fum of twenty-five pounds, to be fued for and recovered with cofts 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 treasurer or chamberlain of the faid city. And in every fuch action or fuit it fhall be fufficient for the plaintiff to fet forth, that the defendant at a certain time and place became indebted to the treasurer or chamberlain of the faid city in the faid fum of twenty-five pounds, as a forfeiture incurred for refufing and neglecting to perform the duty 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 or chamberlain of the faid city, when he should be thereunto required, and to give the special matter in evidence. And no fuch action or fuit fhall be abated or discontinued, by the death of the treasurer or chamberlain of the faid city, or by his refignation or removal from office; but shall and may be continued and profecuted to effect, by his fucceflor in office. And all fuck penalties when recovered, fhall be applied to the ufe of the faid city and county, in the manner herein after mentioned.

aldermen to meet

tain what fums of

and county.

each pound of the

tates is to pay, and

to be inferted in the

II. And be it further enacted by the authority aforefaid, Mayor, recorder and That the mayor, recorder and aldermen of the faid city, annually, and afcer- fhall, yearly on the fecond Tuesday in July, in every year, money are impofed meet together at the city-hall of the faid city, and at fuch by law on the city other times and places, as they fhall find and judge neceffary and convenient; and examine, compute and afcertain what fum and fums of money is or are impoted or laid on the fame city and County, by any law or laws of this ftate, 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 arifing in the faid city and county, or for any other purposes in the faid city and county, or for the ufe or fervice of the And afcertain what government of this ftate; and fhall then fix and ascertain, each ward shall pay; by fuch ways and in fuch manner as they fhall judge to be juft and equitable, what proportion or how much of fuch And compute what whole fum then to be raised in the fame city and county valuation of the ef- Ought to be raised and paid by each ward in the fame city'; caufe the fun to be and fhall thereupon caufe a computation to be made, what paid by each perfon each pound of the fum total of the valuation of the eftates lift oppofite to his in each ward ought to pay, of the fum fo to be raised in the the fame lift to the fame ward, and caufe the fum to be paid by each perfon to be inferted in the fame lift or affeffment, oppofite to his or her name; and fhall immediately after the fourteenth day of October in every year cause the lift or affeffment of each ward, fo completed, to be delivered to the collector of the fame ward, with a warrant under their hands and feals thereto annexed, commanding the fame collector to collect, of and from all and every the perfon and perfons named in the faid lift or affeffment, the feveral and refpective fums mentioned and contained in the laft column of the faid lift or affeffment, and oppofite to their respective names, and to pay the monies which fhall by virtue of fuch warrant be raised in fuch respective ward, to the treasurer or chamberlain of the faid city, on or before the third Tuesday in February then next. And in cafe any perfon collecting the fime, or perfons fhall refufe or neglect to pay the fums at which and directions how to his, her or their eftate or estates shall be rated or taxed as aforefaid, the collector to whom the fame ought to be paid, fhall be, and hereby is authorised and required to levy the fame, by diftrefs and fale of the goods and chattels of the perfon or perfons who ought to pay the

name, and then fend

collector,

With a warrant for

pay it:

the fame by diftrefs.

And if any perfon fame. And if the goods and chattels fo diftrained shall be refufes to pay the fam at which he is fold for more than the amount of fuch tax, and the charges rated,collector to levy of the diftrefs and fale, the overplus fhall be returned to the owner of fuch goods and chattels; and that a claufe for this purpose fhall be inferted in every fuch warrant, fo to be delivered to the respective collectors.

III. And be it further enacted by the authority aferefaid, That the perfon or perfons in poffeffion of any houfe, or other real eftate, at the time any tax is to be collected, shall be liable to pay the tax on fuch houfe, or other real eftate; and in cafe of non-payment of fuch tax by the perfon or perfons in poffeffion of fuch house or other real estate, and in cafe of want of fufficient goods and chattels on the premises, whereof the fame can be levied by diftrefs as aforefaid, that then it fhall and may be lawful to and for fuch collec tor to require and demand the faid tax, of and from the perfon who fhall be named in fuch lift or affeffiment, as the owner or proprietor of fuch house or other real eftate, in whatsoever ward of the faid city he or the may refide; and in cafe of non-payment thereof, to levy the fame by diftrefs and fale of the goods and chattels of fuch owner, rendering the overplus, if any there be, after deducting fuch tax and the charges of fuch diftrefs and fale, to the owner thereof. And in cafe any other perfon than the perfon paying fuch tax, by agreement or otherwife, ought to pay fuch tax, the poffeffor or other perfon who fhall pay the fame, shall and may retain or recover the amount thereof, from the perfon who ought to have paid the fame.

ifle his warrant to

the fame.

