Notice by

the collector.

Tax roll.

Refusal to pay tax.

direction and control of the trustees, for keeping in repair the streets, highways, bridges, lanes, alleys and sidewalks in said village, and for no other purpose whatever. The board of trustees shall cause the village tax roll to be made out and filed, together with a copy thereof, in the office of the clerk.

$ 2. The collector shall give notice of the time of receiving such tax roll and warrant, and designate in said notice some convenient place for receiving said tax. Any person may pay his tax at any time within twenty days after such notice, by paying the amount of the same and one per cent fees to the collector. After twenty days from such notice, the collector shall be entitled to five per cent for collecting said tax.

$3. The tax roll, when completed, shall be delivered to the collector, with a warrant thereto annexed, under the seal of the corporation, commanding him to receive, levy and collect the several sums, in the roll specified, as assessed against the persons or property therein mentioned or described, with his fees for collecting the same, and to return said warrant and roll within sixty days after the date of the war

rant.

S4. The collector shall proceed to collect the unpaid taxes in the said roll specified, and shall have and possess all the powers and authority conferred by law, on the collectors of county taxes, and shall pay over all moneys collected by him, to the village treasurer. and take his receipt therefor, and make return to the village clerk of the amount collected by him and paid over, and of the taxes remaining unpaid.

§ 5. The board of trustees may renew, from time to time, any warrant issued for the collection of any tax or assessment, whenever any tax or assessment shall be returned uncollected.

$6. Whenever any person, whose estate or property shall be assessed or taxed, shall neglect or refuse to pay the same, and there shall be no personal property found, whereon the same may be levied, or out of which such tax or assessment can be collected, the collector shall make return thereof to the board of trustees, who are authorized to cause the estate, which was so asssessed, to be sold at public auction,

for a term of time, for the payment of such tax or assessment, giving four weeks' notice of such sale by putting up notices in five public and conspicuous places in said village, and publishing such notices in a public newspaper published in said village, or if none shall be so published then in one published in the city of Troy, and serving personal notice on the owner or agent of said estate, if a resident of such village, or by depositing the same in the post-office, directed to such owner at his reputed place of residence, and the same shall be sold to the person who shall offer to take it for the shortest term for the payment of such tax or assessment, with interest, and the expense of such notice and sale.

$7. Whenever any real estate shall be sold, for the collection of any tax or assessment, and the owner thereof, his heirs or assigns, shall not, within one year thereafter, have paid or tendered to the purchaser, or his legal representatives, or to the treasurer of said village, the amount of such tax or assessment, and all expenses, with interest at the rate of seven per cent per annum, from the time of such sale, the board of trustees shall deliver to the purchaser thereof a certificate of such sale, under the seal of said corporation, and signed by the president, the execution of which may be proved or acknowledged as a deed; and upon the receipt of such certificate the purchaser may proceed to serve upon the holder of, or owner of, any mortgage, judgment or decree which may be a lien upon such lands or any portion thereof, notices in writing of such sale and that unless redeemed within six months from such service, and in case the person or parties holding or owning such mortgage, judgment or decree, shall neglect to redeem premises, contained in said certificate, within six months from the time of serving such notice, such certificate may be recorded in like manner and with like effect, as in the case of other conveyances of real estate.

58. The purchaser at any such sale, receiving such certificate, or his executors, administrators or assigns, may, in case the lands are not redeemed as herein provided, enter into the possession of such real estate,

Sale of real

estate for

tax.

Extraordi

nary expenditures.

