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charge upon all the taxable property and inhabitants of said village. When the assessment of such damages upon the persons so determined to be benefited shall have been fully completed, the trustees shall issue to the collector of said village their warrant for the collection of the amounts assessed against such persons respectively, and the same proceedings shall be had and taken for the collection thereof as are provided in the act hereby amended for the collection of taxes voted to be raised in said village. And in case the whole amount of when tax the damages assessed by reason of such improvement, shall not be assessed upon the persons so determined to be benefited, the residue thereof shall be apportioned among the taxable inhabitants and property of said village, and collected in the same. manner as is provided by said act for the collection of taxes voted to be raised in said village.

$ 4. Section thirty of said act is hereby amended so as to read as follows:

to bo levied.

30. The trustees shall have power to cause any sidewalks in said village, which have not already been flagged and curbed, to be raised, lowered, leveled, graded, curbed and flagged in such manner and with such material as they may deem proper and to cause any sidewalks which have been flagged sidewalks. and curbed to be relaid, improved or repaired whenever they may deem it necessary; and the said trustees shall assess the expenses of every improvement against the owner of the lot along or adjoining which such work shall be done, and which shall be a lien upon such lots and a charge against the owners respectively thereof. Before doing such work it shall be the duty of the trustees to cause a notice to be served on each of the owners resident in said village, personally, or by leaving the same at their residences, or with the agent or occupant of such premises, specifying the improvement to be made, of what material, and the manner in which they require the same to be done, and the time, not exceeding sixty days, in which the owners may do such work along their respective lots. The trustees Sewers and may also in their discretion, cause common sewers

drains.

ment of expense.

and drains to be made in any part of the village, upon the application in writing in each case, of a majority of the resident owners of the lots along which the proposed sewer or drain is to be built, and may determine which share or proportion, if any, of the expense of the same shall be paid by the village, and may require the assessors to apportion and assess the expense thereof or the residue of such expense, upon the owner or owners of, or others interested in the buildings, tenements, lots and real estate which they shall deem benefited thereby, in Apportion- proportion as near as may be to the benefit and advantages which each shall acquire thereby; a certificate of such assessment and apportionment signed by the assessors making the same, shall be filed in the office of the clerk, and shall be binding and conclusive upon the owner or owners, or others interested, and the amount assessed against the owners of, and persons interested in each of such lots and real estate respectively shall be a lien upon such lots and real estate, and for all such liens and charges the trustees shall issue their warrant and cause the same to be collected with interest from date of the assessment, in the same manner as other village taxes and assessments are collected. Any person in possession of any real estate under contract for the purchase thereof, may in the discretion of the trustees, be deemed the owner thereof for all the purposes of this act.

Tax for expenses of

S 5. The thirty-second section of said act is hereby amended so as to read as follows:

§ 32. The trustees are authorized and empowered to corporation. raise money by tax in manner as herein provided, to pay all contingent and stated expenses of the corporation, and also to carry into effect the several powers and privileges granted by this act, but no such tax except the poll tax and the dog tax hereinafter provided for, shall be levied or collected until the same shall have been authorized by a vote of the taxable inhabitants of the corporation, at their annual election of officers, or at a meeting to be called by the trustees for the purpose of authorizing the assessment and collection of taxes. Before any

notice, &c.

