in cases

found.

a sum exceeding the amount of two hundred pounds. That if any person so taxed shall neglect or refuse to pay his or her tax mentioned in such list when thereunto required, the collector shall levy the same by distress and sale of the goods and chattles of the persons so refusing or neglecting That where distress and sale shall be made in either of the cases abovementioned, the overplus after deducting the charges of such distress and sale shall be returned to the person by reason of the neglect or refusal of whom such distress and sale shall be made. That for Collectors want of goods and chattles whereon to levy the tax, the collector shall may bring actions to be and he is hereby authorized and required to commence an action in collect tax his own name before any justice of the peace of the county where at where no the time of the commencement of such action the defendant shall goods are happen to be, and if such action shall be commenced against the persons taxed, upon proving the warrant on such list to have been signed by such treasurer, or if said action shall be commenced against the heirs executors or administrators of the person taxed, upon proving the warrant on the list to have been signed by the treasurer and that the defendant or defendants are the heir or heirs executor or executors or administrator or administrators of the person taxed, which is hereby declared to be conclusive evidence to entitle the plaintif to recover, the jury in such cases, if tried by a jury, shall give a verdict, and the justice. in every such case shall give judgment for the amount of the sum at which the defendant or his her or their ancestor testator or intestate was taxed, with costs; and the authority and jurisdiction of such justice is hereby extended to all such actions, notwithstanding the sum to be sued for shall exceed the sum of ten pounds, provided always that if such heir or heirs executor or executors administrator or administrators shall prove to the satisfaction of the justice or jury that no assetts to the amount of the tax have come to his her or their hands from his her or their ancestor testator or intestate, in such case the plaintif shall only be entitled to recover the amount of such assets. That the col- Poundage. lectors shall be allowed and are hereby authorized to retain in their hands out of the taxes by them collected, a poundage of six pence in the pound, in full compensation for their services in the collection of the taxes foresaid — That the several county treasurers shall from time to time pay County and deliver to the treasurer of this State all monies bills of credit or certificates to be received in payment of the arrearages of the said deliver all taxes, never retaining in their possession respectively a sum exceeding ceived for the amount of one thousand pounds-That the several county treasurers arrearages shall be allowed and are hereby authorized to retain the same in their State hands out of the taxes they shall receive from the collectors a commis- less twelve sion of twelve shillings for every hundred pounds for their services in shillings receiving the said taxes and paying the same into the treasury of this hundred State and performing all and every the duties in and by this act enjoined pounds for on them.

treasurer

to pay and

moneys re

of taxes to

treasurer

for every

their compensation.

mated at

named.

IV. And be it further enacted by the authority aforesaid That the Arrearages value of the arrearages of the said tax shall be estimated by the treas- to be estiurer of the county in the list to be made by him in pursuance of this rates act at the rates following to wit, all such sums as are due and in arrear on the tax imposed by an act entitled An act for raising monies to be applied towards the public exigencies of this State passed the twenty eighth day of March one thousand seven hundred and seventy eight, at and after the rate of one silver Spanish milled dollar for every two dollars and three tenths of a dollar in arrear on the said tax.-All such sums as are due and arrear on the tax imposed by an act entitled "An act for raising monies by tax to be applied towards the public exigencies

ceivable in

of tax.

