not exceed two thousand dollars, two per centum, and otherwise one per centum, in addition thereto. On all taxes collected after the expiration of such period of thirty days, the collector shall be entitled to receive five per centum in addition thereto. The collector shall be entitled to receive from the county treasury two per centum as fees for all taxes returned to the county treasury as unpaid. [Revisers' Note.-L. 1845, chap. 180, §§ 29, 30; R. S., 8th ed., 918, L. 1847, chap. 482; R. S., Sth ed., 923, L. 1847, chap. 455, § 16; R. S., 8th ed., 922, The bill as originally reported omitted the second sentence - evidently a clerical error. The section was corrected by the committee. R. S., part I, chap. 13, title 6, section 7, provides for special mileage fees to collectors in the towns of Minerva, Keene and Schroon, in Essex county. The section is not repealed by the Tax Law, although probably obsolete. § 82. Return by collector of unpaid taxes.- Every collector who makes and delivers to the county treasurer an account of unpaid taxes, upon the tax-roll annexed to his warrant, which he shall not have been able to collect, verified by his affidavit, that the sums mentioned therein remain unpaid, and that he has not, upon diligent inquiry been able to discover any personal property out of which the same could be collected by levy and sale, shall be credited by the county treasurer with the amount of such account. In making such return of unpaid taxes, the collector shall add thereto five per centum of the amount thereof. In case such tax is uncollected upon lands assessed to a resi dent he shall also state the reason why the same was not collected. Such return shall be indorsed upon or attached to said roll, and shall be in the form to be prescribed by the state board of tax commissioners. Such tax and percentage may be paid to the county treasurer at any time before a return is made to the comptroller. [Revisers' Note.- R. S., pt. I, chap. 13, tit. III, § 10; 8th ed., 1118, as am. by The provision that the return shall be made in the form prescribed by the board of tax commissioners is new. Otherwise the.e is no change in substance.] See Form No. 21. The provision requiring collector making return of unpaid taxes to add five per cent. was inserted by the committee. A return by a collector, the affidavit to which has no venue, is a nullity. A return which does not state that the account is a transcript of the assessment-roll, nor that the figures were taken from the assessmentroll, nor that the sums claimed to be due were for the taxes assessed against the property - held, insufficient. Where there was nothing in the return of the collector or in the return of the county treasurer showing that the taxes unpaid were assessed upon nonresident lands,- held, that they did not lay a foundation for a sale by the comptroller. Thompson v. Burhans, 61 N. Y. 52 (1874); reversing 61 Barb. 260. The addition by the collector of five per cent. to the gross amount of the taxes returned, without a separate item indicating the charge,- held no error. An error of cents in computation does not vitiate. Colman v. Shattuck, 62 N. Y. 348 (1875); affirming 2 Hun, 497; 5 Thomp. & C. 34. See People ex rel. Buffalo R. R. Co. v. Barker, 48 N. Y. 79 (1871). § 83. Return when collection has been enjoined. Any stay, lawfully granted by any court of record by injunction or other order or proceeding, of the collection of any tax existing at the expiration of the period for the collection of the tax under any warrant or process in the hands of the collector or other officer for the collection thereof, or existing at the time of the expiration of the term of office of the collector or officer holding such warrant, shall operate as an extension of the time within which such collector or other officer may collect such tax until such stay is terminated and for the period of thirty days thereafter. As to all other taxes to be collected under any such warrant or process, the collector or officer holding the warrant or process shall make a return thereof within the time prescribed by law. [Revisers' Note.-L. 1853, chap. 69, § 1; R. S., 8th ed., 1121. The original act provides that if the stay commences within thirty days after the receipt of the warrant, the collector shall have sixty days, and otherwise, an additional thirty days within which to enforce the warrant. Section 83 of revision provides that the stay shall operate uniformly as an extension so long as it shall be in force and for thirty days thereafter. Otherwise there is no change.] § 84. Payment of money collected.- Every collector shall, within one week after the time prescribed in his warrant for the payment of the moneys directed therein to be paid, pay to the officers and persons specified therein, the sums required in such warrant to be paid to them respectively. The officers and persons other than the county treasurer, to whom any such money shall be paid, shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer and shall entitle him to a credit in the books of the county treasurer for the amount therein stated to have been received, and no other evidence of such payment shall be received by the county treasurer. If any greater amount of taxes shall be levied in any town than the town charges thereof, and its proportionate share of the state taxes and county charges, the surplus shall be paid by the collector to the county treasurer, who shall place it to the credit of such town, and it shall go to the reduction of the tax upon the town for the succeeding year. [Revisers' Note.