cases

borrowed.

persons violating the provision upon the complaint of any tax payer of said city. In case the sums above mentioned, or any of them, shall In what prove insufficient for the purposes for which the same were raised, money then the common council shall have power, by a vote of three-quarters may be of all the members elect, subject to the approval of the mayor, to provide for borrowing, upon the credit of the city, so much money as may be deemed necessary to supply such deficiency, and the amount so borrowed shall be assessed and collected as part of the city taxes of the ensuing year, in addition to the other sums above provided for. In case the common council shall order the whole or any part of the expense of any improvement or public work, or the amount of any proper municipal expenditure or liability to be paid out of the public treasury of the city (and not by local assessment or otherwise), and the amount in the treasury, or already levied by general tax, shall not be sufficient for the purpose, the common council may borrow, upon the credit of the city, the necessary amount, and the same shall be raised in, and paid out of the next general tax levy; but every note or obligation of the city executed under this section shall be payable in not more than one year from its date.

raised,

§ 82. All sums so directed to be raised by tax by the common coun- Tax to be cil shall be assessed on all real and personal estate in said city according to be to the valuation of the same in the last preceding assessment rolls, assessed. which shall have been returned by the assessors of said city, and filed in the office of the clerk of said city, except as by this charter otherwise provided; but no real or personal estate, which shall be exempt from taxation or assessment by the general laws of this State, shall be liable to be assessed for the ordinary city or county taxes, but such real estate may be assessed and taxed for local improvements. All real estate shall be assessed to the owner or occupant, or by any description by which it may be known and distinguished, without reference to the owner or occupant.

assess

meeting to

§ 83. The annual assessment of property in said city shall be made Annual by the assessors thereof, by the second Tuesday of April in each year, ment. who shall enter the assessments for each ward in a separate book provided for that purpose. Immediately after such assessments shall have been completed, the assessors shall determine the time and place where they will first meet to hear the allegations and objections of all persons interested in the assessments, of which at least ten days' previous Notice of notice shall be given by publication in all the daily newspapers pub- hear griev lished in said city. At the time and place designated in said notice, ances. and for ten consecutive days thereafter, exclusive of Sundays, the assessors shall meet and hear such allegations and objections, and the assessment books shall there be open to the examination and inspection of all parties interested. The assessors shall amend and correct such assessments as they shall deem proper. When completed, the Assessassessment books shall be certified and sworn to by the assessors, or a books to majority of them, and shall be delivered to the clerk of the city on or be sworn before the fifteenth day of June in each year, who shall report the same to the common council of said city, at its next meeting. The assessors shall make and certify a correct copy of said assessment books Copy. and deliver the same to the supervisors of the several wards, respectively, for the use of the board of supervisors of Monroe county, on or before the first day of October, in each year, to be, by them, presented to the board of supervisors of Monroe county as the ward rolls of the city. The board of supervisors shall pay to said assessors, for the copy Assessors, for their use, in the same manner as paid to the supervisors of the

ment

to.

how paid.

Corrections.

Surveyor

to furnish description of

real estate.

City taxes, how assessed.

Tax

warrant.

Collection

several towns for the town rolls. The said assessors are hereby directed to make such additional amendments and corrections in said assessment rolls as to the names of the actual owners or occupants of real estate therein assessed, as they shall deem proper, at any time before the first day of October in each year.

§ 84. The common council may, from time to time, direct any surveyor of the city to prepare and furnish to the assessors a brief description of any or all the real estate in any ward; and the description thus furnished shall be followed and adopted by the assessors.

§ 85. The common council shall, during the month of June in each year, assess the city taxes in the same manner in which the county taxes are by the law to be assessed by the board of supervisors, which taxes shall be by the assessors inserted in the assessment rolls reported by the assessors, as before provided; and such rolls, with the taxes inserted therein, shall be delivered by said assessors to the treasurer of said city. After said assessment rolls have been confirmed by the common council, it shall not be lawful for said common council to hear complaints or allegations from persons assessed thereon who may claim any exemption from taxation in any way, under any law of the State of New York relating to the national guard or military of said State, but as to all such persons such confirmation shall be final and conclusive.

§ 86. To each of such assessment rolls so to be delivered to the treasurer of said city, as aforesaid, shall be annexed a warrant under the hand of the mayor and the seal of the city, commanding the city treasurer to collect from the several persons named in the assessment rolls, the several sums levied as taxes in the columns of such rolls, according to the provisions of this act.

§ 87. The said assessment rolls, with the said warrants annexed, shall be delivered to the city treasurer on or before the first day of July in each year.

§ 88. The city treasurer shall then proceed to collect and receive of taxes. said city taxes from the several persons named in the said assessment rolls, in the manner hereinafter mentioned; and shall, immediately after receiving such rolls and warrants, give public notice by advertisement in two of the public newspapers printed in the city of Rochester, that all persons named in said rolls are required to pay their taxes to him at his office, on or before the fifteenth day of November, then next, and stating the amounts to be added if payment shall be delayed.