of this State" passed the second day of March one thousand seven hundred and seventy nine, at and after the rate of one silver Spanish milled dollar for every twelve dollars and two tenth parts of a dollar in arrear on the said tax-All such sums as are due and in arrear on the tax imposed by an act entitled An act for raising the sum of two million five hundred thousand dollars by tax within this State" passed the twenty third day of October one thousand seven hundred and seventy nine, at and after the rate of one silver Spanish milled dollar for every twenty nine dollars and three tenth parts of a dollar in arrear on the said tax. All such sums as are due and in arrear on the first tax imposed by an act entitled "An act for raising the sum of five million of dollars by tax within this State, and for other purposes therein mentioned" passed the sixth day of March one thousand seven hundred and eighty, at and after the rate of one silver Spanish milled dollar for every forty dollars in arrear on the said tax-All such sums as are due and in arrear on the second tax imposed by the said last mentioned act, at and after the rate of one silver Spanish milled dollar for every fifty eight dollars in arrear of the said tax-All such sums as are due and in arrear on the taxes imposed by an act entitled "An act approving of the act of congress of the eighteenth day of March one thousand seven hundred and eighty relative to the finances of the United States and making provision for redeeming the proportion of this State of the bills of credit to be emitted in pursuance of the said act of congress" passed the fifteenth June one thousand seven hundred and eighty, at and after the rates following to wit, such sums as are due on the first payment directed to be made in and by the said act between the first day of July and the first day of October one thousand seven hundred and eighty, at and after the rate of one silver Spanish milled dollar for every sixty five dollars in arrear on the said tax-Such sums as are due on the second payment directed to be made in and by the said act between the said first day of October and the first day of January then next ensuing, at and after the rate of one silver Spanish milled dollar for every seventy five dollars in arrear of the said tax; such sums as are due on the third payment directed to be made in and by the said act between the first day of January aforesaid, and the first day of April one thousand seven hundred and eighty one, at and after the rate of one new emission dollar issued by this State in pursuance of the act of congress of the eighteenth March one thousand seven hundred and eighty or of the act of the legislature of this State passed the twenty seventh March one thousand seven hundred and eighty one, for every forty dollars in arrear of the said tax, and that no other money or any certificate of any kind whatsoever shall be receivable for the tax last mentioned.

Gold, sil- V. And be it further enacted by the authority aforesaid That gold and ver, notes, certificates silver, notes issued by the superintendent of finance of the United etc., re- States for gold or silver and notes issued by the directors of the bank of payment of the United States for gold or silver, certificates issued by the agents of arrearages this State in pursuance of an act entitled "An act to procure supplies for the use of the army and to prevent a monopoly of cattle within this State, and more effectually to prevent supplies of cattle to the enemy" passed June twenty fourth one thousand seven hundred and eighty, for specie; certificates granted for horses purchased by this State for the use of the army in the year one thousand seven hundred and eighty, for specie at and after the rate of eight shillings in silver for every dollar expressed to be receivable by the possessor of such notes or certificates, bills of credit emitted on the credit of the United States previous to the eighteenth day of March one thousand seven hundred and eighty, bills of credit

emitted by the authority of the late colony of New York or by the authority of any provincial congress of the said late colony of New York, or by the convention of the State at and after the rate of one hundred and twenty eight dollars of the said bills for one silver Spanish milled dollar; certificates issued by the treasurer of this State in pursuance of an act entitled "An act to provide for the payment of certain monies taken on loan by this State" at and after the rate of forty dollars for every dollar of the said tax, and warrants with receipts thereon endorsed, given by virtue of the act entitled "An act to complete the Continental battalions raised under the direction of this State" passed the first day of July one thousand seven hundred and eighty, at the rate of one dollar in specie for each bushel of wheat specified in such warrant, shall be received in payment for the arrearages of the said tax and that such certificates shall be received from the possessors thereof respectively.

official

VÍ. And be it further enacted by the authority aforesaid That if any Penalty for supervisor assessor or collector shall neglect or refuse to perform any of neglect of the duties prescribed in and by this act, such supervisor assessor or col- duty. lector shall for every such neglect or refusal forfeit the sum of twenty pounds, to be recovered before any justice of the peace in a summary way, by the treasurer of the county in the manner prescribed in and by an act entitled "An act for levying a tax within this State" passed at the present meeting of the legislature. Provided always that the collector or other person or persons his or their executors or administrators having a tax list in his or their possession shall not be subject to such forfeiture for neglecting or refusing to return such tax lists to the treasurers, or for refusing to answer such questions as shall be asked him or them respecting the same in the manner herein before mentioned. And that if any county treasurer shall neglect or refuse to perform any of the duties prescribed in and by this act, such treasurer shall for each and every such neglect or refusal forfeit the sum of fifty pounds to be recovered before any justice of the peace in a summary way by the treasurer of this State in the manner prescribed in and by the last mentioned act.

