to city attorney. Mayor to execute certificate held by city and not redeemed Title of same have been struck off to said city, a list of all such lands, with the names of the owners and a description thereof, as the same is described on the assessment roll, containing the tax for which the same is sold. It shall be the duty of the attorney to cause a notice to be served upon all owners of land so purchased by said city, in the same form and manner as specified in the two last preceding sections. § 104. Whenever any lands in said city shall have been sold for taxes and bid off to said city and notice to redeem shall have been as to lands served as provided in the last section, for more than thirty days, and such lands have not been redeemed as before provided, the mayor of said city shall execute a certificate of the fact of such sale having been made and the lands struck off to the city, and that the same has not been redeemed, which certificate shall be acknowledged as deeds to be entitled to be recorded and shall be recorded in the Monroe county clerk's office. Such certificates, or the record thereof, or a copy of such record duly authenticated shall, in all courts and places, be prima facie evidence that the tax or assessment was legally imposed, of the regularity and legality of all proceedings prior to such sale and of such sale, and that notice has been duly given to redeem, and that such lands have not been redeemed. Upon the recording of such certificates, the said city or its assigns shall acquire an absolute title to such lands in fee, with the right to immediate possession, and may enjoy and hold such lands ing certifi- free and clear from all claim or demand of any owner thereof, or any person having any lien thereon or interest therein, but the equity of redemption in such lands struck off to the city shall only be barred as Foreclos- hereinafter provided. At any time after such certificate is executed equity of the equity of redemption of all persons having any lien on or interest in said lands may be foreclosed by an action to be brought by said city in any court having equity jurisdiction, in which action the same proceeding shall be had as nearly as may be, as on the foreclosure of mortgages, and judgment of strict foreclosure, or of foreclosure and sale, may be had therein as the court may direct. Whenever judg ment of foreclosure and sale shall be ordered, any of the parties to such action may become the purchaser of such premises. The provisions of this section shall apply to all lands heretofore or hereafter struck off to said city. city to cates. ure of redemption. Creditors having redeem. § 105. Any judgment creditor or mortgagee having a lien on the liens may premises sold for any tax or assessment under the provisions of this charter may redeem the same within the same time, and on the same terms as the owner thereof, as herein before prescribed. The right of any such judgment creditor or mortgagee to redeem such lands shall only be cut off by service of notice on, or for him, in the same manner as provided herein before as to the owner, or where his equity of redemption is foreclosed, as provided in this charter. Lien of creditors for amount paid to redeem. "Mort gagee," how construed. Affidavits of service § 106. Every such mortgagee or judgment creditor shall have a lien on the premises redeemed by him, by virtue of this act, for the amount necessarily paid by him to effect such redemption, with the interest which may thereafter accrue thereon, in like manner as if the same had been included in his mortgage or judgment, and may enforce the same in the same manner. § 107. The term "mortgagee" shall be construed to include the personal representatives of such mortgagee and assignees whose assign. ments shall be duly recorded, and their personal representatives. §108. An affidavit of the service of the notice required by the preof notice. ceding sections of this title, in order to determine the time of redemption of such lands, specifying the time of such service, and taken be entitled to fore an officer authorized to take affidavits to be read in courts of record, shall be filed with the clerk of the city within ten days after such service, and the said affidavit shall be presumptive evidence of the facts contained therein. And the clerk shall keep a carefully indexed record of the same. If the said lands so sold in the manner When purherein provided shall not be redeemed within the time and in the chaser manner in this title herein before prescribed, the holder of such certifi- lease. cate shall, at the expiration of such time, be entitled to a lease of said premises for the term for which the same were bid off, which term shall commence two years from the time of the sale of said lands; said lease to be given by the mayor, or other officer legally discharging the office of mayor, under the corporate seal of the said city, on production to him of a certificate of the city clerk that an affidavit was filed as by the next preceding section provided, and a certificate of the city treasurer, that the money has not been paid to redeem said lands, which lease, or the record thereof, or a duly certified copy of such record, shall be prima facie evidence in all courts and places that such Evidence. tax or assessment was legally imposed, and of the regularity and correctness of such sale and of all proceedings prior thereto, and that notice has been given to redeem, and that such lands have not been redeemed; and the said lessee, his heirs or assigns shall have, hold and enjoy the said premises during the term for which the same were granted to him, free and clear from all claim of any owner or occupant of the same, or of any person having any lien thereon or interest therein, but subject to any taxes or assessments that may be charged thereon, during the said term; and at the expiration of such term, such lessee, his heirs or assigns, may remove any building or fixtures that may have been erected on the said premises during