IV. And be it further enacted by the authority aforefaid, If any collector neg That if the collector of any ward in the faid city, fhall neglect Jects to pay the mo nies, chamberlain to or refufe to pay the monies by fuch warrant directed, to be the sheriff for levying by him collected and paid, by the time in fuch warrant mentioned, then, and in every fuch case, the treasurer or chamberlain of the faid city, for the time being, is hereby authorised and required, to iffue a warrant under his hand and feal, directed to the fheriff of the faid city and county, commanding him to levy the fame; or if a part is. paid, fo much as fuch collector fhall be deficient, of the goods and chattels, lands and tenements of fuch collector; and if the goods and chattels, lands and tenements of fuch collector, fhall not be fufficient to pay the whole fum directed to be levied, then to take fuch collector, and confine him in the com mon gaol of the faid city and county, without bail or mainprife, there to remain until such tax or the deficiency thereof fhall be paid. And every fheriff to whom any fuch warrant fhall be directed and delivered, fhall iminediately cause the fame to be executed, and fhall, within thirty days after receiving fuch warrant, make return thereof to the treasurer or chamberlain of the faid city, 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 or chattels can be found, whereon to levy the tax impofed upon any perfon mentioned in any fuch tax lift or affeffment, or not fufficient to pay the whole, the collector fhall not be charged with more than he fhall or might have levied or received. And every col lector is hereby directed and required to deliver a true account, upon oath, of all fuch deficiencies, to the treasurer or chainberlain of the faid city, at the time he is or fhall be directed to make fuch payment to the said treasurer or chamberlain And if any collector fhall neglect or refufe to deliver fuch account, fuch collector fhall be accountable for the whole fum by him to be collected; and the treasurer or chamberlain shall deliver all fuch accounts of

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

ufe of government to

ftate.

V. And be it further enacted by the authority aforefaid, Chamberlain to re That the treasurer or chamberlain of the faid city for the ceive all moniesraised in faid city; time being, fhall receive all fuch monies as fhall be raised in the fame city and county, for the maintenance of the poor, and for defraying the other contingent expences in the faid city and county, or for any other purposes in the faid city and county, or for the use or fervice of the government of this ftate. And all fuch monies as fhall come into And to pay the monies raised for the his hands for the maintenance of the poor, and for defraying the treasurer of the the other contingent expences in the faid city and county, or for any other purposes in the faid city and county, fhall be difpofed of in manner herein after mentioned. And all fuch monies as fhall come into his hands, for the ufe or fervice of the government of this flate, fhall be paid by him to the treasurer of this state for the time being, at fuch times as fhall be directed by the laws, by virtue whereof the fame monies fhall be raifed or come into the hands of the treasurer or chamberlain of the faid city. And the faid treasurer or chamberlain fhall keep juft, true and diftinct accounts of the receipts, disbursements and payments, of all monies which fhall come into his hands, as treasurer or chamberlain of the faid city, by virtue of any law of this ftate, 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 fuch other times and places as the faid mayor, recorder and aldermen shall direct, shall bring in and exhibit all fuch 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 faid city for the time being, and the executors and adminiftrators of fuch treasurer or chamberlain, fhall be, and hereby is and are made liable to an action of account, to the mayor, aldermen and commonalty of the city of New-York, for all monies which shall come into his hands, as treasurer or chamberlain of the faid city. And every fuch treafurer, and his executors and adminiftrators, fhall 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 mayor, aldermen and commonalty of the faid city, fhall be, and hereby are empowered to fue, profecute and maintain fuch actions of account for the ufe of the city and county of New-York. And further, Every treasurer or chamberlain of the faid city, for the time being, fhall have and retain for his fervices, two pence for every twenty fhillings he shall receive and pay, to wit, one penny for receiving, and one penny for paying.

