New-York daily tribune. [volume] (New-York [N.Y.]) 1842-1866, 1849-03-07
Land Sales for Unpaid Tnxes-Report OF tn
Special COMMUNICATIONS Proposed.

tee to which was referred that part Of tie Govern
ors Message as relates 10 the assessments. taxa
ton aud sale Of lands FOR unpaid taxes, and hume
ro1s petitions praying for the sale Of such land ia
the Counties ia which It is situated has laid be-
fore the Assembly Report on the subject and
81 An Act to provide for the sale Of lands for taxes
hereafter assessed 10 the Counties where srch laad.
ere situated
After showing the stsie Of the present avs and the
duty Of the Controller with regard 70 the sale Of land.
for unpaid taxes and that nsught good reason and
utter necessity saolld De- a plea f0r changing Laws
which have been in operation FOR years and TIE pro
visions Of which fully understood the Report pro
ceeds 10 state tia, the fret question which engaged tho
attention Of the Committee wa, whether 10 the prsc.
tcs operation Of the Law there have been erils su.
GENTLY serious 70 justify he interference Of the Legs
lature
On t1s pois, the Committee found no dH.ulty In
forming opinion. There are few Members Of The
legislature who have not known many cases Of great
hsrdshps and injustice under the present system In
almost every county and town 10 the state persons
have been obliged - pay so or 500 or $500 fat-
y What was risins tax # but few dollars and
IN relation 70 which they can hardly be charged with
want 81 Ordinary care. 10 Is also WellknOWn fact
that large estates have been accumulated from pur-
chases AZ the sales Of those lands not By the ten per
cent interest on the money invested but mainly BY
placing the owner Of single farms In such position. that
the purchasers could require the payment Of go or
so for An investment of one dollar
Petitions hsve been presented 10 the Legislature AZ
times for nearly twenty years praying for change 10
the iaw-evcn the uniayorabe reports OF the Control
Ter, on the Subject admit the evils and Inconvenience
Of the present system aud the Committee considering
these and other strong proofs Of the justice
decidedly OF opinion that some alteration 10 expected
10 tho present system IN their opinion the points 90
be aimed AZ economy accuracy and full n0ficss 70
parties 'nisrestsd and they compare the rccommenda
lions Of the Governor with the existing laws.
They hn1 tire proposed system TO be more CcoHOri-
cal than the existing one and state that the minute
turns and correspondence betvse County Tressgrer
aud Controllers Offices add largely 10 the expenfe Of
trsnssc,iDg the business But this is small item OF
the expense. II man has MS land returned 10 the
Controllers Office % prevent sale be must pay at Al
bany and this expense Is frequently twice the amount
Of the tax while II ID in HE own County !, would
cost nothing. Those instances frequently occur and
presen, d very important item. Nonresident laud.
holders living nearer the scat Of Government than
taeir holdings. can more easily pay A. the Controllers
than At the County Treasurers Ofce. and IL ia also
true that resident owners can more easily pay At home
than n Albany and 1t is believed that where the form
or gains 0ge dollar the latter loOses fcc
On the subjec, OF 0ocgdey, we perceive that those
who consider the change Dexpedent found their opin
ion almost entirely upon the correctness with which
business will be transacted by the Controller. The Al.
vorse reports made by incumtenss of the Office urge
this view
On advocating change in the system the report SAYS
1t will In the fret place simplify the IT present very
complex accounts. Those accounts exist between the
property AID the County Treasurer the latter
and the Controller and between the Controller aud the
Taxpayers IL is urged, that By dispensing with The
latter accounts fewer errors viii creep In. Errors
mainly creep IN By the many copies from me asse's
aud II Is urged that the lesser number Of copies more
accuracy will be secured.
The Committee contend In opposition to Controller
Fillmore, that by far the most correct maps particu-
larry Of ubdvisons of lots (Which most errors
are to be found in the counties and thst the necessary
Information within the reach Of resident only Is
greatly to thu advantage OF the local officer The
port also says toe subject of maps that very many
of them At Albany with reference to sales Of lands Of
taxes could be transferred to the counties and wish
to be borne IN mind tha; all original descriptions
made and al errors on those maps corrected 10 their
respective counties.
