George Crane Morehouse.

The supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe online

. (page 30 of 96)
Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 30 of 96)
Font size
QR-code for this ebook


so appointed, and shall be considered as giving him the same power
as if originally issued to himself ; but if such warrant cannot be ob-
tained, a new one shall be made out by the clerk of the board of
supervisors of the county, which shall be directed to the collector so
appointed. And upon every such appointment, the supervisor of
the town or ward, if he shall think it necessary, may extend the time
limited for the collection of the taxes for a period not exceeding
thirty days ; of which extension he shall forthwith give notice to the
county treasurer.

2 R. S. 1009, §§ 11 and 12.

§ 359^. Collector's Warrant — Town Col-
lector.

STATE OF NEW YORK, ) .
County op Oneida, j '

THE PEOPLE OF THE STATE OF NEW YORK:

To John Dob,

Collector of the Town of Camden, in said Countt, Greeting:

You are tereby required and commanded to collect from tlie several persons
named in the assessment-roll, to whicli this warrant is annexed, the several sums
mentioned in the last column thereof, to- wit, the fifth column, and set opposite to
the names of such persons respectively, together with your fees thereon.

And for that purpose you are required, immediately after receiving this war-
rant, to cause notices of the reception thereof to be posted up in five public places
in said town, and so located as will be most likely to give notice to the inhabitants
thereof; and you are required to designate in such notice one or more convenient
nlaoes in such town where you will attend from nine o'clock, forenoon, till four



276 SuPEEvisoKs' Manual.

o'clock, afternoon, at least three days in each week, for thirty days, which days
shall also be specified in such notice, for the purpose of receiving payment of taxes;
and you are required to attend accordingly; and any person may pay his taxes
to you at the time and place so designated, or at any other time or place, on pay-
ing one per cent fees thereon, -within thirty days from the first posting of said
notices; and you are not allowed to receive over one per cent fees for receiving or
collecting any taxes within the said thirty days; but you are entitled to receive-
one cent fees on every amount of tax under one dollar paid in or collected within
said thirty days, except in cases where it is now otherwise provided by law.

And, after the expiration of the said thirty days, you are to proceed and collect
the unpaid taxes in the manner provided by the 3d title of the 13th chapter of part
1st of the Revised Statutes, and statutes subsequent thereto; and it will be your
duty, for that purpose, to call at least once on each person taxed, or at the place
of his usual residence, if in said town, and to demand payment of taxes charged
to him on his property; in case any person or persons named in said assessment-
roll shall refuse or neglect to pay the tax imposed on him or them, you will levy
the same by distress and sale of the goods and chattels of the person or persons^
who ought to pay the same, or of any goods and chattels in his or their possession,
wheresoever the same may be found within your district; and no claim of prop,
erty to be made thereto by any other person, shall be available to prevent a sale.

In case any person or persons upon whom any tax is herein assessed shall have
removed from the town or ward after such assessment, and before the tax
thereon ought by law to be collected; or if any person or persons sball neglect or
refuse to pay any tax which is assessed upon any estate situated out of the ward
or town in which they shall reside, and within this county, you will levy and
collect the tax of the goods and chattels of the person or persons so assessed,,
which may be found in any ward or town within said county to which such per-
son or persons shall have so removed, or in which they shall reside.

And in every case where the tax shall be received or collected after the expira-
tion of the said thirty days, you are entitled to charge, collect and receive the
same fees which are provided by law (independently of the act of May 10, 1845),
namely, five per cent fees upon the amount received and collected for tax in each,
case; which said fees shall be collected with said unpaid taxes from the several
and respective persons named in said tax list

And you are further required and commanded that out of the moneys to be col-
lected by you (exclusive of your compensation for collection, to be received or

collected as aforesaid), you do on or before the first day of

next, pay:

1. To the commissioners of highways in said town, the sum of. ___

3. To the supervisor of the said town, the sum of.

3. To the treasurer of the county of Oneida, the sum of —



u..


R






\.


S.






t,.


S.






1..


H.






L.


t).


L.


