As to all other taxes to be collected under any such warrant or process, the collector or officer holding the warrant or protime prescribed cess shall make a return thereof within the by law. [L. 1853, ch. 69, § 1; R. S., 8th ed., 1121. The original act provides that if the stay commences within thirty days after the receipt of the warrant, the collector shall have sixty days, and otherwise, an additional thirty days within which to enfore the warrant. Section 83 of revision provides that the stay shall operate uniformly as an extension so long as it shall be in force and for thirty days thereafter. Otherwise there is no change.] § 84. Payment of money collected. Every collector shall, within one week after the time prescribed in his warrant for the payment of the moneys directed therein to be paid, pay to the officers and persons specified therein, the sums required in such warrant to be paid to them respectively. The officers and persons other than the county treasurer, to whom any such money shall be paid, shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer and shall entitle him to a credit in the books of the county treasurer for the amount therein stated to have been received, and no other evidence of such payment shall be received by the county treasurer. If any greater amount of taxes shall be levied in any town than the town charges thereof, and its proportionate share of the state taxes and county charges, the surplus shall be paid by the collector to the county treasurer, who shall place it to the credit of such town, and it shall go to the reduction of the tax upon the town for the succeeding year. [R. S., pt. I, ch. 13, tit. III, §§ 6, 7; 8th ed., 1117, without change.] § 85. Extension of time for collection.-The county treasurer, upon application of the supervisor of any town or common council of any city in his county, may extend the time for collection of taxes remaining unpaid to a day not later than May first, following, in case the collector shall pay over all moneys collected by him and make his return of nonresident taxes, and renew his bond in a penalty twice the amount of the taxes remaining uncollected, approved by the proper officer upon filing the same, as the original bond is required to be filed, and delivering a certified copy thereof to such treasurer. Receivers of taxes who have filed a bond as required by statute shall not be required to renew their bonds. This section shall not affect any special law relating to the extension of time for the collection of taxes, nor be construed to extend the time for the payment of the state tax by the county treasurer, as required by this chapter. [L. 1857, ch. 7, R. S., 8th ed., 1122, L. 1885, ch. 10; R. S., 8th ed., 1122. The act of 1857 was superseded by the act of 1885, and the revisers have followed the act of 1885 in framing § 85.] § 86. Appointment of collector in case of vacancy.-If a person chosen to the office of collector of a town shall refuse to serve or be disabled from entering upon or completing the duties of his office from any cause, the town board shall forthwith appoint a collector for the remainder of the year, who shall give the same undertaking, be subject to the same duties and penalties and have the same powers and compensation as the collector in whose place he was appointed. The supervisor of the town shall forthwith give notice of such appointment to the county treasurer. Such appointment shall not exonerate the former collector or his sureties from any liability incurred by him or them. If a warrant shall have been issued by the board of supervisors before the appointment of a collector to fill a vacancy or before the appointment of a collector under this section, the original warrant, if obtainable, shall be delivered to the collector so appointed and shall give him the same powers as if originally issued to him. If such warrant is not obtainable, a new one shall be issued by the chairman and clerk of the board of supervisors of the county, directed to the collector appointed, with the same force and effect as if originally issued to him. Upon any such appointment, the supervisor of the town or ward, if he shall deem it necessary, may extend the time limited for the collection of taxes, for a period not exceeding thirty days, and forthwith give notice of such extension to the county treasurer. [R. S., pt. I, ch. 13, tit. III, §§ 11, 12; 8th ed., 1118, without change, except that the old law requires the new collector to be appointed by "the supervisor and any two justices of such town or ward," whereas the appointment under § 86 is made by the town board.] § 87. When sheriff shall execute collector's warrant.