Taxes to be deposited.

Taxes to be a

ticular statement of all taxes made or remitted, increased or reduced by them.

72. And be it enacted, That the assessment of taxes for the several wards of the city of Elizabeth, made by the assessors as aforesaid, shall, on or before the first day of October, be deposited in the office of the city treasurer; and such taxes shall bear interest at the rate of twelve per cent. per annum, from and after the twentieth day of October next after the assessment thereof.

73. And be it enacted, That any assessment of taxes herelien on land. after made in the city of Elizabeth against any person or persons, shall be and remain a lien on all the lands and real estate of such person or persons within the said city, for the amount of such assessment, with interest thereon, and all costs and fees, for the space of two years from the time when the said assessment shall be made; and any assessment of taxes hereafter made upon any lands and real estate within the said city, shall be and remain a lien upon such lands and real estate, with interest thereon, and all costs and fees for the space of two years from the time when such assessment shall be made, notwithstanding any devise, descent, alienation, mortgage or other incumbrance thereof, and notwithstanding any mistake in the name of the owner or owners, or omission to name the owner or owners of such land and real estate; and any assessment of taxes in which such mistake or omission occurs, shall be valid and effectual in law, and if unpaid, shall be returned in the list of delinquent taxes, and such lands and real estate may be proceeded against and sold in the manner provided by this act.

Receiver of taxes.

List of delinquents.

74. And be it enacted, That the duties which the collectors of the several townships are required to perform by the tenth section of the act entitled "An act concerning taxes," shall be performed by the receiver of taxes on the first day of August in each year hereafter; and the provisions of the eleventh section shall be construed to relate to the said first day of August, except that the time of payment of moneys to the collector of the county of Union shall be on or before the twenty-second day of October in each and every year.

75. And be it enacted, That the receiver of taxes of the city of Elizabeth, in case of the non-payment of taxes at the time appointed by law for the payment of the same, shall make out a list of the names of the delinquents in each ward, with the sums due from them respectively thereto annexed, and deliver the same to a justice or justices of the peace of

the county, residing in said city, on or by the twentieth day of October in every year, from which date they shall be chargeable with interest at the rate of twelve per cent. per annum ; and if the said receiver of taxes shall neglect for the space of ten days after the twentieth day of October, in each and every year, to make out a list of the names of delinquents, as directed by the twelfth section of the act entitled "An act concerning taxes," and to deliver the same to a justice or justices of the peace of the county of Union, residing in said city, or to settle his accounts with the city treasurer, and pay over the moneys received by him, he shall for such neglect forfeit all fees and compensation to which he would have been entitled for collecting and paying over the taxes for the year in which such neglect shall occur; provided, that no Proviso. such neglect shall in any wise be held to relieve any person or persons from the payment of his, her or their tax or taxes, or to affect the proceedings for the collection thereof, hereinafter mentioned.

ceeding to col

quent taxes.

76. And be it enacted, That it shall be the duty of any Mode of projustice of the peace to whom any list of delinquents shall be lect delinreturned as aforesaid, immediately upon the receipt thereof, to administer to the receiver of taxes returning the same, the oath prescribed by the thirteenth section of the act entitled "An act concerning taxes," and to issue his warrant, directed "to the receiver of taxes of the city of Elizabeth," containing a list of the names of the several persons, and of the sums due from them respectively, either in figures or words at length, as the same shall have been returned to him as aforesaid; and shall thereby command the said receiver of taxes to cause the said several sums of money, with interest thereon as aforesaid, and all lawful costs and fees, to be levied and made of the goods and chattels of the several persons therein named, and from whom the same are due respectively, by selling the same at public auction, giving at least four days' notice of the time and place of such sale, by advertisement set up in three public places in said city; and in case the said receiver of taxes cannot find sufficient goods and chattels of said persons, whereof the tax or taxes due from them respectively, with all costs and fees, can be made; and in case there are no lands and real estate of said persons within the said city, then the said warrant shall further direct the said receiver of taxes to take such further proceedings, to be set forth in said warrant, as are mentioned in the eighteenth section of the act entitled "An act concerning

Tax warrant to be executed

taxes," which warrant the said justice, before delivery thereof to said receiver of taxes, shall record in his docket; and if any justice of the peace residing in the city of Elizabeth shall neglect or refuse to perform any duty required of him by this act, he shall, for every such neglect or refusal, forfeit and pay the sum of five hundred dollars, to be sued for and recovered, with costs, in the name of "the treasurer of the city of Elizabeth," before any court of competent jurisdiction, in an action of debt, for the use of said city.

