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of the village, not exempted as above, shall be subject to Taxable proptaxation. Personal property shall be construed to include erty. all goods, chattels, moneys and effects, all stocks in any moneyed corporation, and debts due from solvent debtors. over and above the amount of debts owed by the owner of personal property as above specified.
§ 24. The trustees shall have power to levy and collect annually a tax on all property subject to taxation in said village, not exceeding the rate of one dollar on every Rate of taz. one hundred dollars of the assessment valuation thereof.
§ 25. It shall be the duty of the assessors during the month of January and February of each year, to make out an assessment roll, in which they shall set down the Tax roll how names of all the taxable inhabitants of suid village, and made out. the names, so far as they can be ascertained, of non residents who shall own real estate therein, and the description, quantity and value of all the property subject to taxation in said village, and then to give one weeks notice of the time and place at which they will meet to equalize and correct said assessment roll, and when said assessment roll shall have been completed, it shall be certified by at least two of the assessors as a true assessment roll of all the property subject to taxation in said village, and immediately deposited with the clerk of the said village.
§ 26. It shall be the duty of the Clerk annually upon receiving the assessment roll as aforesaid, to lay the same before the trustees for their consideration, relative to the
Rate per cont. rate per centum of tax to be levied for the current year, and when the said trustees shall have determined the rate per centum to be taxed, on the assessed value of property, as contained in the assessment roll as aforesaid, it shall be the duty of the clerk, in the month of March, to make out, in accordance with such determination, a schedule of all the property as contained in said assessment roll together with the names of the owners thereof when known annexing to each lot or other kind of property the amount of tax which shall be chargeable on the Tar list. same agreeably to the assessment as returned, and the rate per centum of taxation as fixed by the trustees, which schedule shall be called the tax list, and shall be recorded in a book to be by him kept for that purpose. And said tax list or the record thereof, shall either of them be conclu- Recorded. sive evidence of the amount of corporation taxes assessed
for the current year, in which the same shall be made out and dated.
§ 27. It shall be the duty of the clerk to complete the Clerk to deliv. tax list as aforesaid, and deliver the same to the Treasuer tax list.
rer in the month of March, and make a record of such delivery in the book where such list shall be recorded, which record shall be conclusive evidence of such delivery, and the tax assessed on real estate, shall be a lien on the same from the first day of April next after the assessment of any tax, until such tax shall be paid, together with all penalties and costs which may accrue thereon, agreeably to the provisions of this act.
§ 28. Upon the receipt of the tax list as aforesaid and
during the month of April it shall be the duty of the treaTax how col.
surer to give public notice in a newspaper printed in said village if there is one, and if none, then by posting up notices in three public places in said village, that such tax list has been committed to him for the purpose of collecting the tax thereon, and that he will receive payment for taxes at his office until the last day of August then ensuing, subject to a deduction of five per centum if paid before the said last day of August.
§ 29. If the taxes are not paid to the treasurer on or
before the said last day of August, he may proceed to colMay sell.
lect the same by distress and sale of the goods and chattels of the persons charged, giving six days notice of the time and place of such sale, by written notices set up in three public places in said village.
§ 30. In case the tax on any lot or other piece of land Dolioquent on shall remain unpaid on the said last day of August, and lots.
there are no goods or chattels of the person charged therewith to be found in said village, it shall be the duty of the Treasurer to make out a general advertisement stating that all lots and other pieces of land upon which the taxes have not been paid, will be sold by him at a
certain time and place to be therein mentioned, for the when sold for. purpose of paying the taxes which may be assessed there
on together with all costs and other liabilities which shall accrue by advertisement and sale agreeably to the provisions of this act. Said advertisement shall be published four successive weeks, commencing in the month of September, in a newspaper printed in said village, if there be one, and if not, then, by posting up in three public places in said village : Provided, that in case of assessment of
taxes in gross upon any tract or lot of land, the treasurer, upon the application of any claimant or owner of a part thereof, either divided or undivided, shall receive a part of the taxes, interest and charges due thereon, proportionate to the quantity of such lot or tract, so owned or claimed, and the balance of such taxes, interest and charges, shall be a lien only on the remainder of such lot or Part tax lien. tract of land.
