be found whereon to

common gaol of the fame county, without bail or mainprife, there to remain until the deficiency fhall be paid; and every fheriff to whom any fuch warrant fhall be directed and delivered, shall immediately cause the fame to be executed, and fhall, within thirty days after receiving fuch warrant, make return thereof to the treasurer of the fame county, and pay to him the monies levied by virtue thereof, deducting for his fees fix-pence in the pound upon the fum fo levied, and no more. But in all cafes Where no goods can where no goods or chattels can be found whereon to levy levy, collector not to the tax impofed upon any perfon mentioned in any fuch be charged with fuch tax lift or affeffiment, or not fufficient to pay the whole, the deficiency. collector fhall not be charged with more than he fhall or Collector to deliver might have levied or received. And every collector is heredeficiency to county by directed and required to deliver a true account, upon oath, of all fuch deficiencies to the county treasurer, at the time he is or fhall be directed to make fuch payment to fuch And to be account. County treasurer; and if any collector fhall neglect or reable for the whole in fufe to deliver fuch account, fuch collector fhall be accountease of neglect. able for the whole fum by him to be collected; and the county treasurer fhall deliver all fuch accounts of deficiencies to the fupervifors of the fame county, at their next meeting, after he fhall have received the fame; and each collector fhall have and retain for his fervice out of the monies by him collected, one fhilling for every twenty fhillings he fhall collect, and no more.

an account of fuch

treasurer,

IV. And be it further enacted by the authority aforefaid, That it shall and may be lawful for the supervisors of each county refpectively, to appoint fome fuitable and proper perfon to be their clerk, who fhall be called the clerk of the supervisors of the county for which he fhall be appointed, and fhall hold his office during the pleasure of the supervisors of the fame county, and shall have such allowance for his fervices, as the supervisors of the fame county fhall, from time to time, think proper to appoint and allow; and fuch allowance, and the neceffary charges of the fupervisors at their refpective meetings, shall be confidered, raised and levied as part of the public and neceflary contingent charge of the fame county.

V. And be it further enacted by the authority aforesaid, That the fupervifors of each county refpectively, fhall be, and hereby aré authorised and required to appoint fome reputable freeholder of the fame county, to be treasurer of the fame county, who fhall hold his office during the pleasure of the fupervisors of the fame county, and shall receive all fuch monies as fhall be raised in the fame county, for defraying the public and neceflary charge of the fame county, or for the use and service of the government of this ftate. And all fuch monies as fhall come into his hands for defraying the public and neceffary charges of the fame county, fhall be applied and paid by him to fuch perfons, and in fuch manner as the fupervisors of the fame county for the time being, fhall, by order entered in their books, or by warrant or warrants under their hands and feals, from time to time direct; and all fuch monies as fhall come into his hands for the use or fervice of the government of this ftate, fhall be paid by him to the treasurer of this ftate for the time being, at fuch times as fhall be directed by the laws, by virtue whereof the fame monies shall be raised or come into the hands of fuch county treasurer. And the treasurer of each county fhall keep juft, true and diftinct accounts of the receipts, difbursements and payments of all monies which fhall come into his hands, as treasurer of the county, and enter the Vol. I.

fame in a book or books to be kept for that purpose, and once in every year, at the annual meeting of the fupervisors of the fame county, or at fuci other time as they fhall direct, fhall bring in and exhibit all such books and accounts, and all the vouchers relating to the fame, to them, for their examination and audit thereof: And the treasurer of each county, and the executors and adminiftrators of fuch treasurer, fhall be, and hereby is and are made liable to an action of account to the fupervisors of the fame county, for all monies which fhall come into his hands as treasurer of the fame county; and every fuch treasurer, and his executors and administrators, shall and may plead and discharge himself and themselves, in fuch manner as other receivers or bailiffs may, can or ought to do by law. And the supervisors of each county for the time being, fhall be, and hereby are empowered to fue, profecute and maintain fuch actions of account for the ufe of their county, in the name of the fupervifors of the fame county. And further, That each county treasurer fhall have and retain for his fervices, three-pence for every twenty faillings which he fhall receive and pay, to wit: One-penny half-penny for receiving, and one-penny half-penny for paying.

