sale. upon which the same is a lien as aforesaid or so much thereof as they deem necessary, whether the said real estate be or be not mentioned or described in the tax or assessment roll or certificate of special assessment containing said unpaid tax or assessment, to be sold at public auction, for a term of time, for the payment of such tax or assessment with interest, at the rate per cent aforesaid. Before any such sale, however, Notice of the trustees shall give notice thereof as follows: by publishing such notice, which shall contain a brief description of the property to be sold, and specify the time and place of sale, once in each week for three successive weeks in one or more of the newspapers printed in said village, and serving a copy of such notice opon the owner of such estate, either personally or by leaving the same at his place of residence with some person of suitable age, or if such owner be a non-resident, then by serving a copy of such notice in the manner aforesaid upon the agent of such owner, or the occupant of such estate or premises, residing in said village, or if there be no resident owner or occupant or agent, then by mailing a copy of such notice directed to such owner at his place of residence or the post-office nearest thereto, or if such place of residence shall be unknown, then by posting a copy of such notice in a conspicuous place on such estate or premises. Upon such sale such property shall be To whom to sold to the person who shall offer to take the same for the shortest term for the payment of such tax and interest, and the cost and expenses of such notice and sale. If such purchaser shall fail to pay such tax, interest, cost and expense, the trustees may cause the same to be collected of said purchaser in the same manner, and the same shall be a lien in all respects as if such tax, interest, cost and expense were an original tax or assessment, or the said trustees may re-sell such real estate without further notice (the sale to be deemed open for that purpose), and all the provisions of this act, except those requiring such notice, shall be applicable in case of such second sale as if it were the first. The trustees shall thereupon, Certificate on payment of such tax, interest, cost and expense, deliver to the purchaser a certificate of sale, signed be sold. of sale. When purchaser en titled to possession. Removal of buildings on premises so Bold. Entry of sale by clerk. Guardian ad litem, etc. by the president or treasurer, with the corporate seal affixed thereto. The execution of such certificate may be proved or acknowledged in like manner and with like effect as other conveyances of land. $35. If the owner of such real estate or property, his heirs or assigns, shall not, within one year after such sale, pay or tender to the purchaser or his legal representative or assigns, or to the treasurer of said village.or corporation, the amount paid by the purchaser, with interest at the rate of ten per cent per annum, such purchaser or his legal representatives or assigns may, immediately after the expiration of said year, enter into the possession of such real estate, and hold, occupy and enjoy the same during the term for which it was sold; and the said certificate, duly proved or acknowledged, or the record thereof, or a certified copy of such record, shall be presumptive evidence of the right of said purchaser, or his legal representatives or assigns, to the possession of such real estate, and for the purpose of obtaining such possession, the said purchaser or his legal representatives or assigns shall have all the remedies of a purchaser of real estate sold under execution. $ 36. All buildings erected by the purchaser or his legal representatives or assigns on any premises so sold as aforesaid, may be removed by him or them at or before the expiration of the term for which such premises were sold. $ 37. It shall be the duty of the clerk in all cases of such sale to make an entry of the same in the minutes of the trustees or records of the corporation, with the name of such owner, a description of the property sold, the amount and term for which it was sold and the name of the purchaser. $38. In case any such estate or property shall belong to an infant or other incompetent person, the county judge of Ulster county shall have power, upon the application of the trustees, to appoint some suitable person as guardian for such infant or person in the nature of a guardian ad litem, to protect the interest and rights of such infant or person, and such guardian shall thereupon be served with all notices or papers required to be served, and he shall be enti tled to receive five dollars for his services, and attendance, and no other fees or costs. When unbe added to of following Upon what paid tax to annual tax year. to be $39. If any tax or real estate shall for any cause, remain unpaid, the amount thereof, with interest at ten per cent per annum, may be added to the annual tax, the succeeding year, and charged upon the real estate upon which it was orignally assessed, and the charged. same proceedings, in all respects, for the collection thereof, may be had with the like effect as in case of the tax or assessment on the same real estate for the then current year. 340. In case any tax or assessment shall remain unpaid, and there shall be no property out of which the same can be made, the trustees may add the amount thereof, to the amount they may raise by tax the succeeding year. TITLE V. OF STREETS AND HIGHWAYS. separate $41. The said village shall be a separate highway Village a district, exempt from the superintendence and control highway of the commissioners of highways of the town of Kingston, and the said trustees shall have all the powers, and discharge