§ 31. The time fixed by the said treasurer for the sale of lots or other pieces of land for taxes, shall be at some time which he may designate within the month of December, next ensuing the publication of the advertisement thereof. And on the day mentioned in the said notice, the treasurer shall commence the sale of the said lots and sale of lots lands, and continue the same from day to day, until so and land. much thereof shall be sold as will pay the taxes, interest, and charges due, assessed and charged thereon, agreeably to this act. And the treasurer shall give to the purchaser or purchasers of any such lots or lands a tificate describing the lots or lands purchased, stating the sum paid therefor, including fees, and the time when the purchaser will be entitled to a deed for the said lots or lands, and if the person claiming the title to said lots or lands described in said certificate, shall not within two Redemption. years from the date thereof, pay to the treasurer for the use of the purchaser, his heirs or assigns, the sum tioned in such certificate, together with the interest Interest. thereon at the rate of twenty per cent, per annum, from the date of such certificate, the treasurer shall at the expiration of said two years, execute to the purchaser, his heirs or assigns, a conveyance of the lots or lands so sold, which conveyance shall vest in the person or persons to
Shall convey whom it shall be given, an absolute estate in fee simple. by deed. And the said conveyance shall be conclusive evidence that the sale was regular according to the provisions of this act. And every such conveyance executed by the treasurer, under his hand and seal, in the name and on the behalf of the village of Genera, and the execution thereof, witnessed and acknowledged as by law in other cases provided, inay be given in evidence and recorded Shall be evi.
dence. in the same manner and with the like effect as regularly acknowledged by the Grantor, may be given in evidence and recorded. § 32. It shall be lawful for the trustees of said village
Agent to buy to appoint an agent to attend any sale of lands, made for
the purpose of collecting taxes due said village, and bid off said lands for the taxes and charges due thereon, in the name of said trustees, and the said trustees and their successors shall acquire by such purchase in trust for said village, all the rights which might have been acquired by any other purchaser.
§ 33. In the month of July of each year, the treasurer Forfeited laod shall publish in the manner mentioned in the 31st sectior.
of this act, an advertisement stating each lot and tract of land which will be forfeited in the ensuing December, (stating the day thereof,) if the taxes and charges upon the same are not paid before that day, together with the amount of snch taxes and charges.
§ 34. All lots or lands, the taxes on which shall not be paid before the last day of August, as aforesaid, and
which shall be advertised for sale for non-payment of taxCharge for ad.
es, shall be subject to a charge of three cents for each vertising
lot or piece of land so advertised, for the first advertisement, and for each lot or piece of land which shall be sold as aforesaid, it shall be lawful for the treasurer to de
mand and receive the following fees. For each certifiPay for deed. cate to be given to a purchaser at such sale, of any lot or
piece, twelve and a half cents; for certifying the sum necessary to redeem any lot or piece of land held for taxes, twelve and a half cents, and one dollar for each conveyance executed by him, in pursuance of this act. The said fees to be paid by the person receiving such instrument of writing. The charge for the second advertisement shall be ten cents for each lot or piece of land.
§ 35. If any person who shall purchase any lot or piece of land in pursuance of this act, shall pay any tax returned subsequent to such purchase, on such lot or piece of
land, the person who shall redeem such lot or piece of Tax and inter- land shall pay the amount of such tax with interest at the ing lot. rate of twenty per centum per annum, for the benefit of
§ 36. Whenever the trustees shall desire to lay out, Alter or va.
open, widen, extend or discontinue any street, avenue, cale street how done.
lane or alley, they shall cause to be summoned six inhabitants of said village, who are freeholders of property therein, not directly interested, who being first duly sworn for that purpose, shall enquire into, and take into consideration, the benefit and advantages that may ac
crue, and estimate and assess the damages that would be sustained thereby, and shall moreover estimate the amounts which individuals will be directly benefitted thereby : all of which shall be returned to the trustees under their hands and seals: whereupon the trustees shall levy and assess a special tax on the persons so benefitted, which tax shall be a lein on the property benefitted, until paid : and the trustees shall have power to issue their warrant to any individual commanding him to collect such tax by a distress upon and sale of personal proper-Tax by dioty, and such individual shall have the same power that the treasurer has in collecting the general tax out of personal property, and in default of personal property such individual may sell the property benefitted absolutely without redemption, first giving three months notice of the time and place of such sale, in the same manner that notice of other sales are herein required to be given.
§ 37. The trustees shall have the soie right of licensing and regulating groceries, victualling houses, taverns, shows, public exhibitions and theatrical or other eutertainments, and also the sale of strong and spirituous liquors within said village, and shall have power to fix such rates of licenses and enact such by-laws on the sub- License how ject, with penalties for the breach thereof, as they may
granted. deem proper, and to collect such penalties in the same manner provided for collecting other penalties by this act: Provided, That any person licensed shall be required to pay such additional tax for license as may be prescribed
law for the collection of county revenue, or providing for the granting of licenses, and the Board of county supervisors of the county of Walworth shall have authority to collect such additional tax for the use of the county. $ 38. In order to raise a tax in said village for the
Tax for 1844 year 1844, the assessors shall, during the months of April how raised. and May of that year, make out an assessment roll, the per centum whereon shall be fixed by the Trustees, and the clerk shall make out and record the schedule or tax list, and deliver the same to the Treasurer in the month of June of that year, whereupon the Treasurer shall in that month proceed to give public notice as required in the twenty-eighth section of this act. And all proceedings in relation to taxes to be collected for the year 1844,