, 1873-01-05

ri R5eessdsss !say es ID ana;r this TIT &C:
or to le 3 he ne1 nTs it,
o. Ss caeetof ees 70 ap
this act shal On the application for judgment and
1asnts OF the lay havo been complied with IN the h
such 1etura % and aH0 aso 'as sha n1n'ns II su
22Il!eaen a tor }u1gnent and order 81 sale b p,
returned e unpaid are due and unpaid.
SEC. 9: The County Treasurers or Sheriff.,
eeiyed a1eturn of any nnraid tn1es unaer Ills Nc
shall keep true account Of I'll moneys by them
laetea on account thereof; md SHALL often cn
Pay over the amounts collected to tho municipality
other authorities persons entitled to receive It
o has sas oa .se
.uhor1iss. persons 10 fal amount tit shall Tic
STATE and county taxes, by. such oi1cer
the assessnento Of property, and for the ory ana
lection Of taxes" as to tue manner Of conducting th
sale, the issuance Of certificates Of purchase tie
such certificates, to the Etate and county taxes
shall arply to and be in forco The taxes returned
under the provisions Of this act.
6rC z. personal action Yu2y be had either in deb
Or assEfnpsit hy tho municipal corporation, either il
its own name o. by tho County Co:le:tor 10 the use
personal property, the amount of the taxes leyiel
tlereon By such municipal incorporation, prior to ts
year D. 1875 And upon the trial Of such ac.ton.
| certified copy of much Of tho warrant is
sud by authority OF any such city aa describe.
tho property upon Which such tax was levied
ana tue amou1nt Ut such tax, zud to whom assessed
together with the certificate Of the officer to whom
sncI. warrant was tssucd, his in Office
thct such tax remains unpaid or In Of the destruc
Of the nssesstneut roll Us describes the property
assessed, and shows the valuation thereof and to
whom assessed, together with certified cory
bo prinsa. fue;s evidence that such tax
ia duo and unpaid, and all be sufficient
10 ea f
ofsuch municipal incorporation for tic amount Of
such a1 and interest," il any there shall appear be
due thereon). In event any such assessment roll
any such warrant does not chow to whom the said
property WAS assessed, tho Court shall receive Ill
casc aud Is may onabls the Court 10 determine
whether or not the defendant is Habl: for TIE taxes
e!z3n1ed IN any sa:h action Upon the rendition Of
manner.
SEC. 8: The personal action for The collection
rcmedy hereby provided for their collection hy
return to the County Treasurer or Sheriff
taxes sn the property assessed shsu continue until
such taxes paid by sas Of tho property asseased
otherwise provided however, there shall be but one
taxes a proceedirgsf or the collection thereof shall
bo discontinued but the Conr. shall have power to
sduge tle costs upon such dscontinuanco as 1t may
SEQ: 8. In n Judicial proceedings OF any kind had
undo. this act, all amendments be uade which BY
Law could re made In any personal action pending IN
such Cort, anu 10 assessment Of property charge
for any Of said taxes shall he considered illegal On ac
1ncnt rolls, Of on aceoant of the assessment rolls
or tax lists rot having been made, completed,
or returned within trs time required BY law.
listed in tho assessment Or tar list without name or in
any other name than that Of the rigfu1 owner aud
no es1or Or infornalty IN The Moceedings Of ay Of
collecting Of the taxes not affecting the substantial
Justice Of the tax ITSELF shall vitiate in any
or tnformality in tho assessment rolls OF
az Asa, or in any OF the proceedings connected I
with the assessment levy Of such taxes, any
omission or desectiye act ofnny ocer or officers con-
lected with thu assessment or leyyng Of such taxes,
nay 10 In the discretion OF tho Court corrected sup
3icd, md made to conform to law by the Court by
Le person n tue presence Of the court) from whose
neglect or default tue sane MAS occasioned.
bso. q. writ ct error, Or sn appeal to the su-
'c taken from my Judgment or order Of sale
made by any County Court respecting my property
eturned as delinquent under tue provisions OF this
Ct upon such terms to bond and security as the
;ourt allowing such appeal writ Of may direct
( the Judgment Of such County Court sliail, either
pon appeal wit Of error 10 such Supreme Court,
reversed remanded, the County Court shall have
'ower to rehcar such cauee and It enters Judgment
or the taxes shall fix IL the order of sale the time when
J
NJ such County Court against any property returned
Delinquent under this act, shall be affirmed by the
iesI upon eertiaea eopy Of the opiaion thinning
aeh Judgment being 1ed make az order fox the sale
tbs p?1;ne1 BY .hs County Collector such m'
SEC. II. When the proper authorities Of any tnco:-
o.ted city town or village shall have certified to the
ich s,.eh cy, tow, Or village required to be raised
taxation in pursuance Of Section Que Hundred and
wenty-two {l22) Of said act for tho assessment Of
le amounts or amount 80 certified shall have required
shall require such County Clerk, in pursuance OF
10 proyisis \ Of said act; to extend upon the
na5e, rate Fer cent which Is or will be in excess Of
rate Per cent Of taxaton limited BY tho charter Of
mounts OF nnount required 30 made, and tho rate
cent and tax extended, Or to be extended by
ots aud purposes Ii the charter Of ouch city, town,
sil1age contal2ed no limitation or restriction as to
e rate per cent Of taxation. |
ty. town, or village shall have certified to such
ouaty Clerk the amount amounts which they re-
Tired to be raised by tasaion for the A. D. 1879
&c e ooany
7oa the proper valuation Of the property in such !
i, collected in the opinion Of the legislative athorI
eent MY aoant saa the ]
shall and may he lawful Tor such proper authorities
certify to such County Clerk sneh amount as they
IL DH necessary p4I1Nat- - %us AuA4ty
crk ahau not at the time Of receiving such additional
rtifcate, have delivered to the Collectors the books
r the collection OF taxes rs required by Section 6
hundred and thirty Of said act, in force July
1871 he sa11 estimate and determine the rate per
ut npon the proper valuation Of property In snch
y, town, village, as will produce not less than tho
amount Of the seveln1 amounts which ahall have
certified to him, By the proper authorities Of such
=, town village, and extend such rate per cent Of
1aion the assesaedand equalzed valuation Of such
operty, and the Fhai TO valid aud legal any re-
c1ctious OF 1tations Of the charter Of such city,
nj, or village, as 10 the rate Of taxation, THO
,ount that BIC 7aisod By taxation to the contrary
| {
8Ec Il. II At the time Of recevinR such additional
rtihcatc, guch County Clerk shall have delivered
ch books to Fnch Collector or Collectors be shall il
7thwith proceed to 1nake additional book or +
ois containing the proper valuation and descrption
assessed property wtha ouch city, town, Or village
said year 1879, and shall estimate and determine
rate per cont thereon which will produce not lees
IN the amount specified IN such additional certin-
Ie nrd certified to him by such proper authorities,
extend such rate per cent upon such book or
oka.
rhe said additional book books shall he in form
d made as ue.r may be as the book or 4
oks which may have been already made -
delivered to ruch collector or collectors by
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