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not have fully complied with the requirements of this section relative to any lot or parcel of said lands, said county treasurer shall charge the taxes on such lot or parcel of the town or city in which the same was assessed, and shall not thereafter admit the same, and the board of supervisors shall cause such taxes at their next annual meeting to be levied on the valuations of the estates, real and personal, of the town or city in which such taxes were originally assessed, and shall direct the same to be collected with the other taxes of the same year.

85. Whenever any tax charged on real estate returned to the county When treasurer and the interest thereon, at the rate of ten per centum per treseji rent annum to be calculated from the first day of March, when such tax estate for was payable, shall remain unpaid for six months from the said first mon pays day of March, the said county treasurer shall proceed to advertise and taxes. sell such real estate in the manner hercin provided for the payment of such tax and interest, and the expenses of such sale; the expenses of publishing list and notices, and of conducting the sale shall be a charge on the land sold, and shall be added to the tax and interest.

$ 6. The said county treasurer shall, immediately after the expira- List of tion of the aforesaid six months, cause to be published at least once in bonds and each week, for six weeks, in the two public newspapers designated by sale to be

published. the board of supervisors of said county for the publication of the session laws, a list or statement of the real estate charged with such tax and interest, and so liable to be sold, and also a notice that the said real estate will, on a day at the expiration of the said six weeks, to be specified in such notice, and the succeeding days, be sold at public anction at the court-house in the city of Oswego, in the county of Oswego, to discharge the taxes, interest and expenses aforesaid which may be due thereon at the time of sale ; the charge for publishing the said notice shall be one dollar, to each newspaper publishing the same, , for each piece or lot of land described in said notice. On the day mentioned in the said notice, the said county treasurer shall commence the sale of said real estate and shall continue the sale from day to day until such land shall be disposed of.

$ 7. The purchaser at such sale shall pay the amounts of their re- Bids, payspective bids to the said county treasurer immediately after the ment or. sale, and after such payment shall have been made, the said county treasurer shall give to the purchaser of any such real estate a certificato in writing describing the real estate purchased and the sum paid : and in case a purchaser fails to pay the amount of his bid as prescribed by this act, the said county treasurer is authorized to cancel said sale, by which all rights of said purchaser shall be extinguished, and to issue the certificate of sale thereof to the said county, or to any other person who will pay the amount due thereon. But should there when be no purchaser willing to bid the amount due on the lot or parcel of treasurer land to be sold, then the county treasurer is hereby authorized to bid chase. in said lot or parcel of land for the county, aud the said county of Oswego is hereby empowered to acquire and hold said lands as herein provided ; and at any time before the giving of a deed as hereinafter provided, the said county treasurer is hereby authorized to sell, assign and transfer the certificate of sale of any parcel of land bid off at such sale for said county to any person who shall forth with pay into the county treasury the amount which would be required to redeem the same under section eight of this act. The said purchaser or his legal Rights of representatives or assigns, or said county in case it shall hold said cer- purchaser. tificate of sale, or its assigns, may, immediately on receiving said certificate, by virtue thereof, and of this act, lawfully possess and



cupants to be removed.



When conveyance to be exe. cuted.

enjoy for his, its, and their own proper use, and the use and benefit of his and their heirs and assigns, or the rise and benefit of the

county, or its assigns forever, the real estate described in said When och certificate, unless redeemed as hereinafter provided. The holder of

said certificate, and in case the county holds the same, then the said county, in the name of its board of supervisors, may, at any time after the time limited in the eighth section of this act for the redemption ot such premises shall have expired, and said premises shall not have been redeemed as therein provided, cause the occupants of such real estate to be removed therefrom and the possession thereof to be delivered to him or it, in the same manner and by the same proceedings, by and before the same officers, as in the case of a tenant holding over after the expiration of his term without permission of his land

lord. Redemp- $ 8. The owner or occupant of any land or real estate sold for taxes

as aforesaid, or any other person, may redeem the same at any time within two years after the last day of such sale, by paying to the said county treasurer of said county, for the use of the purchaser, his heirs and assigns, the sum mentioned in his certificate and the interest thereon at the rate of ten per centum per annum, to be calculated from the date of such certificate, together with any tax and interest thereon, at ten per centum per annum, the holder of said certificate shall have paid in the interim between the days of sale and redemption,

