mistakes. such person under oath, or to take his affidavit of the same, and on being satisfied that any property on said roll has changed owners since the assessment thereof, or that any property thereon has been assessed against a person who is not the owner thereof, or that any property has been left off or is not on said roll, which is liable to assessment and taxation within said city, and for school purposes, within the Union school district of said city, or in case any shares of stock in the banks of said city, or other corporations therein, liable to taxation, shall have been omitted from said preceding assessment roll by mistake of the assessors or otherwise, or shall have been improperly assessed thereon against such bank or corporation, by mistake or otherwise, the said assessors shall have power and it shall be their duty to correct such mistake, May correct and enter on the assessment roll of the then current year said property and shares of stock against the rightful owners thereof, and persons and corporations liable to taxation therefor at the time of the assessment and completion of the assessment roll of the preceding year, in a separate column, at the valuation of the preceding year, and the same shall be assessed, and the taxes thereon levied and collected, additional to the assessment and taxes thereon of the current year. When said roll shall be Completed completed, the same shall be certified and sworn to by roll, to be said assessors, or a majority thereof, and delivered to the and deliv clerk of said city on or before the first day of May then clerk. next, who shall report the same to the common council at its next meeting. Section seven of title four of this act, so far as the same is applicable, shall apply to and be deemed a part thereof. All persons residing in the city Highway who would be liable to be assessed to work on highways, poll tax. if they resided in any of the towns in this State, shall, if their names are upon the assessment roll of said city, be taxed by the common council the sum of one dollar as a poll tax, which shall form part of the sum directed to be raised for keeping in repair the roads, streets, sewers, and How bridges of said city. And it shall be the duty of the applied. assessors of said city to enter the names of all persons who are liable for such poll tax on said assessment roll. § 20. Section three of title five of said act is hereby amended so as to read as follows: certified ered to city council, § 3. The common council shall, during the month of Common June in each year, assess the city taxes estimated as here- when to inbefore provided; and all special taxes that may have assess taxes be inserted it ment roll. November special tax, to be inserted in separate roll. Section 21 of title five amended. been voted by said city under the provisions of this act, after the first day of November and before the first day of May then next, and all such special taxes voted as aforesaid, after the first day of May and before the first day of November then next, shall be assessed by said council during the month of November then next, in the same manner as county taxes are by law assessed by the boards June tax, to of supervisors of the several counties of this State. All in corrected city taxes and special taxes assessed as aforesaid, during the month of June in any year, shall be inserted in the assessment roll of said city, corrected as aforesaid, and all special taxes assessed during the month of November in any year shall be inserted in a separate assessment roll, and be collected with, and at the same time, and in the same manner, and subject to the same fees for the collection thereof, as the county taxes in said city are collected. But said special taxes may be assessed, levied and raised as is provided in section twenty-one of title *six of this act, and subject thereto, and said section twenty-one is hereby amended by striking out after the words therein, " assessed, levied and raised," the words "with and in addition to the said sums authorized to be raised by any of the provisions of this act, and all other taxes in and by the next assessment roll, or in and by successive equal annual installments thereafter, and in the same manner and with the same power and authority as is herein described and conferred, in reference to said five thousand dollars," and insert in lieu thereof as follows: "In addition to the said sums authorized to be raised by any of the provisions of tax moneys this act, either as herein before provided, or in and by successive equal annual installments thereafter, commenc ing with the next city assessment roll, and with the same power and authority as is conferred in reference to other city taxes." The city clerk, under the direction of the tion tax on common council, shall extend and apportion said tax on the said assessment rolls, and forthwith file the same, and make a full duplicate or copy thereof, with the tax so extended and apportioned, and shall certify the same to be a correct duplicate of the city tax roll; such rolls shall then be delivered by said clerk to the collector of said city, with a warrant annexed, under the hand of the mayor and seal of the city, commanding the said collector to collect, from the several person named in said assess Common council, to levy additional voted at special election. City clerk, to appor roll, and file same. Delivery of duplicate of roll to col lector, with warrant of mayor. *So in the original. ་ receipt ment rolls, the several sums levied as taxes in the columns of such rolls according to the provisions of this act. At Collector to the time of the delivery to him of any such rolls and therefor. warrants, the collector shall indorse, on the assessment rolls on file with the clerk, a receipt acknowledging the reception by him of the duplicate of such tax rolls and warrant. The said rolls, with a warrant annexed, shall be delivered to the city collector, on or before the first day of July in each year. § 21. Section four of title five of said act is hereby amended so as to read as follows: Roll, when ered to col to be deliv lector. City colgive notice receiving lector, to of tax rolls. 