Charges

ing taxes.

§ 89. The city treasurer shall receive the amount of any tax levied in for collect said assessment rolls during the month of July, and on all amounts not paid on or before the last day of July succeeding the levying of such tax, he shall receive for the contingent fund of said city, the following additions as charges for collection, namely: if the same be paid after the last day of July, and on or before the last day of August then next, he shall charge and receive an addition of one per cent; if paid after the last day of August, and on or before the last day of September then next, an addition of two per cent; if paid after the last day of September and on or before the fifteenth day of October next, an addition of three per cent; if paid after the fifteenth day and on or before the last day of said month of October, then an addition of four per cent; if paid on or after the first day of the month of November then next, and on or before the fifteenth day of the same, an addition of five per cent; and if paid at any time after the fifteenth day of November, such addition of five per cent, and, also, interest from that day, at the rate of twelve per cent per annum.

taxpayers.

§ 90. The said city treasurer shall also, immediately after the said last Notice to day of October, give public notice in all of the daily newspapers of the delinquent said city, to be published in such papers 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 fifteenth day of the said month of Novem

ber.

tax war

warrant.

hold

ure of

§ 91. It shall be the duty of the city treasurer, upon all taxes re- Treasurer maining unpaid on the fifteenth day of December next succeeding the to issue completion of the said assessment rolls, to issue so many warrants as rants. he shall deem proper, under his hand, and directed to any person whom he may see fit to appoint a collector of the taxes specified in such warrant, commanding such person, as such collector, to levy the amount of said tax, and an additional amount of five per cent, except that in no case is the amount so added to be less than twenty-five cents, and, also, interest at the rate of twelve per cent per annum from the pre- Interest. ceding fifteenth day of November, and the fees of said collector, 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 city treasurer, and return such warrant within twenty days after the date thereof; and no claim of property to be made to such goods and chattels so found in possession of the said party shall be available to prevent a sale. After the return of any warrant, the Second treasurer, if he deem expedient, or if so directed by the common council, may issue a second or subsequent warrant for the taxes still remaining unpaid, with said percentage, interest and fees. Every collector shall hold his appointment during the pleasure of the treas- Collectors urer, and may at any time be removed or suspended by him; and the toe durtreasurer and his sureties shall be liable for any collector, and for all ing pleasmoney that may be collected or received by him. No warrant treasurer. shall be delivered to any collector until he shall have executed and Collectors' deposited with the treasurer, a bond to the city of Rochester, with two bonds. or more sureties approved by such treasurer, and acknowledged in the manner required for the recording of conveyances of real estate, and conditioned for the faithful performance of his duties as a collector of the taxes specified in such warrant, and for the faithful accounting and paying over to the treasurer of all moneys that he may collect or receive under such warrant. If any collector shall fail to return any Summary warrant issued to him, as therein required, or shall fail to pay over to proceedsaid treasurer all moneys collected or received by him, or shall fail to against render a full and true account thereof, the supreme court or any justice collectors. thereof, on the application of the treasurer, or of the city of Rochester, shall have jurisdiction, on proof, by affidavit or otherwise, summarily to enforce such return, payment, or accounting, or all, as the case may be, by attachment and proceedings thereon, in the same manner as if such collector were a sheriff or officer of that court. The fees of such Collectors' collector shall be estimated only on the moneys collected by him, and fees. where several sums are assessed to the same person or persons, on the same list, such sums shall be deemed to be one tax for the purpose of estimating collectors' fees. The interest and percentage other than collectors' fees shall be added to the contingent fund of the city. The said treasurer, immediately after receiving the bond of any collector, shall file the same in the office of the clerk of Monroe county, and the same shall be a lien upon the real estate of any person executing the same, situate in said county. Such collector shall have full power Powers of and authority to execute said warrants in any part of the city; and if collectors.

delinquent

Notice of sale.

Proceeds of sale. how disposed of.

Real

estate,

any such collector shall neglect or refuse to pay over any money collected by him, he shall be deemed guilty of a misdemeanor.

§ 92. The said collectors shall give public notice of the time and place of sale of the property to be sold, at least six days previous to the sale, by advertisement to be posted up in at least three public places, of which the outer door of the court-house shall be one. All sales by virtue of this provision shall be by public auction from the steps in front of the court-house.

§ 93. If the property distrained shall be sold for more than the amount of the tax, percentage, interest, and the costs, charges and expenses of such distress and sale, the surplus 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 money shall be paid by the collector into the city treasury, there to be retained as a special deposit, until the rights of the parties shall be determined by due course of law.

