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RELATIVE TO THE

Making and Perfecting Assessments,

APPLICABLE TO THE

CITY OF NEW YORK:

CONTAINING SUCH PORTIONS OF THE GENERAL PROVISIONS OF THE REVISED
STATUTES, AND THE AMENDMENTS THERETO, AS ARE APPLICABLE
TO THE CITY AND COUNTY OF NEW YORK.

COMPILED BY THOMAS STEPHENS.

TO WHICH IS APPENDED A COMPILATION OF THE

LAWS

OF THE

STATE OF NEW YORK,

RELATIVE TO THE

ASSESSMENT AND COLLECTION OF TAXES IN THE
CITY AND COUNTY OF NEW YORK:

CONTAINING SUCH PORTIONS OF THE GENERAL PROVISIONS OF THE REVISED
STATUTES, AND THE AMENDMENTS THERETO, AS ARE APPLICABLE TO THE
CITY AND COUNTY OF NEW YORK: THE LAWS RELATING EXCLU-
SIVELY TO THE CITY AND COUNTY OF NEW YORK; AND NOTES

OF CASES RELATING TO THE SUBJECT OF TAXATION.

COMPILED BY A. R. LAWRENCE, JR., COUNSELLOR AT LAW.

PRINTED BY ORDER OF THE

BOARD OF COUNCILMEN, CITY OF NEW YORK.

Document No. 22.

NEW YORK:

EDMUND JONES & CO., PRINTERS TO BOARD OF COUNCILMEN,

No. 26 JOHN STREET.

1859.

DOCUMENT No. 22.

BOARD OF COUNCILMEN,
November 14th, 1859.

The following resolution was adopted:

Resolved, That 5,000 copies of the State Laws relative to the making and perfecting assessments applicable to the city of New York, and furnished by the Clerk of this Board, be printed for the use of the city-manuscript copy herewith accompanying-the printing and proof to be under the direction and supervision of the Clerk of this Board.

C. T. MCCLENACHAN,

Clerk.

STATE LAWS

APPLICABLE TO THE LEVYING AND COLLECTION OF

TAXES AND ASSESSMENTS

IN THE

CITY AND COUNTY OF NEW YORK.

Sec. 175 of Act April 9th, 1813.

lawful Corporation cause ers

to cause sew

to be made, streets paved and

part cleansed, and

vacant lots

PAVING AND REGULATING STREETS, ETC. CLXXV. And be it further enacted, That it shall be for the said Mayor, Aldermen, and Commonalty, to common sewers, drains, and vaults to be made in any of the said city, and to order and direct the pitching and filled in, etc. paving the streets thereof, and the cutting into any drain or sewer, and the altering, amending, cleansing, and scouring of any street, vault, sink, or common sewer, within the said city; and the raising, reducing, leveling, or fencing in any vacant or adjoining lots in the said city; and to cause estimates of the expenses of conforming to such regulations to be made, and a just and equitable assessment estimated thereof among the owners or occupants of all the houses and lots intended to be benefited thereby, in proportion, as nearly as may be, to the advantage which each shall be deemed to acquire; and the said Mayor, Aldermen, and Commonalty shall appoint such skillful and competent disinterested persons as they shall or may think proper, to make every such estimate and assessment, who, before they enter upon the execution of their trust, shall severally take

Expenses thereof, how and assessed.

ments to be

Common

Council.

an oath before the Mayor or Recorder of the said city, to make the said estimate and assessment fairly and impartially, according to the best of their skill and judgment; and the said persons, after having made such estimate and assessment, shall certify the same in writing to the said Mayor, Aldermen, and Commonalty, in Common Council convened, Assess- and being ratified by the said Council, shall be binding and ratified by conclusive upon the owners and occupants of such lots so to be assessed, respectively, and shall be a lien or charge on such lots as aforesaid; and such owners or occupants shall, also, respectively, be liable, upon demand, to pay the sum at which such houses or lots, respectively, shall be so assessed, to such person as the said Common Council shall appoint to receive the same; and in default of such payment, or any part thereof, it shall be lawful for the Mayor, Recorder, and Aldermen of the said city, or any five of them, of whom the Mayor or Recorder shall be one, by warrant, under their hands and seals, to levy the same by distress. And in de- and sale of the goods and chattels of such owner or occument, to be pant refusing or neglecting to pay the same, rendering the distress and overplus (if any), after deducting the charges of such dis

fault of pay

levied by

sale.

Agreement between

tenant not

affected.

tress and sale, to such owner or occupant, and the money, when paid or recovered, shall be applied toward making, altering, amending, pitching, paving, cleansing, and scouring such streets, and making and repairing such vaults, drains, and sewers, as aforesaid, and raising, reducing, levelling, or fencing in such lots as aforesaid:

Provided, however, That nothing herein contained shall landlord and affect any agreement between any landlord and tenant, respecting the payment of any such charges, but they shall be answerable to each other in the same manner as if this act had never been made; and if any money, so to be assessed, be paid by any person, when, by agreement or by

Persons

paying for

cover back.

law, the same ought to have been borne and paid by some other person, it shall then be lawful for the person paying, others to reto sue for and recover the money so paid, with interest and costs, as so much money paid for the use of the person who ought to have paid the same; and the assessment aforesaid, with proof of payment, shall be conclusive evidence in such suit.

Further as

sessments,

CLXXVI. And be it further enacted, That if, upon completing any such regulation, it shall appear to the said Mayor, how made. Aldermen, and Commonalty, that a greater sum of money had been bona fide expended in making such regulation than the sum estimated and collected as aforesaid, it shall then be lawful for the said Mayor, Aldermen, and Commonalty, to cause a further assessment, equal to such excess, to be made and collected in manner aforesaid; and in case the sum actually expended shall be less than the sum expressed in such estimate, and collected as aforesaid, the surplus shall forthwith be returned to the persons from whom the same was collected, or their legal representatives.

Streets, squares, how to be opened.

OPENING AND LAYING OUT STREETS, ETC. CLXXVII. And be it further enacted, That whenever and as often as the Mayor, Aldermen, and Commonalty of the avenues, and City of New York shall be desirous to open any street, avenue, square, or public place, or any particular part or section of any street or avenue laid out by the Commissioner of Streets and Roads in the City of New York, under and by virtue of the act, entitled, "An act relative to improvements touching the laying out of streets and roads in the city of New York, and for other purposes," passed April 3d, 1807; and also, whenever and as often as so many proprietors of lands

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