made. Collector's portion of the city, without the bounds of the present village of Oswego, shall not be construed as dividing said lands in parcels of five acres, so long as the same continue to be used as aforesaid by one proprietor; but such lands shall nevertheless be liable to such ordinary taxation as they were subject to when forming a part of the towns of AssessOswego and Scriba. The said assessment shall be made ment when by the common council, at some meeting thereof, on or before the first day of August, in each year, and the council shall cause the city assessment rolls to be made out and filed, together with copies thereof, in the office of the clerk of the city. The common council shall fix the compensation of the city collector, for collecting the taxes which shall not compensabe paid to the said collector within the fifteen days here- tion. inafter mentioned, not exceeding five per cent of the amount actually collected by him; and the rolls shall be delivered to said collector forthwith, with a warrant annexed to each under the seal of the city, commanding him to receive, levy and collect the several sums in said rolls specified as assessed against the persons or property therein mentioned or described, with such rate per cent upon said sums for collecting the same as the common council shall have fixed, in the manner provided by law for the collection and levying of county taxes by town collectors, and to return the said warrants and rolls within ninety days Notice of after the date of said warrants. Immediately upon the delivery of delivery of the rolls and warrants to the city collector, the lector. common council shall publish notice thereof in the city paper, designating some central and convenient place, within the city, where said collector will attend for every day for fifteen days, except Sundays, next after the delivery to him of said rolls and warrants, from nine o'clock in the morning till six o'clock in the afternoon, for the purpose of receiving payment of taxes; and it shall be the duty of the said collector to attend accordingly; and any person may pay his taxes at the time and place so designated, on paying one per cent fees thereon within the said fifteen days, and the city collector shall not receive over one per cent fees for collecting or receiving any taxes Unpaid within said fifteen days. At the time of the delivery to taxes how him of any such rolls and warrant annexed, the collector collected. shall deposit with the city clerk the copies of the rolls hereinbefore mentioned, with copies of the warrants annexed thereto, and endorsed thereon, a receipt acknowledging the reception by him of the original roll and warrant as city collector, and thereupon he shall proceed to collect the unpaid taxes in said rolls specifid, in the manner pro rolls to col Monies how paid over. Highway taxes. vided by law for the collection of county taxes, and shall have and possess all the powers and authority conferred by law on the collectors of county taxes, and shall in like manner pay over all monies collected by him to the city treasurer; and shall take his receipt therefor, and shall make return to the city clerk of the amount collected and paid over by him, and of the taxes remaining unpaid, and upon making oath before the clerk, (which oath he is hereby authorised to administer,) similiar in all respects to the oath required by law of collectors of county taxes, he shall be credited by the city clerk with the amounts so remaining due and unpaid. The collector shall, alsó, deposit all moneys in his hands with the city treasurer, from time to time as the common council shall direct; but no such settlement, nor any settlement had by the council, or by any city officer, with any collector of any tax or assessment shall be final or conclusive; and no bond or other security given by any collector, shall be invalidated by or cancelled on any such settlement, but shall remain in full force, and be held for one year thereafter by the city. § 6. The annual highway assessment, and all local taxes and assessments imposed for any purpose by the common council, shall be liens on estate on which they are assessed, in the same manner, and to the same extent as the general annual tax of the city. The common council are hereby required to add to the amount and include in the roll of any such local tax or assessment as ascertained by them or under their authority, the fees which any officers shall be entitled to for making such assessment. The council shall fix and determine the compensation of the collector for collecting the unpaid taxes or assessments included in such roll, not exceeding five per cent of the amount actually collected by him. After the confirmation and filing of every such roll, and a copy thereof with the city clerk in the manner provided by the third section of this title, the same proceedings shall, and may be had, for the collection and accounting for the taxes and assessments therein contained as are herein before provided for the collection of, by the third, fourth, and fifth sections of this title, excepting that no notice of the delivery of said roll to the collector, shall be published as required by the third section of this title. § 7. The fourth section, of title six of said acts, as amended by the act passed March 31st, 1849, is hereby further amended to read as follows: tax when highways. § 4. It shall be the duty of the common council, as soon Highway as practicable, after every annual election, under the pro- determined visions of this act, to determine what sum is to be raised for the ensuing year, not exceeding in the whole the sum of five thousand dollars, exclusive of poll tax, in addition to the sum hereinbefore authorised, by a general tax for highway purposes, to defray the expenses of making, repairing, laying out of roads, wharves, highways, sewers and bridges in said city, and the same shall be rated and assessed as aforesaid on or among the owners or occupants of the real estate