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any town or city, except in the city of New York, the county treasurer shall, if requested, and if the collector shall have fully paid over or duly accounted for all the taxes which he was required by law to collect, give to such collector or any of his sureties a written satisfaction of the collector's undertaking duly acknowledged and, upon the filing thereof in the office of the clerk of the county where the undertaking is recorded, the clerk shall enter satisfaction of such undertaking which shall thereby be discharged.

[Revisers' Note.-R. S., pt. I, chap. 13, tit. III, §§ 20-21; 8th ed., 1120,

without change, except that the clause "if the collector shall have fully paid over and duly accounted for all the taxes which he was required by law to collect," is new. It is, however, implied in the original law.]

There are but two ways in which a collector receiving a valid warrant can be released: 1, by paying the proper officer the gross sum he is required to collect; 2, by returning the warrant with an itemized account of unpaid taxes duly verified. The alleged loss of the assessment-roll,— held, not to excuse him. Village of Olean v. King, 5 N. Y. St. Repr. 169 (1886).

§ 89. Unpaid taxes on resident real property to be reassessed. When the tax on any real property, not assessed as nonresident, is returned as unpaid and so remains, the county treasurer shall, during the month of July, furnish to a supervisor of the tax district in which such real property is located, a certified abstract of the tax-roll relating to such unpaid taxes, and such supervisor, before the delivery of the assessment-roll of such tax district to the collector, shall add a description of such real property to the assessment-roll of the then current year in the part thereof relating to nonresident lands, stating that it is a reassessment of such tax, and shall charge the same therewith. The amount of such tax shall bear interest at the rate of eight per centum per annum from the time it was returned to the county treasurer as unpaid until paid, or until the sale of such property to satisfy such tax by the county treasurer, or if the property is located in a county embracing a portion of the forest preserve, until the returns of such unpaid tax to the comptroller. Thereafter it shall be regarded for all purposes of assessment and collection, as a nonresident tax for the year in which such description is added. Such description shall conform to the direction of the state board of tax commissioners. If necessary, the

county treasurer may cause proper surveys and maps to be made to enable such lands to be sold by description sufficient to convey title.

[Revisers' Note.-- L. 1855, chap. 427, § 5; R. S., 8th ed., 1130.

The original law provides merely that the supervisor of a town or ward shall add a description of the land to the roll of the following year. In practice the description is obtained from the county treasurer, but it has been thought best to add an express provision, that the county treasurer shall deliver an abstract of the tax-roll relating to such unpaid taxes to the supervisor during the month of July, thus giving the supervisor ample time to add the description to the assessment-roll of the current year.]

The second sentence of the section was inserted by the committee of the senate.

A tax against a resident may ultimately be made a lien on the land and enforced against it, but only by proceedings subsequent to first assessment. Collins v. Long Island City, 132 N. Y. 321; S. C., 44 N. Y. St. Repr. 427 (1892).

§ 90. Payment to creditors of the county.- Each county treas urer shall pay to the creditors of the county from the moneys paid to him by the collectors of taxes of the several towns therein, such sums and in such manner as the board of supervisors of the county direct.

[Revisers' Note.- L. 1855, chap. 427, § 1; R. S., 8th ed., 1129, without change of substance.]

§ 91. Payment of state tax. The comptroller shall charge each county treasurer with the amount of the state tax levied on his county, crediting him with his fees, if any, but no fees shall be allowed by the comptroller for such portion of the state tax as is credited by him for unpaid nonresident taxes. The county treasurer of each county shall, after retaining his fees thereon, at the rate of one per centum thereof, which shall not, however, in any case exceed fifteen hundred dollars, pay the state tax to the treasurer of the state, as follows: One-third thereof on or before the fifteenth day of February, one-third thereof on or be fore the fifteenth day of April, and, unless otherwise provided by law, the balance thereof on or before the fifteenth day of May, in each year, and notify the comptroller of such payment. If there are not sufficient funds in the county treasury standing to the credit of any town to pay the state tax chargeable thereto, the treasurer shall borrow sufficient money upon the credit of the county and charge the same against such town with interest

thereon until the same is paid. If any county treasurer shall not pay over the state tax as herein directed, the comptroller shall charge on all sums withheld such rate of interest as shall be sufficient to repay all expenditures incurred by the state in borrowing money equivalent to the amount so withheld, and such additional rate as he shall deem proper, not exceeding ten per centum, from the dates hereinbefore provided for such payments in each year, which shall be regarded as funds in the hands of the county treasurer belonging to the state and for which his sureties and county shall be liable.

[Revisers' Note.-L. 1855, chap. 427, §§ 2, 3. 8; R. S., 8th ed., 1129, County Law (1892, chap. 686), § 141; R. S., 8th ed., supp., 3942, Laws 1895, chap. 558,

without change of substance, following L. 1895, chap. 558,
which supersedes Co. L., § 141, and L. 1855, chap. 427, § 2.]

The bill as originally reported allowed treasurers to receive fees not exceeding $2,000, changed to $1,500 by senate committee.

Any mode which brings the money into the State treasurer's hands is lawful. The county treasurer is not confined to the methods indicated by the statute. Phelps v. People, 72 N. Y. 334 (1878).

