funds in the county treasury standing to the credit of any town to pay the state tax chargeable thereto, the treasurer shall borrow sufficient money upon the credit of the county and charge the same against such town with interest thereon until the same is paid. If any county treasurer shall not pay over the state tax as herein directed, the comptroller shall charge on all sums withheld such rate of interest as shall be sufficient to repay all expenditures incurred by the state in borrowing money equivalent to the amount so withheld, and such additional rate as he shall deem proper, not exceeding ten per centum, from the dates hereinbefore provided for such payments in each year, which shall be regarded as funds in the hands of the county treasurer belong. ing to the state and for which his sureties and county shall be liable. [L. 1855, ch. 427, §§ 2, 3, 8; R. S., 8th ed., 1129, County Law (1892, ch. 686), § 141; R. S., 8th ed., supp., 3942, without change of substance, following L. 1895, ch. 558, which supersedes Co. L., § 141, and L. 1855, ch. 427, § 2. The bill as reported allowed treasurers to receive fees aggregating not to exceed two thousand dollars. The legislature changed this to one thousand five hundred dollars. The legislature also struck out a provision allowing payment to be made by deposit in a bank entitled to receive state deposits.] § 92. Accounts of county treasurer with comptroller. The comptroller shall state annually on June first, the account of each county treasurer, and if any part of a state tax is unpaid at that date, the comptroller shall transmit by mail to the county treasurer a copy of such accounts and a requisition that he must pay the balance due the state within thirty days, and if the tax is not paid within such time, the comptroller shall, unless he is satisfied by due proof that the treasurer has not received such balance, and has used due diligence in collecting the same, forthwith deliver a copy of the account to the attorney-general, who shall take the necessary proceedings to collect the same of the county treasurer or his sureties or otherwise, with interest as provided by the last preceding section. The comptroller may also, in his discretion, direct the board of supervisors of the county to institute the necessary proceedings on the undertaking of such county treasurer and his sureties. The comptroller shall also transmit to the board of supervisors on or before October tenth, a statement of account between his office and the county treasurer. [L. 1855, ch. 427, §§ 11-15; R. S., 8th ed., 1131. The date for the settlement of the account is changed from May 1 to June 1. This is rendered necessary by reason of the change in the time of the payment of the state tax. L. 1855, ch. 427, § 12, provides that interest may be recovered from May 1. This is also changed to conform to L. 1895, ch. 558, which allows interest from the time the tax is due. The comptroller is required by L. 1855, ch. 427, § 15, to transmit a statement of account to the supervisors on or before the first Tuesday in October changed to October 10. The comptroller's books are balanced on September 30, the last day of the fiscal year, and October 10 will give him sufficient time to transmit statement.] All losses § 93. Losses by default of collector or treasurer. sustained, and all deficiencies in any taxes, or in the payments to be made therefrom, by reason of the default of any collector, shall be chargeable to the town, or city of which he is collector. If occasioned by the default of the treasurer of any county in the discharge of his official duties, such losses shall be chargeable to such county. Any judgment against such treas urer for any such loss or deficiency on account of the state tax upon which an execution shall have been issued and returned unsatisfied shall be conclusive as to the fact of such loss or deficiency, and the amount of such deficiency shall thereupon become a charge against such county, and the board of supervisors thereof shall add all such losses or deficiencies to the next year's taxes of such town, city or county, and levy the same thereon. [R. S., pt. I, ch. 13, tit. V, § 5; 8th ed., 1160. L. 1855, ch. 427, § 25; R. S., 8th ed., 1133. The old law provides that loss from default of the collector shall be chargeable to the town or ward. Section 93 makes the loss chargeable to the town or city. Collectors in cities often do not act for wards as such, but for the city as a whole.] § 94. Article, how applicable. This article shall apply to all the cities or towns of the state, in so far as the matters herein provided for do not conflict with the special and local laws of such cities or towns. [L. 1845, ch. 180, § 32; R. S., 8th ed., 919, without change of substance.] ARTICLE V. Collection of Nonresident Taxes. Section 100. Return of unpaid nonresident taxes. 