77. And be it enacted, That it shall be the duty of the and returned. said receiver of taxes to execute, according to the command thereof, all warrants which shall be issued and delivered to him as aforesaid; to pay over, from time to time, and at least once in each week, without delay, al moneys received by him, to the treasurer of said city; and within sixty days from the date of any warrant directed and delivered to him, to make a full return and statement, in writing, to the city council of the said city, of his proceedings on the same, setting forth particularly the amount of money received by him, the several sums then remaining unpaid, and the names of the several persons then in arrears, and the sums due from each respectively; and on or before the first day of March next, after receiving any warrant, as fully as practicable to execute the same, and make return thereof to the justice who issued the same, with a full return of all his proceedings thereon; and at the same time to make a full return and statement to the city council of said city, setting forth the amount of money received by him thereon since his first return and statement, the sums, if any, remaining unpaid, the names of any person still in arrear, and the sums due from them respectively; which said return and statement shall be verified by the affidavit of the said receiver of taxes; and in case there are no lands and real estate of said persons within the said city, it shall be lawful for the justice who issued such warrant, or in case of his death, removal from office, or other disability, for any other justice of the peace residing in said city, thereupon to issue another warrant for the collection of the sum or sums remaining unpaid, with interest, costs and fees, in the like form, and to be proceeded upon in the same mnnner as herein before mentioned, and so until the whole is collected.

Provisions in case of ya

cancy.

78. And be it enacted, That the said receiver of taxes shall be removable, for misfeasance or malfeasance in office, at the pleasure of the city council of said city, but ne such

removal shall take place until the said receiver shall have had five days' notice of the proceeding, and an opportunity to be heard in his defence; and in case of a vacancy in the office by removal, death or otherwise, the city council shall have power at any time to fill such vacancy; and any warrant in the hands of said receiver of taxes, at the time any vacancy occurs, may be executed, in whole or in part, as the case may require, by his successor; and it shall be the duty of any receiver of taxes, within twenty days after being removed from office, or the expiration of the term of his appointment, to make a full return of his proceedings upon any warrant or warrants in his hands, to the justice or justices who issued the same, together with such warrant or warrants; and within the same time to make and deliver to the city council of said city a full return and statement of his proceedings thereon, including all the particulars mentioned in the preceding section.

79. And be it enacted, That the said receiver of taxes shall Liability. be liable to the said "The city of Elizabeth," for the amount of taxes mentioned in any warrant directed and delivered to him under this act, with interest, or for such part thereof as shall not have been paid to the treasurer of said city, on or before the first day of March next after said receiver of taxes shall receive said warrant, unless the deficiency happen without any neglect, fraud or default on his part, to be recovered, with interest and costs, in an action on the case for so much money had and received by the said receiver of taxes for the use of the said "The city of Elizabeth."

each ward and

thereon.

80. And be it enacted, That the full return and statement Statement of for each of the wards of the city of Elizabeth to the city proceedings council of said city, made by the receiver of taxes on or before the first day of March next after receiving any warrant as hereinbefore required, shall be transcribed by him in a book to be kept for that purpose; and he shall prepare a transcript of the unpaid taxes so far as the same have been assessed upon any lands and real estate within the said city, or are a lien upon such lands and real estate, including in such transcript the names of the owners, if any be given, of such lands and real estate, the description thereof and the amount of taxes thereon, respectively, and enter the same in a book to be kept for that purpose; and the said receiver of taxes may, in such transcript, correct any errors of description in such returns and statements by comparing the same with the original assessment of taxes made by the assessors

Notice for

payment.

Lands advertised.

of the several wards respectively; and immediately after completing such transcript, he shall cause a notice to be published in a newspaper printed and published or circulating in said city, stating that said transcript of unpaid taxes has been made, and that unless said taxes shall be paid at his office within twenty, days after the first publication of said notice, the same will be collected by public sale, according to

law.

81. And be it enacted, That whenever the city council shall order and direct the city treasurer to collect any assessment or assessments upon any lands and real estate remaining unpaid, as provided in the one hundred and eleventh section of this act, the treasurer shall prepare a transcript of such assessments, including in such transcript a brief description of the improvement or work for which such assessment or assessments was or were made, the names of the owners, if any be given, of such lands and real estate, the description thereof, specifying the street, road or avenue on which each lot, tract or parcel of land and real estate fronts, on which side thereof, and near or between what streets it may lie, and the amount of the assessments thereon respectively, and enter the same in a book to be kept for that purpose; and immediately after completing such transcript he shall cause a notice to be published in a newspaper printed and published, or circulated in said city, stating that the said transcript of unpaid assessments has been made, and that unless said assessments shall be paid at his office within twenty days after the first publication of said notice, he will proceed to collect the same by public sale according to law.

82. And be it enacted, That after the expiration of said twenty days it shall be the duty of the said treasurer to collect the taxes or assessments in any such transcript then remaining unpaid, by public sale at auction of the lands and real estate whereon said taxes or assessments have been imposed, or may be a lien; and public notice of the time and place of the sale of any lands and real estate under the provisions of this act, shall be given by advertisement signed by the city treasurer, and published in a newspaper printed and published, or circulating in said city, for the space of six weeks, at least once in each week, before the time appointed for such sale; the said receiver of taxes shall have the power to appoint, with the consent of the city council, one or more deputies, not exceeding one for each ward, who shall have power to do all and every act or acts which it may be lawful