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sum of twenty-five pounds, to be sued for and recovered with costs of fuit, for the use of the city and county of New York, in any court of record, by action of debt, bill or plaint, by and in the name of the treafurer or chamber, lain of the said city. And in every such a&ion or fuit it shall be fufficient for the plaintiff to set forth, that the defendant at a certain time and place became indebted to the treasurer or chamberlain of the said city in the said sumn of twenty-five pounds, as a forfeiture incurred for refusing and neglecting to perform the duty required of him by virtue of an act, entitled, An act for the more effe&tual colle&tion of taxes in the city and county of New-York, to be paid to the treasurer or chamberlain of the said city, when he should be thereunto required, and to give the special matter in evidence. And no such action or suit shall be abated or discontinued, by the death of the treasurer or chamberlain of the said city, or by his resignation or removal from office ; but shall and may be continued and prosecuted to effect, by his succeflor in office. And all such penalties when recovered, shall be applied to the use of the faid city and county, in the manner herein after mentioned.

II. And be il further enacted by the authority aforesaid, Mayor, recorder and That the mayor, recorder and aldermen of the said city, annuaily, and af er: Mall, yearly on the second Tuesday in July, in every year, money are impotei meet together at the city-hall of the said city, and at such by law on the city other times and places, as they shall find and judge neceffaand .

ry and convenient; and examine, compute and ascertain what sum and sums of money is or are imposed or laid on the same city and county, by any law or laws of this state, and to be raised in that year in the fame city and county for the maintenance of the poor, and for defraying the other contingent expences arising in the faid city and county, or for any other purpoles in the said city and county, or for the use or service of the

And ascertain what government of this state ; and shall then fix and ascertain, cach ward (hall pay ; by such ways and in such manner as they shall judge to be

just and equitable, what proportion or how much of such And compate what whole fum them to be raised in the same city and county valuation of the ef: ought to be raised and paid by each ward in the same city'; caufe dierumtobe and shall thereupon cause a computation to be made, what paid by each per fin each pound of the sum total of the valuation of the estates Jit oppolite to his in each ward ought to pay, of the sum so to be raised in the the same lift to the fame ward, and cause the sum to be paid by each person to collector,

be inserted in the fame lift or affeflment, opposite to his or her name; and shall immediately after the fourteenth day of O&tober in every year cause the list or assessment of each ward, so completed, to be delivered to the collector of the same ward, with a warrant under their hands and seals thereto annexed, commanding the fame collector to collect, of and from all and every the person and persons named in the said lift or assessment, the several and respective sums mentioned and contained in the laft column of the said list or aflésment, and opposite to their respective names, and to pay the monies which shall by virtue of such warrant be raised in such respective ward, to the treasurer or chamberlain of the said city, on or before the third With a warrant for

Tuesday in February then next. And in case any person collecting the Lume, or persons shall refuse or neglect to pay the sumns at which pay it:

his, her or their estate or estates shall be rated or taxed as

aforesaid, the collector to whom the same ought to be paid, shall be, and hereby is authorised and required to levy the fame, by distress and Sale of the goods and chattels of the person or persons who ought to pay the

And if any perfon fame. And if the goods and chattels so diftrained shall be fan at which he is sold for more than the amount of such tax, and the charges rated,collector to levy of the distress and sale, the overplus shall be returned to the the fame by distress,

owner of such goods and chattels; and that a clause for this purpose shall be inserted in every such warrant, fo to be delivered to the respective collectors.

ill. And be it further enailed by the authority afirefaid, That the person or persons in poffeffion of any house, or other real estate, at the time any tax is to be collected, shall be liable to pay the tax on such house, or other real estate ; and in case of non-payment of such tax by the person or persons in poflefion of such house or other real estate, and in case of want of sufficient goods and chattels on the premises, whereof the fame can be levied by distress as aforesaid, that then it shall and may be lawful to and for such collece tor to require and demand the said tax, of and from the person who shall be named in such lift or assessinent, as the owner or proprietor of such house or other real estate, in whatsoever ward of the faid city he or she may relide; and in case of non-payment thereof, to levy the same by distress and fale of the goods and chattels of such owner, rendering the overplus, if any there be, after deduding fuch tax and the charges of such distress and sale, to the owner thereof. And in case any other person than the person paying such tax, by agreement or otherwise, ought to pay such tax, the pofleflor or other person who shall pay the same, shall and may retain or recover the amount thereof, from the person who ought to have paid the fame.

