paid on the first day of February next succeeding the completion of the said assessment rolls, to issue his warrant under his hand, and directed to the sheriff of the county of Rensselaer, or any constable or marshal of said city, not residing in the same ward with the person against whom the warrant is issued, to be designated by the common council, commanding him to levy the amount of said tax and five per cent thereon, by distress and sale of goods and chattels of the person against whom the said warrants shall be issued, or of any goods and chattels in his possession, wheresoever the same shall be found within said city, and to pay the same to the said chamberlain, and return such warrant within twentyfive days after the date thereof, and no claim of property to be made to such goods and chattels so found in the possession of the said party, shall be available to prevent a sale. 7. The said sheriff, constable or marshal shall give public notice of the time and place of sale of the property to be to give no- sold, at least six days previous to the sale by advertisement, to be posted up in at least three public places in the ward where such sale shall be made. The sale to be by public auction. Sheriff, constable or marshal tice of sale. ed to owner. Surplus to 8. If the property distrained shall be sold for more than be refund the amount of the tax and per centage or increase, and the costs of such distress and sale, the surpluss shall be returned to the person in whose possession such property was when 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 retained by the said sheriff, constable or marshal until the rights of the parties shall be determined by due course of law. Provision refusal or § 9. In case of neglect or refusal of any person or corpoin cases of ration to pay any tax imposed for personal property, if there neglect,&c be no goods or chattels in his or its possession, upon which the same may be levied by distress and sale according to law, and if the property assessed shall exceed the sun of two hundred and fifty dollars, the said chamberlain, if he has reason to believe that the person or corporation taxed has debts, credits, choses in action or other personal property not taxed elsewhere in this state, and upon which levy cannot be made according to law, may thereupon in his discretion make application within one year to the supreme court, the county court of Rensselaer county, or the mayor's court of the city of Troy, to enforce the payment of the tax. how to be 10. The neglect or refusal to pay such tax according Payment to law, shall be held and deemed to be a neglect or violation enforced. of duty, or misconduct within the provisions of title thirteen of chapter eight of the third part of the Revised Statutes: and the court upon application of the said chamberlain as herein provided and due proof, may proceed to enforce the payment or punish the misconduct in the same manner and with the like authority as is provided in the above mentioned title of the Revised Statutes in regard to offences therein made punishable, or to the enforcing the payment of money by fine and imprisonment or either of them. impose a § 11. The court may impose a fine for the misconduct Court may mentioned in the next preceding section, sufficient in amount fine. for the payment of the tax assessed and per centage, and the cost and the expenses of the proceedings authorised by this act to enforce such payment; and the amount of such tax shall be paid out of such fine to the said chamberlain, who shall pay the same in like manner as the tax was required to be paid, and the cost and expenses of such proceedings shali be paid out of said fine to the said chamberlain, who made the application to enforce the payment of the tax. prosecute 12. Whenever any bond taken under the provisions of Effect of the preceding sections of this act, shall be ordered to be order to prosecuted, such order shall operate as an assignment of the bonds. bond to the said chamberlain, who shall be authorised to prosecute the same in any court of record, in his name as such chamberlain as the assignee of the officer to whom the bond was given, in the same manner as in other actions on bonds with conditions to perform covenants, other than for the payment of money, and the measure of damages in such actions shall be the extent of such tax, and the costs and expenses of the proceedings to enforce the payment thereof, and shall be applied and paid in like manner as the fine mentioned in the next preceding section, as therein directed to be applied and paid, and in all such actions, if the plaintiff recovers, he shall recover all costs against the defendant. lain when § 13. In all cases in which taxes shall be levied and asses- Chambersed upon any real estate in the city of Troy, for city purpo- tosell land ses, pursuant to law enacted, or to be hereafter enacted, and the same shall not have been paid on or before the first day of March next after said taxes shall have been levied and assessed, the chamberlain shall immediately thereafter advertise and sell all such real estate as now provided by law. ARTICLE THIRD. Assessme't to be de Of the mode of collecting State and County Taxes. § 1. The board of supervisors of Rensselaer county, shall rolls when cause the corrected assessment roll of each assessor's dis- livered to trict in the city of Troy, or a fair copy thereof, to be deliv-be chamber Warrant to to each assessment roll. ered to the chamberlain of the city of Troy, on or before the fifteenth day of December in each year. 2. To each assessment roll so delivered to the said chambe annex'd berlain a warrant under the hands and seals of the board of supervisors, or a majority of them, shall be annexed, commanding such chamberlain to collect from the several persons named in the said assessment roll, the several sums mentioned in the last column of such roll opposite their respective names, and to pay the money so to be collected, in the manner now required by law to be paid by the collector of each supervisor's district in the city of Troy respectively; and the said warrants shall respectively authorise the chamberlain, 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 goods and chattels of such person, and shall require all payments therein specified to be made by the chamberlain on the first day of February then next ensuing of all such taxes collected by him, and thereafter as fast as the same shall be collected, and all to be paid on or before the first day of March ensuing the delivery of such assessment rolls. 