the map or plan of the city of New York so as to provide for an approach and entrance to the Bronx park by locating and laying out the same over any property now or formerly belonging to the Saint John's College, Fordham, or Fordham University, without the consent of the present owners thereof, from the intersection of Third avenue and Pelham avenue in the borough of the Bronx to the southerly boundary of the Bronx park in said borough in the manner now provided by law.

§ 2. Title to the property required for said approach and entrance is authorized to be acquired by the city of New York in the manner now provided by the greater New York charter as revised and amended, relating to the acquisition of lands and interests therein for public purposes, and subject to the right of any elevated railroad maintaining an elevated structure over the same, to maintain the same and operate said road.

§ 3. The department of parks of the city of New York is authorized to construct and maintain such approach and entrance out of any funds provided therefor by the board of estimate and apportionment.

§ 4. This act shall take effect immediately.

Chap. 424.

AN ACT to authorize the city of New York to enter into contracts and agreements to provide for the disposal of sewerage of villages or townships within the Croton watershed and to allow the city of New York to acquire such lands as may be necessary to carry into effect said system and to acquire lands for the sanitary protection of the said water supply and to raise funds to carry said agreements into effect or to improve the sanitary protection of said water supply.

Became a law, May 20, 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 city of New York by its commissioner of water supply, gas and electricity, is hereby authorized and empowered

to enter into a contract or agreement subject to the approval of the board of estimate and apportionment with the municipal authorities of any town or village within the Croton watershed in the county of Westchester, New York, to provide for the disposal of the sewage of any town or village within said watershed in such manner as may be provided for in said agreement and the municipal authorities of any village or the town board of any town within said watershed are likewise authorized and empowered hereby to enter into the agreement aforesaid, and the municipal authorities of any village or the town board of any town within said watershed are hereby authorized and empowered to provide in said contract or agreement that all persons within the area affected owning buildings on streets where sewers are or may be hereafter constructed, located under said agreement, shall connect with the sewer systems as provided in said contract or agreement, and in the event of any failure of any person or persons aforesaid to connect with any sewer system and the failure of the municipal authorities of the village or town board of any town within said watershed to compel said person or persona to connect with such sewer system within sixty days after notice and demand, then and in that case the city of New York shall have the right to cause said connection to be made at the expense of the owners so failing or neglecting to connect with said sewer system which expense may be recovered by the city of New York in a suit in any court having competent jurisdiction.

§ 2. The city of New York by its commissioner of water supply, gas and electricity is hereby authorized and empowered to acquire, subject to the approval of the board of estimate and apportionment, such real estate within the Croton watershed in the county of Westchester as may be necessary to carry into effect any agreed plan for the disposal of the sewerage of any village or township within said watershed, and also such real estate as may be necessary to improve and protect the water supply of the city of New York within the Croton watershed, any special or general act to the contrary, notwithstanding, providing however, that the municipal authorities of any village or the town board of any town, consent to the taking of land to be acquired as aforesaid, and that such land as may be acquired for the purpose of carrying out any agreed plan or to protect and improve the water supply of the city of New York within said watershed be

taken only on the consent and approval of the said municipal authorities of any village or the town board of any town of such land as may be affected within said Croton watershed.

3. In order to provide the means with which to pay any sums of money that may become due from the city of New York under the provisions of this act, corporate stock of the city of New York shall be issued when duly authorized by the board of estimate and apportionment, without the concurrence or approval of any other board or public body.

4. This act shall take effect immediately.

Chap. 425,

AN ACT to provide a method for enforcing the collection of unpaid taxes and assessments which have heretofore been levied or confirmed by the city of Mount Vernon upon real property which has not been sold for the nonpayment of such unpaid taxes or assessments, and to provide a method for enforcing the collection of taxes and assessments which may be hereinafter* levied or confirmed upon real property by the said city of Mount Vernon.