the said term. But no lease or conveyance of such lands, or any part City taxes thereof, shall be executed by the mayor, or any person discharging to be paid the duties of the office of mayor, until all city taxes and assessments lease is upon such lands shall have been paid. before executed. case prop perfectly §109. Whenever the said common council shall discover that any Proceedlands on which any tax or assessment remains unpaid, have been ings in so imperfectly or erroneously described that the same cannot, in erty is imtheir opinion, be located with certainty, or that a sale thereof described. would not convey to a purchaser a valid title to the lands intended to be charged with such tax or assessment, by reason of the misdescription thereof, the said common council shall cause an accurate description of the lands intended to be charged with such tax or assessment, to be annexed to the annual assessment roll for the general expenses of the said city, and shall charge the said land with the amount of such taxes or assessments incurred, with the interest thereon, from the time the same ought to have been paid, specifying the purpose for which the same was originally assessed, and the time when the same was returned for non-payment; and the amount so charged shall be collected in the same manner and the same proceedings shall be had in case of non-payment of the same as in relation to taxes for the general expenses of the said city. The power conferred by this section may be Power exercised in respect to any lands heretofore returned to the city treas- conferred urer, and shall extend to all lands embraced in the terms of this section, exercised whether the same may have been sold under such imperfect description heretofore or not; and in case any mistake or error has been or shall be com- returned mitted in any of the proceedings in making any tax or assessment upon payment any property, real or personal, the common council shall have power to correct such tax or assessment, or to remit the same, if uncollected, may be as to lands for non of taxes. New bonds may be and to refund the same, if collected; and the amount or aggregate of the sums so remitted or refunded shall be added to the gross amount of taxes to be assessed and collected the next succeeding year, and shall be collected with the taxes for the general expenses of the city, and in the same manner. § 110. It shall be lawful for the said city to renew and extend the issued for period for payment of the bonds or certificates outstanding against funded debt. Proviso. Revenues the said city, and which constitute the funded debt of said city, by issuing new bonds and certificates therefor, but such bonds and certificates shall recite or specify therein the bonds or certificates for the renewal of which such bonds or certificates shall be issued. The common council shall have power to issue in exchange for the water-works bonds of said city heretofore authorized and from time to time outstanding registered bonds of the said city for the same amount, payable at the same time and with the same rate of interest, under such regulations as the common council may prescribe; provided, however, that no new bond shall be signed by any officer until the bond for which it is to be exchanged shall be canceled with the certificate of the city treasurer or other city officer, and either deposited in his office or disposed of as the common council may direct. § 111. When by any act authorizing the creation of any part of the pledged present funded debts, any property or revenues of the said city were diverted to pledged or appropriated to the payment of any such funded debt, other pur- such property or revenues shall continue to be so pledged and appro poses. Money, how drawn ury. priated to the payment of the bonds or certificates which shall, by virtue of this charter, be substituted for such part or parts of such funded debt. § 112. No money shall be drawn from the city treasury unless it shall have been previously appropriated to the purpose for which it from treas shall be drawn, and all ordinances, resolutions and orders directing the payment of money shall specify the object and purpose of such payment, and the particular fund from which payment is to be made, and the same, with the approval of the mayor, shall be certified by the clerk of the common council to the city treasurer, before any payment shall be made by him, except as otherwise expressly provided. City money to be deposited. § 113. All moneys received by the treasurer belonging to the city shall be deposited in one or more of the banks of the city, to be designated by the common council, and the treasurer shall keep a bank book with every bank in which any money of the city shall be depos ited, in which shall be entered all sums received by such bank to the credit of the treasurer, and all sums paid out on his checks and drafts, which books shall be written up, and the balance stated on the last day of each week, and at any other time when the mayor shall direct. And every member of the common council shall be entitled, during usual banking hours, to inspect the account of the treasurer with any for inspec- bank in which deposits of money are made. The common council shall always have the right to order the deposits transferred to, and made in, any other bank or banks. Bank accounts to be open tion. Checks, what to specify. By whom to be drawn and § 114. Every check drawn by the city treasurer, and countersigned as hereinafter provided, shall specify the particular fund out of which the payment by such check is to be made. $115. No money placed to the credit of the treasurer in any bank shall be drawn out unless by a check signed by the treasurer and counter-countersigned by the clerk, or by such other officer or person as the common council shall appoint or as is by this charter designated for that purpose; of which appointment notice shall be given to the banks signed. in which such deposits shall be made, and a copy of this