TITLE IV. MISCELLANEOUS AND SPECIAL PROVISIONS. SEC. 1. Town and county officers to exhibit their accounts to board of supervisors. 2. In certain cases, officer presenting account to state the time employed. 3. County charges enumerated. 4. Accounts therefor to be presented to the supervisors to be audited. 5. Monies to defray county charges, how raised. 6. Expenses incurred by Richmond county, in trying persons charged with crime, who have contributed to marine hospital fund, provided for. 7. Such payments to be made on the order of the board of supervisors. 8. Hamilton county to act with Montgomery, until separately organized. S1. All town and county officers, and all other persons who may present to the board of supervisors, accounts for their services, to be audited and allowed, shall, before any such account or claim shall be passed upon or allowed, exhibit a just and true statement in writing of the nature of the service performed by them. 50 TITLE 4. Accounts for services. $2. In all cases in which a specific compensation for any service lb. is not provided by law, the officer or person presenting an account therefor, shall also exhibit in writing, a just and true statement of the time actually and necessarily devoted to the performance of such services, 50 $3. The following shall be deemed county charges: County charges enume 1. The compensation of the members of the board of supervisors, rated. of their clerk, and of the county treasurer: 2. The fees of the district attorney, and all expenses necessarily incurred by him in criminal cases arising within the county: 3. The accounts of the criers of the several courts within the county, for their attendance in criminal cases: 4. The compensation of sheriffs for the commitment and discharge of prisoners on criminal process, within their respective counties: 5. The compensation allowed by law to constables for attending courts of record, and reasonable compensation to constables and other officers, for executing process on persons charged with criminal of fences; for services and expenses in conveying criminals to jail; for the service of subpoenas issued by any district attorney; and for other services in relation to criminal proceedings, for which no specific compensation is prescribed by law : 6. The expenses necessarily incurred in the support of persons charged with, or convicted of crimes, and committed therefor to the several jails of the county: 7. The sums required by law to be paid to prosecutors and witnesses in criminal cases: 8. The accounts of the coroners of the county, for such services as are not chargeable to the persons employing them: TITLE 4. 9. The monies necessarily expended by any county officer in executing the duties of his office, in cases in which no specific compensation for such services, is provided by law: Accounts therefor. Monies to pay the same, 10. The accounts of the county clerks, for services and expenses incurred under the sixth Chapter of this Act: 11. All charges and accounts for services rendered by any justice of the peace, under the laws for the relief and settlement of the poor of such county, and for their services in the examination of felons, not otherwise provided for by law : 12. The sums necessarily expended in each county, in the support of county poor-houses, and of indigent persons whose support is chargeable to the county: 13. The sums required to pay the bounties allowed by law for the destruction of wolves and other noxious animals, and chargeable to the county: 14. The sums necessarily expended in repairing the court-houses and jails of the respective counties: 15. The contingent expenses necessarily incurred for the use and benefit of a county: and, 16. Every other sum directed by law to be raised for any county purpose, under the direction of a board of supervisors.5 51 $4. Accounts for county charges of every description, shall be presented to the board of supervisors of the county, to be audited by them. $5. The monies necessary to defray the county charges of each how raised. county, shall be levied on the taxable property in the several towns in such county, in the manner prescribed in the thirteenth Chapter of this act. And in order to enable their respective county treasurers to pay such contingent expenses, as may become payable from time to time, the boards of supervisors of the several counties, shall annually cause such sum to be raised in advance, in their respective counties, as they shall deem necessary for that purpose. Richmond county. 52 $6. When any person who shall have contributed to the marine hospital fund, and who shall not be a citizen of the county of Richmond, shall be charged with having committed any crime or misdemeanor within the jurisdiction of that county, and on the premises called the quarantine-ground, or within the limits or buoys designat ing the place of anchorage for vessels at quarantine, all the expenses and charges actually incurred and paid by the county of Richmond, in the apprehension, trial and maintenance of such persons, shall be repaid to the treasurer of that county, by the health commissioner, out of the monies which may from time to time, be in his hands for the use of the marine hospital. 53 (51) 1 R. L. 499, § 16 & 17 ; 2 R. L. 138; Laws of 1821, p. 114, § 3; p. 189, § 1 & 2; 1822, p. 102; p. 281, § 27; 1823, p 210, § 5. (52) 1 R. 419, § 17. (53) Laws of 1825, p. 329. $7. Such payment shall be made on the order, in writing, of the TITLE 1. board of supervisors of the county of Richmond, accompanied by a Ib. specification of such expenses and charges, 54 county. $8. The county of Hamilton shall act in conjunction with the Hamilton county of Montgomery, as a part thereof, until the said county of Hamilton shall be organized as a separate county, in conformity to the act, entitled "An act to divide the county of Montgomery into two counties, and for other purposes," passed April 12, 1816.55 CHAP. XIII. Of the Assessment and Collection of Taxes. TITLE 1.-Of the property liable to taxation. TITLE 2. Of the place and manner in which property is to be assessed. TITLE 3. Of the collection of taxes, the disposition to be made of the monies collected, and the proceedings in relation to unpaid taxes. TITLE 4.-Regulations concerning the assessment of taxes on incorporat- TITLE 5.-Miscellaneous provisions of a general nature. TITLE I. OF THE PROPERTY LIABLE TO TAXATION. SEC. 1. Property subject to taxation. 