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

any law of this flate, according to law; and to render a juft and true account thereof to the mayor, recorder and aldermen of the faid city, when thereunto required. And if any treafurer or chamberlain of the faid city fhall not comply with the condition of fuch bond or obligation, it fhall and may be lawful for the mayor, aldermen and commonalty of the laid city, to commence and profecute an action or actions of debt, on fuch bond, in any court of record, against the obligots in the fame bond, or any or either of them, or the heirs, executors or adminiftrators of all, or any or either of them. And all monies recovered upon any fuch bond or obligation, fhall be applied towards defraying the contingent expences of the faid city and county, in manner hereafter mentioned.

alderinen, toegataing

of the tax, and caufe deficiencies

raifed.

to

VII. And be it further enacted by the authority aforefad, Mayor,recorder and That the mayor, recorder and aldermen of the faid city for yearly into the state the time being, fhall, yearly and every year, before they e afcertain the amount of the taxes to be raised in the fame city and county in that year, carefully examine what fums remain unpaid of taxes before laid or affefied; and where they find any fum or fums of money on any tax uncollected, and that the perion or perfons, eflate or eftates charged with the fame, is or are fufficient to pay the fame, they fhall iffue their warrant or warrants, under their hands and feals, to the collectors of the refpective wards 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 in this act are above directed and provided with refpect to other taxes; and fhall pay the fame to the treasurer or chamberlain of the said city, at fuch time as fhall be specified in the fame warrant. And if any collector fhall neglect his duty herein, he fhall be chargeable with the amount of the monies directed to be levied and collected by him: And where the faid mayor, recorder and aldermen fhall find, that the deficiency of any taxes has happened in any ward, 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 shall add fuch deficiency to, and caufe the fame to be raised with, and as part of the tax to be laid on the fame ward: And in every fuch cafe the treasurer or chamberlain of the faid city for the time being, fhall credit and apply the first monies he fhall receive on fuch tax, from fuch ward, to the payment and difcharge of fuch deficiency.

VIII. And be it further enacted by the authority aforefaid, That upon the death, refignation or removal from office, of the treasurer or chamberlain of the faid city for the time being, 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 chamberlain, 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, fhall 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 and in the name of the mayor, aldermen and commonalty of the faid city, for the ule of the faid city and county of New-York, by action of debt, bill or plaint, in any court of record; and in every fuch action or fuit, it fhall be fufficient for the plaintiff to fet forth, that the defendant, on the day fuch demand was made, became Vol. II. Аа

indebted to the mayor, aldermen and commonalty of the faid city, in the furt of five hundred pounds, as a forfeiture for refufing 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 faid city, when he fhould be thereunto required, and to give the special matter in evidence.

aldermen, or any five

this act.

IX. And be it further enacted by the authority aforefaid, Mayor, recorder and That it fhall and may be lawful for the mayor, recorder of them, may 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 faid city for the time being, are by this act authorised or required to do, execute and perform; and all queftions which may arife at any meeting, fhall be determined according to the judgment and opinion of the major part of them the faid mayor, recorder and aldermen of the faid city, attending at fuch meeting.

to pay to ftate treafu

received for the ufe

X. And be it further enacted by the authority aforesaid, Chamberlain yearly That the treasurer or chamberlain of the faid city fhall, rer all m nies by him yearly, on or before the first day of March in every year, of government, &c. pay to the treasurer of this ftate, all fuch monies as he shall have received for taxes impofed on the city and county of New-York, for the ufe or fervice of the government of this ftate; and also deliver to the treasurer of this flate, an account, on oath, of all fuch warrants as he fhall have iffued against any collector or collectors, and for what fums: And in cafe fuch treasurer or chamberlain shall not pay the monies by him received as aforefaid, by the time aforefaid, or fhall not deliver fuch account on oath, to the treasurer of this flate as aforefaid, or fhall not, in cafe of default of any collector, iffue his warrant as aforefaid, then, and in every fuch cafe, it fhall and may be lawful for the treasurer of this ftate for the time being, and he is hereby authorised, directed and required to proceed against fuch treasurer or chamberlain of the faid city, in like manner as the faid treafurer or chamberlain is, in and by this act, authorifed and required to proceed against delinquent collectors.

alderman for neglect

to be recovered with

Farer.

XI. And be it further enated by the authority aforefaid, Mayor, recorder or That if the mayor, recorder, or any alderman of the faid of duty, to forfeitool. City for the time being, fhall neglect or refufe to perform coft by the flate trea- any of the duties required of him by this act, every perfon fo neglecting or refufing, 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 or plaint, by the treasurer of this ftate, by and in the name of the treasurer of the state of NewYork; and in every fuch action or fuit, 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 the more effectual collection of taxes in the city and county of New-York, to be paid to the treasurer of the ftate of New-York for the time being, when he should be thereunto required, and to give the fpecial matter in evidence. And no such action, fuit or information shall be abated or difcontinued by the death