in whose possession such property was when the 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 moneys shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties shall be determined by due course of law.1 ART. 1. ings in case of re moval of person taxed.. $10. [Sec. 5.] In case any person upon whom any tax now is Proceedor hereafter shall be assessed in any ward of any of the cities, or in any town within this state, shall have removed out of such ward or town after such assessment and before such tax ought by law to have been collected, or if any person shall neglect or refuse to pay any tax which now is or hereafter shall be assessed in any ward of either of the said cities, or in any town, upon any estate of such person situated out of the ward or town in which he shall reside, and within the county, it shall be lawful in either of those cases for the collector of such ward or town, to levy and collect such tax of the goods and chattels of the person assessed in any ward within the said cities, or in any town within the said county to which such person shall have so removed, or in which be shall reside. case of re *S 11. In case of the refusal or neglect of any person to pay Payment, any tax imposed on him for personal property, if there be no goods enforced in or chattels in his possession upon which the same may be levied fusal or by distress and sale according to law, and if the property assessed neglect. shall exceed the sum of one thousand dollars, the collector of the town or ward, if he has reason to believe that the person taxed has debts, credits, choses in action or other personal property not taxed elsewhere in this state and upon which levy cannot be made according to law, shall report the same to the assessors of the town or ward; and any assessor may thereupon, in his discretion, make application within one year to the county court of the county or to the supreme court, to enforce the payment of such tax. [1842, ch. 318, § 1.] ment may if payment *S 12. The neglect or refusal to pay such tax according to law Punishshall be held and deemed to be a neglect or violation of duty or be inflicted misconduct within the provisions of title thirteen of chapter eight cannot be of the third part of the Revised Statutes; and the court, upon appli- enforced. cation of an assessor, as herein provided, and due proof, may proceed to enforce the payment or punish the misconduct in the same manner and with the like authority as is provided in the above mentioned title of the Revised Statutes in regard to offenses therein made punishable, or to the enforcing the payment of money by fine and imprisonment, or either of them. [Same ch., $ 2.1 inflict fine S13. The court may impose a fine for the misconduct men- Court may tioned in the next preceding section, sufficient in amount for the for miscous 1 Mode of determining rights of parties, prescribed in part iii. See general index. 2 Modified by striking out words "of common pleas," and inserting word "county" before "court." duct. TITLE 3. payment of the tax assessed and of the cost and expenses of the proceedings authorized by this act to enforce such payment, or to punish such misconduct; and the amount of such tax shall be paid out of such fine to the county treasurer of the county, who shall apply the same in like manner as the tax was required to be applied if the same had been collected by the collector; and the costs and expenses of such proceedings shall be paid out of such fine to the assessor who made the application to enforce the payment of the tax. [1842, ch. 318, § 3.] Bond, when considered county *S 14. Whenever any bond taken under the provisions of this assigned to act for the appearance of the defendant shall become forfeited, and treasurer. shall be ordered to be prosecuted, such order shall operate as an assignment of the bond to the county treasurer of the county, who shall be authorized to prosecute the same in any court of record in his name as county treasurer of such county, as the assignee of the officer to whom the bond was given, in the same manner as in other actions on bonds, with conditions to perform covenants other than for the payment of money; and the measure of damages in such action shall be the extent of such tax and the costs and expenses of the proceedings to enforce the payment thereof, and shall be applied and paid in like manner as the fine mentioned in the next preceding section is therein directed to be applied and paid; and in all such actions, if the plaintiff recovers he shall recover all costs against the defendant. [Same ch., § 4.] Collector to $ 15. [Sec. 6.] Every collector shall, within one week after the time mentioned in his warrant for paying the moneys directed to be paid to the town officers of his town and to the county treasurer, see a pay to such town officers and county treasurer the sums required in such warrant to be paid to them respectively, first retaining the compensation to which he may be legally entitled. The town officers to whom any such moneys shall be paid shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer, and shall entitle him to a credit in the books of the county treasurer for the amount therein stated to have been received; and no other evi[399] dence of such payment shall be received by the county treasurer. S16. [Sec. 7.] Whenever any greater amount of taxes shall be assessed in any town than the town charges thereof and its proportion of the state tax and county charges, the surplus shall be disposed of. paid by the collector to the county treasurer, who shall place it to the credit of such town, and the same shall go to the reduction of the tax of the succeeding year. pay over moneys. 