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tion duly adopted by the town board, or at a town meeting duly held. All town charges specified in this section shall be presented to the town board for audit, and the moneys necessary to defray such charges shall be levied on the taxable property in such town by the board of supervisors."

The certificate of town auditors allowing an account, regular on its face, is sufficient authority for the board of supervisors to cause the amount certified to be levied. People ex rel. Onderdonk v. Supervisors of Queens, 1 Hill, 195 (1841).

It seems that such certificate precludes the supervisors from inquiring into particular items. Id.

A certificate purporting in the body of it to have been made by the board of auditors of the town is sufficient, though the signatures do not have the official designation. Id.

It need not appear on the face of such certificate that the auditors met at the proper time and place; it being sufficient if their meeting was in fact regular in these respects. Id.

Where all the officers constituting the board of town auditors have met, a majority of them may decide, and their certificate will be valid, though the supervisor refuse to sign it. Id.

Upon apportionment of State and county taxes among the towns of the county, the assessed valuation of railroad property is to be deducted. R. R. Co. v. Maine, 71 Hun, 417; S. C., 54 N. Y. St. Repr. 384; 24 N. Y. Supp. 962 (1893).

§ 56. Tax-roll and collector's warrant.- On or before December fifteenth, in each year, the board of supervisors shall annex to the tax-roll a warrant under the seal of the county, signed by the chairman and clerk of the board, commanding the collector of each tax district, to whom the same is directed, to collect from the several persons named in such roll the several sums mentioned in the last column thereof opposite their respective names, on or before the first day of the following February, and further commanding him to pay over on or before that date, all moneys so collected, appearing on said roll, to the treasurer of the county, if he be a collector of a city or a division thereof, or if he be a collector of a town:

1. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein.

2. To the overseers of the poor of the town, such sum as

shall have been levied, to be expended by such overseers for the support of the poor therein.

3. To the supervisor of the town, all of the moneys levied therein, to defray any other town expenses or charges.

4. To the treasurer of the county, the residue of the money, so to be collected.

If the law shall direct the taxes levied for any local or special purpose in a city or town, to be paid to any person or officer other than those named in this section, the warrant shall be varied so as to conform to such direction. The warrant shall authorize the collector to levy such taxes by distress and sale, in case of nonpayment. The corrected assessment-roll, or a fair copy thereof, shall be delivered by the board of supervisors to the collector of the tax district on or before December fifteenth, in each year.

[Revisers' Note.- R. S., pt. I, chap. 13, tit. II, §§ 36, 37, 39; 8th ed., 1105,

without change of substance, except that the chairman and clerk sign the warrant instead of the supervisors, or a majority of them. This is deemed more convenient.]

See Form No. 14.

The provision requiring the assessment-roll and warrant to be delivered to the collector by the fifteenth day of December is directory merely, a delay does not invalidate the warrant. Bradley v. Ward, 58 N. Y. 401 (1874); Supervisors v. Betts, 25 N. Y. St. Repr. 660 (1889).

It is the duty of the board of supervisors to compare the assessmentrolls returned to them, and to add to, or deduct from, the aggregate valuation of the real estate in any town or ward, such amount as will produce a just relation between all the towns or wards. If they determine to add to the aggregate valuation of the real estate in any town, they should, instead of adding a gross sum to the aggregate valuation, add to the assessed valuation a specified sum upon each $100. It was held, however, that an aggregate addition was not a material departure from the statute. Tallmadge v. Supervisors of Van Rensselaer, 21 Barb. 612 (1856).

This case is discredited in People v. Hagadorn, 36 Hun, 610. Bellinger v. Gray, 51 N. Y. 610; Bradley v. Ward, 58 id. 401.

The insertion of copies of the leaves containing the nonresident lands in the place of the original ones, which was done by the supervisor of the town after the roll had been completed by the board of supervisors, held, to be presumed to be done by authority, and a delivery of the roll in that shape to the collector a sufficient compliance with the law. Colman v. Shattuck, 62 N. Y. 348 (1875); affirming 2 Hun, 497.

The board of supervisors, after fixing the total equalized valuation of a town, and determining the tax to be raised therein, had signed, sealed

And see

and delivered to the supervisor of the town their warrant for the collection of the tax, and had affixed the same to the assessment-roll and adjourned sine die, having previously directed the said supervisor to extend the taxes against the persons and property named therein. Neither the warrant nor the assessment-roll contained a statement of the rate of taxation. Held, that the power to estimate and set down upon the roll the sums to be paid as a tax upon the valuations as therein set down was vested in the board itself, and could not be delegated to one of its members. Held, also, that such taxes being illegal, and a sale having been made which included them with legal taxes against the same property, the whole sale was a nullity. People v. Hagadorn, 36 Hun, 610 (1885).

It seems that it is competent for a board of supervisors, after having determined all the questions within their jurisdiction, relating to the assessment-rolls and collectors' warrants, to appoint a committee with power to annex the warrants to the rolls, when the clerical operation of extending the taxes shall be completed, and to deliver them to the collectors. Tallmadge v. Supervisors of Van Rensselaer, 21 Barb. 611 (1856): overruled in People v. Hagadorn, 36 Hun, 610 (1885); and compare Bellinger v. Gray, 51 N. Y. 610 (1873); Bradley v. Ward, 58 id. 401 (1874); and First Nat. Bank v. Waters, 7 Fed. Repr. 152 (1881).

