TITLE 2 deducting the compensation to which he may be legally entitled, to pay, Account to be transmitted to county treasurer. Cities. [397] 1. To the commissioners of common schools of his town, such sum as shall have been raised for the support of common schools therein : 2. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein: 3. To the overseers of the poor of the town, if there be no county poor-house, or other place provided in the county for the reception of the poor, such sum as shall have been raised for the support of the poor in such town: 4. To the supervisor of the town, all other monies which shall have been raised therein, to defray any other town expenses: And, 5. To the treasurer of the county, the residue of the monies so to be collected. If the warrant be directed to the collector of a ward, it shall direct the collector to pay all the monies to be collected, after deducting his compensation, to the treasurer of the county. In all cases, the warrant shall authorise the collector, in case any person named in the assessment roll 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 it shall require all payments therein specified, to be made by such collector, on or before the first day of February then next ensuing. 11 N. Y., 392; 2 N. Y., 473; 30 B., 608; 16 B., 655; Laws of 1845, ch. 180. $38. As soon as the board of supervisors shall have sent or delivered the rolls, with such warrants annexed, to the collectors, they shall transmit to the treasurer of the county an account thereof, stating the names of the several collectors, the amount of money they are respectively to collect, the purposes for which the same are to be collected, and the persons to whom, and the time when the same are to be paid; and the county treasurers, on receiving such account, shall charge to each collector the sums to be collected by him. 26 B., 92. $39. Wherever the laws respecting cities, shall have directed the monies assessed for any local purpose, to be paid to any person or officer, other than those named in the preceding thirty-seventh section, the collector's warrant may be varied accordingly, so as to conform to such alteration. See Laws of 1845, ch. 180; 1857, ch. 139. TITLE III. OF THE COLLECTION OF TAXES, THE DISPOSITION TO BE MADE ART. 1. Of the manner in which taxes are to be collected, and the duties of the ART. 2. Of the payments and returns to be made by the county treasurers, and the duty of the comptroller, and other officers thereupon. Of sales for unpaid taxes, and the conveyance and redemption of lands. ART. 1. ARTICLE FIRST. OF THE MANNER IN WHICH TAXES ARE TO BE COLLECTED, AND THE SEC. 1. Collectors to proceed to collect the taxes. 2. Tax to be levied by distress and sale. 3. Collector to give notice of time and place of sale. 4. If property sells for more than tax, surplus how to be disposed of. 5. Remedy against persons who remove before collection of tax. 6. Collectors to pay money as required in warrant. 7. When the taxes collected for town charges to be paid to county treasurer. 8. When collector is to receive tax on part of a lot. 9. Person paying tax on part, to state who the owner is. 10. Collector to deliver a list of uncollected taxes. 11. If any collector refuse to serve, &c., supervisor and two justices to appoint another. 12. Warrant to be issued to the person so appointed. 13. If collector neglects to pay over monies, county treasurer to issue warrant. 14. Duty of sheriff to whom such warrant shall be directed. 15. Sheriff to state in his return the amount collected. 16. If none, or a part only be collected, bond to be put in suit. 17. If sheriff neglect to make return, &c., to be proceeded against by attachment. 18. If proceedings by attachment are had, county treasurer to certify it to comptroller. 19. Attorney-general to prosecute sheriff for sum due on warrant. 20. When collector settles for taxes, county treasurer to give satisfaction piece. taxes. $1. Every collector, upon receiving the tax list and warrant, Collector to shall proceed to collect the taxes therein mentioned, and for call for that purpose shall call, at least once, on the person taxed, or at the place of his usual residence, if in the town or ward for which such collector has been chosen, and shall demand payment of the taxes charged to him on his property. ings in case See Laws of 1845, ch. 180, § 29, 30, 32; 1847, ch. 455; 1 Cai., 91; 17 B., 145. $ 2. In case any person shall refuse or neglect to pay the Proceed tax imposed on him, the collector shall levy the same by of refusal to distress and sale of the goods and chattels of the person who pay. ought to pay the same, or of any goods and chattels in his possession, wheresoever the same may be found, within the district of the collector; and no claim of property to be made thereto by any other person, shall be available to prevent a sale. Replevin prohibited in this case, in Part III. See General Index, Title Replevin; 10 J. R., 404; 4 W., 223; 4 B., 17; 7 B., 127; 15 B., 595. [398] TITLE 3. Sale, &c. Ib. Proceed of removal of person taxed. $3. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least six days previous to the sale, by advertisements to be posted up, in at least three public places, in the town where such sale shall be made. The sale shall be by public auction. S 4. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person in whose possession such property was, when the distress was made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person for whose tax the property was distrained, the surplus monies shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties shall be determined by due course of law. Mode of determining rights of parties, prescribed in Part III. See General S5. In case any person upon whom any tax now is, or ings in case hereafter shall be assessed, in any ward of any of the cities, or in any town within this state shall have removed out of such ward or town, after such assessment, and before such tax ought by law to have been collected; or if any person shall neglect or refuse to pay any tax which now is, or hereafter shall be assessed in any ward of either of the said cities, or in any town, upon any estate of such person, situated out of the ward or town in which he shall reside, and within the county; it shall be lawful, in either of those cases, for the collector of such ward or town, to levy and collect such tax of the goods and chattels of the person assessed, in any ward within the said cities, or in any town within the said county, to which such person shall have so removed, or in which he shall reside. Collector to pay over monies [399] 7 B., 131; Laws of 1842, ch. 318. $ 6. Every collector shall, within one week after the time mentioned in his warrant, for paying the monies directed to be paid to the town officers of his town and to the county treasurer, pay to such town officers and county treasurer, the sums required in such warrant to be paid to them respectively, first retaining the compensation to which he may be legally entitled. The town officers to whom any such monies shall be paid, shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer, and shall entitle him to a credit, in the books of the county treasurer, for the amount therein stated to have been received; and no other evidence of such payment shall be received by the county treasurer. 