Chap. 59. AN ACT to establish the office of Receiver of Taxes in the town of Greenburgh, in the county of Westchester, State of New York. Passed March 25, 1868; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: office. SECTION 1. There shall be elected for the town of Term of Greenburgh, an officer to be known as the receiver of taxes, who shall hold his office for the term of one year, and until his successor shall be elected and qualified as hereinafter provided. When to be elected. election vass of §2. The said receiver of taxes shall be elected at the general election in the year eighteen hundred and sixtyeight, and at each general election thereafter. Such Mode of receiver shall be elected by the electors of the said town and canof Greenburgh, and shall be voted for on a separate votes. ballot in the same manner as a Member of Assembly is voted for in said town. And the inspectors of election in the several election districts of the said town shall make returns of the vote given for receiver of taxes in the same manner as returns of election of Member of Assembly. The board of county canvassers shall can- Duty of vass the votes so given for receiver of taxes and deter- vassers. mine the result, and give the certificate of election to the person who shall have received the greatest number of votes, the same as given in the case of election of county officers. Any vacancy in the said office of Vacancies; receiver of taxes may be filled by the appointment of how filled. some suitable person by the supervisor of the said town of Greenburgh, to fill such office. county can fice. bond. §3. The said receiver of taxes, after he shall have Oath of of received his certificate of election, and before entering upon the duties of his office, shall take and subscribe the usual oath of office, and give a bond to the People Official of the State of New York, to be executed by himself and at least two freeholders of said town of Greenburgh, in a penal sum double the amount of all the taxes levied and assessed upon the persons, property and corporations in the said town, which said bond shall be conditioned for the faithful performance of the Receiver to keep an office. Taxes; how received. moneys in duties of his said office, and for the payment of all moneys received by him as such receiver to the proper officers entitled to receive the same; the said bond to be approved by the supervisor of the said town of Greenburgh, and to be delivered to the said supervisor before the said receiver of taxes shall enter upon the duties of his office, so far as regards the collection of any such taxes, which said bond shall be forthwith filed in the office of the county clerk of said county, and shall be a lien upon the real estate of the said receiver and his securities, and all laws and provisions of laws relating to the enforcements of penalties against the collectors of towns shall apply to such receiver of taxes and his securities. §4. The said receiver of taxes shall have an office for the receipt of taxes in some place or places in said town, as determined upon by the supervisor thereof; said office shall be kept open on each day of the week (Sundays and public holidays excepted), from nine o'clock in the morning until three o'clock in the afternoon, from the time of the delivery to him of the town assessment roll until the first day of May next succeeding thereafter. § 5. It shall be the duty of the said receiver to receive all State, county and town taxes that may be levied and assessed upon the said town of Greenburgh; to keep safely all assessment rolls that may be delivered to him; to enter daily, in a suitable book or books, the sums of money received by him, from whom received, and for what tax or assessment received, which said book or books shall be public records, and shall be open at all times to the inspection and examination of the public; To deposit he shall deposit all money received by him, on the day of its receival, in such bank or banks as may be desig nated to him for that purpose by the supervisor of the town of Greenburgh, to the credit of the county trea surer of the county of Westchester, except such money as may be required by his warrant to be paid to the town officer of the town of Greenburgh, which said sums of money shall be placed in said bank or banks to the credit of the supervisor of the town of Greenburgh. All other moneys received or collected by him shall be deposited in the said bank or banks to the credit of the svpervisor of the town of Greenburgh. And the said bank. money so deposited shall constitute a fund for paying the salary of said receiver of taxes. When tax to be col lected by constables. constables. § 6. Upon all taxes paid after the delivery of the said Percentage tax and assessment roll to said receiver, and before the expiration of thirty days thereafter, one per cent shall be added to the same and collected, and upon all taxes paid thereafter five per cent shall be added and collected. §7. After the expiration of sixty days from the delivery of the tax rolls, to said receiver, the taxes or assessments remaining unpaid shall be collected from the persons from whom they are respectively due, and shall be collected in the manner following, to wit: the said receiver shall issue his warrant, directed to any constable of said town, and the said constable shall thereupon proceed forthwith to collect the same by distress, in the same manner as collectors of town taxes are now authorized by law to do, and the taxes so collected shall be paid by said constable to said receiver immediately thereafter. Constables in such cases shall be entitled to re- Fees of ceive the same fees as are by law allowed them in a levy and sale under execution for the collection of a judg ment for debt, such fees to be collected with the taxes. 