manner as in the judgment of the said board of estimate and apportionment may be most beneficial to the city.

§ 94. Estimate of expenditures by officers and department.— On or before the commencement of each fiscal year all heads of departments and officers empowered by this act, or by city ordinance, to control or authorize expenditures, shall furnish to the mayor estimates in writing of the amount of expenditures for the next fiscal year, in their respective departments or offices, including a statement of the salaries of all their officers and other employes, which estimates the mayor shall lay before the board of estimate and apportionment at its first meeting thereafter.

95. Proceedings of board of estimate and apportionment.- It shall be the duty of the city clerk to keep a journal of all the proceedings of the board of estimate and apportionment, and of every vote by ayes and noes taken at any meeting thereof. The minutes of each meeting shall be printed in full in the official newspaper within six days after its adjournment and pamphlet copies immediately distributed, one to each member of the board and of the common council, one to the head of each department and one to every taxpayer entitled thereto under section four hundred and thirty-one of this act. At the end of the year the printed minutes shall be indexed and bound in adequate number.

§ 96. Power to issue bonds. The common council may, by ordinance, authorize the issue of bonds of the city, payable in future fiscal years, for the following purposes:

1. The extension or improvement of the water works system, or the increase of the water supply, or the acquisition of lands, easements, water or water rights, for such purpose.

2. The construction, extension and repair of sewers, including the purchase of lands, materials and appliances therefor.

3. The acquisition of lands and buildings, or the construction of buildings, for the fire department, or for the equipment of the fire department with necessary engines, fire apparatus and supplies.

4. The building, enlarging or improving a school house, or purchasing or procuring a site for a new school house.

Such an ordinance, before it takes effect, shall be submitted to and approved by the board of estimate and apportionment by an affirmative vote of at least four members of the board. Provision shall be made for the payment of such bonds in the year in which they shall fall due by the insertion of the proper sum in the annual estimates for the year in question.

$97. Issue of bonds.- Bonds or other obligations of the city shall be signed by the mayor and the treasurer, and countersigned by the comptroller. They shall be made payable at such times, within twenty years after their respective issues, as the common council in such ordinance shall direct, and may be made payable in equal annual installments. Such bonds shall be issued in sums of one thousand dollars each, with interest payable semi-annually, at a rate not exceeding five per centum per annum. They shall be sold on sealed proposals or at public auction, upon notice published in the official newspaper, and in such other newspapers as the board of estimate and apportionment may determine, for at least three weeks prior to the time of such sale or the opening of such proposals. The board shall award the same to the highest bidders at not less than par and accrued interest. The bonds shall be consecutively numbered from one to the highest number issued, and the treasurer shall keep a record of the number of each bond or obligation, its date, amount, rate of interest, when and where payable, and the purchaser thereof, or the person to whom they are issued.

TITLE VI.

ASSESSMENT, LEVY AND COLLECTION OF TAXES.

Section 110. Board of assessors.

111. Powers and duties of assessors.

112. Description of premises.

113. Map or description to be prepared by city engineer
114. Maps, et cetera, to be filed in office of assessors.
115. Assessment of omitted real estate; reassessments.
116. Correction of errors in assessment rolls.

117. Registry of unoccupied premises.

118. Lighting and fire districts.

119. Levy and collection of taxes.

120. Delivery of ward tax lists and warrant.

121. Notice of receipt of tax lists; payment of taxes to treas

urer; fees.

122. Notice to delinquents.

123. Collection by distress and sale.

124. Official bond of collector.

125. Failure of collector to return warrant.

126. Return of unpaid taxes on personal property to county

treasurer.

Section 127. Sale of real property for unpaid taxes.
128. Redemption.

129. Payment of bids; resale in case of failure.
130. Delivery of certificate to purchaser.

131. Rights of certain persons to notice.

132. Conveyance to purchaser.

133. Equalization.

§ 110. Board of assessors. The assessors of the said city shall be the board of assessors thereof. They may appoint, to hold office during their pleasure, such assistants or subordinates as may be authorized by the common council.

§ 111. Powers and duties of assessors. The board of assessors shall meet at the mayor's office, in the city hall in said city, at seven o'clock in the afternoon on the second Tuesday of January in each year, and elect one of their number chairman; and between the second Tuesday of January and the fifteenth day of July in each year they shall assess, in the manner prescribed by law, all property, real and personal, in said city, not exempt by law from taxation, and in making such assessments they shall provide and use a separate book for each ward; the assessors, after completing their assessment rolls, instead of posting notice thereof shall give such notice by publication thereof, for three weeks, in the official newspaper.

