V TITLE V. MISCELLANEOUS PROVISIONS OF A GENERAL NATURE. SEC. 1. Town and city clerks to return names of assessors and collectors. 2. Delinquent town clerks and assessors to be reported. 3. Bonds, notes, &c. sent for collection, not to be taxed. 4. When tenant paying tax, may sue therefor or retain out of rent. 5. Losses sustained by default of collector or treasurer, on whom chargeable. 6. Comptroller to cancel erroneous charges of U. S. direct tax. 7, 8 & 9. Proceedings to insure correct returns. 10. Certificates and conveyances, may be recorded, &c. 11. Sales of lands for taxes for opening roads, how to be made. 12 & 13. Comptroller to send forms, &c. to county treasurers. 14. Comptroller to cause this Chapter to be printed and distributed. 15. Punishment for neglecting the execution of this Chapter TITLE S. town and 1. The clerks of the cities of New-York, Albany, Hudson, Duty of Schenectady and Troy, and the town clerks of the several city clerks. towns, shall yearly, before the first day of October, in each year, certify and deliver to the supervisors of their respective towns, the names of all the assessors and collectors in their respective cities and towns, and the same shall be delivered to the board of supervisors, at their next meeting. [419] board of sors. $ 2. The boards of supervisors of the several counties, at Duty of every annual meeting, shall transmit to the comptroller the supervi names and places of abode of the town clerks and assessors, in their respective counties, who shall have wilfully refused or neglected to perform the duties required of them in this Chapter; and the comptroller shall thereupon give notice to the district attornies of the proper counties, to the end that they may prosecute such delinquent town clerks and assessors, for the penalties incurred by them. sent to this collection. not to be S3. When any bond, mortgage, note, contract, account or Bonds, &c., other demand, belonging to any person not being a resident state for of this state, shall be sent to this state for collection, or shall be deposited in this state for the same purpose, such property taxed. shall be exempt from taxation; and nothing contained in this Chapter shall be construed to render any agent of such owner liable to be assessed or taxed for such property; but every such agent shall be entitled to have any such property deducted from his assessment, upon making affidavit, before the assessors at the time appointed by them for reviewing their assessments, that such property belongs to a nonresident owner, and therein specifying his name and residence. Act concerning the Revised Statutes, passed Dec. 10, 1828, § 5. tenant for S 4. When the tax on any real estate shall have been col- Remedy of lected of any occupant or tenant, and any other person, by taxes paid. agreement, or otherwise, ought to pay such tax, or any part thereof, such occupant, or tenant, shall be entitled to recover, by action, the amount which such person ought to have paid; or to retain the same from any rent due, or accruing from him to such person, for the land so taxed. $5. All losses which may be sustained by the default of Losses by TITLE 5. or county treasurer. Sales for U. 8. direct tax. Comptrol ler may require correct returns. [420] Duty of supervi upon. the collector of any town cr ward, shall be chargeable on such town or ward. All losses which may be sustained by the default of the treasurer of any county, in the discharge of the duties imposed by this Chapter, shall be chargeable on such county. And the several boards of supervisors shall add such losses, to the next year's taxes of such town or county. $ 6. Whenever it shall appear to the comptroller, that any charge of arrears of the direct tax of the United States, returned to his office as unpaid, has been paid to any of the collectors of that tax, or that the same lands have been twice charged with the same tax, he shall cancel the erroneous charge on the books of his office. S7. If, in consequence of having received irregular and imperfect descriptions of the lands of non-residents in any town, the comptroller shall apprehend that irregular or imperfect returns may again be received, he may give notice of such apprehension to the board of supervisors of the proper county, at their annual meeting, specifying the several towns in such county, the returns from which will probably require correction. S8. It shall be the duty of such board of supervisors to sors there require the assessors and the collector of such town, specified in the notice of the comptroller, to meet in such town at such place as shall be designated by the supervisors, within thirty days of the expiration of the time, when the collectors are to make their returns to the county treasurers. Of