3. The said chamberlain upon receiving said assessment lain to give rolls and warrants, shall in lieu of the notices now required newapa by law, immediately give notice by advertisement in two of the public newspapers printed in the city of Troy, of the receipt of such assessment rolls and warrants, and that the taxes mentioned therein must be paid to him at his office on or before the tenth day of February ensuing. Chamber notice in pers. Per cent charged. §4. It shall be the duty of the said chamberlain to charge age to be and receive upon all such taxes paid to him on or before the fifteenth day of January next after receiving said assessment rolls and warrants one per cent; and to charge and receive upon all such taxes paid to him after the fifteenth day of January and on or before the last day of the same month three per cent; and to charge and receive upon all such taxes paid to him after the last day of January and on or before the tenth day of February ensuing four per cent. Notice when to be given to 5. If any such tax shall remain unpaid on the sixteenth day of January next after the delivery of the assessment rolls delinque'ts and warrants to the said chamberlain, the said chamberlain shall immediately thereafter cause notice in writing to be given to the person from whom the same shall be due, requiring such person to pay the same to the said chamberlain on or before the tenth day of February next at his office, and in default thereof, that a warrant will be issued on the eleventh day of that month for the collection thereof according to law. 6. Such notice shall be served upon such person if he be a resident or engaged in the transaction of business within said city, either personally or by leaving the same at his residence or place of business, as the case may be, with some Notice how to be serv ed. person of suitable age and discretion, at least five days before the said tenth day of February, which shall be considered a compliance with the provisions of the Revised Statutes, requiring every collector to call at least once on the person taxed, or at his place of residence, and demanding payment of the taxes charged to him on his property. be given §7. The chamberlain shall also immediately after the 15th Notice to day of January next succeeding the delivery of said assess- after 15th ment rolls as aforesaid, give public notice in two of the pub- ofJanuary. lic newspapers of the said city, to be published therein ten days, notifying all persons who shall have omitted to pay their taxes, to pay the same to him at his office on or before the tenth day of February ensuing; upon the filing of an affidavit or affidavits of the service of the notice required by the fifth and sixth sections of article third of this act, as herein prescribed, in the office of the clerk of the county of Rensselaer, or that the persons named therein, could not, upon diligent search and enquiry, be found in said city; and also upon filing an affidavit or affidavits of the due publication of the notice required by this section as herein prescribed, it shall be the duty of the said chamberlain, upon all taxes so remaining unpaid on the eleventh day of February next succeeding the delivery of the said assessment rolls and warrants, to issue his warrant under his hand, and directed to the sheriff of the .county of Rensselaer, or any constable or marshal of the said city, not residing in the same ward with the person against whom the warrants are issued, to be designated by the common council, commanding him to levy the said tax and five per cent fees for collection for the said chamberlain, by distress and sale of the goods and chattels of the person against whom the said warrant shall be issued, or of any goods and chattels in his possession, wheresoever the same shall be found within the said city, and to pay the same to the said chamberlain, and return such warrant within fifteen days after the date thereof, and no claim of property to be made to such goods and chattels so found in the possession of the said party, shall be available to prevent a sale. apply to 8. All the provisions of the seventh, eighth, ninth, tenth, Sections to eleventh and twelfth sections of article second of this act, an article. shall be construed to apply to this article as fully as if the same were repeated therein. count te co. § 9. The chamberlain shall be held to account with the Chamber. county treasurer for the amount by him collected of such lain to actaxes, exclusive of any increase and per centage by him col- treasurer. lected; and he shall pay over all such increase or per centage which he shall collect under the provisions of this article for the use of said city. Account of unpaid tax made to co. § 10. If any of the taxes mentioned in any of the said as- es to be sessment rolls shall remain unpaid on the first day of March treasurer. Mode of assessme'ts succeeding the delivery of the said assessment rolls and warrants, and the said chamberlain shall not be able to collect the same, he shall deliver to the county treasurer on account of the taxes remaining unpaid, and upon making oath before the county treasurer or any other person authorised to administer an oath, that the sums mentioned in such account remain unpaid, and that he has not, upon diligent enquiry been able to discover any goods and chattels belonging to or in possession of the person assessed or liable to pay such sums, whereupon levy could be made, he shall be credited by the county treasurer with the amount thereof. ARTICLE Fourth. Of the mode of collecting City Assessments. § 1. Whenever any assessment is confirmed by the common Collecting council of the city of Troy, it shall be delivered to the chamberlain of said city, whose duty it shall be to give five days public notice by advertisement in two newspapers printed in the city of Troy, of the receipt of such assessment, requiring the persons assessed in said assessment to pay the amount to him at his office, within one month from the first publication Notice given to sessed. of said notice. § 2. If any such assessment shall remain unpaid for fifteen when to be days after the first publication of the notice required by the persons as- last preceding section of this article, it shall be the duty of the said chamberlain to cause notice in writing to be given to the person to whom the same shall be assessed, specifying therein the amount of such assessment, and requiring such person to pay the same to the said chamberlain at his office, within one month from the publication of the notice required by the last preceding section of this article, and that in default thereof a warrant will be issued for the collection of said assessment and five per cent fees thereon. served. How to be § 3. Such notice shall be served upon such person if he be a resident or engaged in the transaction of business within the city of Troy, either personally or by leaving the same at his residence or place of business, as the case may be, with some person of suitable age and discretion, at least five days before the expiration of the month from the first publication of said notice; or if the person be a non-resident, or unknown, sai notice shall be left with the occupant of the premises, if he can be found in said city, which shall be deemed a compliance with any law which may require the person authorised by the common council to receive assessments, to call upon the persons assessed and demand the payment thereof. Sale when and how to §4. Upon attaching an affidavit or affidavits to such assessbe made. ment, of the due publication of the notice required by the first section of this article, and also of the service of the notice required by the second and third sections of this article, |