finally completed, or a fair copy thereof, to be delivered to the receiver of taxes in and for said city, on or before the first day of September thereafter, with the proper warrant or warrants annexed.

Laws 1850, chap. 121, § 27; Laws 1843, chap. 230, art. 2, § 2.

Sections 835-840 provide for bond of receiver and deputy receiver, and the general regulation of the office.

Laws 1838, chap. 216, as to bond of collector. See, also, Laws 1843, chap. 230, as amended by Laws 1844, chap. 238; and by Laws 1873, chap. 767. And see Laws 1873, chap. 335, § 28.

841. The said receiver shall, immediately after he shall have received the said assessment-rolls, give public notice in the City Record, and when authorized as provided in section sixty-six of this act, in six or more of the public newspapers printed in said city, that said assessment-rolls have been delivered to him, and that all taxes are then due and payable, and that in case of payment on or before the first day of November thereafter the person so paying shall be entitled to the benefits mentioned in the next section.

Laws 1850, chap. 121, § 27.

§ 842. If any person who shall be assessed in any of the said assessment-rolls shall pay the amount of his taxes on or before the first day of November succeeding the delivery of said assessment-rolls and warrants to the said receiver, it shall be the duty of the said receiver to receive the same and to deduct therefrom interest, at the rate of six per cent. per annum, between the day of such payment and the first day of December then next succeeding.

Laws 1843, chap. 230, art. 2, § 4, as amended by Laws 1850, chap. 121, $ 20.

$843. If any such tax shall remain unpaid on said first day of December, it shall be the duty of said receiver of taxes, in said city, to charge, receive and collect upon such tax so remaining unpaid on that day, in addition to the amount of such tax, oue per centum on the amount thereof, and to charge, receive and collect upon such tax so remaining unpaid on the first day of January thereafter, interest upon the amount thereof, at the rate of seven per centum per annum, to be calculated from the day on which said assessment-rolls and warrants shall have been delivered to said receiver of taxes to the date of payment.

Laws 1881, chap. 33, § 2; Laws 1843, chap. 230, art. 2, § 6; Laws 1850, chap. 121, § 31.

§ 844. It shall be the duty of the said receiver to charge, collect and receive upon all taxes remaining unpaid on and after the said first day of January an interest at a rate of seven per cent. per annum, to be calculated from the day on which the said assessment-rolls and warrants shall have been delivered to the said receiver.

Laws 1871, chap. 381, § 2; Laws 1881, chap. 33, § 3.

§ 845. If any taxes of any year shall remain unpaid on the first day of November, after the assessment-rolls and the warrants to collect such taxes have been delivered to the receiver of taxes in the city of New York, it shall be the duty of said receiver to give public notice by advertisement for at least ten days in two of the daily newspapers and in the City Record, printed and published in said city, respectively, that unless the same shall be paid to him at his office, on or before the first day of December, in any such year, he will immediately thereafter proceed to collect such unpaid taxes, as provided in section eight hundred and forty-three. [As amended by Laws 1883, chap. 276.]

Laws 1881, chap. 33, § 1.

§ 846. Tax receivers to give notice in the City Record immediately after December 1, in each year, requiring payment of unpaid taxes.

Laws 1871, chap. 381, § 2.

§ 847. If a sum of money in gross has been or shall be taxed upon any lands or premises, any person or persons claiming any divided or undivided part thereof may pay such part of the sum of money so taxed, also of the interest and charges due or charged thereon, as the said comptroller may deem to be just and equitable; and the remainder of the sum of money so taxed, together with the interest and charges, shall be a lien upon the residue of the lands and premises only, which residue may be sold to satisfy the residue of such tax, interest, or charges, in the same manner as though the residue of said tax had been imposed upon the residue of said lands or premises.

Laws 1871, chap. 381, § 19. See Graham v. Dunigan, 2 Bosw. 516 (1858).

§ 848. The said receiver shall proceed in enforcing the collection and payment of taxes against corporations or associations and their officers and directors or trustees, in the same manner as against individuals; such taxes shall be paid out of the funds of the company, and shall be ratably deducted from the dividends of those stockholders whose stock was taxed, or shall be charged

upon such stock, if no dividends be afterward declared. [48 amended by Laws 1892, chap. 58.]

See Laws 1843, chap. 230, art. 2, §§ 15, 16.

The complaint under section 848 must allege a demand upon the president or other proper officer of the corporation. McLean v. Manhattan Medicine Co., 22 J. & S. 371 (1887).

It was held before the amendment of 1892, that a receiver cannot issue his warrant under section 853, until demand for payment is made as prescribed by this section (McLean v. N. Y., etc., Ferry Co., 60 Hun, 80); but since the amendment of the Consolidation Act by Laws 1892, chap. 58, § 2, a demand by the receiver of taxes before suit therefor, against a corporation is unnecessary. Austen v. Telephone Co., 8 Misc. 11; S. C., 58 N. Y. St. Repr. 306; 28 N. Y. Supp. 77 (1894).

§§ 849, 850. Duties of receiver and deputy receiver.

Laws 1844, chap. 238, §§ 4, 5, amending Laws 1843, chap. 230.

§§ 851, 852. Provide for suspension from office of receiver and deputy receiver, and for case of absence of either.

Laws 1843, chap. 230, art. 1, § 12.

