paid at any time after the fifteenth day of November such addition of five and one-half per centum and also interest from that date upon the whole sum at the rate of ten per centum per annum. § 167. Publication of notices. The city treasurer must, mediately after the last day of October, give notice by publication for ten days in all the daily newspapers of the city, that all persons who have omitted to pay their taxes must pay the same to him at his office on or before the fifteenth day of November. im § 168. Warrants for taxes. It is the duty of the city treasurer upon all taxes remaining unpaid on the fifteenth day of November, in each year, to issue as many warrants as he may deem proper, under his hand and directed to any person whom he may see fit to appoint a collector of the taxes specified in such warrant, commanding such person to levy the amount of such tax and such additional amount of five and one-half per centum interest, except that in no case is the amount so added to be less than twenty-five cents, and also interest upon the whole sum at the rate of ten per centum per annum from the preceding fifteenth day of November, and the fees of said collector, by distress and sale of goods and chattels of the person against whom the said warrants are issued, or of any goods and chattels in his possession, wheresoever the same are found within the city, and to pay the same to the city treasurer, and to 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 possession of the said party is available to prevent a sale. After the return of any warrant, the treasurer, if he deem expedient, or if so directed by the common council, may issue a second or subsequent warrant for the taxes still remaining unpaid, with said percentage, interest and fees. Every collector holds his appointment during the pleasure of the treasurer and may at any time be removed or suspended by him, and the treasurer and his sureties are liable for any collector and for all moneys that may be collected or received by him. No warrant must be delivered to any collector until he has executed and delivered to the treasurer a bond to the city of Rochester with two or more sureties, approved by the treasurer, 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 such warrant, and the treasurer must immediately file such bond in the office of the clerk of the county of Monroe, and the same becomes a lien upon the real estate situate in said county of all persons executing such bond. If any collector fail to return any warrant issued to him as therein required, or fail to pay over to said treasurer all moneys collected or received by him, or fail to render a full and true account thereof, the supreme court or any justice thereof, on the application of the treasurer or of the city of Rochester, has jurisdiction on proof by affidavit or otherwise, to summarily 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 were a sheriff or officer of that court. The fees of a collector are five per centum on the moneys collected by him, and while a warrant for a tax is in a collector's hands if such tax is paid to the treasurer, he must collect for the benefit of the collector such fee of five per centum. 2. This act shall take effect immediately. Chap. 353. AN ACT to authorize the city of New Rochelle to borrow money, by the issue of bonds, for the uses and purposes of the fire department of said city. Became a law, May 19, 1908, with the approval of the Governor. Passed, three-fifths being present. Accepted by the City. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The common council of the city of New Rochelle is hereby authorized and empowered to issue and sell bonds in the name and behalf and upon the credit of said city to an amount not exceeding in the aggregate the sum of twenty-five thousand dollars for the uses and purposes of the fire department of said city, as hereinafter provided. § 2. Said bonds shall be issued in the name and under the seal of the said city, signed by the mayor and city clerk thereof, and shall be for the sum of one thousand dollars each, and bearing such interest as the common council shall determine, not exceeding the rate of tive per centum per annum, payable semiannually; they shall be payable in such installments and at such times within twenty-five years from their date as the common council shall determine, and the principal and interest thereof shall be payable at the office of the city treasurer of said city. Said bonds shall be numbered consecutively from fifty-one to the highest number issued and shall be known and designated as fire department bonds, and shall be in such form as the common council shall prescribe, and shall contain a recital that they are issued pursuant to, and in conformity with the provisions of this act, which recital shall be conclusive evidence of their validity, and of the regularity of their issue; and the said city treasurer shall keep a record in his office of the number of each bond, its date, amount, rate of interest, when payable, and the name of the purchaser or purchasers thereof. § 3. Said common council shall sell and dispose of said bonds, or any part thereof, at not less than par, and accrued interest, by sealed proposals after bids there for have been advertised in the city official newspapers at least once a week for two consecutive weeks, and in a newspaper published in the city of New York, to be designated by the mayor, daily, for at least five days prior to the time of such sale. Said bonds shall be sold to the highest bidder, but the city shall reserve the right to reject any or all bids. The common council shall require each bid to be accompanied by a certified check or cash in such amount as it may determine, to be forfeited to the city if the party or parties to whom the bids may be awarded shall fail to take and pay for the same in accordance with the terms of sale. § 4. When the said bonds or any part thereof shall have been sold, the proceeds to the amount of the par value thereof shall be set aside as a fund for the use of the board of fire commissioners of said city, to be used as said board may determine in the purchase of real property and the erection thercon of such buildings and the purchase of such fire apparatus, appliances and horses, and the improvement, enlargement or extension of the fire alarm system of the said city, as the said board of fire commissioners nay deem necessary for the use of the fire department. 