CHAPTER CLV. An Act providing for the making of assessments, in certain cases, of benefits conferred by local improvements in cities of this state. Supreme court appoint 1. BE IT ENACTED by the Senate and General Assembly of Justices of the State of New Jersey, That where, in any city of this state, authorized to a trunk or intercepting sewer has been or shall be con- commissioners structed, or any local improvement has been or shall be made by such city, which sewer or improvement drains, covers, affects or benefits such a large area that, in the opinion of the common council or other governing body of such city, an estimate and assessment of the benefits conferred by such sewer or improvement ought to be made by freeholders residing outside of said city, not owning or interested in any real estate therein, upon the passage of a resolution by such governing body declaring such to be its opinion, the proper law officer of such city shall thereupon make application, upon ten days' public notice, to the justice of the supreme court holding the circuit in which said city is situate, for the appointment of three commissioners to make such estimate and assessment, and the said justice is hereby authorized and empowered to thereupon appoint as such commisioners three freeholders residing outside of such city, but in the state of New Jersey, who do not own and are not in any way interested in any real estate in said city. to be governed 2. And be it enacted, That all such commissioners, Commissioners when so appointed shall, in all respects, be governed in by laws in force. making such assessments by the laws now or hereafter in force relating to and regulating the making and confirmation of assessments for local improvements it such city. 3. And be it enacted, That this act shall take effect immediately. Approved March 14, 1893. CHAPTER CLVI. A Supplement to the act entitled "An act concerning taxes," approved April fourteenth, one thousand eight hundred and forty-six. 1. BE IT ENACTED by the Senate and General Assembly of the S'ate of New Jersey, That it shall be lawful for the assessor, or for the commissioners of appeal in cases of taxation, to deduct from the valuation of the taxable property for which any person shall be assessed, any debt or debts due and owing from such person upon any mortgage made to the chancellor, in his official capacity, or to the state of New Jersey, for the investment of money in the court of chancery, or upon any mortgage made to commissioners appointed by an order of the supreme court of this state, or by an order of any circuit court, inferior court of common pleas or orphans' court of any of the counties of this state, upon claim for such deduction being made according to law. To whom assess- Unpaid taxes, 2. And be it enacted, That such mortgages or the debts secured thereby shall be assessed for taxation by the assessor or commissioners of appeal, making the deduction on account thereof, and the tax thereon shall be collected by the collector of taxes in and for the city or township wherein the lands in the mortgage described are situated. 3. And be it enacted, That such assessment shall be made to the person or persons having the beneficial interest in the said mortgage and mortgages, or who may be entitled to have the income or interest thereof at the time of such assessment, whether such person or persons reside in this state or not. 4. And be it enacted, That where the person or persons assessed as aforesaid is or are resident or residents of the state of New Jersey, and such taxes remain unpaid for the space of sixty days after the expiration of the time appointed for the payment of taxes, then it shall be the duty of the collector to proceed to collect such delinquent taxes claiming deduc 5. And be it enacted, That where the person or persons when person assessed as aforesaid, is or are a non-resident or non-res- tion pays the idents of the state of New Jersey, it shall be the duty of taxes. the person claiming deductions to pay the taxes so assessed, and payment of the same may be enforced by like means and processes as if the same had been originally assessed to such person, and any taxes which such person may pay or satisfy as aforesaid, shall be deemed and taken to be a payment, so far as such payment will extend, on the interest or income due or to grow due on or secured by the said mortgage. 6. And be it enacted, That this act shall take effect im- Repealer. mediately, and that all acts and parts of acts inconsistent herewith be and the same are hereby repealed. Approved March 14, 1893. CHAPTER CLVII. An Act to amend chapter fifty-two of the laws one thousand eight hundred and eighty, entitled "A supplement to an act entitled 'An act to prevent the willful pollution of the waters of any of the creeks, ponds or brooks of this state'" (Supplement Revision), approved February twenty-seventh, one thousand eight hundred and eighty. 1. BE IT ENACTED by the Senate and General Assembly of Section to be the State of New Jersey, That the first section of the said amended. act be amended so as to read as follows: Punishment for 1. BE IT ENACTED by the Senate and General Assembly of polluting waters. the State of New Jersey, That if any person or persons shall throw, cause or permit to be thrown into any reservoir, or into the waters of any creek, pond or brook of this state which runs through or along the border of any city, town or borough of this state, or the waters of which are used to supply any aqueduct or reservoir for distribution for public use, any carcass of any dead animal, or any offal or offensive matter whatsoever calculated to render said waters impure, or to create noxious or offensive smells, or shall connect any water closet with any sewer, or other means whereby the contents thereof may be conveyed to and into any such creek, pond or brook, or shall so deposit or cause or permit to be deposited any such carcass, offal or other offensive matter that the washing or waste therefrom shall or may be conveyed to and into any such creek, pond, brook or reservoir, such person or persons shall be deemed guilty of a misdemeanor, and, on conviction thereof shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding two years, or both. Penalty. Repealer. 2. And be it enacted, That all acts and parts of acts inconsistent with this act in as far as they are inconsistent herewith be and the same are hereby repealed, and that this shall take effect immediately. Approved March 14, 1893. Period to redeem lands sold for taxes. CHAPTER CLVIII. A Supplement to an act entitled "An act for the forma tion and government of boroughs," approved March twelfth, one thousand eight hundred and ninety. 1. BE IT ENACTED by the Senate and General Assembly of the State of New Jersey, That whenever, in any of the boroughs of this state heretofore incorporated under the provisions of the act to which this is a supplement, any 2. And be it enacted, That this act shall take effect immediately. Approved March 14, 1893. CHAPTER CLIX. An act to regulate the practice of pharmacy in New Jersey. tered or licensed 1. BE IT ENACTED by the Senate and General Assembly of when a registhe State of New Jersey, That from and after the passage physician may of this act it shall and may be lawful for any duly regis- practice tered or licensed physician, authorized by the laws of Pharmacy. this state to practice medicine and surgery therein, and located as a practitioner of medicine and surgery in any city, town, borough or village of this state, not exceeding one thousand in population, to engage in the practice of pharmacy in such city, town, borough, or village, and he shall be deemed and taken to be and shall possess all the rights, powers and privileges of a registered pharmacist, |