§ 853. It shall be lawful for the said receiver if any tax for personal property and the interest thereon, as herein before provided, shall remain unpaid on the fifteenth day of the month of January, succeeding the receipt by him of the rolls, to issue his warrant, under his hand and seal, directed to the sheriff, or any marshal of the city and county of New York, commanding him to levy the said tax, with interest thereon at the rate of seven per cent. per annum from the day of the delivery of the assessment-rolls and warrants to the said receiver to the time when the same shall be paid by distress and sale of the goods and chattels of the persons against whom the said warrants shall be issued, or of any goods and chattels in his or her possession wheresoever the same shall be found within the said city and county, and to pay the same to the said receiver, and return such warrant within thirty days after the date thereof. The comptroller of the city of New York, however, may from time to time as may be necessary to insure prompt collection of said tax, extend or renew such warrant, but no single extension or renewal thereof shall in any event exceed sixty days. [As amended by Laws 1883, chap. 276, § 7.]

Laws 1871, chap. 381, § 2; Laws 1881, chap. 33.

§ 854. In all cases where the said receiver shall proceed by distress and sale of the goods and chattels of any person for the payment of any tax due and payable, it shall be lawful for him to authorize and empower the officer making such distress and sale

to collect, in addition to the tax and the interest thereon, the costs of such distress and sale.

Laws 1845, chap. 308, § 2.

§ 855. The sheriff or marshal to whom a warrant for the collection of any tax is issued shall give public notice of the time and place of sale of any property distrained by virtue thereof, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up in at least three public places in the ward where such sale shall be made. The sale shall be by public auction.

Laws 1843, chap. 230, art. 2, § 10.

§ 856. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned.

Laws 1843, chap. 230, art. 2, § 11.

*

§ 857. In case of the refusal or neglect of any person to pay any tax imposed on him for personal property, if there be no goods or chattels in his possession upon which the same may be levied by distress and sale according to law, and if the value of the property assessed shall be the sum of one thousand dollars, the said receiver, if he has reason to believe that the person taxed has debts, credits, choses in action, or other personal property, not taxed elsewhere in this State, and upon which levy cannot be made according to law, may thereupon in his discretion make application, to the court of common pleas of the county or the supreme court, within one year from the date of the return of the warrant by the sheriff or marshal, to enforce the payment of such tax. The court may impose a fine for the misconduct mentioned in this section, sufficient in amount for the payment of the tax assessed, and ten dollars costs of motion, together with expenses of the proceedings authorized by this title, to enforce such payment, or to punish such misconduct; and the amount of such tax shall be paid out of such fine to the said receiver, who shall pay the same in like manner as the tax was required to be paid; and costs and expenses of such proceedings shall be paid out of such fine to the said receiver who made the application to enforce the payment of the tax. [As amended by Laws 1892, chap. 58.] Laws 1843, chap. 230, art. 2, §§ 12, 13.

An application by the receiver under this section is a special proceeding. Costs are taxable under the Code of Civil Procedure, § 3240. McLean v. Jephson, 13 N. Y. Supp. 834.

Proceedings must be commenced within one year after the return of the warrant. Smith v. Mayor, 5 Hun, 237.

Proceedings under this section do not deprive a person of property without due process of law. McMahon v. Palmer, 102 N. Y. 176 (1886); affirming 12 Daly, 362.

Receiver must show that there were no goods or chattels in possession of person upon whom tax was imposed, which might have been levied upon. A return by marshal is not conclusive on this point. McMahon v. Redfield, 12 Daly, 1 (1883).

A proceeding to enforce tax is not superseded by Laws 1867, chap. 334, § 860, post. That remedy is cumulative. Smyth v. International Life Insurance Co., 35 How. Pr. 126 (1861).

If no exception is taken in the manner and within the time limited (§§ 817-820, ante), it is conclusive, and the party is precluded from questioning or denying the regularity or legality of the proceedings. Matter of McLean, 19 N. Y. St. Repr. 716; Matter of McLean v. Jephson, 41 Hun, 479; reversed, 123 N. Y. 142, but on other grounds; but a nonresident may assail the tax, if he had no taxable property in the locality and no just reason to suppose he had been taxed. Matter of McLean v. Jephson, 123 N. Y. 142; reversing 41 Hun, 479.

A demand is not necessary under this section.

46

'Neglect " is equivalent to refusal." Matter of McLean v. Brown (Sp. T.), Law Journal, May 13, 1891.

Section 858 makes an order to prosecute to operate as an assignment to the receiver, of any bond given under these proceedings. Laws 1843, chap. 230, art. 2, § 14.

Section 859 directs the receiver to send to the attorney for the collection of arrears of personal taxes all cases of personal taxes when the assessment is more than one thousand dollars, which have been returned unsatisfied, for collection.

Laws 1867, chap. 334, § 3.

§ 860 (see, also, § 862). Duties of attorneys for the collection of arrears of personal taxes.

Laws 1867, ch. 334, §§ 4, 6, 10.

§ 861. The court in which any proceeding may be commenced to enforce the payment of any tax for personal property may, in any case where it shall be satisfied that the person or persons taxed are unable for the want of property, or other reason, to pay any tax, dismiss the proceedings absolutely without costs, or conditionally upon the payment of costs, or may, on the facts, in its discretion, dismiss such proceedings on the payment of such part of the tax and costs as shall be just. In cases where any proceedings shall be dismissed under this section, on payment of a portion of the tax, a copy of the order of the court shall be filed with the receiver of taxes and a note of the contents of such order