VI. And be it further enadied by the authority aforefaid, That every county treasurer in each refpective county, as foon after he fhall be appointed as conveniently may be, and before he enter upon the bufinefs of his office, fhall enter into a bond or obligation, with fufficient fecurity, to the fupervifors of the county of which he is appointed treasurer, in fuch fum as the fupervisors of the fame county for the time being, fhall think proper and direct; with condition, well and faithfully to execute the office of treasurer of the fame county, and to pay all fuch monies as fhall come to his hands as treasurer of the fame county, according to law; and to render a just and true account thereof to the supervisors of the fame county, when thereunto required. And if any treafurer of any county fhall not comply with the condition of fuch bond or obligation, it shall and may be lawful for the fupervisors of the fame county for the time being, to commence and profecute an action or actions of debt on fuch bond, in any court of record, in the name of the fupervifors of fuck county, against the obligors in the fame bond, or either of them, or the heirs, executors or administrators of all, or any or either of them. And all monies recovered upon any fuch bond or obligation, fhall be applied towards defraying the public and neceffary charge of the fame county, in fuch manner as the fupervisors of the fame county for the time being, fhall direct.

before they afcertain

to examine what fums

es before affelled.

VII. And be it further enacted by the authority aforesaid, Supervifors yearly, That the fupervifors of each county refpectively, fhall, the fum to be raifed, yearly and every year, before they afcertain the amount of remain unpaid of tax- the taxes to be raised in the fame county in that year, carefully examine what fums remain unpaid of taxes before laid or affeffed; and where they find any fum or fums of money on any fuch tax uncollected, and that the perfon or perfons eftate or eftates charged with the fame, is or are fufficient to pay the faine, they fhall iffue their warrant of warrants under their hands and feals, to the collectors of the refpective cities and towns for the time being, where fuch fums remain unpaid, for the collection thereof: And every collector to whom any fuch warrant fhall be directed, is hereby authorifed and required to levy and collect all fuch fums in fuch warrant fpecified, in the fame manner, and under the fame penalties as he is or fhall be authorised and required to levy and collect the taxes for the public and neceflary charge of the fame county; and fhall pay the fame

to the treasurer of the fame county, at fuch time as shall be specified in the fame warrant, And if any collector fhall neglect his duty herein, he fhail be chargeable with the amount of the monies directed to be levied and collected: And where the faid fupervisors fhall find that any deficiency of any of the faid taxes has happened in any city, town or place, by the infolvency, or the want of goods and chattels whereon to levy the faid tax, of any perfon or perfons upon whom the fame was charged, or by the infolvency of the collector, or otherwife, they fhall add fuch deficiency to, and caufe the fame to be raised with and as part of the tax to be laid on the fame city, town or place. And in every fuch cafe the county treasurer shall credit and apply the first monies he shall receive on fuch tax, from fuch city, town or place, to the payment and discharge of fuch deficiency.

VIII. And be it further enacted by the authority aforefaid, That upon the death, refignation or removal from office of any county treasurer, all the books and papers belonging to the fame office, fhall be delivered to his fucceffor in office, upon the oath of the preceding treasurer, or in cafe of his death, upon the oath of his executors or adminiftrators; and if any fuch preceding treasurer, or his executors or adminiftrators, shall refufe or neglect to deliver the fame, upon oath as aforefaid, being lawfully demanded, every fuch perfon fhall forfeit and pay, for every fuch refufal or neglect, the fum of five hundred pounds, to be recovered with cofts of fuit, by the fupervisors of the fame county for the time being, for the ufe of the fame county, in the name of the fupervisors of fuch county, by action of debt, bill, plaint or information in any court of record; and in every fuch action, fuit or information, it shall be fufficient for the plaintiffs to fet forth, that the defendant on the day fuch demand was made, became indebted to the fupervifors of fuch county in the fum of five hundred pounds, as a forfeiture for refufing and neglecting to deliver up the books and papers belonging to the office of treasurer of fuch county, according to the form of an act, entitled, An act for defraying the public and neceffary charge in the respective counties of this flate, to be paid to the fupervisors of the fame county for the time being, when he should be thereunto required, and to give the special matter in evidence.

meeting.