101. Rejection of taxes. 102. Admission of nonresident taxes by comptroller and its effect. 103. Payment to the county treasurer of excess of arrears credited. 104. Cancellation of tax by comptroller. 105. Transmittal of statement of cancelled taxes to board of supervisors. 106. Correction of imperfect descriptions. 107. Nonresident taxes, when and how paid the comp troller. 108. Reduction of overcharges. 109. Overpaid taxes. § 100. Return of unpaid nonresident taxes.- The collector shall return the original assessment-roll to the county treasurer and when the treasurer finds an account of unpaid nonresident taxes, or unpaid taxes on corporations, received from a collector to be a true transcript of such original assessment-roll to which the collector's warrant is attached, he shall add to it a certificate that he has examined and compared the account with such roll and found it to be correct, and after crediting the collector with the amount thereof, he shall, in case his county embraces a portion of the forest preserve, before the first day of April next ensuing, transmit such account, affidavit and certificate to the comptroller, who may before acting thereon return any such account to the county treasurer for correction, who shall make such correction and return to the comptroller in one month thereafter, or as the comptroller may otherwise direct. [L. 1885, ch. 427, § 4; R. S., 8th ed., 1129, R. S., pt. I, ch. 13, tit. IV, § 20; 8th ed., 1151, § 101. Rejection of taxes. - The comptroller shall examine every account of arrears of taxes on lands of nonresidents received from the county treasurer and reject all taxes entered therein, found to be erroneous, or charged on lands imperfectly described, and shall annually on or about September first, transmit to each county treasurer a transcript of the taxes of the preceding year in any tax district of his county, which shall have been rejected for any cause, with the grounds of such rejection. [L. 1855, ch. 427, §§ 9, 16; R. S., 8th ed., 1131, without change of substance.] § 102. Admission of nonresident taxes by comptroller and its effect. The comptroller shall admit all such taxes, properly assessed, and credit the county treasurer therewith, and such account, when accepted by him, shall be deemed conclusive evidence of the regularity and validity of all taxes therein so admitted, and all prior proceedings in assessing the lands and levying and collecting such taxes, except when it shall be satisfactorily proven to the comptroller that any such tax was paid in the county, or that there was no legal right to levy the same, or that it arose from a double assessment, the tax levied on one of which has been paid. [L. 1855, ch. 427, §§ 4, 9; R. S., 8th ed., 1129, § 103. Payment to the county treasurer of excess of arrears credited. If the arrears of taxes on lands of nonresidents credited to the treasurer of any county by the comptroller shall exceed the state tax in such county, the comptroller shall pay such excess, or the whole amount of such arrears, if there be no state tax, after deducting therefrom any balance due from the county, to the county treasurer, and the whole amount of such arrears and taxes shall thereafter belong to the state and be collected for its benefit. [L. 1855, ch. 427, § 10; R. S., 8th ed., 1131, § 104. Cancellation of tax by comptroller.-The comptroller shall cancel any tax credited to a county upon the books in his office, which he shall discover after the transmission of the annual transcript of rejected taxes of such county to the county treas urer, to be erroneous, or charged on lands imperfectly described, and charge such taxes to the county in which such lands shall lie, with the interest thereon from March first, in the year following the levy of the taxes, to February first next after such cancellation. The comptroller shall cancel any tax returned as unpaid if it shall be made to appear to him that previously to such return it was paid to the collector or county treasurer, and if it shall also have been paid into the state treasury, he shall cause it to be repaid out of the treasury to the person by whom such payment shall have been made. [L. 1855, ch. 427, §§ 17, 22; R. S., 8th ed., 1132, re-enacted in part, without change of substance.] § 105. Transmittal of statement of cancelled taxes to board of supervisors. The comptroller shall transmit a transcript of the returns of all taxes cancelled, with the addition of interest thereon, to the county treasurer, who shall deliver a copy thereof to a supervisor of the tax district in which such taxes were assessed, by whom it shall be returned to the board of supervisors at their next annual meeting. If such tax district shall have |