§ 112. Description of premises. In the assessment of any lands in the city, it is sufficient to state the name of one of the owners of such lands, if the owner or owners be residents of the city, or, if they be non-residents, and the ownership is unknown to the assessors, then the assessment may be designated unknown, the number of the lot and the block on which it is situated, if the same be subdivided into lots and blocks, or the number of the lot or farm lot if not so subdivided into blocks and lots, and designated upon the city map last adopted by the common council, and also the street and number of any building thereon; but if the land be vacant or the building thereon not numbered, then the name of the street on which it fronts and a brief description of the premises shall be given. In case no inhabited building be on the land and the residence of the owner бe unknown, such owner may be designated as unknown. No assessment hereafter made in said city shall be held to be invalid because the same may be made out, in terms, against owner or owners unknown, or the estate of a deceased person (naming such person), or the executor, administrator, heirs or devisees of a deceased person

(naming such person), or against a company or firm name, or against a person in whom is the record title, though not the actual title of the property, or for any cause arising through ignorance or mistake as to the name of the owner or owners of the property assessed, whether individual or a corporation, provided that such property is sufficiently described on the assessment rolls to identify and indicate the particular property which it was intended to assess. Every assessment roll shall be considered as referring to the last adopted map, unless it be otherwise stated therein.

§ 113. Map or description to be prepared by city engineer.- The common council may, from time to time, direct the city engineer to prepare and furnish to the board of assessors, and file the same with the city clerk, for their use, a map or brief description of any real estate in the city, or to prepare a roll or rolls of any real estate in the city for the board of assessors, exclusive of valuation.

§ 114. Maps, et cetera, to be filed in office of assessors. The common council may provide that the office of the board of assessors shall be the repository of such maps, records, documents, surveys and other matters as may facilitate the full and accurate description of the real estate in the city of Schenectady, and direct the manner of keeping them; and shall provide that the same shall be so kept as to show the names of the owners and claimants to each piece and parcel of land, so far as the same can be ascertained.

§ 115. Assessment of omitted real estate; reassessments.— If any taxable real estate has been omitted in any of the general tax rolls for any of the three preceding years, the board of assessors may insert, or cause to be inserted, in the roll for the current year, in addition to its share of the tax for such year, the proportion of the tax it should have borne in such preceding years, or either thereof, stating such additional taxes separately, and such additions shall be collected as part of the tax for the current year; and in case any taxes levied on any real estate in said city shall remain unpaid or uncollected for any year, said assessors are hereby empowered to reassess such real estate, and the same shall be collected as part of the tax of the current year, and in the same manner. But such taxes shall not be reassessed for a longer period than six years from the time they became due and payable.

§ 116. Correction of errors in assessment rolls.- Whenever there is a manifest error in copying any assessment rolls, or levying or extending any tax or assessment, the common council may, at any time within three months after the completion of said assessment

rolls, and upon ten days' written notice to the person interested, by a vote of two-thirds of all the members elected, correct, cancel, remit or add to the same, but shall have no power to alter any valuation made by the assessors.

§ 117. Registry of unoccupied premises. The owners of unoccupied lots or premises in the city may cause a true description of the same to be registered in a book kept by the city clerk for that purpose, with the name of the owner, if a resident of the city, and if not, with the name of any resident of the city as an agent for said. property; and in the assessment of real estate for local or general taxation, all papers or notices required to be served on the owners or resident occupants of lots, shall be served on such owner or agent, with the same effect as if such lots were occupied.

§ 118. Lighting and fire districts. The common council may determine what parts of the city shall be subject to assessment and taxation for the purpose of raising money to pay the expenses of the lighting department and of the fire department, which shall be designated as the lighting and fire district. The common council. may alter the bounds of the same, from time to time, as it shall deem proper. Such district shall not include any territory situated more than one thousand feet from some public lamp post, electric light, or fire hydrant.

§ 119. Levy and collection of taxes. The city clerk shall send to the clerk of the board of supervisors of the county of Schenectady, at the first meeting of such board after the adoption by the common council of the tax budget, a certified copy of such budget, and of the resolution of the common council adopting the same. The board of supervisors of the county of Schenectady shall cause the amount of such budget to be assessed, levied and collected with the other taxes to be collected in said city, according to law, and pay to the treasurer of said city, as provided in this act, which several amounts shall be expended and applied for the purposes for which the same were raised, assessed and collected; and the treasurer of said city shall keep separate accounts of the same. The city treasurer shall pay over to the county treasurer the state and county taxes collected in said city, at the time and in the manner that town collectors are required to do.

§ 120. Delivery of ward tax lists and warrant.- The supervisor of each ward in said city shall, on or before the fifteenth day of December in each year, deliver to the city treasurer the tax lists of his ward and the warrant of the board of supervisors for the collection