IX. And be it further enacted by the authority aforefaid, Majority of the fu- That the major part of the fupervisors of any county being pervisors of a county, to constitute a legal met together, at their annual meeting, or at any other meeting of the fupervifors of the fame county, fhall be deemed a legal meeting of the fupervisors of the fame county, and it fhall and may be lawful for fuch major part of them fo, met together, and they fhall be and hereby are authorifed and required to do, execute and perform all and every matter and thing which the fupervisors of the fame county are by this act authorised or required to do, execute and perform, as fully in every respect, as if all the fupervisors of the fame county had attended at fuch meeting; and all queftions which may arife at any fuch meeting fhall be determined according to the judgment and opinion of the major part of the fupervisors attending at fuch meeting. And further, That no action or fuit to be commenced or profecuted by the fupervifors of any county, by virtue or in pursuance of this act, fhall be abated or difcontinued, by the death or the expiration of the office of fuch fupervifors, or any or either of them, but shall and may be continued and profecuted to effect by the furvivors and fucceffors in office of the fame fupervisors.

X. And be it further enacted by the authority aforefaid, That every county treafter fhall, yearly, on or before the first day of March in every year, pay

Ject of duty, to forfeit

Atate trea furer.

to the treasurer of this ftate, all fuch monies as he fhall have received for taxes impofed on fuch county, for the use or service of the government of this ftate, and deliver to the treasurer of this state an account, on oath, of all fuch warras as he shall have iffued against any collector or collectors, and for what fums; and in cafe any county treasurer fhall not pay the monies by him received as aforefaid, by the time aforesaid, or fhall not deliver fuch accounts, on oath, to the treasurer of this ftate as aforefaid, or shall not, in cafe of default of any collector, iffue his warrant as aforefaid, then, and in every such case, it fhall and may be lawful for the treasurer of this ftate, for the time being, and he is hereby authorifed, directed and required, to proceed against fuch county treasurer, in like manner as the county treafurers are, by this act, authorised and required to proceed against delinquent collectors. XI. And be it further enacted by the authority aforefaid, Supervisors for neg. That if any fupervifor or fupervifors, fhall neglect or refufe Kool, to be recovered to perform any of the duties required of him or them by with core by the this act, every fupervifor fo neglecting or refusing, fhall, for every fuch offence, forfeit to the people of this ftate the fum of one hundred pounds, to be recovered, with cofts, in any court of record, by action of debt, bill, plaint or information, by the treasurer of this ftate, by and in the name of the treafurer of the state of New-York; and in every fuch action, fuit or information, it fhall be fufficient for the plaintiff to fet forth, that the defendant, at a certain time and place, became indebted to the treasurer of the ftate of New-York, in the fum of one hundred pounds, as a forfeiture incurred for refufing and neglecting to perform the duties required of him by virtue of an act, entitled, An act for defraying the public and neceflary charge in the refpective counties of this ftate, to be paid to the treasurer of the state of New-York for the time being, when he should be thereunto required, and to give the special matter in evidence. And no fuch action, fuit or information, fhall be abated or difcontinued, by the death of the treafurer, or by his refignation or removal from office, but fhall and may be continued and profecuted to effect, by his fucceffor in office. All which penalties when recovered, fhall remain in the treafury of this ftate, fubject to the order of the legislature.

XII. And be it further enacted by the authority aforefaid, That this act shall not extend to the city and county of New-York.