IV. And be it further enacted by the authority aforesaid, If any collector neg. That if the collector of any ward in the said city, shall neglect nies, chamberlain to or refuse to pay the monies by such warrant directed, to be the Sheriff for levying by himn collected and paid, by the time in suci warrant men

tioned, then, and in every such case, the treasurer or chamberlain of the said city, for the time being, is hereby authorised and required, to ifsue a warrant under his hand and seal, directed to the sheriff of the faid city and county, commanding him to levy the same ; or if a part is . paid, so much as such collector shall be deficient, of the goods and chattels, lands and tenements of such collector; and if the goods and chatiels, lands and tenements of fuch collector, shall not be sufficient to pay the whole fum directed to be levied, then to take such collector, and confine him in the come mon gaol of the said city and county, without bail or mainprise, there to remain until such tax or the deficiency thereof shall be paid. And every she. riff to whom any such warrant fhall be directed and delivered, shall iminediately cause the same to be executed, and shall, within thirty days after re. ceiving such warrant, make return thereof to the treasurer or chamberlain of the said city, and pay to him the monies levied by virtue thereof, deducting for his fees, fix-pence in the pound upon the sum fo levied, and no more, But in all cases where no goods or chattels can be found, whereon to levy the tax imposed upon any person mentioned in any fuch tax lift or affelfment, or not sufficient to pay the whole, the collector shall not be charged with more than he Mall or might have levied or received. And every

collector is hereby directed and required to deliver a true account, upon oath, of all such deficiencies, to the treasurer or chainberlain of the said city, at the time he is or shall be directed to make such payment to the said treasurer or chamberlain : And if any collector shall neglect or refuse to deliver such account, such collector shall be accountable for the whole fum by him to be collected; and the treasurer or chamberlain Ihall deliver all such accounts of

die same.

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deficiencies to the mayor, recorder and aidermen of the said city, at their next meeting, after he shall have received the same, or into the clerk's office of the same city : And each collector shall have and retain for his service, out of the monies by him collected, six-pence for every twenty shillings he shall collect, and no more.

V. And be it further enacted by the authority aforeluid, Chamberlain to re: That the treasurer or chamberlain of the said city for the ceive all moniesrailed in faid city ; time being, shall receive all such monies as shall be raised in the same city and county, for the maintenance of the poor, and for defraying the other contingent expences in the said city and county, or for any other purposes in the said city and county, or for the use or service of the govern.

And to pay the ment of this ftate. And all such monies as shall come into monies raised for the his hands for the maintenance of the poor, and for defraying the treaturer of the the other contingent expences in the said city and county, or for any other

purposes in the faid city and county, shall be disposed of in manner herein after mentioned. And all such monies as Ihall come into his hands, for the use or service of the government of this state, shall be paid by him to the treasurer of this state for the time being, at such times as shall be directed by the laws, by virtue whereof the same monies shall be raised or come into the hands of the treasurer or chamberlain of the said city. And the said treasurer or chamberlain shall keep just, true and distinct accounts of the receipts, disbursements and payments, of all monies which shall come into his hands, as treasurer or chamberlain of the said city, by virtue of any law of this state, and enter the fame in a book or books to be kept for that purpose, and once in every year, between the twenty-ninth day of September

