Collector lia-1 ble for amount of taxes not paid over in certain time. Record to be made of unpaid taxes. council of said city; and in case of a vacancy in the office by removal, death, or otherwise, the common council shall have power at any time to fill such vacancy; and any warrant in the hands of said collector, at the time any vacancy occurs, may be executed, in whole or in part, as the case may require, by his successor; and it shall be the duty of any collector, within twenty days after being removed from office, or the expiration of the term of his appointment, to make a full return of his proceedings upon any warrant or warrants in his hands to the justice or justices who issued the same, together with such warrant or warrants; and within the same time to make and deliver to the common council of said city, a full return and statement of his proceedings thereon, including all the particulars mentioned in the preceding section. 83. And be it enacted, That the said collector of arrears of taxes shall be liable to the said "The Mayor and Common Council of the City of Newark," for the amount of taxes mentioned in any warrant directed and delivered to him under this act, with interest, or for such part thereof as shall not have been paid to the treasurer of said city, on or before the first day of June next after said collector shall receive said warrant, unless the deficiency happen without any neg. lect, fraud, or default on his part, to be recovered, with interest and costs, in an action on the case for so much money had and received by the said collector, for the use of the said "The Mayor and Common Council of the City of Newark." 84. And be it enacted, That the full return and statement for each of the wards of the city of Newark to the common council of said city, made by the collector of arrears of taxes, on or before the first day of June next after receiving any warrant as herein before required, shall, by order of the com mon council, be delivered to the city treasurer; and on the receipt by him of such returns and statements as aforesaid, the treasurer shall prepare a transcript of the unpaid taxes so far as the same have been assessed upon any lands and real estate within the said city, or are a lien upon any such lands and real estate, including in such transcript the names of the owners, if any be given, of such lands and real estate, the description thereof and the amount of the taxes thereon, respectively, and enter the same in a book to be kept for that purpose; and the said treasurer may, in such transcript, correct any errors of description in such returns and statements, by comparing the same with the original assessment of taxes made by the assessors of the several wards respectively; and immediately after completing such transcript, he shall cause a notice to be published in two daily newspapers printed and published in said city, stating that said transcript of unpaid taxes has been made, and that unless said taxes shall be paid at his office within twenty days after the first publication of said notice, he will proceed to collect the same by public sale, according to law. 85. And be it enacted, That whenever the common council shall order and direct the city treasurer to collect any as sessment or assessments upon any lands and real estate remaining unpaid, as provided in the one hundred and fifteenth section of this act, the treasurer shall prepare a transcript of such assessments, including in such transcript a brief description of the improvement or work for which such assessment or assessments was or were made, the names of the owners, if any be given, of such lands and real estate, the description thereof, specifying the street, road or avenue on which each lot, tract or parcel of land and real estate fronts, on which side thereof, and near or between what streets it may lie, and the amount of the assessments thereon respectively, and enter the same in a book to be kept for that purpose; and immediately after completing such transcript, he shall cause a notice to be published in two daily newspapers printed and published in said city, stating that the said transcript of unpaid assessments has been made, and that unless said assessments shall be paid at his office within twenty days after the first publication of said notice, he will proceed to collect the same by public sale, according to law. 86. And be it enacted, That after the expiration of the said twenty days it shall be the duty of the said treasurer to collect the taxes or assessments in any such transcript then remaining unpaid, by public sale at auction of the lands and Record to be made of un paid assess ments. Certificate of sale to be chaser. real estate whereon said taxes or assessments have been imposed or may be a lien; and public notice of the time and place of the sale of any lands and real estate under the provisions of this act, shall be given by advertisement, signed by the city treasurer, and published in two daily newspapers printed and published in said city, for the space of six weeks, at least once in each week before the time appointed for such sale. 87. And be it enacted, That if any such tax or assessment given to pur. remain unpaid on the day specified in such notice, the city treasurer shall proceed to sell by public auction, at the time and place appointed therein, the lands and real estate on which said tax or assessment shall have been imposed, or may be a lien, for the lowest term of years, but in no case exceeding fifty years, for which any person will take the same and pay the amount of such tax or assessment with the interest thereon, and all costs, fees, charges and expenses; such payment shall be made before the conclusion of the sale; and if not so made, the treasurer may re-sell the property, or the city may have its action against the