XIII. And be it further enacted by the authority aforesaid, That this a& fhall take effect, and be in force from and after the first day of April, which will be in the year of our Lord one thoufand feven hundred and eighty-nine,

CHAP. LXVI.

An ACT to enable the Corporation of Trinity Church, in the City of NewYork, to affume the Name therein mentioned.

WHEREAS, the

Paffed roth March, 1788.

HEREAS the corporation of Trinity Church, in the city of NewYork, were, by an act of the legislature of the late colony of NewYork, pafled the twenty-feventh day of June, in the year one thousand seven hundred and four, enabled to fue and be fued, plead and be impleaded, anfwer and be answered unto, defend and be defended, by the name of, The rector and inhabitants of the city of New-York, in communion of the church of England, as by law established. And whereas the faid act was repealed by the legiflature of this ftate, on the feventeenth day of April, in The year one thousand feven hundred and eighty-four, but the faid corpora

tion have continued to use the name therein specified; and by their humble petition to the legiflature of this flate, have prayed that they may be enabled to affume and use the name of, The rector and inhabitants of the city of New-York, in communion of the proteftant Epifcopal church in the state of of New-York: Therefore,

Be it enacted by the people of the fate of New-York, reprefented in fenate and affembly, and it is hereby enacted by the authority of the fame, That the faid corporation, fhall and may, from and immediately after the paffing of this act, take and use the name of, The rector and inhabitants of the city of New-York, in communion of the proteftant Epifcopal church in the state of New-York, and by the fame name fhall be capable to fue and be fued, plead and be impleaded, answer and be answered unto, defend and be defended; and that all grants, deeds and conveyances made to, or by the faid corporation, between the said seventeenth day of April, in the year one thoufand seven hundred and eighty-four, and the paffing of this act, wherein they are named or mentioned by the name of, The rector and inhabitants of the city of New-York in communion of the church of England as by law established, or any other name or names, fhall be good, valid and effectual in the law, in like manner as they would have been if the faid act paffed the twentyfeventh day of June, in the year one thousand seven hundred and four, had never been repealed, or as they would refpectively have been if the faid corporation had been properly named in fuch grants, deeds or conveyances,

CHAP. LXVII.

An ACT for the more effectual Collection of Taxes in the City and County of

Affeffors of each ward

freeholders and inha

lift of their names,

flate;

New-York.

Paffed 11th March, 1788.

1. BE it enacted by the people of the fate of New-York, represented in fenate and affembly, and it is hereby enacted by the authority of the fame, That the affeflors of each refpective ward in the city of in the city of New- New-York, fhall, yearly, between the fifteeth day of May York, yearly, to enquire into the value and the first day of July, in every year, proceed to enquire of the estates of the into the value of the real and perfonal eftate of every freebitants, and make a holder, inhabitant and refident within the ward whereofthey are affeffors, and fhall make out a true and exact lift of the names of all the freeholders, inhabitants and refidents of the And oppofite to the refpective wards, for which they are or shall be chofen name to fet down the affeffors, and of fuch who have eftates therein, and do not value of each perfons refide there; and oppofite to the name of every fuch perfon fhall fet down the real value of all his or her whole estate, real and perfonal, in the fame ward, as near as they can discover the fame; and fhall fet down the value of the real eftate of each perfon as aforefaid, in one column, and the value of the perfonal eftate of each perfon as aforefaid, in another column of the fame lift or affeffment, leaving room fufficient oppofite thereto to infert the fum each perfon is to pay; and fhall complete and deliver the fame lift or affeffment, figned by fuch affeffors, lift to the mayor, to the mayor, recorder and aldermen of the faid city, or in recorder and alder- the clerk's office of the faid city, on or before the first Monday in July, yearly and every year; and if any affeffor shall refufe or neglect to perform the duty hereby required of him, every affeffor to refufing or neglecting, fhall forfeit and pay, for every fuch offence, the

And shall deliver fuch

men.