Buildings

bow repaired

Steeples, cupolas, &c.

how covered.

adjudge such fines and penalties as they, in their discretion, shall think fit and proper, and also in their discretion, to cause such nuisance to be abated and removed.

VI. And be it further enacted, That if any dwelling-house, store-house or other building, already erected and now covered with boards or shingles within the said city southward and westward of the line last mentioned, shall at any time hereafter require to be new roofed, it shall and may be lawful for the proprietor or proprietors thereof, to roof the same with boards or shingles, or in such other manner as was customary before the passing of this act, any thing herein contained to the contrary notwithstanding.

VII. And be it further enacted, That all roofs, stee. ples, cupolas and spires of churches and other public buildings, may be covered with boards and shingles, and all privies not exceeding ten feet square and fifteen feet in height, and all fire-engine houses of the corporation, and all lime-houses which shall be erected by the express permission of the corporation, may be built of wood and boards, or brick and stone, and covered with boards or shingles, any thing in this act to the contrary notwithstanding.

VIII. And be it further enacted, That the first, sePart of the cond, third, fourth, fifth, sixth and seventh sections of the act hereby amended, except as to suits now depending, be and hereby are repealed,

act repealed.

CHAP. LXXIII.

An ACT to enable the mayor, recorder and aldermen of the city of New-York, to raise money by tax, and for other purposes.

I.

'B'

Passed June 1, 1812.

E it enacted by the people of the state of NewYork, represented in senate and assembly, That the mayor, recorder and aldermen of the city of New90,000 dolls. York, as the supervisors of the city and county of New York, or a majority of them, of whom the mayor or recorder shall be one, shall be and hereby are empowered, as soon as conveniently may be after the pas

raised or certain pur

poses,

i

sing of this act, to order and cause to be raised by a tax on the estates real and personal of the freeholders and inhabitants of and situate within the said city, and to be collected, a sum not exceeding ninety thousand dollars, to be applied to the support and maintenance of the poor of the said city and county, the support and repairs of the Bridewell of the said city, the support and maintenance of criminal persons, the repairing and taking care of other public buildings in the said city, belonging to or under the custody and care of the mayor, aldermen and commonalty of the city of New-York, the making, regulating, repairing and improving the public streets and roads in the said city and county, the defraying other contingent expenses arising within and properly chargeable to the said city and county, and for defraying the expenses which the mayor, aldermen and commonalty of the city of New-York, may sustain or be put to in exercising the powers vested in them, by the act passed the second day of April, 1803, entitled " an act to invest the mayor, aldermen and commonalty of the city of New-York, with adequate pow. er in relation to certain objects of importance to the police and health of the said city," and for supplying the deficiences of former taxes upon any and every of the wards of the said city, owing to the insolvency or inability of the collectors of the said wards. any or either of them, or others and fees of collection not heretofore provided for, such deficiences, however, to be assessed on the estates real and personal of the freeholders and inhabitants of and situate within the said wards respectively, where they shall happen as afore- 70,000 dolls. said; and also, a further sum, not exceeding seventy raised. thousand dollars, by a tax on the estates real and personal of the freeholders and inhabitants of and situate within the said city, to the southward of a line beginning at the North liver at a piace called Deklynes's ferry, a little to the northward of the State-Prison, thence eas wardly in front of the new banking houses to the road, commonly called the Sandy-hill road, thence along the said Sandy-hili road to the northward of Potter's field and the house of William Neilson, to the Bowery road, to a street commonly called Stuyvesant-street, and through the middle thereof to the Last

more to be

river; to be applied to the payment of so many watchHow applied. men as the mayor, aldermen and commonalty of the city of New-York, in common council convened, shall appoint and employ for watching and guarding the said city, to the purchasing of oil, providing lamps and putting up of the same, and repairing, cleansing and lighting those, which now are or hereafter may be erected within that part of the said city last described, to the cleansing and repairing public wells and pumps in the said city, and to defray the other contingent expenses arising in and properly chargeable to that part of the said city, to the southward of the line aforesaid, as the said mayor, aldermen and commonalty in common council convened, may from time to time direct, and for supplying deficiences of former taxes upon the same part of the same city last described, owing to insolvencies and fees of collectors not heretofore provi. ded for, such deficiences, however, to be assessed on the estates real and personal of the freeholders and inhabitants of and situate within the said wards respectively, where they shall happen as aforesaid, to the southward of the line aforesaid.

II. And be it further enacted, That the said several Manner of sums of money shall be assessed in the manner di assessing and rected by the act, entitled “ an act for the assessment

collecting.