S.



being the whole residue of the sum to be collected by you (exclusive of your
fees) as aforesaid. (See note.)
In -witness whereof, the board of supervisors of said county, in annual meeting

assembled, have hereunto set their hands and seals, this day of —

18 .

A. B.

C. D.

E. F.

G. H.

J. K.

L. M.

{And so on with each member of the Boa/rd of Bwperxiisors.)

In counties which have no county poor-house or other place provided for the-
reception of the poor, or those acting under the Livingston county act, or where^
the board, by resolution, have acted under the provisions of chapter 655, Laws of
1887, which reads as follows : (The board of supervisors" of any county in this
State may, by resolution, direct that the money to be raised in the several towns
of said county, for the support of the poor in said towns, be paid to the overseers
of the poor of the respective towns, instead of to the county treasurer, and that
the warrants attached to the tax-rolls in said county direct accordingly . ) Insert,
after 3d above, to- wit : "to the overseer of the poor, the sum of ."

This does not apply to New York, Kings or Onondaga counties.



Of the Assessment and Collection of Taxes. 277

In towns having towns bonded for railroad debts, the warrant should specify
that the amount to be paid into the " sinking fund " should be paid to the oflBcer
«ntitled thereto.

See Decisions under § 356.

Collector's "Warrant— Do^ Tax.

(Heading as before.)
To

Collector op the Town of , in said Cottntt, Greeting:

You are hereby required and conunanded to collect from the several persons
named in the annexed assessment-roll, the sums charged thereto, in the appro-
priate column thereof, being the taxes imposed by law by the said board upon the
«aid persons, respectively, for taxes upon dogs the current year.

And you are hereby authorized to levy upon any personal property which you
may find in the possession of any person or persons so assessed, and to sell the
iame in like manner as in the case of default in the payment of any tax imposed
upon real or personal estate. You will deduct from the amount which you shall
■collect ten per cent as your compensation or fees for such service; and in case of
levy and sale of property for such tax, you will add the same costs thereto which
are allowed to constables for similar service.

Any tax which you may return as unpaid for want of goods or chattels upon
which seizure or sale thereof could be made, a schedule of such taxes, with the
name of the delinquent and the amount of the tax against the said person or per-
sons must be made, to which your affidavit must be attached that you have made
diligent efforts to collect the same, and that you have been unable to find any
property from which such collection could be enforced.

The omission or refusal to fully discharge any of the duties directed by this
warrant will subject you to a penalty of $10 for every such omission or refusal,
to be recovered by the supervisor of your town.

You will return the moneys so collected (less ten per cent for collection) to the
■supervisor of said town, within the time you are required to make other returns
thereto.

The amount upon the roll so payable to said supervisors, is $

In witness whereof, etc. (as before).

(Signatures and seals as before.)

The above warrant applies to counties acting under Ontario county law.
In other counties acting under the Revised Statutes, the money goes to the
bounty treasurer.

The form can be varied to suit the statute governing the locality.

MISCELLANEOUS.

§ 360. Tax for Road - Scraper, Road-Ma-
Cliine, etc. — The commissioners of highways, whenever they
■shall think it necessary or useful, may direct and empower any over-
seer of highways in their respective towns to procure a good and
sufficient iron or steel-shod scraper, road-machine, plough, or either
. of them, for the use of his road district ; or such tools, or any of
them, may be purchased, owned and cared for, for and on behalf of
two or more road districts in any town, jointly by the overseers
thereof, whenever they shall be empowered to do so by the commis-
sioners of highways and the town board of such town ; each district
to pay toward the expense thereof, in proportion to the highway



278 SuPEEVisoKs' Manual.

tax assessed thereiu, or the commissioners may make said purchase
for the town at large, such expense to be paid for by a portion of the
road tax of such district or town not exceeding one-half thereof in
any one year, and which may be required to be paid in money for
such purpose and be assessed and levied upon the property of said
districts and collected in the same manner as taxes are now so
assessed, levied and collected in the town in which such districts are
situated, except that the part thereof so required to be paid in
money shall be put in a separate column upon the tax-roll, and the
board of supervisors of the county in which such town is situated
shall cause such sums as shall be certified by said town board to be
levied upon the taxable property of said districts.

