The border vidette., 1907-04-27

ed in the town, and by posting notices
in three of the most public places in
the town, and of a sufficient amount of
such personal property to pay the tax
eS, percentage and costs. For selling
and selling personal property the Tax
Collector may in each case charge the
SUM of three dollars. On payment of
the price paid for the property so
sold, the delivery thereof with n Bill
of Sale vests the title thereof in the
purchaser: all excess over taxes, per-
centage and costs, of the proceeds of
the sale must be returned TO the owner
OF the property sold and shall be
deposited in the town treasury, subject
to the order of the owner his heirs or
assigns: provided, that the Collector,
before selling the rolling stock of any
railroad company, IL case where the
real estate of said company within said
town is of sufficient value to secure
the payment of the tax on both the
real and personal property assessed to
the company, shall notify some one OF
the agents, conductors or persons in
charge OF any station or any passenger
or freight depot of said company that
unless the tax be paid within ten days
thereafter he will distrtir the pes.
sonal property belonging to said COM
pany, for the taxes due thereon.
Section %. When the Tax Collector,
ut any time after the duplicate assess
ment roll has been placed in his hands,
ascertains that any real of personal
property situated within the limits of
the town is omitted from the said as
Sessment roll, and has reason to believe
that any such personal property has
not been taxed in any other city. or
town for that year, he shall forth with
proceed to list value and assess said
property in theSame manner that the
assessor might have done, and shall
enter such assessment in the duplicate
assessment roll, following the levies
made and delivered to him by the
Common Council, and such levies shall
be designated as additional assess
ments:" and the taxes so levied and
assessed by the Collector shall be as
valid for all purposes as if the assess
ment had been made by the assessor;
! and if on the duplicate assessment roll
| there be an error in the name of the
person assessed or taxed, the name
may be changed and the tax collected
! from the person who should be taxed
| therefor, if he be taxable and can be
identified ny the Collector.
| Section 26. Personal property shall
| be liable for taxes levied on real prop
erty, and real property shall be liable
! for taxes levied on personal property;
! but the fax on personal property shall
NOT be charged against real property
except in the case of removal, sale or
other disposition of the personal prop
| erty by the party assessed, or where
the said tax cannot be made out of the
|
meot against real property for the non
payment of taxes thereon or on the
! personal property assessed to the same
| person, shall not be prevented by show
ing that the owner thereof was pos
SeSSed of personal property out of
which the taxes could have been made:
and provided. further, that real estate
occupied 4 homestead shall not be
charged with taxes due on such home
| stead.
Section y. The Tax Collector shall
| on the first Monday in each month re-
turn to the Town Clerk Il list of all
| collections made under the preceding
section: and it shall be the duty of the
Clerk to mark the word paid on the
assessment roll opposite the name Of
description of property liable to such
| tax. as soon as the same shall have
been delivered to him.
Section %. Whenever any tax is
paid to the Tax Collector he shall
mark the word paid and the date of
| payment in the duplicate assessment
roll opposite the name of the person or
| the description of the property liable
! for such tax, and shall give a receipt
| therefor specifying the amount of the
assessment. the amount of tax. the
| amount paid. the date of payment, the
description of property assessed with
sufficient certainty to identify il, and
the year for which the tax was assess
ed; but no Tax Collector shall receive
any taxes on real estate for any
portion less than the last subdivision
thereof entered on the assessment roll.
Section %. Upon receipt by him OF
the duplicate assessment roll, the Tax
Collector shall give Il receipt to the
Town Clerk for the same and for the
amount of money called for therein in
the last grand total footing, and the
same shall be charged up 20 Tax Col
lectOr.
: Section. Sc. Upon the expiration
of the time allowed for the collection
of taxes in. each year, the Tax Col
iector shall attend at the Council
Chambers with his duplicate assess
ment roll, and shall in the presence of
the Common Council. make his return
to said tax warrant, showing the
amount of taxes collected by him and
the amount remaining unpaid: and the
Town Clerk shall then administer to
the Tax Collector an oath, which shall |
be written and Subscribed on the |
original and duplicate assessment rolls, |
to the effect that each person and all |
property assessed in said duplicate |
assessment roll on which taxes have |
been paid has the word paid mark
ed opposite the name of such person or
the description of such property: and |
the Town Clerk shall foot mp the |
amount of taxes remaining unpaid and
credit the Tax Collector with the
amount. and shall make Il final settle |
ment with the Tax Collector of all
taxes charged against him on account
of said assessment roll.