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how to be made.
Amount as. sessed within
S 8: The said assessment shall be made by the commoti when and council at some meeting thereof during the month of No
vember in each year, in the same manner in which county taxes are directed by law to be assessed by the board of supervisors, and the assessment rolls with the amount of taxes therein specified to be paid, shall be delivered to the collector or collectors of the said city, on or before the fifteenth day of December in each year, with warrants annexed thereto under the hand of the mayor and clerk of the city, commanding such collector to collect from the several persons named in the assessment roll, the several sums mentioned in the last column of such roll opposite to their respective names; and in case any such person shall refuse or neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person, and after deducting from the amount so collected, the compensation so allowed to such collector, to pay the residue into the city treasury, on or before the first day of February ensuing after the date of the said warrant.
$ 9. A separate column shall be provided in the said aslamp and sessment rolls, in which shall be inserted by the common
council the amount of tax assessed upon the real estate being within and upon the personal property of the inhabitants residing within the lamp and watch district, to defray the expense of lighting the said city and compensating watchmen, and for the prevention and extinguishment of fires; which tax shall be assessed upon the valuations of the real and personal estate of the said freeholders and inhabitants, according to the last preceding assessment rolls as aforesaid, at the same time, and in the same manner, as the general tax is herein before directed to be as
sessed. Duplicates of $ 10. Duplicates of the said assessment rolls, verified
by the signatures of the mayor and clerk of the city, shall be deposited with the city treasurer, with a receipt thereon from the collectors who shall have received the original, specifying that he has received an original of which the same is a copy, for the purpose of collecting the taxes
therein directed to be collected. Puty of cal. S 11. The collector to whom any such assessment roll
and warrant shall be delivered, shall proceed to collect the sums therein specified, together with such fees on the moneys collected by him as shall have been allowed by the common council, in the same manner as provided by law in respect to the collection of county taxes, and shall have and possess all the power and authority conferred by law on the collectors of county taxes, and shall in like manner make returns to the city treasurer of the amount
collected, and of the taxes remaining unpaid: and upon making oath before the city treasurer, which oath he is hereby authorized to administer, similar in all respects to the oath required by law of collectors of county taxes, he shall be credited by the city treasurer with the amounts so remaining due and unpaid.
$ 12. When any tax or assessment imposed by the said Return of uncommon council pursuant to law shall be returned as unpaid, or shall not be paid within the time required by law, the said common council may maintain an action therefor in the name of the corporation of the city, against the person liable for the payment of the same, either as owner or occupant of the real estate, or as owner of the personal property charged with such tax or assessment, in any court having cognizance thereof, and shall recover the same with interest from the time such tax was returned unpaid; and in every such action, the assessment roll, wherein such owner or occupant shall be assessed, and the return thereof unpaid by the collector, shall be presumptive evidence of the indebtedness of such owner or occupant, and of its amount.
$ 13. When any tax or assessment charged upon any Land may be real estate within the said city, shall be returned as un-sold. paid by the officer authorized to collect the same, the common council may direct the city treasurer to advertise and sell such real estate as herein after provided.
S 14. The city treasurer shall cause a notice to be Notice to be published in a newspaper of the said city for six succes. published. sive weeks, describing the real estate charged with such tax or assessment remaining unpaid, and stating the amount of such tax or assessment then due, and notifying all persons concerned, that unless the said tax or assessment, with the costs and expenses of advertising the same, shall be paid before the time of sale in such notice specified, he will, on a day and place therein to be stated, expose the said real estate to sale at public auction. The costs and expenses for advertising and selling land under this sec. tion, shall be the same as are provided by law on the sale of mortgaged lands by advertisement. $ 15. If such tax or assessment and the expenses afore- sale v
son to said, be not paid by the said time of sale, the said treasurer be made. shall proceed to sell the same for the shortest time any bidder will take such premises and pay the said tax or assessment, and the expenses of such sale; and on such sale he shall execute to the bidder a certificate of sale in which the property purchased shall be described; the amount of tax or assessment and expense of such sale, and the time for which the premises were purchased shall be specified;
to be given.
also the time when the purchaser will be entitled to receive the lease herein after mentioned; said treasurer shall cause a copy of said certificate to be filed in the
clerk's office of said city of Rochester. Lease whou S 16. The grantee in such certificate shall, at the ex
piration of two years after said sale, be entitled to a lease of said premises for the term he so bid off the same, which term shall commence at the day of the date of said lease; said lease to be given by the mayor of said city, under the corporate seal of said city; which lease shall be presumptive evidence, in all courts and places, that such tax and assessment was legally imposed, and that the proceedings to authorize such sale were correct; and such grantee may obtain possession thereof in the manner prescribed by law in relation to persons holding over demised premi. ses after the expiration of their terms without the consent of their landlords; and shall have, hold and enjoy the said premises during the term for which the same were granted to him, free and clear from all claim and demands of any other owner or occupant of the same, but subject to any taxes or assessments that may be charged thereon during the said term; and at the expiration of such term, such grantee, his heirs or assigns, may remove any building or fixture that may have been erected on the said pre
mises during the said term. Owner may $ 17. Any owner or claimant of the premises so sold,
may within two years after such sale, redeem the same, by paying to such grantee, his heirs or assigns, or into the city treasury for his benefit, the amount paid by him, with the addition of ten per cent per annum on such amount; and on such payment being made, the title of such grantee shall absolutely cease and determine.