and the fourteenth day of October in every year, and at such other times and places as the said mayor, recorder and aldermen shall direct, shall bring in and exhibit all such books and accounts, and all the vouchers relating thereto, to them for their examination and audit thereof. And further, The treasurer or chamberlain of the said city for the time being, and the executors and administrators of such treasurer or chamberlain, shall be, and hereby is and are made liable to an action of account, to the inayor, aldermen and commonalty of the city of New-York, for all monies which shall come into his hands, as treasurer or chamberlain of the said city. And every such treafurer, and his executors and administrators, shall and may plead and discharge himself and themselves, in such manner as other receivers or bailiffs may,can or ought to do, by law; and the mayor, aldermen and commonalty of the faid city, shall bę, and hereby are empowered to sue, prosecute and maintain such actions of account for the use of the city and county of New York. And further, Every treasurer or chamberlain of the said city, for the time being, Mall have and retain for his services, two pence for every twenty shillings he shall receive and pay, to wit, one penny for receiving, and one penny for paying.

Ví. And be it further enacted by the authorily aforefaid, That every treafurer or chamberlain of the faid city for the time being, as soon after he shall be appointed as conveniently may be, and before he enters upon the business of his office, shall enter into a bond or obligation, with sufficient fureties, to the mayor, aldermen and commonalty of the city of New-York, in such fum as the mayor, recorder and aldermen for the time being, shall think proper and direct, with condition, well and faithfully to execute the office of treasurer or chamberlain of the same city, and to pay as such monies as shall come into his hands as treasurer or chamberlain of the said city, by virtue of

deficiencies

any law of this sate, according to law; and to render a just and true account thereof to the mayor, recorder and aldermen of the said city, when thereunto required. And if any treasurer or chamberlain of the faid city Mall not comply with the condition of fuch bond or obligation, it shall and may he lawful for the mayor, aldermen and commonally of the laid city, 10 commence and profecute an action or actions of debt, on such bond, in any court of record, against the obligots in the same bond, or any or either of them, or the heirs, executors or administrators of all, or any or either of them. And all monies recovered upon any such bond or obligation, mail be applied towards defraying the contingent expences of the faid city and county, in mannur hereafter mentioned.

VII. Aid be it f.orther cmalled by the antiority aforeb.id, Mayor, recorder and That the mayor, recorder and aldermen of the laid ciiy for yfarly into the late the time being, shall, yearly and every year, before they ar the tax, and caufe aforain the amount of the taxts to be raised in the fume raif-d.

city and county in that year, carefully examine what funns remain unpaid of taxes before laid or allefied; and where they find any lum or sums of money on any tax uncollected, and that the perion or persons, estate or eítates charged with the fame, is or are sufficient to pay

the fome, they shall issue their warrant or warrants, under their hands and leals, to the collectors of the respective wards for the time being, where such sums remain unpaid, for the collection thereof. And every collector to whom any such warrant shall be directed, is hereby authorised and required to levy and collet all such sums in such warrant specified, in the same manner, and under the fame penalties as in this act are above directed and provided with respect to other taxes; and shall pay the same to the treasurer or chamberlain of the lid city, at such time as shall be specificd in the same warrant. And if any cola lector shall neglect his duty herein, he hall be chargeable with the amount of the monies directed to be levied and collected by him: And where the said mayor, recorder and aldermen Mall find, that the deficiency of any ia xos has happened in any ward, by the insolvency, or the want of goods and chattels whereon to levy the faid tax, of any person or perfon; upon whom the same was charged, or by the infolvency of the collector, or o herwi, they shall add fuch deficiency to, and cause the fame to be raikd with, and as part of the tax to be laid on the same ward : And in every such cale tl.e treasurer or chamberlain of the said city for the time being, Maill credit and apply the first inonies he shall receive on such tax, from such ward, to the payment and discharge of such deficiency.