tax for a contingent or stated expenses of the corpo- vote on tax, ration can be voted for at any such meeting, a notice must be published by order of the trustees and signed by the president and clerk, for at least two weeks before such meeting, in all the newspapers published weekly in said village, stating that the meeting will be called upon to vote for a contingent or stated tax, specifying the object or objects, stating the sum proposed to be raised for each object, and an estimate by items of the cost of each proposed object, and submitting one or more resolutions substantially in the following form: "Resolved, that the sum of dollars be raised by tax for the purpose of," (stating concisely the purpose of raising the proposed tax). If more than one resolution be proposed they shall be numbered. The vote thereon shall be taken by ballot, which shall have in the inside the words "For the resolution," or "Against the resolution," and be deposited in a separate box to be labeled "Village tax;" and when more than one resolution is submitted, the vote shall have the words "For the first resolution," or "Against the first resolution," and so as to each resolution submitted. No contingent or stated expense which is not thus presented and voted upon shall be collected, and no item thus voted, or any part thereof, shall be used for any other purpose than the specific purpose for which it was voted, and any surplus thereof unexpended for that specific purpose, shall be and remain in the treasury, and be accounted for and reported by the trustees; but its purpose and object may be changed to any other object by a subsequent resolution of another meeting submitted by the trustees and adopted after due notice in the same manner as herein provided for the resolution directing such tax, when such change can be made without violating a contract. The vote on such resolution shall be taken by ballot, having on the inside the words "For the resolution," or "Against the resolution;" but the amount of taxes to be raised Amount in any one year over and above what are herein must not denominated street expenses, and what are required for opening new streets or alleys, extending or widening streets, and over and above the dog tax,

which taxes

exceed.

Amount and conditions of appropriation.

State tax.

shall not exceed four thousand dollars, except at the first annual meeting after the passage of this act a further tax sufficient to pay up all arrears of village indebtedness, shall be assessed and collected.

S 6. This act shall take effect immediately.

Chap. 103.

AN ACT to facilitate the construction of the
Whitehall and Plattsburgh Railroad.

Passed March 20, 1867; three-fifths being present.
The People of the State of New York, represented in
Senate and Assembly, do enact as follows:

SECTION 1. Whenever the Whitehall and Plattsburgh railroad company shall, from time to time, and within two years from the passage of this act, duly and satisfactorily prove to the Comptroller of this State, that any ten miles or more of the road of said company, between Plattsburgh in the county of Clinton, and Whitehall in the county of Washington, shall have been built and ready for equipment and operation, the Treasurer of the State is hereby authorized, directed and required to pay to the treasurer of said company, from time to time, as such proof shall be made, as aforesaid, the sum of five thousand dollars a mile, and at that rate for any part of a mile; for each and every mile of such road so built and ready for equipment and operation, as aforesaid, not, however, to exceed fifty miles in all. And a sum sufficient to pay said five thousand dollars a mile, for said fifty miles, is hereby (for public purposes) appropriated to aid in the construction of said fifty miles of the said Whitehall and Plattsburgh railroad, aforesaid.

S2. There shall be imposed, for each of the fiscal years commencing on the first day of October, eighteen hundred and sixty-seven and eighteen hundred and sixty-eight, a State tax of one-thirteenth of a mill in each year, on each dollar of the valuation of the real and personal property of this State, to be assessed, levied and collected in the usual mauner

prescribed by law for raising State taxes, to be paid by the several county treasurers into the treasury of this State, and to be held by the State Treasurer for the special purpose designated by this act.

Comptrol

$3. The Comptroller of this State is hereby author- Duty of ized and required, from time to time, to draw his ler. warrant upon the Treasurer thereof for the said several sums hereby appropriated, to be paid as aforesaid, whensoever the said conditions shall have been complied with on the part of said company; but in case the said company shall fail to comply with the said conditions, within the time mentioned in the first section of this act, the said moneys shall be applied to and for the uses of the general fund of this State; and if there shall be an overplus, after paying the said sums hereby appropriated, the same shall in like manner be applied to the general fund. The said Application moneys thus received by the said company to be applied and used in the completion and equipment of said railroad, and for no other purpose whatever. § 4. This act shall take effect immediately.

Chap. 104.

AN ACT to provide for the draining and filling up of the old channel of Onondaga creek, between the south bounds of the city of Syracuse and Onondaga street, in said city, and for straightening and deepening the channel of said creek between said Onondaga street and the bridge across said creek north of West Genesee street and near the pump-house, and for the removing encroachments on and obstructions in said channel.

Passed March 20, 1867; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

of moneys.

sioners.

SECTION 1. The mayor of the city of Syracuse, by commisvirtue of his office, John W. Barker, Carroll E.. Smith, Charles Andrews and Frank Hiscock, are

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