and hold, occupy and enjoy the same during the term for which it was sold, and shall be at liberty within the time aforesaid to remove all the buildings and materials which he may erect or place thereon. $9. Whenever the trustees shall be of the opinion that the interests of the village require the expenditure of any money for any extraordinary or special purpose, the said trustees shall have power to call a special election, and submit the question of raising such money to the qualified voters in said village, or they may submit the same at the annual election; but in either case they shall, before submitting the question, make an estimate of the sum necessary to be raised for such purpose, and shall state the amount, which shall not exceed the sum of three hundred dollars in any one year, except for a lock-up or some public building, and the object for which it is required, and cause the statement to be filed with the clerk, and a copy thereof to be be put up in five public and conspicuous places in said village, at least ten days preceding the day of such election. The board of trustees may after making and putting up such statement, call an election, by giving the same notice as is required at annual elections, and shall designate in said notice some convenient place in said village for holding the polls of said election. The trustees shall be inspectors of said election, in the same manner as at the charter elections in said village. Every person twenty-one years of age, liable to be assessed for such tax, shall be considered a qualified voter at such election. The polls of said special election shall be opened and closed in the manner provided for holding elections in said village. On the ballots deposited at said special election, shall be written or printed "for special tax" or "against special tax." The votes received at a special election shall be canvassed, and the result certified, and the certificates thereof filed with the clerk; and the board of trustees, at their next meeting after said election shall cause the result, as appearing by said certificate, to be entered in their minutes; and it it shall appear that the whole number of votes received at such election with the words "for special tax," shall exceed

the whole number of votes " against special tax," it shall be the duty of the said board of trustees to cause the said sum of money so estimated and voted for to be assessed, levied and raised on the estate, real and personal, in said village, according to the value thereof as it shall appear upon the assessment roll of the year in which such tax shall be levied and raised, which money shall be faithfully applied to the special object for which it was raised, and to no other.. The said board of trustees shall be commissioners of highways in and for said village, and shall have all the powers of commissioners of highways of the several towns of this State, subject to this act, and as such they shall also have power to lay out, open, construct, straighten, widen and alter highways, streets, lanes, alleys and sidewalks in said village; and for that purpose may take and appropriate any land, garden or inclosure in said village; but no highway, street, lane, alley or sidewalk shall be laid out or opened in said village, unless all claims for damages on account of such laying out or opening shall be released without remuneration, except upon the written petition of six freeholders residing in said village; which petition shall specify the improvement to be made, describe generally lands to be taken, and state the names of the owner or owners thereof, and shall be filed in the office of the clerk of said village. Whenever such petition shall be presented to the trustees, it shall be their duty to meet and examine the proposed alteration or improvement, and deliberate upon the same; and if, in their opinion, the said alteration or improvement is necessary and proper, they shall so decide by a resolution, to be entered in the minutes of the proceedings of the board, and they shall thereupon put up in five public and conspicuous places in said village, a correct description of all the lands which they deem it necessary to take to make said alteration or improvement, and a notice that the said trustees will, on a day specified in said notice, not less than five days from the date thereof, meet and hear any objections that may be made to the taking of such land and making the said improvement. The trustees must also serve a copy of the

Altering and laying

out of streets.

said description and notice on the owner or owners of said land, at least five days previous to the said meeting of the said board of trustees, unless such owner is a non-resident of said village, in which case such description and notice must be deposited in the said village post-office, directed to said owner at his reputed place of residence, at least twenty days before such meeting. Any person interested may be heard and may introduce testimony before the board of trustees touching the matter on the day specified in said notice, or on such other days as the board of trustees may appoint. After such hearing, if sufficient cause be shown, the trustees may deny the prayer of the petition; but if no sufficient cause is shown, the trustees shall declare their intention to make the said alteration and improvement, and proceed to obtain possession of the lands described in the manner provided by this act.

S 10. Whenever any highway, street, alley or sidewalk is laid out, altered, straightened or widened, the damages claimed by reason thereof may be determined by agreement between the board of trustees and the persons claiming such damage; but in case the damages are not so determined, nor released without remuneration, the said board of trustees shall, on being notified by the president, as in case of a special meeting of the board, meet and cause a jury of six freeholders to be summoned to determine and award said damages. They shall give at least five days' notice to the owner or owners of said lands, of the time and place of meeting, unless such owner is a non-resident of said village, in which case notice may be sent by mail, directed to his reputed place of residence, twenty days before said meeting. The said jury shall be sworn, faithfully and impartially to execute their duty, in ascertaining such damage and assessment according to their best judgment and ability; they shall carefully view and examine the prem- . ises, and hear the proofs and allegations of the parties, and reduce the testimony, if any is taken, to writing, and after the testimony is closed, they shall ascertain, determine and award to the owner or owners of such land, such damages as they will, in their