The duties imposed upon boards of supervisors, of examining the assessment-rolls and equalizing the valuation of the real estate in the different wards and towns under 1 R. S. 395, §§ 31, 33 and 36, and of setting down in the assessment-rolls the respective sums to be paid as taxes, are quasi-judicial and cannot be delegated, but must be performed by the boards as such. After the questions as to what changes, if any, are to be made in the valuations, and those upon which depend the amount of money required to be raised, are determined, the insertion of what is necessary in the rolls to carry out such determination is clerical, but the rolls must be completed before the warrants required to be issued are annexed thereto. Bellinger v. Gray, 51 N. Y. 610 (1873).


Where the board of supervisors determined to increase the valuation of the real estate of a town by adding a certain per cent. thereto, but attached their warrant to the assessment-roll before it was completed by inserting the increased valuation and extending the tax, and delivered it thus incomplete to the supervisor of the town, who, after the adjournment of the board, filled up the blank columns in the roll and delivered it with the warrant to the collector, with directions to collect the tax, held, that the assessment-roll and warrant were void, and the supervisor liable in trespass for property seized thereunder, although the roll was completed in compliance with the determination of the board. Id.

§ 57. Statement of taxes upon certain corporations by clerk of supervisors. The clerk of each board of supervisors shall,

within five days after the tax warrant is completed, deliver to the county treasurer, a statement showing the names, valuation of property and the amount of tax of every railroad corporation and telegraph, telephone and electric-light line in each tax district in the county, and on refusal or neglect so to do, shall forfeit to the county the sum of one hundred dollars, to be sued for by the district attorney in the name of the county.

[Revisers' Note.-County L. (L. 1892, chap. 686), § 53; R. S., 8th ed., supp., 3925,

without change of substance, except that section 53 of the County Law only requires the statement to specify the town or city in which the corporation is assessed.]

See Form No. 15.

Section 53 of the County Law, referred to above, is not expressly repealed.

§ 58. Statement of valuation to be forwarded to comptroller.The clerk of each board of supervisors shall, on or before the second Monday in December, transmit to the comptroller, in the form to be prescribed by such comptroller, a certificate or return of the aggregate assessed and equalized valuation of the real and personal estate in each tax district as the valuation of such real estate has been corrected by such board, and the amount of tax assessed thereon for town, city, school, county and state purposes. Also the names of the several incorporated companies liable to taxation in such county, the nature of their business, the amount of the capital stock paid in and secured to be paid in by each, the amount of real and personal property of each as put down by the assessors, or by it, the amount of taxes assessed on each, and the amount of personal property on which each such corporation is exempt on account of the payment of state taxes on its capital. In the city of New York such report shall be made by the clerk of the board of aldermen, and for the purpose of making such report he may require any department or board of such city to furnish the necessary information.

[Revisers' Note.- R. S., pt. I, chap. 13, tit. II, § 34; 8th ed., 1105,

R. S., pt. I, chap. 13, tit. IV, § 16; 8th ed., 1151,

without change of substance, except that a date is fixed for the transmission of the certificate, and the report is to be made on the basis of "tax districts" instead of towns and wards.]

The form of report is to be prescribed by comptroller.

The last sentence was added by the committee of the senate.

§ 59. Abstract of warrant to be furnished county treasurer.— On or before the twentieth day of December in each year, the clerk of the board of supervisors shall transmit to the treasurer of the county an abstract of the tax-rolls, stating the names of the collectors, the amount of money which each is to collect, the purpose for which it is to be collected, and the persons to whom and the time when it is to be paid. The county treasurer, on receiving such account, shall charge to each collector the amount to be collected by him.

[Revisers' Note.- R. S., pt. I, chap. 13, tit. II, § 38; 8th ed., 1106,

The original law requires the abstract to be sent to the treasurer immediately on the delivery of the tax-rolls to the collectors (December 15th). The revision fixes December 20th.]

See Form No. 16.


Collection of Taxes.

Section 70. Notice by collector.

71. Collection of taxes.

72. Collection of taxes assessed against stock in banks and banking associations.

73. Payment of taxes by railroad and certain other corporations.

74. Enforcement of tax against telegraph, telephone and electric light lines.

75. Collection of taxes on rents reserved.

76. Collection of unpaid taxes on debts owing to nonresidents of the United States.

77. Return of warrant for collection of taxes on debts owing to nonresidents; neglect to make return.

78. Remedy of tenant for taxes on part of lot.

79. Payment of taxes on part of lot.

80. Payment of taxes on state lands in forest preserve.

81. Fees of collector.

82. Return by collector of unpaid taxes.

83. Return when collection has been enjoined.

84. Payment of moneys collected.

85. Extension of time for collection.

86. Appointment of collector in case of vacancy.
87. When sheriff shall execute collector's warrant.

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