and personal property, incorporated companies and associations in said city the first year according to the last preceding assessment rolls made by the assessors of the towns of Oswego and Scriba, and after the - first year according to the assessment rolls made by the assessors of said city. In the highway assessment rolls to Poll tax for be made under this section, all persons who would be liable by law to be assessed to work on highways, if they resided in any of the towns of this state, shall, if their names are upon the assessment rolls of said city be enumerated, and may be taxed by the common council, a sum not exceeding one dollar as a poll tax, which tax rolls when completed shall be filed with the clerk, and copies thereof with a warrant annexed to each roll, under the corporate seal, and executed as hereinbefore directed, given to the city collector, with the same power and authority to collect the same as hereinbefore, by the third section of title five, directed. The said common council shall have power to renew from time to time any warrant annexed to any tax roll, authorised by said council, provided the time for collecting such taxes is not extended beyond the first day of December next, after the date of said warrant. It shall be the duty of the street commissioner during the month of March, in each year, to deliver to the common council a list of persons in said city, whose names are not Street comon the last assessment rolls, and are by law liable to be to furnish assessed to work on the highways, whereupon the com- list of polls. mon council shall assess and direct each person, so enumerated in such list, to labor upon the highways in the city, under the superintendence of the street commissioner not to exceed two days, as a poll tax; but they may commutacommute for the same by paying the street commissioner tion. at the rate of fifty cents per day; which said list and assessment shall be filed with the clerk of the city, and a copy thereof with a warrant duly executed by said common council, shall be delivered to the street commission missioner Proceed er, for collection as aforesaid, who shall collect the same as herein directed; and if any such person shall neglect or refuse to labor on said highway, or commute as aforesaid, after first having been called upon so to do by said street commissioner, he may be sued in the name of the corporation in an action of debt for a penalty of two dollars, in any court having cognizance thereof. 8. This act shall take effect immediately. Chap. 29. AN ACT to repeal that portion of the Revised Statutes which declares what shall be an acceptance of the office of member of Congress. Passed March 4, 1851. The People of the State of New-York, represented in Senate and Assembly, do enact as follows: § 1. Section six, of title two of chapter five, part first of the Revised Statutes is hereby repealed. § 2. This act shall take effect immediately. Chap. 30. AN ACT to legalize the proceedings of the trustees and electors of School District No. 17, (formerly No. 33,) of the town of Fishkill, and to authorize the present trustees to raise money to pay certain debts and expenses. Passed March 4, 1851, "three-fifths being present." The People of the State of New-York, represented in Senate and Assembly, do enact as follows: § 1. The proceedings of annual school meetings in disized legal trict number seventeen, (formerly number thirty-three,) of the town of Fishkill, in the county of Dutchess, and the official acts of trustees of said district in pursuance thereof, in relation to raising money for the education of indigent children since the year one thousand eight hundred and forty-five, are hereby declared as valid and effectual as if the inhabitants of said district were at the time of such annual meetings vested with power to raise such money thereat. acts of trus ed valid. § 2. The official acts of George Miller, James W. Wiltse Official and Martin Fuller, trustees of said district, in the year tees declarone thousand eight hundred and forty-seven, in selecting a site on which to build a school house different from that designated by the special meeting of said district held on the 31st day of July, 1847, and in building thereon a school house, at an expense exceeding the amount allowed for that purpose by the certificate of the town superintendent, are hereby confirmed, and all taxes that have heretofore been collected by the said district towards discharging the debt thereby incurred by the said trustees, with interest and expenses thereon, are hereby declared to be valid and legal. debts, how and certifi §3. The town superintendent of schools of the town of Amount of Fishkill, is hereby authorised and directed to settle and determined determine the amount of such debt still due with interest, ed. and the amount of expenses incurred and sums paid by the present or former trustees of said district, in defending and ligitating all suits that have been prosecuted against them, by reason of the levying and collecting the taxes mentioned in the second section of this act, and shall certify the same in writing to the present trustees of the said district. and collect §4. The trustees of the said school district are hereby Tax, how authorised and directed to assess, levy and collect, in the assessed same manner as taxes are directed to be assessed, levied ed. and collected in school districts, upon and from the taxable inhabitants of said district, the amount of money so certified by the town superintendent as aforesaid. The collector of said school district is hereby authorised and directed to collect such moneys and pay the same to the trustees of the said school district for the time being, to be by them applied in payment of the said debt and interest and the said sums and expenses. 5. Nothing herein contained shall affect any suit al- Proviso. ready commenced against the said district or any of its officers, before the passing of this act. § 6. This act shall take effect immediately. |