Collectors

compensation.

and collection of taxes," and each person's tax in one ward, shall be collected in one payment, and the monies so collected paid into the hands of the treasurer or chamberlain of the said city, at such time after the passing of this act, as the said mayor, recorder and aldermen, as the supervisors of the city and county of New-York, or a majority of them, of whom the mayor or recorder shall be one, shall appoint and direct.

III. And be it further enacted, That it shall be law. ful for the collectors of the first, second and third wards of the said city, to retain in their hands three cents on each dollar by them collected: the collectors of the fourth, fifth, sixth, seventh and tenth wards of the said city, to retain in their hands four cents on each dollar by them collected; and the collectors of the eighth and ninth wards of the said city, to retain in their hands five ante on each dollar by

them collected, and no more, as a full compensation for their trouble in collecting and paying to the said treasurer or chamberlain, the monies which shall be raised by virtue of this act.

tax how col

IV. And be it further enacted, That wherever any tax of any description, on lands or tenements within Remaining the city of New-York, shall remain unpaid on the day lected, upon which the collectors are limited by law to account for the collection of the same, and the collectors of the ward in which the same shall be charged, shall make affidavit before the mayor or recorder, or one of the aldermen of the said city, that the owner or owners of the premises on which the same is imposed, cannot, upon diligent enquiry, be found, or that being found, he, she or they have not sufficient personal estate on the premises, whereon the said tax can be levied, it shall be lawful for the mayor, recorder and aldermen of the said city, or any seven of them, of whom the mayor or recorder shall be one, to issue a warrant under their hands and seals, directed to and requiring some proper person to levy the said tax, by distress and sale of the goods and chattels of the owner or owners of such lands or tenements respectively, wheresoever the said goods and chattels may be found in the said city, together with the costs and charges of such distress and sale, rendering the overplus, if any, to the person or persons whose goods and chattels shall be so distrained and sold: Provided, and be Arrears of it further enacted, That nothing herein contained shall ed pursuant be construed to prevent the mayor, aldermen and 1898. commonalty of the city of New-York, from collecting the arrears of any such tax, under and by virtue of the act, entitled "an act for the more speedy collection of taxes and assessments in the city of NewYork," passed the 1st April, 1808.

taxes collect

to a law of

How to be

V. And be it further enacted, That whenever the arrearages of any tax shall be collected in manner credited. aforesaid, the same shall be carried to the crèdit of the ward in which the same shall have been charged.

VI. And be it further enacted, That it shall be lawful for the said mayor, aldermen and commonalty, from Wells and time to time, to dig, sink and make, and cause to be

pumps made

dug, sunk and made, such and so many public wells and pumps in the said city, and at such places therein, as they shall think necessary or convenient for the said city, and to cause estimates of the expense thereof, and a just and equitable assessment of such expenses together with the charges of the assessment and collec tion thereof, to be made upon and among all such lands, tenements, hereditaments and premises, and the owners and proprietors thereof, as may be benefitted thereby, in proportion as nearly as may be to the advantage which each shall be deemed to acquire, and the said mayor, aldermen and commonalty shall appoint three discreet and disinterested freeholders, to make such Estimate of estimate and assessment, who, before they enter upon their trust, shall severally take an oath before the mayor, recorder or one of the aldermen of the said city, to make the said estimate fairly and impartially, according to the best of their skill and judgment, and the said freeholders, or any two of them, after having made such estimate and assessment, shall certify and report the same, in writing, to the said mayor, aldermen and commonalty in common council convened, and the same, when ratified and confirmed by the said comSuch esti- mon council, shall be binding and conclusive upon on owners of the owners and proprietors of such lands, tenements,

expense how

to be made.

mare binding

lots.

hereditaments and premises, so to be assessed respectively, and all other persons whomsoever, and the respective sums so to be assessed upon the said lands, tenements, hereditaments and premises respectively, and the respective owners and proprietors thereof, shall be a lien or charge on such lands, tenements, hereditaments and premises respectively, whereupon the same shall be so assessed, and as well the owners as The sum to also the occupants thereof, and each and every of them demanded. shall moreover respectively be liable upon demand to

be paid when

pay the sums at which such lands, tenements, hereditaments and premises respectively so owned or occupied by him, her or them, shall be so assessed, to such person as the said common council shall appoint to receive the same, and in default of payment of the same or of any part thereof, it shall be lawful for the said mayor, aldermen and commonalty, or any five of