all the duties of commissioners of highways therein. All assessments for highway labor in said corporation, shall be paid in money instead of labor, at the rate of fifty cents for each day's work assessed, which assessment shall be made in the manner (except as otherwise provided in this act) prescribed in the statutes concerning highways, by the board of trustees acting as commissioners of highways, on or before the first day of June, in each year; but the exemption of farming land from village tax shall not apply to said highway tax. In each year the board of trustees shall, by resolution, fix and determine the whole number of days work to be assessed, and shall assess the money amount thereof, and five per cent additional upon the property in said village liable to taxation, and shall make and file with the clerk, a tax or assessment roll of such assessment and a duplicate thereof (both of which shall be deemed originals), to one of which shall be attached the warrant for the collection Duty of to highway trustees as work. of said highway tax, and to the other a copy of said warrant with a receipt of the collector for said tax roll and warrant; and the provision of section twentyeight of this act, as to valuation of property shall Oftreasurer, apply to such highway tax and assessment. The treasurer shall keep a separate account of said tax, which shall be denominated the street fund, and the same shall be expended under the direction of the board of trustees in making and keeping in repair the highways, bridges and roads in the manner they deem most beneficial to the public. Map of streets, etc. Trustees to grade etc. S42. The said trustees shall cause to be made a map of all the streets and highways in said village, and to be designated thereon in such manner as they deem proper, those streets and highways which in their judgment cannot be put in a proper condition for general travel without too great an expense. They may expend a portion of the street fund thereon for the convenience and benefit of the inhabitants thereof, but the said corporation shall not be liable for any accident or injury to person or property caused or occasioned by the defective condition of any street or highway thus designated. $43. The trustees shall have power to cause any streets, etc., street, alley, lane, highway or public ground, or any part or parts thereof, in said village, to be graded, leveled, paved, repaired, macadamized, planked or graveled, and to cause crosswalks, drains, sewers, culverts, reservoirs, cisterns, hydrants, pumps or wells to be constructed, made, relaid, amended or repaired, and to determine by resolution, to be entered in the minutes of their proceedings, what part or portion, if any, of the expense of such improvements made or directed under this section, shall be paid or defrayed out of the street fund, and what part or portion thereof, if any, shall be defrayed by special assessment upon such portions of the real estate in said village as the assessors of said village shall deem more immediately benefited by such improvement. Proceedings If the said trustees shall determine to assess any part or portion of such expense by such special assessment, the said assessors, upon being notified so to do, shall forthwith proceed to make a certificate of Expenses, how to be paid. in case of special assessment. of certi aggrieved such special assessment, entering thereon the names of the owners or occupants of the lands assessed, and what parcels are owned by non-residents, according to their best information, and the name of any corporation or association owning any of said lands. They shall make a just and equitable assessment of the amount fixed by the trustees, against the said owners or occupants, and upon the lands deemed to be benefited, assessing each parcel in proportion to the benefit they deem it to receive, and shall enter in the said certificate a brief but careful description of each parcel assessed and the sum assessed upon it. When such certificate is completed they shall fix Correction a time and place of meeting to correct the same, and ficato. shall give notice thereof, stating where said certificate can in the mean time be seen and examined, by publishing such notice once in each of the newspapers printed in said village. At the time and place Hearing of so appointed, the said assessors shall meet and hear persons. all persons appearing before them who conceive themselves aggrieved in relation to said assessment, and after such hearing shall make such corrections, if any, in the said certificate, as will, in their judgment, render the said assessment more just and equitable. When said certificate shall be thus corrected, the said Delivery of assessors shall deliver the same and a duplicate to trustees. thereof, signed by all or a majority of them, to the said trustees, and the same shall be so delivered within twenty days from the first meeting of said assessors to make the assessment, but such time may be extended by the trustees. Any person conceiving Hearing be himself aggrieved by the said assessment shall have tees. a right to be heard in relation thereto before the trustees at their first regular meeting after the delivery of the certificate as aforesaid, and at their second regular meeting after such delivery, the trustees shall either confirm snch assessment or annul the same. If they confirm the same it shall be final and conclusive on all parties and persous interested; but if they annul the same, then all the proceedings of the assessors in relation thereto shall be void, and new proceedings may be taken in the matter in the manner prescribed in this section. If the assessors, or any or either of certificate fore trus Confirma tion of cor tificate. |