosen or appointed and have qualified as herein provided, but said officers shall be governed in their official action hereafter by the provisions of this act.

ordi

89. The existing ordinances, by-laws and regulations of the board Existing of trustees of the village of Olean, as the same shall have been passed nances. when this act takes effect and not inconsistent with this act, shall be, and continue in force, and have the same force and effect as if duly adopted, passed and published by the board of trustees of said village until the same shall be repealed by the board of trustees.

10. This act is hereby declared a public act, and the same shall Public act be liberally construed for every beneficial purpose thereof and shall be known as the charter of the village of Olean.

§11. The legislature may, at any time, amend or repeal this act.

12. Chapter seventy of the laws of eighteen hundred and fifty- Acts eight and the several acts amendatory thereof are hereby repealed, repealed.

General

tax of

$7,000 may be levied for engine

except when necessary to consummate some proceeding or act initiated or begun under and by virtue thereof; and all acts or parts of acts inconsistent with this act are hereby repealed.

§ 13. This act shall take effect immediately.

СНАР. 111.

AN ACT to authorize the common council of the city of Utica to raise by tax, and disburse money in providing an enginehouse in the eighth ward of the city of Utica.

PASSED April 29, 1882; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. The common council of the city of Utica may, in the year eighteen hundred and eighty-two, raise by general tax on the property of the city, at the same time and in like manner with the house, etc. other taxes raised therein in said year, the sum of seven thousand dollars, or so much thereof as may be necessary, to be used and expended by it in purchasing land therefor, and in building and completing an engine-house in the eighth ward of the city of Utica.

No bond or other collateral security required on being

§ 2. When completed and ready for use, such engine-house shall be kept, used and maintained as a part of the fire department of said city, under the charge and direction of the board of police and fire commissioners of said city.

§ 3. This act shall take effect immediately.

CHAP. 112.

AN ACT to amend chapter five hundred and seventy-one of the laws of eighteen hundred and sixty-six, entitled "An act to incorporate the Brooklyn Trust Company," and all acts amendatory thereof.

PASSED April 29, 1882.

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

SECTION 1. Section six of chapter five hundred and seventy-one of the laws of eighteen hundred and sixty-six, entitled "An act to incorporate the Brooklyn Trust Company," is hereby amended to read as follows:

§ 6. No bond or other collateral security shall be required from the company when appointed guardian, receiver, depositary, executor, administrator with or without the will annexed, trustee of any trust committed to them by any person or persons whomsoever, or by any appointed corporation, or which may be committed or transferred to them by guardian, order of the supreme court, or by a surrogate, or by any of the courts of record, or when appointed committee of the estates of lunatics, idiots, persons of unsound mind, or habitual drunkards, or upon any application to sell, mortgage or lease real property, or an interest in real property of any lunatic, idiot, person of unsound mind, or habit

ual drunkard of whose estate they shall have been appointed committee, or of any infant for whom they shall have been appointed guardian, or upon any application for authority to perform, or upon the performance of any duty by them in any capacity of guardian, receiver, executor, administrator with or without the will annexed, or in the performance of any trust or office committed to them by any court or otherwise; but all investments of moneys received by the said company in either of such characters shall be at the sole risk of said corporation; and for all losses of such money so invested by the said company the Liability. capital stock, property and effects of the said corporation shall be absolutely liable, and in case of dissolution of the said company by the legislature, the supreme court, or otherwise, the debts due from the company as guardian, receiver or depositary of moneys in court, or as executor, or as administrator with or without the will annexed, as trustee of any trust committed to them by any person or persons whomsoever, or by any corporation, or committed or transferred to them by order of the supreme court, or by a surrogate, or by any of the courts of record, and the debts due from the company as committee of the estate of any lunatic, idiot, person of unsound mind or habitual drunkard shall have a preference and shall be first paid out of the assets of the said company. The surrogate of any county Powers of. wherein the said company shall be appointed guardian, or executor, surrogates or administrator with or without the will annexed, shall have power to make orders respecting such trusts, and to require the said company to render all accounts which said surrogate might lawfully make or require if such guardian, or executor, or administrator with or without the will annexed, were a natural person. §2. This act shall take effect immediately.

CHAP. 113.

AN ACT to amend chapter two hundred and seventy-five of the laws of eighteen hundred and eighty, entitled "An act to provide for the collection of unpaid city taxes and local assessments in the city of Buffalo."

PASSED May 1, 1882; three-fifths being present.* The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Section four of chapter two hundred and seventy-five of the laws of eighteen hundred and eighty, entitled "An act to provide for the collection of unpaid city taxes and local assessments, in the city of Buffalo," is hereby amended so as to read as follows:

sale to be

by comp

4. The comptroller shall cause to be published twice in each week, List and for three weeks, in the official paper a list or statement of the real notice of estate charged with the payment of such taxes and assessments and published interest, and so liable to be sold, and also a notice that the said real troller. estate will, on a day at the expiration of the said three weeks, to be specified in such notice, and the succeeding days, be sold at public auction to the highest bidder, at the county and city hall in the said city of Buffalo, to pay the taxes, interest and expenses thereon which

Not returned by the Governor within ten days after having been received by him, and became a law without his signature, May 1, 1882.