VIII. And be it firth.r ennfied by the authority af rifid, That upon the death, relignation or removal from office, of the treasurer or chamberlain of the said city for the time being, all the books and papers belonging to the fame office, timil be delivered to his fuccellor in effe, upon the oath of the preceding treasurer or chamberlain, or in case of his death, upon the oth of his execu ors or administrators: And if any such preceding treasurer, or liis executors or administrators, shall refuse or neglect to deliver the fame upon oath as aforesaid, being lawfully demanded, every such perton fhoi! forfeit and pay, for every such refusal or neglect, the sum of tive hundirud pounds, to be recovered with costs of fut, by and in the name of the mayur, aldermen and commonalty of the said city, for the ule or the faid city and county of New-York, by action of debt, bill or pinint, in any court of record ; and in every such action or fuit, it Mall be jufficient for the plain it to set forth, that the defendant, on the day such demand was made, became Vol. II.

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received for the une

indebted to the mayor, aldermen and commonalty of the said city, in the fufit of five hundred pounds, as a forfeiture for refusing and neglecting to deliver up the books and papers belonging to the office of treasurer or chamberlain of the city of New-York, according to the form of an act, entitled, An act for the more effectual collection of taxes in the city and county of NewYork, to be paid to the mayor, aldermen and commonalty of the said city, when he should be thereunto required, and to give the special matter irr evidence.

IX. And be it further ena&cd by the authority aforesaid, Mayor', recorder and That it shall and may be lawful for the mayor, recorder of them, inay execute and aldermen of the faid city for the time being, or any five

or more of them (of whom the mayor or recorder always to be one) to do, execute and perform all and every act, matter and thing, which the mayor, recorder and aldermen of the said city for the time being, are by this act authorised or required to do, execute and perform ; and all questions which may arise at any meeting, shall be determined according to the judgment and opinion of the major part of them the said mayor, recorder and aldermen of the said city, attending at such meeting.

X. And be it further enaéled by the authority aforesaid, Chamberlain yearly That the treasurer or chamberlain of the said city shall, rer all in nies ay him yearly, on or before the first day of March in every year, of governinent, &c.

pay to the treasurer of this state, all fuch monies as he shall

have received for taxes imposed on the city and county of New-York, for the ufe or service of the government of this state; and also deliver to the treasurer of this state, an account, on oath, of all such warrants as he shall have istued against any collector or collectors, and for what sums : And in cafe fuch treasurer or chamberlain shall not pay the monies by him received as aforesaid, by the time aforesaid, or shall not deliver such account on oath, to the treasurer of this state as aforesaid, or shall not, in case of default of any collector, issue his warrant as aforesaid, then, and in every fuch case, it shall and may be lawful for the treasurer of this state for the time being, and he is hereby authorised, directed and required to proceed against such treasurer or chamberlain of the said city, in like manner as the said treafurer or chamberlain is, in and by this act, authorised and required to proceed against delinquent collectors.

XI. sind be it further enated by the authority aforesaid, Mlator, recorder of That if the mayor, recorder, or any alderman of the faid of duty, toforfeitioul. city for the time being, shall neglect or refuse to perform corts by the flate trea- any of the duties required of him by this act, every person

so neglecting or refusing, Mall, for every such offence, forfeit to the people of this itate, the sum of one hundred pounds, to be recovered, with costs, in any court of record, by action of debt, bill or plaint, by the treasurer of this state, by and in the name of the treasurer of the state of NewYork; and in every such action or fuit, it shall be sufficient for the plaintiff to set forth, that the defendant, at a certain time and place, became indebted to the treasurer of the state of New-York, in the sum of one hundred pounds, as a forfeiture incurred for refusing and neglecting to perform the duties required of him by virtue of an act, entitled, An act for the more effectual collection of taxes in the city and county of New-York, to be paid to the treasurer of the state of New-York for the time being, when he mould be there into required, and to give the special matter in evidence. And no Juch action, fuit or information ihall be abased or discontinued by the death

Lurer.

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