2 N. Y., 478; 30 B., 608; 1 D., 233; Laws of 1842, ch. 318. ART. 1. If greater lected than $7. Whenever any greater amount of taxes shall be assessed in any town than the town charges thereof, and its proportion sum colof the state tax, and county charges, the surplus shall be paid town by the collector to the county treasurer, who shall place it to surplus how the credit of such town, and the same shall go to the reduction disposed of. of the tax of the succeeding year. charges, of lot. $ 8. The collector shall receive the tax on a part of any lot, Tax on part piece or parcel of land, charged with taxes, provided the person paying such tax shall furnish a particular specification of such part; and if the tax on the remainder of such lot, piece or parcel of land, shall remain unpaid, the collector shall enter such specification, in his return to the county treasurer, to the end that the part on which the tax remains unpaid, may be clearly known. $9. If the part on which the tax shall be so paid, be an Ib. undivided share, then the person paying the same, shall state to the collector who is the owner of such share, that it may be excepted in case of a sale for the tax on the remainder. And the collector shall enter the name of such owner on his account of arrears of taxes. collector as taxes. $10. If any of the taxes mentioned in the tax list annexed Duty of to his warrant shall remain unpaid, and the collector shall not to unpaid be able to collect the same, he shall deliver to the county treasurer an account of the taxes so remaining due; and upon making oath before the county treasurer, or in case of his absence, before any justice of the peace, that the sums mentioned in such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels, belonging to, or in the possession of the persons charged with, or liable to pay such sums, whereon he could levy the same, he shall be credited by the county treasurer with the amount thereof. 2 N. Y., 69; 30 B., 608; Laws of 1836, ch. 461; 1853, ch. 69. ings if serve, &c., appointed. S 11. If any person chosen or appointed to the office of Proceed collector of any town or ward in this state, shall refuse to collector serve, or shall die, resign, or remove out of the town or ward, refuse to before he shall have entered upon or completed the duties of another his office, or shall be disabled from completing the same, by reason of sickness or any other cause, the supervisor and any two justices of such town or ward, shall forthwith appoint a collector for the remainder of the year, who shall give the like security, and be subject to the like duties and penalties, and have the same powers and compensation, as the collector in whose place he was appointed; and the supervisor shall forthwith give notice of such appointment to the county treasurer. But such appointment shall not exonerate the former collector, or his sureties, from any liability incurred by him or them. [400] $ 12. If a warrant shall have been issued by the board of supervisors prior to any appointment under the last section, Warrant to the original warrant, if the same can be obtained, shall be appointed. persor TITLE 3. Proceed ings in case collector pay over inonies. delivered to the collector so appointed, and shall be considered as giving him the same powers as if originally issued to himself; but if such warrant can not be obtained, a new one shall be made out by the clerk of the board of supervisors of the county, which shall be directed to the collector so appointed. And upon every such appointment, the supervisor of the town or ward, if he shall think it necessary, may extend the time limited for the collection of the taxes, for a period not exceeding thirty days; of which extension he shall forthwith give notice to the county treasurer. S 13. If any collector shall refuse or neglect to pay to the several town officers of his town or to the county treasurer, neglects to the sums required by his warrant to be paid to them respectively, or either of them, or to account for the same as unpaid, the county treasurer shall, within twenty days after the time when such payments ought to have been made, issue a warrant under his hand and seal, directed to the sheriff of the county, commanding him to levy such sum as shall remain unpaid and unaccounted for by such collector, of the goods and chattels, lands and tenements of such collector, and to pay the same to the county treasurer, and return such warrant within forty days after the date thereof; which warrant the county treasurer shall immediately deliver to the sheriff of the county; but no such warrant shall be issued by the county treasurer for the collection of monies payable to town officers, without proof, by the oath of such town officers, of the refusal or neglect of the collector to pay the same, or account therefor as above provided. Duty of sheriff on warrant against collector. Sheriff's return. [401] 30 B., 609, 655; Laws of 1857, ch. 585. $ 14. The sheriff to whom such warrant is directed, shall immediately cause the same to be executed, and shall make return thereof to the county treasurer, within the time therein specified, and shall pay to him the money levied by virtue thereof, deducting for his fees the same compensation that the collector would have been entitled to retain. Such part of the monies collected, if any, as ought to have been paid by the collector to town officers, shall be paid by the county treasurer to the officers to whom the collector was directed to pay the same: but if the whole amount of monies due from the collector, shall not be collected in such warrant, the county treasurer shall first retain the amount which ought to have been paid to him, before making any payment to the town officers. 26 B., 92. $15. If the whole sum due from the collector shall be collected, the sheriff shall so state in his return; but if a part only, or if no part of such sum shall be collected, the sheriff shall state in his return the amount levied, if any, exclusive of his fees, and shall also certify that such collector has no goods or chattels, lands or tenements, in his county, from |