purchaser for the payment and interest at the rate of fifteen per cent. per annum; the sale may be adjourned from time to time until the lands and real estate are disposed of, and such as are not bid for when offered for sale, or for re-sale as aforesaid, shall be struck off to the city for the term of fifty years; a certificate of the sale of each lot, tract or parcel of land and real estate, sold as aforesaid, shall be made by the treasurer and delivered to the purchaser; such certificate shall contain a description of the property and the term for which it was sold, and state the particular tax or assessment, the amount thereof, with interest and expenses, for which the sale was made, and the time when the right to redeem will expire; and the treasurer shall enter and record in his office his proceedings upon such sales, and all sales made, and certificates granted by him, and all redemptions of property sold by him. Certificate of sale to be recorded. 88. And be it enacted, That every certificate of sale shall be presumptive evidence of the facts stated therein; and shall be recorded in the office of the city clerk, in proper books kept for that purpose, and shall constitute a lien upon the lands and premises therein described, after the same shall have been so recorded; and no assignment of any certificate given on the sale of lands and real estate, for any taxes or assessment, shall have any effect until the same shall be recorded as aforesaid in the office of the city clerk; a declaration of sale shall not be executed and delivered until the certificate has been cancelled and filed with the city clerk, unless the loss or destruction thereof be established by affidavit to the satisfaction' of the common council. transferable comes the 89. And be it enacted, That if the city becomes the pur- Certificate chaser of any lands and real estate upon any such sale, the if city becertificate of sale shall be assignable, and all the provisions purchaser. of this act in relation to such sale, shall apply to the city as to any other purchaser. to be given to 90. And be it enacted, That no mortgagee, whose mortgage Notice of sale shall have been duly recorded before sale for any tax or mortgagee. assessment, shall be divested of his rights in such property, unless six months' notice in writing, of such sale, shall have been given to him by the purchaser, or by any person or persons claiming under him, personally, if a resident of the city of Newark, and if not such a resident, then upon the owner of the premises, if he be a resident of the city of Newark, and by depositing such notice in the post office of said city, directed to the mortgagee at his place of residence as stated in the mortgage or assignment thereof; but nothing herein contained shall be so construed as to impair the lien created by such sale; within a month after the service of such notice, it shall be the duty of the person serving or causing the same to be served, to file in the office of the city treasurer, a copy of the notice served, together with the affidavit of some person who shall be certified by the officer before whom said affidavit shall be taken, to be a creditable person, proving the due service of the said notice. may redeem. 91. And be it enacted, That the owner, mortgagee, occupant, Mortgagee or any person or persons having a legal or equitable interest in any lands and real estate sold for taxes as aforesaid, or for any assessment, under the provisions of this act, may redeem the same at any time within three years from the time of such sale, by paying to the city treasurer, for the use of the purchaser, his heirs and assigns, the said purchase money, together with any other tax or assessment chargeable thereon, and which the said purchaser may have paid, provided a notice of such payment has been filed in the office of the city treasurer, with interest on such purchase money, at the rate of fifteen per cent. per annum from the time of such sale, and on such payment or payments, from the time of filing such notice as aforesaid, and the certificate of such treasurer stating the payment and showing what property such payment is intended to redeem, shall be evidence of such redemption; upon the receipt of such moneys by the city treasurer, he shall cause the same to be refunded to the purchaser, his heirs or assigns, and all proceedings in relation to said sale shall cease and determine; if the person so redeeming be a judgment creditor or mortgagee of the premises, he shall have a lien on the lands and real estate redeemed by him, by virtue of this act, for the amount paid by him to the city treasurer to effect such redemption, with the interest which may thereafter accrue thereon, at the rate of seven per cent. per annum, in like manner as if the same had been included in his mortgage or judgment, and may enforce the same in the same manner. 92. And be it enacted, That if any lands and real estate so sold, shall not be redeemed as by this act provided, the common council shall execute to the purchaser, his legal representatives or assigns, a declaration of sale under the common scal, signed by the mayor and attested by the city clerk, containing a description of the premises, the fact of assessment, advertisement and sale, the date of the sale, and the period for which the premises were sold; which declaration shall be recorded in the office of the city clerk, and until the same shall have been so recorded, such lands and real estate may be redeemed as herein before provided, notwithstanding the period of three years may have expired from the time of said sale; such declaration of sale shall be presumptive evidence in all courts and places, that such sale and proceedings were regularly made and had, according to the provisions of this act; and such purchaser or purchasers, and his and their |