And whereas in some instances, assessment rolls or tax lists have not Proviso as been made in pursuance and agreeable to the directions, of the above mentioned acts

to assessment-rolls not made.

now in

same.

VII. Be it therefore further enacted by the authority aforesaid, That Assessors wherever such assessment rolls or tax lists in and by any of the said office to acts directed to be made shall not be compleated, the assessors, now in complet office, shall proceed to compleat the same in the modes respectively prescribed by the said acts, and in compleating such assessment rolls and tax lists, the supervisors and assessors shall be allowed the same time, exercise the same powers, and proceed in the same manner, as are prescribed and directed in and by the said acts respectively; and the supervisor or supervisors shall when such assessment rolls and tax lists are respectively compleated, return the same to the county treasurer, who shall proceed to ascertain the value of each person's tax and enter the same in the list to be made by him in the manner prescribed and mentioned in and by this act with respect to taxes heretofore imposed and assessed.

tion.

VIII. And be it further enacted by the authority aforesaid, That the Compensasupervisors and assessors shall be respectively allowed for their respective services, for every day they shall be actually severally employed in executing the business by this act committed to them, each the sum of six shillings which wages shall be allowed and paid as the contingent charges

Treasurer may issue warrant for arrest

of officers, etc., neglecting to deliver

tax-lists.

Arrearages of tax in counties and distriots

of the county are allowed and paid; to be charged, nevertheless, to the ward, town, manor, district or precinct, in which the same shall respectively arise.

IX. And be it further enacted by the authority aforesaid, That in case any supervisor or collector his executors or adininistrators, or any other person or persons, who may have a tax list or tax lists in their possession shall refuse or neglect to deliver such tax lists to the treasurer of the county, or shall refuse to answer any question on oath or affirmation, of and concerning any matter or thing relative to the said tax lists and arrearages due thereon, such treasurer shall by warrant under his hand and seal, directed to any constable of the county, cause such person or persons neglecting or refusing, to be committed to the common goal of the county, there to remain until he or they shall deliver such tax lists or answer such questions proposed to him as aforesaid, on oath or affirmation.

X. And be it further enacted by the authority aforesaid, That all arrearages of taxes due from the counties of Tryon and Charlotte; the united districts of Duanesburgh and Schoharie and the districts of Saranamed re- toga Cambridge and Ball's-town, in the county of Albany; the precincts of North Castle and manor of Philip's-burgh, in the county of Westchester, and the precinct of Mamekating in the county of Ulster, shall be, and the same are hereby remitted, any thing in this or any other act contained to the contrary notwithstanding.

mitted.

Super

visors may

for collection.

XI. And be it further enacted That the supervisors of the respecallow fur- tive wards, towns, manors, districts and precincts shall and may allow ther time such further time for the collectors of their respective wards, towns, manors, districts or precincts, not exceeding six weeks for the collection of the taxes imposed by an act, entitled "An act for raising a tax in specie and a tax in paper currency" passed the thirtieth day of June one thousand seven hundred and eighty one, and the treasurers, supervisors and collectors shall have the like powers; be subject to the like penalties, and to be recovered in like manner as are mentioned in the said act. And in order that the legislature may be duly advised of any arrears due upon the taxes directed to be raised, by virtue of the act entitled "An act for raising the sum of eighteen thousand pounds, and the further sum of eighteen thousand pounds, by tax, within this State and for settling public accounts, passed the eleventh day of April one thousand seven hundred and eighty two, and also of any taxes which may be assessed, by virtue of an act, entitled " An act for levying a tax within this State" passed at this present meeting of the legislature —

County treasurer

tax-lists

before

Be it enacted by the authority aforesaid, That the respective county to lay copy treasurers be, and they are hereby respectively required to lay before the legislature, at their first meeting which shall be after the first day of Delegislature. cember next, a true copy of all the tax lists, which may be made in the respective cities, towns, manors, districts and precincts in their respective counties with an account of all taxes which may then be in arrear on such tax lists.

SCHEDULE

To the act for compelling the payment of the arrearages of taxes.