2. Meaning of terms “land," "real estate," and "real property." 3. Meaning of terms "personal estate," and "personal property." 4. Property exempt from taxation. 5. If property of ministers exceed $1500, that sum to be deducted, and residue taxed. 6. Lands sold by state to be assessed, though not conveyed. 7. When owners of stock are not to be taxed therefor as individuals. personal es SECTION 1. All lands and all personal estate within this state, Land and whether owned by individuals or by corporations, shall be liable to fate. taxation, subject to the exemptions herein after specified.' fined. $2. The term "land," as used in this Chapter, shall be construed «Land” de to include the land itself, all buildings, and other articles erected upon or affixed to the same, all trees and underwood growing thereon, and all mines, minerals, quarries and fossils, in and under the same, except mines belonging to the state; and the terms "real estate, and "real property," whenever they occur in this Chapter, shall be construed as having the same meaning as the term "land," thus defined. (54) Laws of 1825, p. 329. (55) Laws of 1816, p. 119. (1) This Chapter was compiled, with various alterations and additions, from the following statutes: Laws of 1823, p. 389; 1824, p. 16, 112; 1825, p. 282, 330, 355, 373; 1826, p. 45, 94, 135, § 4; 327, § 6 & 7 ; 1827, p. 4, § 4. "Personales TITLE 1. $3. The terms "personal estate," and "personal property," whenever they occur in this Chapter, shall be construed to include tate" defined. all household furniture; monies; goods; chattels; debts due from solvent debtors, whether on account, contract, note, bond or mortgage; public stocks; and stocks in monied corporations. They shall also be construed to include such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. Property ex empt. Minister or priest. Lands sold by the state. Owner of stock. S4. The following property shall be exempt from taxation : 1. All property, real or personal, exempted from taxation by the constitution of this state, or under the constitution of the United States: 2. All lands belonging to this state, or the United States: 3. Every building erected for the use of a college, incorporated academy, or other seminary of learning; every building for public worship; every school-house, court-house and jail; and the several lots whereon such buildings are situated, and the furniture belonging to each of them : 4. Every poor-house, alms-house, house of industry, and every house belonging to a company incorporated for the reformation of of fenders, and the real and personal property belonging to, or connected with the same: 5. The real and personal property of every public library: 6. All stocks owned by the state, or by literary or charitable institutions: 7. The personal estate of every incorporated company not made liable to taxation on its capital, in the fourth Title of this Chapter: 8. The personal property of every minister of the gospel, or priest, of any denomination; and the real estate of such minister, or priest, when occupied by him, provided such real and personal estate do not exceed the value of one thousand five hundred dollars: and, 9. All property exempted by law from execution. $ 5. If the real and personal estate, or either of them, of any minister or priest, exceed the value of one thousand five hundred dollars, that sum shall be deducted from the valuation of his property, and the residue shall be liable to taxation. $6. Lands sold by the state, though not granted, or conveyed, shall be assessed in the same manner as if actually conveyed. $7. The owner or holder of stock in any incorporated company liable to taxation on its capital, shall not be taxed as an individual, for such stock. TITLE II. OF THE PLACE AND MANNER IN WHICH PROPERTY IS TO BE AS- ART. 1.-Of the place in which property is to be assessed. ART. 2. Of the manner in which assessments are to be made, and the duties of the as sessors. ART. 3. Of the equalization of the assessments, and the correction of the assessment rolls. ARTICLE FIRST. Of the Place in which Property is to be assessed. SEC. 1. Persons to be assessed in town or ward where they reside, for lands in such town, &c. 2. If land be occupied by another person, it may be assessed in name of either. 3. Unoccupied lands, not owned by residents, denominated "lands of non-residents." 4. Where land to be taxed, when divided by division line of towns, 5. Persons to be assessed where they reside, for all their personal property. 6. Real and personal property of incorporated companies, where assessed. ART. 1. § 1. Every person shall be assessed in the town or ward, where Lands where he resides when the assessment is made, for all lands then owned by him within such town or ward, and occupied by him, or wholly unoccupied. taxed. $ 2. Land owned by a person residing in the town or ward where 16. the same is situated, but occupied by another person, may be assessed in the name of the owner, or occupant. $3. Unoccupied lands, not owned by a person residing in the ward Ib. or town where the same are situated, shall be denominated "lands of non-residents," and shall be assessed as herein after provided. ded by town $4. When the line between two towns or wards divides a farm, How, if divior lot, the same shall be taxed, if occupied, in the town or ward line. where the occupant resides; if unoccupied, each part shall be assessed in the town in which the same shall lie; and this, whether such division line be a town line only, or be also a county line. tate where $5. Every person shall be assessed in the town or ward where he Personal esresides when the assessment is made, for all personal estate owned taxed. by him, including all such personal estate in his possession, or under his control as trustee, guardian, executor, or administrator; and in no case shall property so held, under either of those trusts, be assessed against any other person. corporations. $6. The real estate of all incorporated companies liable to taxa- Property of tion, shall be assessed in the town or ward in which the same shall lie, in the same manner as the real estate of individuals. All the personal estate of every incorporated company liable to taxation on its capital, shall be assessed in the town or ward where the principal office, or place for transacting the financial concerns of the company, shall be; or if such company have no principal office, or place for |