The county treasurer, as an individual, is primarily liable to the State for taxes received on its behalf, and not until the remedy against him and his sureties has been exhausted, does the county itself become responsible by reason of his default. National Bank of Ballston v. Supervisors of Saratoga, 106 N. Y. 488 (1887).

The loss from State taxes assessed but not collected must fall upon the county, not upon the State. Mayor, etc., of New York v. Davenport, 92 N. Y. 604 (1883).

Laws 1880, chap. 100, authorizes the comptroller to issue bonds in anticipation of the State tax.

§ 92. Accounts of county treasurer with comptroller.- The comptroller shall state annually on June first, the account of each county treasurer, and if any part of a state tax is unpaid at that date, the comptroller shall transmit by mail to the county treasurer a copy of such accounts and a requisition that he must pay the balance due the state within thirty days, and if the tax is not paid within such time, the comptroller shall, unless he is satisfied by due proof that the treasurer has not received such balance, and has used due diligence in collecting the same, forthwith deliver a copy of the account to the attorney-general, who shall take the necessary proceedings to collect the same of the county treasurer or his sureties or otherwise, with interest as

provided by the last preceding section. The comptroller may also, in his discretion, direct the board of supervisors of the county to institute the necessary proceedings on the undertak ing of such county treasurer and his sureties. The comptroller shall also transmit to the board of supervisors on or before October tenth, a statement of account between his office and the county treasurer.

[Revisers' Note.-L. 1855, chap. 427, §§ 11-15; R. S., 8th ed., 1131.

The date for the settlement of the account is changed from May 1 to June 1. This is rendered necessary by reason of the change in the time of the payment of the state tax.

L. 1855, chap. 427, § 12, provides that interest may be recovered from May 1. This is also changed to conform to L. 1895, chap. 558, which allows interest from the time the tax is due. The comptroller is required by L. 1855, chap. 427, § 15, to transmit a statement of account to the supervisors on or before the first Tuesday in October changed to October 10. The comptroller's books are balanced on September 30, the last day of the fiscal year, and October 10 will give him sufficient time to transmit statement.]

§ 93. Losses by default of collector or treasurer. All losses sustained, and all deficiencies in any taxes, or in the payments to be made therefrom, by reason of the default of any collector, shall be chargeable to the town, or city of which he is collector. If occasioned by the default of the treasurer of any county in the discharge of his official duties, such losses shall be chargeable to such county. Any judgment against such treasurer for any such loss or deficiency on account of the state tax upon which an execution shall have been issued and returned unsatisfied shall be conclusive as to the fact of such loss or deficiency, and the amount of such deficiency shall thereupon become a charge against such county, and the board of supervisors thereof shall add all such losses or deficiencies to the next year's taxes of such town, city or county, and levy the same thereon.

[Revisers' Note.- R. S., pt. I, chap. 13, tit. V, § 5; 8th ed., 1160,

L. 1855, chap. 427, § 25; R. S., 8th ed., 1133.

The old law provides that loss from default of the collector shall be chargeable to the town or ward. Section 93 makes the loss chargeable to the town or city. Collectors in cities often do not act for wards as such, but for the city as a whole.]

§ 94. Article, how applicable.- This article shall apply to all the cities or towns of the state, in so far as the matters herein provided for do not conflict with the special and local laws of such cities or towns.

[Revisers' Note.-L. 1845, chap. 180, § 32; R. S., 8th ed., 919, without change of substance.]

ARTICLE V.

Collection of Nonresident Taxes.

Section 100. Return of unpaid nonresident taxes.

101. Rejection of taxes.

102. Admission of nonresident taxes by comptroller and

its effect.

103. Payment to the county treasurer of excess of arrears credited.

104. Cancellation of tax by comptroller.

105. Transmittal of statement of cancelled taxes to board of supervisors.

106. Correction of imperfect descriptions.

107. Nonresident taxes, when and how paid the comp

troller.

108. Reduction of overcharges.
109. Overpaid taxes.

§ 100. Return of unpaid nonresident taxes.- The collector shall return the original assessment-roll to the county treasurer and when the treasurer finds an account of unpaid nonresident taxes, or unpaid taxes on corporations, received from a collector to be a true transcript of such original assessment-roll to which the collector's warrant is attached, he shall add to it a certificate that he has examined and compared the account with such roll and found it to be correct, and after crediting the collector with the amount thereof, he shall, in case his county embraces a portion of the forest preserve, before the first day of April next ensuing, transmit such account, affidavit and certificate to the comptroller, who may before acting thereon return any such account to the county treasurer for correction, who shall make such correction and return to the comptroller in one month thereafter, or as the comptroller may otherwise direct.

[Revisers' Note.-L. 1885, chap. 427, § 4; R. S., 8th ed., 1129,

R. S., pt. I, chap. 13, tit. IV, § 20; 8th ed., 1151, re-enacted without change.]

Upon the return by the town collector of a tax upon real estate as uncollected for want of property to levy on, the land is to be classed as nonresident, as to such unpaid tax, and all proceedings thereafter must be had as if it were the property of a nonresident. Newman v. Supervisors of Livingston, 45 N. Y. 676 (1871).

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