asses- S9. It shall be the duty of the assessors and collectors to collectors. meet pursuant to such requisition. The collectors shall specify to the assessors, the several lots to be returned as non-resident property, by reason of the non-payment of the taxes; and the assessors shall arrange the same according to the provi sions of this Chapter, and shall examine the descriptions of the lots; and in case any of them are found erroneous and imperfect, they shall correct the same, conformable to such instructions as may have been received from the comptroller, and the collector shall thereupon return the lots as arranged and described by the assessors, to the county treasurer. Comptrol ler's certifi cate or deed. Sales for taxes for opening roads. Blank forms and instructions. S10. Every certificate or conveyance executed by the comptroller in pursuance of the provisions of this Chapter, may be recorded in the same manner, and with the like effect, as a deed regularly acknowledged or proved, before any officer authorized by law, to take the proof and acknowledgment of deeds. $ 11. All sales of lands charged with taxes in arrear for opening and improving roads within this state, shall be conducted in the manner herein before prescribed; and the owners of the lands sold, shall be allowed to redeem within the same time, and on the same conditions. S 12. The comptroller shall, from time to time, at his discretion, transmit blank forms of assessment rolls, and of returns of unpaid taxes, to the several county treasurers in this state; together with such instructions as he shall think useful, for TITLE & the purpose of enforcing the uniform and proper execution of this Chapter. tion there. S 13. The county treasurers shall distribute such of the said Distribuforms and instructions, as shall have been intended for the or use of assessors, among the town clerks, in their respective counties, who shall deliver the same to the assessors in their respective towns. The county treasurer shall also transmit or deliver a copy of such forms and instructions to each of the assessors in any city in his county. this chap [421] $14. The comptroller shall, from time to time, whenever he Copies of shall find it to be necessary, cause to be printed, at the expense ter. of this state, a sufficient number of copies of this Chapter, to furnish one copy to each county treasurer, supervisor, town clerk, assessor and collector within this state; and shall transmit to each county treasurer a sufficient number for his county. Every county treasurer receiving such copies, shall immediately transmit, at the expense of the county, to the clerk of each town therein, five copies, to be distributed by him among the officers entitled thereto; and he shall also transmit or deliver one such copy to each assessor and collector, in every city in his county. guilty of neglect of duty. $15. If any of the officers concerned in the execution of Officers this Chapter, shall wilfully neglect or refuse to perform the duties assigned them, such officer shall be deemed guilty of a misdemeanor, and on conviction shall be punished by fine or imprisonment, or both, in the discretion of the court. See Laws of 1843, ch. 179; 1836, ch. 117; 1828, ch. 11, of the second TITLE VI. SPECIAL AND LOCAL PROVISIONS. Sac. 1, 2 & 3. Special provisions concerning taxes, in Kings county. 4, 5 & 6. Special provisions concerning taxes in Albany. 7. Collectors of certain towns in Essex county, to receive mileage. 8. Certain cities to be deemed towns under this Chapter county. S1. The assessors of the several towns in the county of Kings Kings, shall complete their assessment rolls, on or before the first day of July, in each year; and shall deliver the same, on or before the first day of August, in each year, to the supervisors of their respective towns. 32. The board of supervisors of the county of Kings, shall ib. deliver their warrants and tax lists to the collectors of the several towns in that county, on or before the first Tuesday of September, in each year; and the collectors shall settle their accounts with the county treasurer, on or before the first Tuesday in November, in each year. $3. The town clerks of the several towns in the county of Kings, shall certify and deliver to the supervisors of their respective towns, between the first Tuesday of May and the TITLE 6. Time for collecting taxes in Albany. Collectors first Tuesday of August, in each year, the names of all the assessors and collectors in their respective towns. S4. The time for the collection of taxes in the city and county of Albany, shall be and is hereby extended to the first day of March in every year; and the warrants to the collectors of the several towns and wards of the said city and