section shall be delivered to the cashier of every such bank, before making deposits therein. COUNTY TAXES. warrants. § 116. After the board of supervisors of the county of Monroe shall County tax have equalized and corrected the assessment rolls of the city of Rochester, and shall have inserted therein the county taxes levied and assessed by them, they shall annex to each roll a warrant under the hands and seals of the chairman and clerk of the board of supervisors, commanding the treasurer of the county of Monroe to collect from the several persons named in said rolls the sums mentioned in the last column of each roll opposite their respective names, and authorizing the said treasurer, in case any person named in the roll shall refuse or neglect to pay his taxes before the fifteenth day of April next ensuing, to levy the same by distress and sale of goods and chattels of such person, and they shall, on or before the fifteenth day of January next ensuing, deliver the said rolls to said county treasurer. notice to § 117. Immediately after receiving such rolls and warrants, the Treasurer county treasurer shall give public notice, by advertisement, in all the to give daily newspapers printed in the city of Rochester, that all persons taxpayers. named in said rolls are required to pay their taxes to him at his office before the fifteenth day of April then next, and stating the amount to be added if payments shall be delayed; the said treasurer shall receive the amount of any tax levied on said assessment rolls during the month of January and before the first day of February then next, without any addition thereto; if the same shall be paid on or after Percentthe first day of February and before the fifteenth day of February next age. succeeding the levying of said tax, he shall charge and receive an addition of one per cent; if paid on or after the fifteenth day of February and before the first day of March then next, an addition of two per cent; if paid on or after the first day of March and before the fifteenth day thereof, an addition of three per centum; if paid on or after the fifteenth day of March and before the first day of April then next, an addition of four per cent; if paid on or after the first day of April and before the fifteenth of April then next, an addition of five per cent. notice to § 118. The said county treasurer shall also, immediately after the second said first day of April, give public notice in two of the public news- delinquent papers of the said city, to be published in such papers ten days, noti- taxpayers. fying all persons who shall have omitted to pay their taxes to pay the same to him at his office before the fifteenth day of said month, and that in default thereof a warrant will be issued for the collection thereof according to law. rants to § 119. It shall be the duty of the said county treasurer, upon all Tax wartaxes so remaining unpaid on the fifteenth day of April next succeed- collectors. ing the completion of the said assessment rolls, to issue so many warrants as he shall deem proper, under his hand, each directed to any person whom he may see fit to appoint as 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, and also interest at the rate of twelve per cent per annum, from the said fifteenth day of April, besides the fees of such collector, by dis- Collectors' tress 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 county, and fees. Second warrant. bonds. to pay the same to the said county 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 the possession of the said party shall be available to prevent a sale. After the return of any warrant the county treasurer, if he deem expedient, may issue a second or subsequent warrant for the taxes still remaining unpaid, with such percentage and interest and fees. Every collector shall hold his appointment during the pleasure of the county treasurer and may, at any time, be removed or suspended by him, and the county treasurer and his sureties shall be liable for any collector and for all money that Collectors' may be collected or received by him. No warrant shall be delivered to any collector until he shall have executed and deposited with the county treasurer a bond to the said treasurer, with two or more sureties, approved by said 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 Summary such warrant. If collector shall fail to return any warrant issued any to him, as herein required, or shall fail to pay over to said treasurer all money collected or received by him, or shall fail to render a full quent col- and true account thereof, the supreme court, or any justice thereof, 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 was a sheriff or officer of that court; the interest and additional percentage shall be paid to the county treasurer with the tax, and shall be added to the contingent fund of said county. 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, situated in said county; said collectors shall have full power and authority to execute such warrants in any part of the county. If any such collector shall neglect and refuse to pay over any money collected by him, he shall be deemed guilty of a misdemeanor. proceed ings against delin lectors. Bonds to be filed Notice of sale. Proceeds of sale, how dis § 120. The said collectors shall give a 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 in the ward or town where such sale shall be made. The sale shall be by public auction. § 121. If the property distrained shall be sold for more than the amount of the tax and percentage and interest, and the cost of such posed of 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 county treasury there to be retained as a special deposit until the rights of the parties shall be determined by due course of law. Lands, how sold §122. All lands upon which the said county taxes shall remain unfor county paid on the first day of June shall be liable to be sold for the taxes thereon in the following August, as provided by "An act to authorize |