2 R. S. 1215, as amended by chap. 344, Law3 of 1886.

Stone Crusher. — Where a town has voted to purchase a
machine for crushing stone (see ante, § 167), the board of supervisors
of the county shall cause to be levied and collected by tax in any
town having authorized the purchase of the same, in the same man-
ner as other town taxes are levied and collected, such sum as shall
be necessary to pay for the purchase of the same.

Chap. 220, Laws of 1884, § 4.

Tax to be I<evied for Purchasing* Stone.—

Whenever any town shall have purchased a machine for crushing
stone, by virtue of the provisions of this act, the town clerk of such'
town, on the application of the commissioners of highways, or a
majority of them, shall call a special town meeting of the electors of
said town, to vote upon the question of raising by tax a sum of
money — to be specified in said call — not exceeding $2,000 in any
one year, for the purpose of purchasing rock or stone, quarrying,,
breaking, crushing and placing the same on the highways
in said town, and to defray all the expenses of operating said stone-
crushing machine : such vote may be taken either at a special town
meeting called for that purpose or at any annual town meeting; iu
either case the town clerk shall give at least eight days' notice that
such vote will be taken, by posting notices thereof in not less than
five public places in said town ; and the vote, when taken, shall be
by ballot, either written or printed, and shall read as follows : " For
the appropriation to defray the expenses of supplying and operating
the stone crusher" or "Against the appropriation to defray the
expenses of supplying and operating the stone crusher." If a
majority of the ballots cast are : " For the appropriation to defray
the expenses of supplying and operating the stone crusher," the
board of supervisors of the county shall cause to be levied and col-



Ob the Assessment akd Collection of Taxes. 27&

lected by tax, in any town having voted as aforesaid, either at special
or annual town meeting, the amount so voted, in the same manner
as other town taxes are levied and collected, and the same shall be
paid over to the commissioners of highways, to be used by them for
the purposes aforesaid.

Id., §6, as added by Laws of 1887, chap. 471.

Noxious Weeds, etc.— It shall be the duty of the over-
seer of every road district, and of the street commissioner of every
city or village, to see that the provisions of section 1 of this act are
enforced, and it is hereby made his duty to give written notice to
any occupant of premises to cut all weeds, briars and brush growing
within the bounds of the highway, if they shall neglect so to do,
as above provided ; and if, after receiving such notice, the occupant
of the premises shall fail to do so within ten days, it shall be the
duty of the overseer or street commissioner to employ some one to
do 80, and make a report, under oath, to the commissioner or com-
missioners of highways of the amount so expended by him, and. the
ownership and occupancy of the several parcels of land against which
such labor was performed, on or before the first day of November
in each year. The commissioner or commissioners of highways
shall certify these statements to the supervisor of the town, and the
supervisor shall lay the same before the board of supervisors at their
next meeting, and such board shall include the amounts included in
said statements in the taxes assessed upon the lands upon or against
which the labor was performed, the same to be collected with the
other taxes and paid over, upon the order of the supervisor, to the
parties entitled thereto.

■ Chap. 49, Laws of 1878, as amended by chap. 604, Laws of 1887.

§ 361. Board of Supervisors may Extend
Time. — By Laws of 1875, chapter 482, section 1, subdivision 13,
boards of supervisors are empowered "to authorize the county
treasurer to extend the time for collection of State, county and town
taxes in any town or ward, to a period not beyond the first day of
April in any year. But no extension shall be permitted in any case
until the collector or receiver of taxes of the town, city or ward in
which such extension shall be asked, shall pay over to the county
treasurer all the taxes collected by him, renew his bond to the super-
visor, with such security as the said supervisor shall approve, and
furnish evidence by his oath and such other competent testimony as
such treasurer shall require, that he has been unable, for cause
stated, to collect all the taxes within the time required by his war-
rant."



280 Supervisors' Manual.

As to power of county treasurer to extend time on all taxes except on non-
resident lands, see chapter 32, Laws of 1885, which reads as follows.