OF notice 10 The parties mtrfsied it will be es.i
ly procured under the present system than the one
proposed by tine Governor Il proposed 10 make the
sales AZ regular periods To counersc the overhauine
OF the Controllers book which few Al present aud
which alone has the required Information 10 concu-
ding their Report the Committee advert 10 some few
other considerations which influenced their opinion.
end quote the opinion of GOV Fish In favor Of the
county sales, with tie effect Of the present law
Many titles have been lost, and the hard armed ga
wings Of years OF toll been swept away by means OF
sale conducted at distance and without the knowledge
the party DO Affected for tax imposed before the
title had accrued These sales, as now conducted ara
To meet the attention OF the yigllant ard wealthy
landowner, while the Inducements which they present.
of high rate of interest In OF redemption aud Of
still larger gains in case OF an omission to redeem
tract the keen eyed and wslchfu speculation
We give an abstract Of the proposed Act. The pres
ent Jaw in regard to Land Sales for Taxes Rev. Stat
utes Part j. Chap Kill Title 3. Art. . Sec 20 and fol
lowing Sections is amended mainly as follows
SECTION 20 The County Treasurer shall compare the
account OF unpaid taxed with the original assessment
roll certify s truth credit the collector with the
amount, and file said account in his Office.
SEC. y. Any person may pay taxes and charges on
hs land % the Treasurer OF the County IN which
the lands lie st any time before the commencement oi
the sale The Treasurer thsl receipt therefor, and en-
ter payment on the proper book.
SIC 30 The County Treasurer shall examine into 81
arrears Of taxes lands Of nonresidens unpaid for
two months after return aud reject such As are charged
on imperfectly described lands
SIC 30 The Controller shall or or before the fret
Tuesday in October furnish each Board OF Supervisors
with statement of the account between the County
aud state for the year preceding or from date Of last
account and OF received from, and chargeable 81,
the County Treasurer during the yesg preceding
SIC. g. The County Tressur-r shall before the
first Tuesday in October furnish the Board Of Superb
sors of his County with copy and account OF taxes Of
preceding year which shall have been rejected by him
and state cause OF rejection. Shall charge each town
aud ward and interest thereon from the hrst day Of
March in tho year following TIE one IN "hicn iaSe.
were assessed and shall furnish In his account 10 said
Board statement OF balances due 70 and from said
towns and wards
SEC IS If the County Treasurer after furnishing the
statements referred 20 IN
credited lands imperecy described. that csnno,
In his opinion be located with certainty, he shall charge
such taxes to the town ward In which said lands lie
with interest thereon At the rate Of per cent
from first day of March the hrst day OF August in
the year following that In which the taxes laid and
thereafter al the rate OF ten per cent
SIC 40 Ii the County Treasurer rejects any tax,
charges same town or ward 70 which Il has be-
fore been credited account OF imperfect description
the Supervisor shall If possible cOrrec, said description
on the next assessment roll and shall direct the coec
ton Of aud charge such lands with the taxes and other
charges as the OF the year in which said descrP
,ons shall be perfected
SIC 90 ANY person claiming part OF any assessed
lot OF land may pay the County Treasurer any part
of the tax and charges due thereon 10 proportion - biz
cla-s certificate ard receipt Of which shall be duly
entered in book for the purpose the remaining tex
and charges shall be lien the residue Of the lard
only
sizes. 40 50 In any lot OF land shall have been
returned IS containing greater quantity Of land than
il actually contains the amount ovsrcharsed shall be do
Quoted If the tax has been paid according 20 such
return shall be refunded out Of the County Treasury
or on Satisfactory affidavit being made 20 the County
Treasurer; The amount expended, with interest
thereon per cen, per annum from the date OF
refuudpg to be raised TIE land from which tax
returned.
SIC o. 10 case Of refusal neglect Of Purchaser
at land sale TO psy the amour, OF bis bid within 4
hours after sale the County treasurer shall IN IN dis
arass -