-If the collector of any tax district in the State shall neglect or refuse to execute an official bond or undertaking as required by law, or the supervisor of the town shall refuse or neglect to approve and file the same, within the time prescribed by law, and a new collector shall not have been appointed within ten days after the time when such bond or undertaking should have been filed, the board of supervisors shall deliver the tax-roll or a copy thereof with the warrant annexed, to the sheriff, who shall give a like undertaking as is required from the collector, and who shall then proceed with the collection of the taxes levied therein in like manner as collectors are authorized by law to do, and with like powers and subject to the same duties and obligations. warrant shall require all payments therein specified to be made by the sheriff within sixty days after the receipt of the warrant by him. The expense of the collection of such taxes by him, if any, over and above the fees lawfully chargeable by the collector, shall be audited by the board of supervisors and shall be a charge upon the town. [L. 1857, ch. 585; R. S., 8th ed., 1123, § 88. Satisfaction of collector's bond. Every such Upon the settlement of the account of taxes directed to be collected by a collector in any town or city, except in the city of New York, the county treasurer shall, if requested, and if the collector shall have fully paid over or duly accounted for all the taxes which he was required by law to collect, give to such collector or any of his sureties a written satisfaction of the collector's undertaking duly acknowledged and, upon the filing thereof in the office of the clerk of the county where the undertaking is recorded, the clerk shall enter satisfaction of such undertaking which shall thereby be discharged. [R. S., pt. I, ch. 13, tit. III, §§ 20-21; 8th ed., 1120, without change, except that the clause "if the collector shall have fully paid over and duly accounted for all the taxes which he was required by law to collect," is new. It is, however, implied in the original law.] § 89. Unpaid taxes on resident real property to be reassessed.— When the tax on any real property, not assessed as nonresident, is returned as unpaid and so remains, the county treasurer shall, during the month of July, furnish to a supervisor of the tax district in which such real property is located, a certified abstract of the tax-roll relating to such unpaid taxes, and such supervisor, before the delivery of the assessment-roll of such tax district to the collector, shall add a description of such real property to the assessment-roll of the then current year in the part thereof relating to nonresident lands, stating that it is a reassessment of such tax, and shall charge the same therewith. The amount of such tax shall bear interest at the rate of eight per centum per annum from the time it was returned to the county treasurer as unpaid until paid, or until the sale of such property to satisfy such tax by the county treasurer, or if the property is located in a county embracing a portion of the forest preserve, until the returns of such unpaid tax to the comptroller. Thereafter it shall be regarded for all purposes of assessment and collection, as a nonresident tax for the year in which such description is added. Such description shall conform to the direction of the state board of tax commissioners. If necessary, the county treasurer may cause proper surveys and maps to be made to enable such lands to be sold by description sufficient to convey title. [L. 1855, ch. 427, § 5; R. S., 8th ed., 1130. The original law provides merely that the supervisor of a town or ward shall add a description of the land to the roll of the following year. In practice the description is obtained from the county treasurer, but it has been thought best to add an express provision, that the county treasurer shall deliver an abstract of the tax-roll relating to such unpaid taxes to the supervisor during the month of July, thus giving the supervisor ample time to add the description to the assessment-roll of the current year. The provision that the amount of tax shall bear interest at eight per centum, et cetera, was added by the legislature.] § 90. Payment to creditors of the county.- Each county treas urer shall pay to the creditors of the county from the moneys paid to him by the collectors of taxes of the several towns therein, such sums and in such manner as the board of supervisors of the county direct. [L. 1855, ch. 427, § 1; R. S., 8th ed., 1129, without change of substance.] § 91. Payment of state tax. The comptroller shall charge each county treasurer with the amount of the state tax levied on his county, crediting him with his fees, if any, but no fees shall be allowed by the comptroller for such portion of the state tax as is credited by him for unpaid nonresident taxes. The county treasurer of each county shall, after retaining his fees thereon, at the rate of one per centum thereof, which shall not, however, in any case exceed fifteen hundred dollars, pay the state tax to the treasurer of the state, as follows: One-third thereof on or before the fifteenth day of February, one-third thereof on or before the fifteenth day of April, and, unless otherwise provided by law, the balance thereof on or before the fifteenth day of May, in each year, and notify the comptroller of such payment. If there are not sufficient |