-R. S., pt. I, chap. 13, tit. III, §§ 6, 7; 8th ed., 1117, without change.] Section 80 of the Town Law requires the supervisor of each town to receive and pay over all moneys raised therein for defraying town charges, except those raised for the support of highways and bridges, and of the poor. A town collector cannot pay debts of the county and credit the amount in his account. Matter of Boyce, 2 Cow. 444. When a tax is paid to the collector, the law presumes in behalf of the taxpayer that the collector turned it in to the officer to whom he is required by law to account for it. Bank of Commonwealth v. Mayor, etc., of New York, 43 N. Y. 184 (1870). Moneys collected for the poor and for highways, should be paid by the collector to the commissioners of highways and overseers of the poor directly. The supervisor has no right to receive them. People v. Fennock, 60 N. Y. 421 (1875). Moncys collected under Laws 1874, chap. 296, appropriating the amount of county taxes on a railroad to the payment of bonds,- held, that the taxes should be paid to the railroad commissioners direct and not to the county treasurer. Bridges v. Supervisors of Sullivan, 92 N. Y. 570 (1883). § 85. Extension of time for collection.-The county treasurer, upon application of the supervisor of any town or common council of any city in his county, may extend the time for collection of taxes remaining unpaid to a day not later than May first, following, in case the collector shall pay over all moneys collected by him and make his return of nonresident taxes, and renew his bond in a penalty twice the amount of the taxes remaining uncollected, approved by the proper officer upon filing the same, as the original bond is required to be filed, and delivering a certi fied copy thereof to such treasurer. Receivers of taxes who have filed a bond as required by statute shall not be required to renew their bonds. This section shall not affect any special law re lating to the extension of time for the collection of taxes, nor be construed to extend the time for the payment of the state tax by the county treasurer, as required by this chapter. [Revisers' Note.-L. 1857, chap. 7; R. S., 8th ed., 1122, L. 1885, chap. 10; R. S., 8th ed., 1122. The act of 1857 was superseded by the act of 1885, and the revisers have followed the act of 1885 in framing § 85.] See Forms Nos. 22, 23. This section must be considered in connection with section 149 of the County Law (Laws 1892, chap. 686), which is not repealed. County Law (Laws 1892, Chap. 686). "§ 149. Extension of time for the collection of taxes.- The county treasurer may extend the time for the collection of taxes in any town or ward, but no extension shall be permitted until the collector of taxes of the town, city or ward in which such extension shall be asked shall pay over to the county treasurer all the taxes collected by him, and renew his undertaking as the supervisor of his town shall approve, and furnish evidence by his oath, and other competent testimony, if any, as such treasurer shall require, that he has been unable, for cause stated, to colleet all the taxes within the time required by his warrant; but such extension shall not in any case be made beyond the first day of April in any year, unless ninety per cent. of such taxes shall have been collected and paid over to him." § 86. Appointment of collector in case of vacancy.- If a person chosen to the office of collector of a town shall refuse to serve or be disabled from entering upon or completing the duties of his office from any cause, the town board shall forthwith appoint a collector for the remainder of the year, who shall give the same undertaking, be subject to the same duties and penalties and have the same powers and compensation as the collector in whose place he was appointed. The supervisor of the town shall forthwith give notice of such appointment to the county treasurer. Such appointment shall not exonerate the former collector or his sureties from any liability incurred by him or them. If a warrant shall have been issued by the board of supervisors before the appointment of a collector to fill a vacancy or before the appointment of a collector under this section, the original warrant, if obtainable, shall be delivered to the collector so appointed and shall give him the same powers as if originally issued to him. If such warrant is not obtainable, a new one shall be issued by the chairman and clerk of the board of supervisors of the county, directed to the collector appointed, with the same force and effect as if originally issued to him. Upon any such appointment, the supervisor of the town or ward, if he shall deem it necessary, may extend the time limited for the collection of taxes, for a period not exceeding thirty days, and forthwith give notice of such extension to the county treasurer. [Revisers' Note.- R. S., pt. I, chap. 13. tit. III, §§ 11, 12; 8th ed., 1118, without change, except that the old law requires the new collector to be appointed by "the supervisor and any two justices of such town or ward," whereas the appointment under § 86 is made by the town board.] See Form No. 3. For liability of sureties, see notes at beginning of article. § 87. When sheriff shall execute collector's warrant.-— If the collector of any tax district in the State shall neglect or refuse to execute an official bond or undertaking as required by law, or the supervisor of the town shall refuse or neglect to approve and file the same, within the time prescribed by law, and a new collector shall not have been appointed within ten days after the time when such bond or undertaking should have been filed, the board of supervisors shall deliver the tax-roll or a copy thereof with the warrant annexed, to the sheriff, who shall give a like undertaking as is required from the collector, and who shall then proceed with the collection of the taxes levied therein in like manner as collectors are authorized by law to do, and with like powers and subject to the same duties and obligations. Every such warrant shall require all payments therein specified to be made by the sheriff within sixty days after the receipt of the warrant by him. The expense of the collection of such taxes by him, if any, over and above the fees lawfully chargeable by the collector, shall be audited by the board of supervisors and shall be a charge upon the town. [Revisers' Note.-L. 1857, chap. 585; R. S., 8th ed., 1123, without change of substance.] See People ex rel. Supervisors v. Hardenburgh, 90 N. Y. 411 (1882). § 88. Satisfaction of collector's bond. Upon the settlement of the account of taxes directed to be collected by a collector in |