1 Denio, 233; 2 Comst., 473; ante, $ 4.1 Ib. greater sum collected than town char ges, how Tax on part of lot. Ib. S 17. [Sec. 8.] The collector shall receive the tax on a part of any lot, piece or parcel of land, charged with taxes, provided the person paying such tax shall furnish a particular specification of such part; and if the tax on the remainder of such lot, piece or parcel of land, shall remain unpaid, the collector shall enter such specification in his return to the county treasurer, to the end that the part on which the tax remains unpaid, may be clearly known. $18. [Sec. 9.] If the part on which the tax shall be so paid, be an undivided share, then the person paying the same, shall state to the collector who is the owner of such share, that it may be excepted in case of a sale for the tax on the remainder. And the _ART. 1. collector shall enter the name of such owner on his account of arrears of taxes. unpaid $ 19. [Sec. 10.] If any of the taxes mentioned in the tax list Duty of colannexed to his warrant shall remain unpaid, and the collector shall lector as to not be able to collect the same, he shall deliver to the county taxes. treasurer an account of the taxes so remaining due; and upon making oath before the county treasurer, or in case of his absence, before any justice of the peace, that the sums mentioned in such account remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels, belonging to, or in the possession of the persons charged with, or liable to pay such sums, whereon he could levy the same, he shall be credited by the county treasurer with the amount thereof. proceedings tion of tax tion. $20. In all cases where proceedings for the collection of taxes Duty of colare by injunction or order of a court of record stayed or suspended lector when beyond the time allowed by law for the collector's return, the col- for collec lector shall make his return, at the time appointed by law, of such are stayed portion of such taxes as have been collected by him, if any, and by injuneset forth the facts of such stay or suspension; and the collector or other officer having a warrant or process for the collection thereof may, after such stay or suspension of proceedings is terminated or removed, and notwithstanding the period for the collection thereof under said warrant or process may expire, proceed in the same manner and with the same effect to collect the same as if his warrant or process was still in force; and the same shall be deemed in full force and effect for such purposes. [1853, ch. 69.] county *S 21. Whenever it shall satisfactorily appear to the treasurer Power of of any county in the state, that any state or county tax legally treasurers. assessed within his county, (not assessments on real estate of nonresidents,) can not be collected by reason of the removal of the person so assessed to any other county of this state, it shall be lawful for the said treasurer to issue a warrant under his hand and seal, and certified by the clerk of the county, that he is such treasurer, to any constable or sheriff of the county where such person resides, to collect the same out of the personal property of such person. [1836, ch. 461, § 1.] $22. It shall be lawful for such treasurer to issue subpoenas Witnesses. for witnesses, and take testimony in relation to such assessment and removal, and to administer oaths to such witnesses. [Same ch., § 2.] sheriff or $23. Any sheriff or constable receiving such warrant, shall Duty of execute the same, and make the like returns, and be entitled to the constable. same fees, and subject to the same liabilities and penalties for neglect, as upon executions from any court. [Same ch., § 3.] ings if col serve, &c., *S24. [Sec. 11.] If any person chosen or appointed to the office Proceedof collector of any town or ward in this state, shall refuse to serve, lector reor shall die, resign, or remove out of the town or ward before he fuse to shall have entered upon or completed the duties of his office, or another shall be disabled from completing the same by reason of sickness or any other cause, the supervisor and any two justices of such town or ward, shall forthwith appoint a collector for the remain appointed. TITLE 3. der of the year, who shall give the like security, and be subject to the like duties and penalties, and have the same powers and compensation as the collector in whose place he was appointed; and the supervisor shall forthwith give notice of such appointment to the county treasurer. But such appointment shall not exonerate the former collector, or his sureties, from any liabilitiy incurred by him or them. [400] Warrant to pointed. $25. [Sec. 12.] If a warrant shall have been issued by the person ap board of supervisors prior to any appointment under the last section, the original warrant, if the same can be obtained, shall be delivered to the collector se appointed, and shall be considered as giving him the same powers as if originally issued to himself; but if such warrant can not be obtained, 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. Proceedings in tor refuse moneys. $26. [Sec. 13.] If any collector shall refuse or neglect to pay case collec- to the several town officers of his town or to the