county, shall be conformed to this provision. Act concerning Revised Statutes, passed Dec. 10, 1828, § 21. S 5. If any collector, chosen or appointed for any of the in Albany. wards in the city of Albany, shall, after such election or Ib. [422] Mileage collectors in Essex. appointment, die, resign, or remove out of the said city before he shall have entered upon, or completed the duties of his office, or if he shall, by reason of sickness, or other cause, be disabled from performing and completing such duties, it shall, in every such case, be the duty of the mayor, aldermen and commonalty of said city, to appoint a collector for such ward, for the remainder of the year; who thereupon shall have the same powers and privileges, be subject to the like duties and penalties, and entitled to the same compensation, as the collector in whose place he was so appointed. S6. It shall be the duty of such collector, so to be appointed, before he shall enter on the duties of his office, to enter into a bond with the like penalty, and subject to the same condition, as other collectors are required to enter into by law. S7. It shall be the duty of the treasurer of the county of allowed to Essex, on the settlement of the accounts of the several collectors of the towns of Minerva, Keene, and Schroon, to allow and pay them mileage, to be calculated for every mile necessarily travelled from their respective dwellings, to the office of the treasurer, after the following rates: What cities deemed towns. 1. To the collector of the town of Minerva, thirty-seven and a half cents per mile: 2. To the collectors of the towns of Keene and Schroon, twenty-five cents per mile: But the sum to be paid to either of the said collectors, shall in no case exceed the sum of four per cent. upon the amount of the tax on the lands of non-residents, returned by such collector to the county treasurer. S8. Every city not divided into wards, for the purpose of choosing supervisors and assessors, shall be deemed to be a town within the provisions of this Chapter. This Title has been modified by several acts which repeal so much as is inconsistent with them. See Laws of 1831, ch. 124; 1840, ch. 369; 1838, ch. 206; 1841, ch. 154. See Laws of 1833, ch. 250, as to tax on non-residents. CHAP. XIV. Of the Public Health. (Took effect 1st January, 1828.) - Of the officers of health in the city of New-York. TITLE 1. TITLE 3. Of quarantine, and regulations in the nature of quarantine, Internal regulations for the preservation of the public TITLE 4. Of the marine hospital, and its funds. TITLE 5.- General provisions applicable to the city of New-York. TITLE 6. Regulations for the preservation of public health in other ports and places of the state. TITLE 7.- General regulations concerning the practice of physic and surgery in this state. TITLE I. TITLE 1 [423] OF THE OFFICERS OF HEALTH IN THE CITY OF NEW-YORK. SEC. 1 & 2. Board of health; president and members how appointed, &c. 3. Who commissioners of health. 4 & 5. Duties of health officer; power to appoint assistant. 6 to 11. Duties of resident physician and health commissioner. 12 & 13. Salaries and fees of commissioners of health and health officers. 14. Consulting physicians, how appointed, and duties. 15 & 16. Inspectors of health how appointed; their fees and duties. Health. § 1. There shall continue to be a Board of Health in the Board of city of New-York, of which the mayor shall by right of office be president, and the members of which shall, from time to time, be appointed by the common council of the city. This Chapter was compiled, with various alterations, and additions, from 2. In case the mayor shall, from any cause, be unable to Ib. attend to the discharge of his duties as a health officer, the board of health may choose one of their own number as president, who shall possess all the powers and perform all the duties of the mayor under this Chapter. sioners of $ 3. The health officer, resident physician, and health com- Commis missioner of the city, shall be the commissioners of health. health. S4. The health officer shall perform all the duties hereafter Health specified in this Chapter, and such other duties as the board or commissioners of health shall lawfully require. officer. ant. $5. The health officer may appoint an assistant, for whose His assist conduct he shall be responsible, and who may perform all the duties required of the health officer. Such assistant, before he shall enter on the duties of his office, shall take the oath prescribed in the constitution of this state. See Laws of 1839, ch. 359 forming a board of appeal. Post, vol. 3, p. 384. S 6. The resident physician shall visit all sick persons Resident reported to the mayor, or to the board or commissioners of physician. |