4. The city collector shall, immediately after receiving such rolls and warrant, give notice, by publishing the same in all the daily newspapers published in said, city for ten days, that said roll has been received by him, and that all persons named therein are required to pay their taxes to him at his office, on or before the fifteenth day of October then next, and stating the amounts to be added if payment shall be delayed; and the said collector shall, on the receipt of said roll, proceed to collect and receive said city taxes from the several persons named in the said assessment roll. For all sums paid during the month of His fees. July he shall charge against and receive from the person assessed, for his own use, an addition of one-half per cent; for all sums paid after the thirty-first day of July and before the fifteenth day of August, an addition of one per cent; for all sums paid after the fifteenth day of August and before the first day of September, an addition of two per cent; for all sums paid after the thirty-first day of August and before the sixteenth day of September, an addition of three per cent; for all sums paid after the fifteenth day of September and before the first day of October, an addition of four per cent; for all sums paid after the thirtieth day of September and before the sixteenth day of October, an addition of five per cent; for all sums paid after the fifteenth day of October an addition of five per cent shall be added, and also interest from the said fifteenth day of October, at a rate of seven per cent per annum. The collector shall deposit all To deposit moneys in his hands with the city treasurer, from time to with time, as the common council shall direct. The said com- Common mon council shall have power to settle with said collector council to for all taxes or assessments collected by him by virtue of collector. this act for the purpose of the city. And it shall be the duty of the said collector to appear before them, from moneys treasurer. settle with time to time, for that purpose, whenever required by them or the mayor of said city. 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 how long to collector shall be invalidated by, or canceled on, such settlement, but shall remain in full force and be held for one year thereafter by the city Bonds of collector, remain in force. Collector, when to distress and sale of goods. To make retnrn of unpaid taxes. § 22. Section five of title five of said act is hereby amended so as to read as follows: § 5. It shall be the duty of the said collector, upon all levy tax by taxes remaining unpaid on the sixteenth day of October next succeeding the completion of the said assessment roll, to levy the amount of said tax, and an additional amount of five per cent, and also interest at the rate of seven per cent per annum from the said fifteenth day of October, and the fces of said collector, by distress and sale of the goods and chattels of the person assessed, or of any goods and chattels in his possession, wheresoever the same shall be found within said city. On or before the first day of December in each year, the said collector shall return the warrant and assessment roll, and shall transmit to the common council a true and correct account of all unpaid taxes on said roll, verified by his affidavit. § 23. Section sixteen of title five of said act is hereby bond to be amended by adding thereto as follows: "and for that purpose the common council may order and direct that a promissory note or notes, bond or bonds, of the city may be made and issued for the sum so borrowed, signed by the mayor and countersigned by the clerk and under the seal of the city." Note or given, for moneys borrowed in anticipa tion of tax. Board of supervisors, to require payment of taxes, etc., county before March 1. § 24. Title five of said act is hereby amended by adding thereto the following: 23. After the board of supervisors of Chemung county shall have corrected the assessment roll of said city, and inserted therein the county taxes levied and assessed by them, they shall annex to such roll a warrant, under the hands of the chairman and clerk of said board, commanding the said city collector to collect, from the several persons named in said roll, the sums mentioned opposite their respective names, and authorizing the said city collector, in case any person named in said roll shall refuse or neglect to pay his taxes on or before the first day of March next ensuing, to levy the same, by distress and sale of the goods to be deliv- and chattels of such person; and they shall, on or before Roll, when lector. give notice the first day of December, deliver the said roll to the col- ered to collector of said city. 24. Immediately after receiving such roll and war- Collector to rant the said collector shall give notice, by publishing the of receiving same for ten days, in all of the daily papers published in roll. said city, that he has received such roll, and that all persons named therein are required to pay their taxes to him at his office, on or before the first day of March then next, and stating the amount to be added if payment shall be delayed. For all sums paid during the month His fees. of December, he shall charge against the person assesssed, for his own use, an addition of one-half per cent; for all sums paid after the thirty-first day of December and before the sixteenth day of January then next, an addition of one per cent; for all sums paid after the fifteenth day of January and before the first day of February then next, an addition of two per cent; for all sums paid after the thirty-first day of January and before the sixteenth day of February then next, an addition of three per cent; for all sums paid after the fifteenth day of February then next, an addition of five per cent, and also interest at the rate of seven per cent per annum from the said first day of March. sale of goods, after March 2. 25. It shall be the duty of the said city collector, Collection upon all taxes remaining unpaid on the second day of levy and March next succeeding the completion of the said assess ment roll, to levy the amount of said tax, with five per cent thereon, and also interest at the rate of seven per cent per annum from the said first day of March, and the fees of said collector, by distress and sale of the goods and chattels of the person assessed. The said city collector Return of shall pay all moneys collected or received by him on any taxes, to such assessment roll, and belonging to said county, to the treasurer. county treasurer, and make return of all unpaid taxes in the same manner as town collectors are required by law, except that he shall not be required to make return of unpaid taxes until the first day of April then next. unpaid county $25. Section one of title seven is hereby amended by Fees for striking out the words "for the use and benefit of said acknowledg city," in the third and fourth lines from the end of said taken by section. 26. Section four of title seven is hereby amended by striking out the words "to be fixed by the common council, not exceeding" contained in the ninth line from the recorder. Salary of recorder to be $1,200. |