8. The percentage upon taxes paid to and collected Salary of by the receiver, shall be applied to the payment of his salary, which is hereby fixed at the sum of one thousand dollars per annum. If the amount of percentage received by him shall exceed one thousand dollars, the balance shall be paid to the supervisor of the said town of Greenburgh, to be applied by him for town purposes. In case Percentthe said percentage shall not amount in the aggregate ply. to the said sum of one thousand dollars, then the deficiency shall be assessed and collected from the taxable property in said town, with the succeeding year's taxes, and applied to payment of the deficiencies of said salary. $9. The office of collector of the town of Greenburgh, Office of after said receiver shall have executed and delivered his district colbond as hereinbefore provided, shall cease to exist, and abolished. the same is hereby abolished, and all laws and provisions of law applicable to town collectors not inconsistent with this act, are hereby made applicable to the said office of receiver of taxes hereby created. § 10. It shall be the duty of the board of supervisors receiver. age to ap town and lectors Board of supervisors to issue warrants to receive ers. Receiver Receiver nal return of uncol lected tax. Duty of county clerk to discharge bond. Notice of receiving tax to be published. Corpora tors. of said county to issue their warrants to said receiver of taxes in the same manner as warrants are now required by law to be issued to town collectors, and the said receiver of taxes is hereby directed and required, on or before the first day of May in each year, and every year, to make a final return, and to pay over to the treasurer of the said county, and to the several persons entitled to receive the same, all moneys remaining in his hands payable to said treasurer, or other persons, and to make a just and proper return of all taxes remaining uncollected in said town, in the same manner as now required by law, and the treasurer of said county, upon receiving such moneys, the making of such returns and the certificate of the supervisor thereof that he has paid the several town officers the money they were entitled to receive, shall cancel and discharge the bonds of the said receiver, and deliver to him a certificate thereof, which certificate, upon being filed with the county clerk, shall be a full release and discharge of said receiver and sureties. § 11. It shall be the duty of said receiver of taxes to give notice, to be published once in each week, for four successive weeks, in one or more county newspapers printed in said county; and also give notice by posting printed hand bills in ten or more conspicuous places in each election district of said town, of the place or places designated by the supervisor at which he will receive the taxes of said town. § 12. This act shall take effect immediately. Chap. 60. AN ACT to incorporate the Orleans County Monument Association, and to raise money by tax to erect a monument. Passed March 26, 1868; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Ezry T. Coann, H. J. Van Dusen, E. Kirke Hart, Joseph M. Cornell, C. G. Beach, J. N. Proctor, C. A. Harrington, John H. White, Walker Mattireson, S. name. Objects. S. Spencer, H. A. King, Henry A. Glidden and Hiram E. Sickels, are hereby constituted a body corporate by the name of "The Orleans County Soldiers' Monument Corporate Association," for the purpose of erecting a monument at the county seat of said county, within three years from the ratification of this act, to the memory of the soldiers and sailors of the county of Orleans, who died in the military or naval service of the United States in the war of the rebellion. powers of §2. The said corporation shall have the powers and General be subject to the provisions contained in the third title corpora of the eighteenth chapter of the Revised Statutes of the tion. State of New York, as far so the same are in force or applicable, and shall be authorized to take real and personal property by purchase, grant, gift, bequest, will, testament or otherwise; and the same to hold and appropriate for the objects of said association as heretofore expressed. corporators 10 appoint officers, etc §3. The said corporators shall have power to appoint, Power of and remove, for sufficient cause, a president, secretary and treasurer of said association, and such other officers and agents, and make such by-laws therefor, as they may deem necessary or proper; and all the property, affairs, business and operations of said corporation shall be conducted, directed, managed and carried on by said corporators; and any seven members of said association Quorum. shall constitute a quorum for the transaction of any business of said association, and shall have power, at any Vacancies; regular meeting thereof, to fill any vacancy occurring from death, removal, refusal to serve, or otherwise. how filled. §4. The treasurer of said corporatien shall receive Duty of all personal property and disburse all moneys of said treasurer. corporation for the purpose of erecting such monument, under the order of said association, attested by the president and secretary; and shall give bonds to the board Official of supervisors of said county, to be approved by the bond. chairman of said board and the clerk of said county, in such sums as they may require, not exceeding twenty thousand dollars, for the faithful performance of his duties, and report to the board of supervisors of said county at their annual meeting each year, and whenever requested to do so by said board; and the said treasurer |