county treasurer, to pay over the sums required by his warrant to be paid to them respectively or either of them, or to account for the same as unpaid, the county treasurer shall, within twenty days after the time when such payments ought to have been made, issue a warrant under his hand and seal, directed to the sheriff of the county, commanding him to levy such sum as shall remain unpaid and unaccounted for by such collector, of the goods and chattels, lands and tenements of such collector, and to pay the same to the county treasurer, and return such warrant within forty days after the date thereof; which warrant the county treasurer shall immediately deliver to the sheriff of the county; but no such warrant shall be issued by the county treasurer for the collection of moneys payable to town officers, without proof, by the oath of such town officers, of the refusal or neglect of the collector to pay the same, or account therefor as above provided. Duty of board of supervisors lector neg bond and no appointed days. *S 27. In case the collector of any town in this state shall neglect or refuse to execute his bond as required by law, or the superwhen col- visor of the town shall refuse or neglect to appear and file such lects to file bond within the time prescribed by law, and if no new collector new collec- shall have been appointed within ten days after the time for filing tor has been such bond as required by law has expired, the board of supervisors within ten of such county are authorized and empowered to deliver the corrected assessment roll, or a copy thereof, with a warrant of said collect taxes board of supervisors, or a majority of them annexed, to the sheriff of the county, who shall proceed in the collection of said taxes in like manner as collectors are now authorized by law to do, and with the like powers and subject to the same duties and obligations; such warrant shall require all payments therein specified to be made by such sheriff within sixty days after its receipt by him; and the expenses of such collection, if any, over and above the fees Sheriff to same as col lector. lawfully chargeable by the collector, to be audited by the board of _ ART. 1. supervisors, shall be a charge on the town. [1857, ch. 585.] sheriff on against lector. 28. [Sec. 14.] The sheriff to whom such warrant is directed, Duty of shall immediately cause the same to be executed, and shall make warrant return thereof to the county treasurer, within the time therein at colspecified, and shall pay to him the money levied by virtue thereof, deducting for his fees the same compensation that the collector would have been entitled to retain. Such part of the moneys collected, if any, as ought to have been paid by the collector to town officers, shall be paid by the county treasurer to the officers to whom the collector was directed to pay the same: but if the whole amount of moneys due from the collector, shall not be collected in such warrant, the county treasurer shall first retain the amount which ought to have been paid to him, before making any payment to the town officers. turn. $29. [Sec. 15.] If the whole sum due from the collector shall Sheriff's rebe collected, the sheriff shall so state in his return; but if a part only, or if no part of such sum shall be collected, the sheriff shall state in his return the amount levied if any, exclusive of his fees, and shall also certify that such collector has no goods or chattels, lands or tenements in his county, from which the moneys, or the residue thereof as the case may be, could be levied; and in either [401] case the county treasurer shall forthwith give notice to the supervisor of the town or ward, of the amount due from such collector. bond, when $30. [Sec. 16.] The supervisor shall forthwith cause the bond Collector's of such collector to be put in suit, and shall be entitled to recover to be sued. thereon the sum due from such collector, with costs of suit; and 1 Denio, the moneys recovered shall be applied and paid by the supervisor, in the same manner in which it was the duty of the collector to have applied and paid the same. 233. ings sheriff if he $31. [Sec. 17.] If any sheriff shall neglect to return any such Proceedwarrant, or to pay the money levied thereon, within the time limit- against ed for the return of such warrant; or shall make any other return neglects to than such as is above mentioned, the county treasurer shall forth- rant or pay. with proceed to collect, by attachment, the whole sum directed to be levied by such warrant.1 return war 9 Wend., 29. S32. [Sec. 18.] In case the county treasurer shall fail to col- Ib. lect such moneys by attachment, he shall certify to the comptroller that he has issued such warrant, stating its contents, that the sheriff has neglected to return the same in the manner required by law, or to pay the money levied thereon, as the case may be, and that he has pursued the remedy by attachment, without effect. $33. [Sec. 19.] The comptroller shall give notice thereof to Ib. the attorney-general, who shall immediately prosecute such sheriff and his sureties, for the sum due on such warrant; which sum, when collected, shall be paid to the treasurer of this state, and by him, on the comptroller's warrant, to the county treasurer. $34. [Sec. 20.] Upon the settlement of the amount of taxes, Satisfaction › Mode of proceeding against the sheriff in this case, prescribed in part iil. See general index. of collec tor's bond. |