§ 9. If such real estate sold for taxes, or any portion thereof, be not redeemed, as herein provided, the said county treasurer shall esecute to the purchaser, his heirs or assigns, or to the board of supervisors of said county of Oswego or its assigns, as the case may be, a conreyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee, subject, however, to all claims the county may have thercon for taxes or other liens or incumbrances. The county treasurer executing such conveyanco shall be entitled to demand and

receive from the purchaser one dollar for preparing such conveyance. How exe- § 10. Every such conveyance shall be executed by the treasurer of cuted,

said Oswego county, under his hand and seal, and the execution thereof shall be acknowledged before a proper officer, the same as other conreyances of real estate are executed and acknowledged under the laws of this state; and such conveyance shall be conclusive evidence that the sale was regular, and also presumptive evidence that all the

previous proceedings were regular according to the provisions of this Moness re- act. The moneys received by the said county treasurer upon every how to be such sale of real estate, for taxes, interest and charges shall be applied

by him, after deducting the expenses of the sale, in like manner as if the same had been paid to him by collectors of the several towns and the city in said county. Every certificate or conveyance executed by the county treasurer, in pursuance of the provisions of this act, may be recorded in the same manner and with the like effect as a deed acknowledged or proven before any officer authorized by law to take the proof and acknowledgment of deeds, provided, however, that no conveyance executed in pursuance of this act, of lands which shall at the time of the expiration of the two years given for the redemption thereof, or any part thereof, be in the actual occupancy of any person, shall be recorded until the expiration of a six months' potice to redeem, given in the same manner as now required in case of lands sold by the comptroller. And the certificate of filing of evidence of the service of such notice shall be recorded with such conveyance.

$ 11. Whenever any purchaser under such sale shall be unable to


Certifi. cates may be recorded.

Reimn. burse

when ap

recover the possession of the real estate sold to him, by reason of ments to any error or irregularity in the assessment of any person or property, in case of

purchasers or in the levying of a tăx or any proceedings for the collection of any irregula

. tax, the board of supervisors of said county shall reimburse the purchase-money so paid with interest, the same to be presented and audited as other county charges, and by them to be charged over to the town, towns or city where the irregularity arises.

$ 12. Where no provision is made in this act, all the general laws General of this state in relation to the assessment and collection of taxes, the latter sale and redemption of lands sold for taxes, and all matters relating plicable. thereto shall, so far as they are applicable, be in force in the county of Oswego; except that it shall not be required, or be necessary, to publish a notice of redemption. When any authority is given or duty enjoined by those laws on the comptroller of the state, the same authority shall be exercised and the same duty shall be devolved on the county treasurer of Oswego county.

$ 13. In every case where the collectors of the city and towns in Actions hy said county shall have been discharged from liability on account of tivensooreer any uncollected taxes returned by them to the county treasurer of said tax. county, said county treasurer may maintain an action for the recovery of the amount so remaining unpaid and uncollected, with interest at the rate of ten per centum per annum to be computed from the first day of March when the said tax was payable, in his name of office, against the person or corporation liable for such tax, or the representative of such person or corporation, in any court of competent jurisdiction in which the proceedings. costs, judgments and executions shall be the same and with the like effect as in actions between other public officers and individuals, and the amount collected shall be applied in the same manner as if paid to the county treasurer by the collectors of said city and towns. Nothing in this section contained shall be construed to repeal or abridge any powers now had by officers for the collection of taxes in said city and town.

$ 14. After the said board of supervisors have acquired the title in Lands purfee to any lands sold for taxes in said county of Oswego, euch lands chased by shall be exempt while so owned by said county from all taxes; and the empit froin county treasurer of said county is hereby directed to prepare and present to the said board of supervisors, on the first day of its annual session in each and every year, a statement designating such lands, and the said board of supervisors are hereby authorized and directed to strike such lands from the tax-roll of the city or towns in which the same are situated. The title acquired by the board of supervisors in Title to pursuance of this act shall be held by them in trust for said county of be held in Oswego, and may be disposed of by them at such times and on such county. terms as shall be determined on by a majority of such board, at any regular or special meeting thereof. Whenever a sale of any lands be- Notice of longing to said county shall be made, the said county treasurer is sale : hereby directed to cause a notice of such sale, designating the lands lands. sold, to be filed with the town clerk of the town, or the city clerk of the city, in which the same is situated ; and the said town or city clerk is hereby directed to notify the assessors of said town or city of the filing of such notice or notices in time for the said assessors to assess said lands on the next tax-roll.

