Page 167 - index

MUNICIPAL LAW
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any errors tlwit nwiy lie iliscovorod. TIil- Clerk slmll tile tlic .same in Iiis
ottico, and i'ortliwitli furnish the county treasurei' a true C()])y of the same
certified by him and under the e()ri)()r;ite seal. He shjili idso furnish such
treasurer witli a list of such parcels of land as iia\e hecome occupit'd. or
incorrectly doscribeil.
4. The Clerk of each municipality, in making,' out the (\jlU'ctor's lioll
of the year, shall adil such arrears of tuxes as an- icturiied t)y the county
and city or town treasure!', respectively, to the taxes assessed against such
occupied lauds, and such arrears collected the same as the taxes >ipon the
roll for the current year.
If there is not siitHcieiit di.stress n\nn\ any of the occu])ied lamls to
.satisfy the total amount of taxes for arrears and for current year, the
Collector .shall .so return it in his roll to the treasurer of the municipality,
showing the amount collecte(l and the amount remaining unpaid.
5. The treasurer of every township and village shall, within fourteen
day.s after the time appointed for the return and Hnal .settlement of the
Collector's Roll, an<l before the Mth day of April in every year, furnish the
county trea.surer with a statement of ail unpaid taxes and school rates to
be collected.
(). In case it is found by the .statement mentioned in ])receding clause,
that the arrears of taxes upon the occvi])ied lands of non-residents ren)ain
in arrears, such lands shall be iucludeil in the next ensuing list of lands to
be .sold bv the County Treasurer, and need not be again placed on the
Collector's Roll.
7. The penalty for cli'rks, a.ssessoi's, treasni'er.s, (.: other otlicers, neglect-
ing to perform such duties as here reijuired of them, is a Hue of from
8100 to S200, an<l imprisonment until the tine is paiil; or both, tim- and
imprisonment.
1184. Who to Receive Taxes. After the return of the roll to the
treasurer of a township or village and l)efoi'e the statement of unpaid
taxes has been .sent to the County Treasiner, arrears of taxes may be paiil
to the Local Trea.surer, lait after that time payments may be luade to the
County Treasurer.
I*
•;!:l JJJS. Interest on Arrears. 1. if, at the balance to be made on
the 1st day of ^Fay in every year, there are arrears dui; on land, the
Treasiu'er shall a<ld ten percent./)^'*' iiniinin to the whole amount then <lue.
In municipalities where, by by-law, taxes are |iayabii' by instalments
an<l iive per cent, added in ih-fault of such payments, then oidy five ])er
cent, shall lie adiled at 1st of May insteail of ten [k'V cent, or such ])er cent,
as will make the total not less than ten per cent., if less than five were
previously added.
2. In cities having l()(),()00 or more inh.ibitants at the balance to be
made on the l.st day of May, the Treasurer shall add to the whole amount
of ai'rears due on lands the l(>gal rate of interest and in I'veiy nuniicipality
;
where, by bydaw, taxes are payable by instalments and a percentage has
been added t)}' rea.son of default in i)aynient of such instalments, the
Treasurer shall add to the balance remaining unpaid u])on the l.st ilay of
May the legal rate of interest, less whatever has alieatly lieen added by
reason of default.