5. The common council of such city, in the manner provided in chapter one hundred and twenty-eight of the laws of eighteen hundred and ninety-nine, of the state of New York, and the acts amendatory thereof, shall cause such taxes to be levied and collected as may be necessary to pay the principal and interest of the said bonds as they shall become due, until said bonds and interest thereon are fully paid. 6. This act shall take effect immediately. Chap. 354. AN ACT to amend the Greater New York charter, in relation to the relief fund of the fire department. Became a law, May 19, 1908, with the approval of the Governor. Passed, three-fifths being present. Accepted by the City. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section seven hundred and ninety-one of the Greater New York charter, as re-enacted by chapter four hundred and sixty-six of the laws of nineteen hundred and one, and amended by chapter three hundred and ninety-nine of the laws of nineteen hundred and four, and chapter six hundred and nine of the laws of nineteen hundred and six, is hereby amended to read as follows: 791. The trustee of the relief fund is authorized and empowered, from time to time, to pay a pension out of said relief fund to the widow, child or children or dependent parent or parents of any deceased officer or member of the uniformed force of the said fire department, if the death of such officer or member occur during his service in the said uniformed force, or after he was retired from service in the said uniformed force; provided, that the amount of any such pension to be paid by the said trustee to each of the several representatives of such officer or member as aforesaid, in case there shall be more than one, may be, from time to time, determined by the said trustee according to the circumstances of each case, and that such pension may be ordered to cease and terminate at any time if, in the opinion of the trustee, the circumstances should warrant the same; and further provided, that not more than three hundred dollars shall be paid in any one year to the representative or representatives of such officer or member, and that no part of such sum shall shall be paid to any any such widow who shall marry again, after her remarriage, or to any after it shall have reached the age of eighteen years. any officer or regular or probationary member of the uniformed force of said department was heretofore or is hereafter killed .while actually engaged in the performance of duty, or if death ensues, or has heretofore ensued, or resulted in a disease which child In case caused death, as the immediate effect of injuries received, the trustee of said relief fund shall have the power to award to the widow of such officer or member an annual allowance as a pension, to be paid out of the said relief fund, in an amount not to exceed, except as herein provided, one-half of the salary or compensation of such officer or member at the date of his decease, and in the case of a probationary member in an amount not to exceed one-half the salary or compensation of a fourth grade member. If in the case of any officer or any regular or probationary member of the uniformed force of said department, heretofore or hereafter killed while actually engaged in the performance of duty, one-half of the salary or compensation of such officer or member at the date of his decease does not equal six hundred dollars, the trustee of such relief fund shall have the power to award to the widow of such officer or member an annual allowance as a pension, to be paid out of such relief fund, in an amount not to exceed six hundred dollars. If such officer or member dying leaves no widow surviving him, but leaves a child or children, under the age of eighteen years, or dependent parent or parents, the said trustee shall have the power to award to the legal guardian of such child or children, or dependent parent or parents, for its or their support and maintenance, an annual allowance out of said relief fund, in an amount not to exceed one-half of the salary or allowance of such officer or member at the date of the decease. The amount of such annual allowance to any widow shall not exceed the sum of one thousand dollars, and shall cease upon her death or remarriage, or if she shall have been guilty of conduct which, in the opinion of said trustee, renders further payment inexpedient. The amount of such annual allowance to any one such child, or dependent parent or parents, shall not exceed the sum of five hundred dollars, and in every case such payment shall cease upon the death or marriage of such child, or upon its reaching the age of eighteen years. If such payment to the widow of any such officer or member shall cease by reason of her death, remarriage or misconduct, the said trustee shall have power to make payments to the child or children or dependent parent or parents of such officer or member, if any, as though he had died without leaving a widow surviving him. The widows and orphans and retired members of the Brooklyn fire department, or of any other fire department of any of the municipal and public corporations or parts thereof hereby consolidated, shall be entitled |