§ 94. On the last Thursday of March, in each year, the city treasurer when to be shall cause to be exposed for sale, as hereinafter provided, all real estate, charged with any tax or assessment which shall have been due and unpaid more than thirty days previous to the said last Thursday in March.

sold for

taxes.

Notice of tax sale.

Treasurer

sale.

§ 95. The city treasurer shall cause a notice of the time and place of such sale to be published in all the daily newspapers published in said city at least ten days previous to such sale; and he shall also cause to be published in one or more of said daily papers on some day not more than twenty nor less than ten days previous to such sale, a list of the several parcels of real estate so to be sold, describing therein each parcel of real estate in the same manner substantially as the same is described in the assessment rolls in which the said tax or assessment is imposed thereon, together with the name of the person to whom each parcel is assessed and the amount of the tax or assessment thereon.

§ 96. It shall be the duty of the city treasurer to conduct all the to conduct proceedings and render all the services necessary to perfect the sale and transfer of real estate in said city where the same shall be sold or advertised for sale for the non-payment of any assessment imposed thereon by the common council, and for such services so rendered by the city treasurer, including the expense of advertising such real estate, the corporation shail be entitled to have fifty cents for each parcel of land so ordered to be sold, in case the sale thereof shall be stopped by payment after advertisement, and one dollar and fifty cents for each parcel that shall be actually sold, which fees shall be paid into the city treasury and carried to the contingent fund.

When

sale to be made.

§ 97. If such tax or assessment and the percentage, interest, allowance and expense aforesaid be not paid by the said last Thursday of March, the city treasurer shall, at the time and place appointed in the notices required to be given as aforesaid, or on some day immediately thereafter, to which said sale may be adjourned, proceed to sell the said several parcels of real estate for the shortest time any bidder will take such premises and pay the said tax or assessment, with said charges and expenses; and on such sale he shall execute to

of sale.

the bidder a certificate of sale, in which the property purchased shall certificate be described, the aggregate amount of tax or assessment and said charges and expenses, and the time for which the premises were purchased shall be specified; also the time when the purchaser will be entitled to receive the lease hereinafter mentioned. The amount added to such tax or assessment for fees shall be carried to the contingent fund.

made to

§ 98. If at any such sale no bid to the amount of the tax thereon when no and expenses of sale shall be made for any such parcel of land, the bid is same shall be struck off to the city, and the treasurer shall make a be struck memorandum of the fact that the land was so struck off to the off to city. city in a book to be kept for that purpose.

city.

$99. The treasurer of said city may be authorized, by an order of Treasurer the common council, to bid for and in the name of the corporation of to bid for the said city upon any lands offered for sale at public auction, upon which the said corporation may have any claim or lien.

tion.

§ 100. Any owner or claimant of the premises so sold for any tax Redempor assessment may, within two years after such sale, redeem the same by paying to such purchaser, his representatives or assigns, or into the city treasury for his use, the amount so paid by him, with the addition of twelve per centum per annum, or at that rate, on such amount, and on such payment being made the right and title of such purchaser shall absolutely cease and determine.

of prem

given to

how

§ 101. Any holder of any certificate of lands sold for city taxes or Notice of assessments shall, within one year after the expiration of the period of purchase redemption provided for by the preceding section, cause to be served ises to be upon the owner of such lands a notice of such sale, signed by the per- owner. son claiming such premises under such sale, his representative or agent, and specifying the amount of the tax or assessment and charges at the time of such sale, and the time for which such premises were bid off, and that the owner is required to redeem the same within thirty days, and any person making redemption after service of said notice shall, within the time therein provided, pay the amount for which the land was sold, with the said addition of twelve per cent per annum, into the city treasury for the use of the person who shall hold said certificate. §102. The notice required by the preceding section shall be served Notice, on the owner of such land if he live in Rochester, personally, or by served. leaving at his residence. If such owner does not live in Rochester, but has an agent living in said city, whose appointment is in writing and his name entered in a book to be kept by the city clerk for that purpose, then such notice shall be served on such agent, personally, or at his residence. If such non-resident owner does not have such agent, then such notice may be served on any tenant in possession of said premises, and a copy thereof shall also be sent by mail addressed to such owner at his residence, if the same is known or can be ascertained by reasonable diligence; and if there be no tenant, service by mail as aforesaid shall be sufficient. If there be no occupant and the when to residence of such owner is not known and cannot be ascertained by he pubreasonable diligence, or if the owner of such lands be unknown, then such notice shall be served by publishing the same once a week for six successive weeks in at least two of the daily city papers, and the cost of such advertisement shall be added to the amount already accrued upon his certificate.

lished.

lands sold to be

§103. It shall be the duty of the treasurer to deliver to the attorney List of of said city within one month after the expiration of two years from the time any lands have been sold for any tax or assessment, where the delivered