County Treasurer may Extend Time.— If any

collector or receiver of taxes m any town of this State shall pay
over all moneys collected by him and shall make his return to the
treasurer of his county, as now required by law, of all unpaid taxes
on lands of non-residents, and shall renew his bond as herein pi-o-
vided, the said treasurer, upon the written application of the super-
visor of said town, shall hereafter be empowered to extend the time
for the collection of all other taxes and for making return thereof in his
discretion, but not later than the first day of May in each year.
Such bond shall be renewed with such sureties as in any town shall
be approved by the supervisor thereof, or in case of his absence or
inability to act, by the town clerk thereof. The penalty thereof in
any case shall be double the amount of taxes in that case remaining
uncollected. The bond shall be approved in writing and filed in
the same manner as the ongmal bond is required by law to be filed,
and to have all the effect of the collector's or receiver's bond. A
copy of the bond and the approval thereof shall, before or at the
time of makmg such extension, be delivered to the county treasurer
of the county m which said town is ; but nothing herein contained
shall be construed as extending the time for the payment of the
State tax, or any part thereof, by the county treasurer of said county
to the comptroller as now provided by law. Receivers of taxes who
have filed their bond in accordance with the statutes anthorizing the
election of such receivers of taxes shall not be required to renew
their bonds.

Chap. 82, Laws of 1685, i 1.

§ 362. Losses by Certain Officers, on What to

lie Charged. — All losses which may be sustained and any de-
ficiencies which may exist by reason of the default of the collector
of any town or ward shall be chargeable on such town or ward.
All losses wliich may be sustained and any deficiencies which may
exist by the default of the treasurer of any county in the discharge
of the duties imposed by law shall be chargeable to such county ;
and any judgment heretofore obtained or which shall hereafter be
obtained against such treasurer for any such deficiency on account of
the State tax, and where an execution shall have been issued thereon
and returned unsatisfied, shall be conclnsive as to the fact of such
loss or deficiency, and shall thereupon become a charge against such
county, and the several boards of supervisors shall add such losses or
deficiencies to the next year's taxes of such town or county, and



Of the Assbssmekt and CoLLECTioisr of Taxes. 281

shall proceed to levy the same as other charges against said county
or town are levied.

Laws of 1855, chap. 427, S 25, as amended by Laws of 1866, chap. 528 ; 2 E. S. 1022,
8 25.

Money which has come to the hands of a county treasurer from a State tax can-
not be said to be lost while an action thetefor against the sureties on his ofBcial
bond is pending, execution against the property of the treasurer having been re-
turned unsatisfied.

People T. Supervisors of Livingston Co., 17 N. Y. 486.
Until a loss has been actually sustained by the default of a county treasurer to
pay over the proceeds of a. State tax, the board of supervisors is not required by
the statute to levy a new tax for the sum retained by him.
Id.

In case of the failure or neglect of the county treasurer to pay over the taxes
due the State, or to render an account thereof to .the comptroller, it is not until
the remedy against him and against his bail has been exhausted and the loss by
reason of that default has been thus ascertained, that the county is required to
act or any duty is attached to it.

First National Bank v. Supervisors of Saratoga Co., 106 N. Y. 488.

§ 363. When Supervisors to Furnisli Map.—

Whenever the comptroller, preparatory to a sale of lands for taxes,
shall deem it necessary, in order to test the correctness of the de-
scriptions thereof, he may apply to the board of supervisors of any
county, for maps of any tracts of land charged with taxes and re-
turned from such county. And the board of supervisors to whom
such application shall be made, shall furnish such maps at the
expense of the county, if they can be procured, and if not, they shall
then furnish such descriptions of the lands as they can obtain, with
the statement of the quantity in each subdivision, if the same be
divided.

Id., §43; 2R. S. 1025.

§ 364. Suits for Neglect to Pay.— If any county
treasurer shall refuse or neglect to pay the balance due the comp-
troller M-ithin thirty days after notice, a copy of such account is
delivered to the attorney-general to prosecute.

The comptroller may also, in his discretion, direct the board of
supervisors of the proper county to institute one or more suits on the
bond of such treasurer and his sureties.

Id. 1021, §3 12 and 13.

If the defendants in any suits to be brought under either of the
last two preceding sections shall, at any time before judgment is
obtained therein, pay the balance due the State, with interest, into
the treasury, or account for the same to the comptroller, it shall be
his duty, on payment of costs of suit, to direct such suit to be dis-
continued.