$ 15. The assessment and collection of taxes, the sale of lands for Assessnon-payment of taxes, made in the county of Oswego under and by etc., legalvirtue of chapter sixty-five of the laws of eighteen hundred and seventy- ized.



for .


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Inconsistent acts repealed

eight and the acts amendatory thereof, and all acts done thereunder,
are hereby in all respects legalized, ratified and confirmed.

$ 16. All acts or parts of acts inconsistent herewith, so far as the

county of Oswego is affected thereby, are hereby repealed, except that and vested the rights of purchasers and all other persons who have acquired any

rights or interest in the lands sold under or by virtue of the acts above
referred to shall in nowise be affected by said repeal; and all certifi-
cates issued or conveyances made or to be made on account of sales of
lands sold under the aforesaid acts shall have the same force and effect
as if the said acts had not been repealed.

$ 17. This act shall take effect immediately.



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AN ACT to authorize the trustees of the village of Little Falls

to receive and accept a grant for a market-place and to raise
funds by loan and tax to improve the same.

PASSED June 8, 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 trustees of the village of Little Falls are hereby an-
thorized to receive and accept a grant of land by deed for a market-
place and public ground, and to borrow money, not to exceed two
thousand dollars, to improve the same.

§ 2. The amount of money borrowed under the last preceding section, with interest thereon, shall be added to the amount to be raised by general tax in the village of Little Falls, in four equal parts, one part with the annual interest on the whole amount unpaid, in each of the four years next after the said loan is made, and the same shall in such year be assessed, levied and collected as are the other general taxes in said village.

$ 3. This act shall take effect immediately.

Amount borrowed to be added to general tax.

CHAP 821.

AN ACT relative to debts discharged in bankruptcy.

PASSED June 8, 1882,
The People of the State of New York, represented in Senate and
Assembly, do enact as follows :

SECTION 1. That no subsequent or new promise hereafter made by brothe in any person duly discharged in bankruptcy to pay any debt so dis

charged in bankruptcy shall revive such debt against the person so by debtor. discharged, unless such subsequent or new promise shall be contained

in some writing signed by the person to be charged thereby.

§ 2. This act shall take effect immediately.

New promiso

and signed


AN ACT fixing the salaries of the stenographers of the supreme court in and for the sixth judicial district.

PASSED June 8, 1882 ; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Each of the stenographers of the supreme court in the Salary. sixth judicial district whose appointment is provided for in section two hundred aud fifty-eight of the Code of Civil Procedure shall receive a salary of two thousand dollars per annum, to be paid as prescribed in section two hundred and fifty-nine of the Code of Civil Procedure.

2. This act shall take effect immediately.

CHAP 896.



AN ACT in relation to drains, ditches and water channels

constructed before the year eighteen hundred and seventytwo, for draining swamps, marshes and other low lands.

Passed June 8, 1882 ; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. All drains, ditches and water channels in this state for Certain draining swamps, marshes and other low lands made, completed or otel, dieconstructed before the first day of January, eighteen hundred and clared to seventy-two, under any general or special law, and which, since that time, have been under the undisputed supervision or been maintained or kept in repair by town or other officers having the general charge thereof under said laws, are hereby declared constructed and maintained for the public health and to be in all respects lawful drains, ditches and water channels; and in all proceedings relating to the same where express grants cannot be shown, the easements and rights Easeof way therefor shall be deemed to have been legally and irrevocably ments dedicated and licensed to the public by the several owners of the lands dedicated upon which the same were and are located ; and where any such public. officers shall have kept any such drains, ditches and channels in repair and the expense thereof shall not have been heretofore assessed and collected, the same shall be assessed and collected in the nanner provided by the law under which said drains, ditches and channels were constructed.

§ 2. This act shall not apply to or affect any suit now pending in Not to which the regularity or legality of any proceedings taken or rights

pending acquired for the construction or completion of any drain, ditch or suits. water channel herein mentioned are in issue or may be questioned by any party thereto.

$ 3. The counties of Kings, Richmond, Westchester, Rockland, Living- Nor to ston, Otsego, Ulster, Cayuga, Orange, Tompkins, Warren, Herkimer, counties. Delaware and Albany are hereby exempted from the provisions of


to the



this act,

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