Became a law, May 20,

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. All taxes and assessments heretofore or hereafter levied or confirmed by the city of Mount Vernon or by its officers, together with the interest, fees, penalties, and all other lawful charges thereon, are and shall be and remain, until actually paid or satisfied, or set aside by the common council or a court of competent jurisdiction, a lien upon the land, tenements or real estate on which or in respect to which the same have been made, from the time of the levying and confirmation of the same, and are and shall be a lien on the property taxed or assessed prior and superior to all other liens and encumbrances, and every such tax and assessment shall operate to create a debt and personal

So in original.

obligation in favor of the city and against the owner of the property taxed or assessed.

§ 2. The collection of every tax and assessment heretofore levied or confirmed by the city of Mount Vernon upon any real property, which has not been sold for the nonpayment thereof prior to the passage of this act under the provisions of any existing statute, and the collection of every tax and assessment hereafter levied or confirmed by the city of Mount Vernon shall be enforced by the city only under the provisions of this act; as to all such taxes and assessments the remedy herein provided shall be exclusive.

§ 3. If any tax or assessment heretofore levied by the city of Mount Vernon upon any real property, which has not been sold for the nonpayment thereof prior to the passage of this act under the provisions of any existing statute, shall be and remain unpaid on October first, nineteen hundred and nine; or if any tax hereafter levied by the city of Mount Vernon shall be and remain unpaid for three years after it shall have been levied; or if any assessment hereafter confirmed by the city of Mount Vernon shall be and remain unpaid for five years after it shall have been confirmed, the corporation counsel must, unless otherwise directed by the common council, give notice to the owner or owners of every parcel of land as to which any such tax or assessment remains so unpaid, that he intends to commence an action to foreclose the lien of such tax or assessment, unless such tax or assessment is paid within sixty days from the date of the service of the notice; and the fee for serving such notice, not exceeding one dollar for each person served, must be added to and collected as a part of such tax or assessment. Such notice may be served upon the owner of the land taxed or assessed, if he live in Mount Vernon, personally, or by leaving it at his residence; if he do not live in Mount Vernon, personally, or by mailing the same to him, in a securely closed envelope, directed to him at his last known place of residence; if he is unknown, or if his place of residence cannot be ascertained, by leaving the same with any occupant of the premises and if the premises be unoccupied, by posting the same in a conspicuous place thereon. The service of such notice shall not be a condition precedent to the right to maintain the foreclosure action hereinafter provided for, and the failure to serve the same shall not be a defense to such action.

§ 4. When any taxes or assessments heretofore levied on confirmed by the city of Mount Vernon upon any real property, which has not been sold for the nonpayment thereof prior to the passage of this act under the provisions of any existing statute, shall be and remain unpaid on October first, nineteen hundred and nine; or when any taxes hereafter levied by the city of Mount Vernon shall be and remain unpaid for three years after they shall have been levied; or when any assessments hereafter confirmed by the city of Mount Vernon shall be and remain unpaid for five years after they shall have been confirmed, the liens created by the levying of the taxes or the confirmation of the assessments, together with the interest, fees, penalties and other lawful charges thereon to the date of judgment must be foreclosed in a court of record in the name of the city by the corporation counsel, unless the common council otherwise directs, in the same manner as is provided for the foreclosure of mortgages, and the provisions of the code of civil procedure and of the rules of practice of this state relating to the foreclosure of mortgages, and the provisions of the code of civil procedure relating to the service of process, the commencement and conduct of actions, the jurisdiction, procedure and practice of courts, apply to said actions for the foreclosure of said tax liens. A conveyance upon a sale made pursuant to a final judgment in an action brought under this act to foreclose the lien of a tax or assessment shall vest in the purchaser all the right, title and interest and equity of redemption in and to said premises so sold of all the parties to said action, and of all parties claiming under them, or any of them, whose conveyance or encumbrance is executed or recorded subsequent to the filing of the notice of pendency of action. Separate taxes or assessments against the same lot or parcel of land may be foreclosed in one action, and where several lots or parcels of land are owned by the same person or persons, corporation or corporations, separate tax liens upon separate lots and parcels of land so owned may, at the option of the corporation counsel, be foreclosed in one action. All taxes and assessments due the city of Mount Vernon with the interest, fees, penalties and other lawful charges thereon, and which are a lien upon the lands sold, and all sums which the city may theretofore have paid for the purchase of the same lands at any prior sale for the nonpayment of taxes or assessments thereon made under any provision of law existing at or