Id., § W.



283 Supervisors' Manual.

§ 365. Statement of Arrears.— It shall be the duty
of the comptroller, on or before the first Tuesday in October in
every year, to furnish the boards of supervisors of the several
counties from which returns of arrears of taxes shall have been
received at his office, with statements of the sums paid out of the
State treasury to their respective county treasurers, on account of
such arrears during the year preceding.

Id., § 15.

§ 366. Rejected Taxes.— The comptroller shall, on or
before the first day of September in each year, transmit by mail or
otherwise to each county treasurer a transcript of the taxes of the
preceding year assessed in any town or ward in snch county which
shall have been rejected by him for any cause whatever, stating
therein the cause of such rejection.

Id., § 16, as ameuded by chap. 152, Laws of 1878.

§ 367. Taxes on Lands Imperfectly De-
scribed. — Whenever the comptroller, after liaving transmitted
such annual transcript, shall discover that any taxes credited to a
county in the books of his office are erroneous, or that they have
been assessed on lands erroneously described, or so imperfectly
described that they cannot, in his opinion, be located with certainty,
he shall cancel such taxes on the books of his office, and charge them
to the county in which such lands shall lie, with the interest thereon,
from the first day of March in the year following that in which the
taxes were laid, to the first day of February next after such cancel-
lation.

Id., § 17, as amended by chap. 152, Laws oE 1878.

§ 368. Transcript to be Delivered to Supervis-
ors. — The comptroller shall also transmit, by mail or otherwise, a
transcript of the returns of such taxes, with the addition of such
interest, to the proper county treasurer, who shall deliver the same to
the supervisor of the town or ward in which such taxes were assessed,
by whom it shall bo delivered to the board of supervisors at their
next meeting. If the town or ward in which such taxes were originally
assessed shall have been divided since such assessment, the county
treasurer shall deliver such transcript to the board of supervisors at
their next meeting.

Id., § 18, as amended by chapter 152, Laws of 1878.

§ 369. Description of Land to be Made.— When-
ever the comptroller shall have rejected any tax, in the first instance,



Of the Assessment and CoLLECTioif of Taxes. 28S

or have canceled and charged the same to a county to which it had
previously been credited, the supervisor of the town or ward in which
such lands are situate shall, if in his power, add to the assessment-roll
of such town or ward for the year during whieh such transcript shall
have been forwarded by the comptroller to the county treasurer, an
accurate description of such lands ; and the correct amount of taxes
thereon, stating the tax of each year, and each kind of tax, sepa-
rately, and shall furnish the comptroller with all such maps and sur-
veys of such lands as shall have been required by him, and if necessary
he may cause a map and survey of each lot or parcel returned for more
perfect description to be made, and the expense of such survey and
map shall be a charge iipon such land to be added to the tax thereon ;
and the board of supervisors shall direct the collection of such taxes
and expenses so added to such assessment-roll, and they shall, for all
the purposes of this act, be considered as the taxes of the year in
which the description shall be perfected. If the supervisor of such
town or ward shall not have fully complied with the requirements of
this section, the comptroller shall not thereafter admit, but shall
reject all such re-assessed, canceled or rejected taxes as may be
returned to him.

Id., § 19, as amended by chap. 152, Laws of 1878.

See Comptroller's Instructions, § 337, ante.

The power conferred by the charter of Buffalo upon the city comptroller and
common council, to make out an accurate description of land returned' for the
non-payment of taxes or assessments so imperfectly described that the same can-
not be located with certainty, and to make out a new tax roll therefor, does not
authorize the insertion in such new roll of the name of another person as owner
of the land than the person so named in the original roll.

A tax or assessment cannot thus be made a personal charge without giving to
the person upon whom it is sought to be imposed, the notice and opportunity to
apply for correction secured by statute to persons named in original ascessment-
rolls.

Bennett v. The City of Buffalo, 17 N. Y. 383.

§ 370. If not Made, Tax Assessed upon
TOT^ns. — If the correct amount of such taxes, and an accurate



Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 30 of 96)