$ 18. The mayor, by the direction of the common council, may renew any warrants that may be lawfully issued for the collection of any tax or assessment, from time to time, as often as any tax or assessment shall be returned uncollected, or shall not be returned collected; or may issue a new warrant for the collection of such tax, and in such warrant, shall specify the time when the same shall be returned, and the same proceedings shall in all respects be had on such renewed warrants, or new
warrants, as are herein authorized upon the first warrant. Proceedings S 19. If any collector shall refuse or neglect to pay against de
ü: over to the city treasurer, the sums required by his war
rant so to be paid over, or to account for the sums so unpaid as required by law, the city treasurer may issue a warrant under his hand and seal, directed to the marshal of the city, commanding him to the same effect, as in the
Warrants mey be renewed.
accounts how to be
warrant authorized by law to be issued by a county treasurer against any delinquent collector, upon which the marshal shall proceed as sheriffs are required by law to proceed upon such warrant issued by county treasurers; and if any moneys shall remain uncollected on such warrant, the city treasurer shall immediately give notice thereof to the mayor of the city, whose duty it shall be to cause the bond of such collector to be prosecuted, and the moneys collected in such suit shall be paid to the city treasurer.
$ 20. The same proceedings by attachment may be had Against maragainst any marshal for neglecting to return such warrant, as are provided by law in cases of sheriffs receiving similar warrants by county treasurers.
$ 21. For any neglect of any collector to pay over Collecto moneys, or to render any account upon any warrant issued by the supervisors of the county, the same proceedings may be had as against collectors of towns in similar cases.
$ 22. Within four weeks, and not less than two weeks Treasurer's before the annual election of aldermen and assistants, the ice common council shall audit and settle the accounts of audited. the city treasurer, and the accounts of all other officers and persons having claims against the city or accounts with it; and shall make out a statement in detail of the receipts and expenditures of the corporation, during the preceding year; in which statement shall be clearly and distinctly specified. the several appropriations made by the common council, the objects and purposes for which the same were made, and the amount of money expended under each; the amount of taxes raised for the general contingent expenses, the amount raised for lighting and watching the city, the amount of highway taxes and assessments, the amount of assessments for opening, paving, repairing and altering streets, and for building and repairing bridges, the amount borrowed on the credit of the corporation, and the terms on which the same was obtained, and such other information as shall be necessary to a full understanding of the financial concerns of the city.
S 23. The said statement shall be signed by the mayor Statement and clerk and filed with the papers of the city: and the same shall be published by the clerk at the expense of the city, in some newspaper thereof, at least one week before the annual election of aldermen and assistants.
$ 24. The common council shall not borrow any money Loans. on the credit of the corporation, unless authorized by this act or by a special act of the legislature, except in antici
to be drawn from treasury.
pation and not exceeding the amount of the revenue of the
year, in which such'loan shall be made. Money how $ 25. No money shall be drawn from the city treasury
unless it shall have been previously appropriated to the purpose for which it shall be drawn; and all ordinances, resolutions and orders directing the payment of money, shall specify the object and purpose of such payment, and shall be certified by the clerk of the common council to the city treasurer, before any payments shall be made by
him. Bank bonka. S 26. The city treasurer shall keep two separate bank
books, with every bank in which any money of the city shall be deposited, in which shall be entered all sums received by such bank to the credit of the treasurer, and all sums paid out on his checks and drafts, which books shall be written up and the balance stated on the last day of each week, and at any other time when the mayor shall direct; one of the said books shall be kept by the treasurer, and the other shall be deposited with and kept by the clerk of the city, who shall retain the same in his custody at all times except when the same is left at the bank for the purpose of having entries made therein, and shall be at all times open for the inspection of any member of the common council. And every member of the common council shall be entitled during usual banking hours, to inspect the account of the treasurer with any bank in which deposits of money are paid.
$ 27. No money placed to the credit of the treasurer in any bank, shall be drawn out, unless by a check sigred by the treasurer, and countersigned by the clerk, or such other officer or person as the common council shall appoint for that purpose; of which appointment notice shall be given to the banks in which such deposits shall be made, and a copy of this section shall be delivered to the cashier of every such bank, before making deposits there,
in. Dheck book. 3 28. The clerk or other person authorized to counter
sign such checks, shall keep in a book to be provided for that purpose, regular entries of checks countersigned by him; and shall not countersign any check without having evidence before him that the same is authorized by some ordinance or resolution of the common council.
Checks on bank.
Of Common and other Schools. Commission. $ 1. The mayor, aldermen and assistants of the city of mon schools. Rochester, shall, by virtue of their offices, be commis
ers of com