, 1873-03-05

pefaonal properly belonging to Guch delinquent per-
son or persons can be found md he shall be liable
their tax in case Of neglectng to do. Said taxes
shall be Lien upon any property real personal that
until paid; and the Collector his successor in office,
may ut any time thereafter levy and collect tho sa1ue
But in this section shall be go construed to
prevent tho Collector from levyug at any time after
tue Or posting Of the ten days nottce nboye
ber Of deputies rs tho CITY. Council may adjudge
necessary. AL the City Collectors papers, Gooks.
warrants and vouchers may be examined at any time
City Council or by any taxpayer Of said city. The
Collector shall weekly, ottener il the City Council 80
my person or persons, OF associations to The CITY
Treasurer taking his receipt therefor in duplicate one
Of which receipts be shall Ut flo in the office Of
the City Comptroller II there be one and II there ia no
City Comptroller then in the office Of the City Clark.
Sec. H. All taxes general special and special as-
sessnsnt. levied BY the city Council, shall bs lien
upon the real estate which the sare may be impos-
ed and said lien aha continue until eai taxes special
taxes anu assessments are paid Every person owning
property purchased on that day, aa be able for the
ta1es thereon for that year. Tho city taxes shall also
ts4e. b. fn n fsx IT, Of y ewP
shall affect he len, but the sail id properly properly
found, and removed, il necessary, and sold, to
discharge the taxes Of the person owning the sane
sna the same proceedings may 30 reaor'ed to by the
special assessment special tax Upon such seizure
Of personal property BY such collector he shall forth
ed By law for saea by constAbles upon executions is
sued by Justices Of the Pence End tho fees Of the Col
ss1r M tor for making egy and sse e. property shall
OF property on execution, and the costs shsn IN all
cases be collected out Of tho property Of the person
against whom the levy is ulade.
SEC 1s At any time after tho giving Of the notice
aforesaid it eha and 1nay be lawful for any Collector
to commence suit In any court OF competent 5u1adie-
ton, in the corporate Of such city, against any
person for genera taxes, real and per-
sona special taxes and special which such
person persons liable for the payment Of Such
the several amounts Of the general taxes spcea
and special assessments sought to be Fecosored md
give general description Of the warrant or warrants
issued for the collection thereof Upon the dng Of
the petition, . summons shall be issped- served
@ court. fs'9 Upon the e return ~ q such SUCH summons
duly served, tho Court shall forthwith pro.
coed to The hearing Of said pottton without formal
pleadiugs, and may render judgment for al or any
aossonts Is tho right and Justice Of the may
eps se e s1R{ e o @
OF lists much thereof refers to the taxes, spc
ea Gec;a 81 e9gt be m sed
Collector to Judgment in favor Of ach corporation.
Execution shail Issue on such Judgment as in other
and collected from any personl property OF the de-
fendan Tho personal action provided Tor IN this sec
ton shall be cumulative TO tue remedy herein proyd-
ed for their collection by return to the general officer
Of tho county authorized by the general revenue aws Of
the State to sell delinquent huds for State and county
taxes, and the lien Of such taxes on the property as
sessed shall continue until such taxes paid BY sale
Of the property assesstd or otherwise Torded, hole
er there shall be but one satisfaction Of arsh taxes
and upon payment OF such taxes, all proceedings for
tho collection thereof shall be discontinued but the
Court shall have power to adudgo the costs upon such
SEQ 15N It shall be tho duty Of the Collector, with
in such time the City Council mny, By ordinance,
make report ler u WI wrtng to tas
by the general law Of t1ua 6t1e to advertise
and sell lands for taxes duothe county and State Of al
ss % haqe BEEN unsbo to collect @ taxea special ts1as
aid special assessments due and unpaid respectively,
thcroon with brief description Of tho nature Of the
report Or 5eturn shall b accompanied with the
and report Of the lands town los and real property
which tho taxes, special ta1es and special ASSESS
unpaid; that be is unable to collect ho eane, or any
par thereof that he has given tho notice required by
Law, that said warrants had been received by him for
collection. Said report or return, when so made, shall
be prna face evidence that al the forms and require
ets Of the law IN relation to making said report
return have been complied with, and that the ta1es
special taxes, and special assessments mentioned In
said report or return arc due and unpaid.
o m in preeens
he shall proceed to obtain Judgment against mid lots
p:rcels Of land md property for sald general taxes
and unpaid In the may be By law pro
yded for obtaining judgments against lands for ta3es
due and unpaid the county 81. and State and nd sha II
general taxes special ta3es and special assessments
Remaining due and unpaid; II obtaining said judy
governed by the general Revenue laws Of this State
except when otherwise, provided heretn. And tho
5 tioS, ' nr and % deter@ine NJ ' the ter1n M Of the
County Court ut which the said general officer ehall
apply for Judgment against tie said SAD @ lS Parcels eel Of
Or s special ~ ssss;sents ieysd By sutho!y ot such
from tho s.ie for State md County taxes, as tie City
Council may, by ordinance resolution, provide.
Upon any spsh application f9E todsment tho County
rs I upon application for Judgment for s:ate and
o Of the County Court The ike proceedings shan Se bad
and the like jurisdiction aud ke powers sha bo ex-
erciscd BY courts and officers as II easo of appeals
from the County Court upon applications for judg-
ents for State and county ta1es; Tordd, ho,etrer,
that no appeal shall be allowed from any judgment Of
nnquent under this act, unless the party appealng
from such judgment shall first give bond with two
suzeties to he approved p the Court IN penalty at
costs appealed from, conditioned that he will prosc-
cute his appeal with effect IN case OF failure there
rae4t appended from with all damages, interest," and
costs which such city may have sustained by reaaon OF
~ ch a.
Judgment for 20 per cent for damages.
SEC. IT, Tho city Collector shall have power to re-
olS~A1A
taxes special assessments mentioned in said report
up the time OF the actual sale Of any such lot par
eel Of land property and 1t shall bc his duty forth
with report the fact Of such payment to the sata
general officer, who ahel1 mark the same paid upon his
books and upon said report Tor return) Progdtd o,o~
erer, the City Collector my close his
office for tho payment Of said taxes and
assessment Sufficient length Of time before
the day fixed for tho application for Judgment to en-
able such general oncer and City Collector to
and correct the reports Of taxes and assessments paid
with the delinquent property returned to guch gen
eral county officer. -
SEC 49, It shall be the duty OF the City Treasurer
to attend to such sale md nj moneys bid and paid at
such sale for any such city ta1cs special a1es
ca assessments, shall be paid to Tie Treasurer of such
city, and other person. and it shall be the duty Of
the City Treasurer, upon the eloss Of such sale to
make report to the City Comptroller, II there be
If none, to tho City Clerk, sIocfying therein the
lots, parcels o1 land, and property upon a tho r
5cripaon OF the LOTS. pareels q land, and prop
orty purchased By the city The City Council ahnl, by
ordinance provide for tho payment Of the expenses Of
such eale, and shall 1 tie compensation to said off,
Ger for making the sale, which shall he In lieu Of all
fees therefor: Prorided houeps there shall be paid
such general officer the fees for advertising,
making List Tor tho printer and making out the de-
Hnqucnt liat md to the County Clerk the like fees
provided be paid for like services in regard to prop