and completed as aforesaid, and adopted and confirmed by the board of aldermen, and approved by the mayor, shall be and remain the established and proper location of all such streets as are described in said map or maps and not elsewhere, the said commission shall consist of four residents and freeholders of said city, one from each ward and a city surveyor, who shall severally be duly sworn or affirmed; and it shall be the duty of such commission to make a survey, and locate streets upon all the lands above-mentioned, according to their best judgment and ability, and for the best interests of said city, for the purpose of establishing greater regularity and uniformality in the location and course of all the streets in said city; and to cause a map or maps to be made, and a report to be made of the same; said report and map or maps shall be file with the city clerk within such reasonable time as the board of aldermen may designate, by the ordinance creating said commission, or by resolution, whereupon the city clerk shall, within ten days, cause the same to be advertised in two of the Hudson county daily newspapers circulating in said city; and cause one hundred notices to be posted throughout said city, in which notice a time and place must be designated when and where the board of aldermen or their committee will meet to hear all parties interested, verbally or in writing, why said report and map or maps shall not be confirmed and established as the location of all such streets to be opened. 40. And be it enacted, That when the board of aldermen Further proaccept, adopt and confirm such report and map or maps, as is in the last section provided, and the mayor approves the same then all such streets shall be considered as finally located, and when opened thereafter for public use, they shall be opened in conformity with said survey and map or maps, and not otherwise, the same as if they had been dedicated upon application or otherwise by the owners of such real estate, and the costs and expenses of the proceedings herein provided for, shall be assessed upon the land fronting on the line of the streets specified on said map or maps by the commissioners of assessments, and shall be a lien on the lands so assessed, the same as other assessments in this act provided for; and to be collected in the same manner, but no assessment shall be made upon lands through which streets have already been opened and dedicated to the public use by map or otherwise. ceedings. 41. And be it enacted, That the board of aldermen shall Paving street provide by ordinance that the city shall pay one third of the Charges for in cer tiorari. expense and cost of paving the streets of said city with Belgian block, macadamizing, or with such other substantial material as the property holders on the line of the streets may desire on streets now being paved, or which may hereafter be paved; and such payment shall be made out of the proceeds of improvement coupon bonds, to be issued by the city, with interest thereon not to exceed seven per cent. per annum, payable semi-annually, to run not less than ten nor more than twenty years. 42. And be it enacted, That in all cases in which persons pors of shall bring writs of certiorari to remove the proceedings of the board of aldermen, it shall be lawful for the city clerk to charge and receive from the parties bringing such certiorari, or presenting the same, at the rate or ten cents per folio for the necessary return thereto in lieu of his other charges. Taxes. TITLE IV. OF TAXES AND THEIR COLLECTION. 43. And be it enacted, That it shall be lawful for the board of aldermen to raise by tax every year so much money as they may deem expedient for the purpose of lighting the streets, supporting a day and night police, for repairing streets and roads, maintaining the poor, supporting and maintaining the public schools, a city prison and lock up, for contingent expenses, and all other purposes authorized by this act; and that the ordinances directing the raising of said tax, shall set forth the amount required for each object, and that the expenditures for such specification shall be confirmed to the objects therein specified, and be appropriated to no other; which tax shall not exceed in any one year ten mills on the dollar of the actual value of property assessed, except obligations for war purposes and improvement coupon bonds; and every male resident of said city over the age of twenty-one years, who is not a pauper, shall be assessed the sum of fifty cents as a poll tax to be applied to the purpose of public schools; and said board may borrow such sum or sums as may be necessary and may secure the payment thereof by bond or other instrument under the common seal and signature of the mayor, attested by the city clerk; but it shall not be lawful for the said board to raise any sum of money by loan unless the repayment thereof shall be provided for from the taxes to be raised in said city in the same year; provided, that in all cases where Proviso. 44. And be it enacted, That the board of aldermen may es- Lamp district. tablish by ordinance certain limits in said city, to be called the lamp district, and shall in directing the taxes to be raised each year, designate how much is to be raised for the expense of lighting the streets, and shall provide that such taxes shall be assessed only on property lying within such lamp district; and the assessors shall assess such taxes separately from all other taxes, in the manner aforesaid. taxes. 45. And be it enacted, That all taxes for the purposes of Assessment of the city shall be assessed by the assessors in the manner and within the time directed by the laws of this state and in accordance with the provisions of this act for assessing township, county and state taxes; and all taxes so assessed for city purposes shall be collected by the collector of revenue in the same manner as he is by law directed to collect township, county and state taxes, and shall be paid over by him to the city treasurer as soon as collected. List of delin payers to be thereon. 46. And be it enacted, That the collector of revenue in said city, in case of the non-payment of taxes on or before the tax twentieth day of December in each year, shall make out a list proceeding of the names of all delinquents, with the sums due from them respectively, and shall deliver the same to the clerk of the city on or before the thirtieth day of December in each year, except when the said day shall fall upon Sunday, and then on the next day following; and it shall be the duty of the said clerk to lay the same before the said board at a meeting. thereof held next after the same shall be delivered to him, and thereupon the said board shall deliver the same to a justice of the peace of the city, who shall proceed and issue a tax warrant thereon as provided by law in cases of taxes in townships, which shall be directed and delivered to the collector of revenue, who shall have power to collect the same in like manner in all things as the cons.ables in townships are directed by law; but such collector shall, before he delivers such list to said clerk, take and subscribe an oath or affimation before the mayor or city clerk, or some justice of the peace in the city, that the moneys in said lists mentioned have been duly demanded, or due notice given at the usual place of residence Interest on unpaid taxes. All taxes and assessments execute a declaration of such sale. of each delinquent who could be found or may then reside in said city. 47. And be it enacted, That whenever within the said city any tax shall remain unpaid after the twentieth day of December in each year, it shall be lawful for and shall be the duty of the collector of revenue to charge, receive and collect in addition to the amount of said tax, interest thereon to be computed at the rate of twelve per centum per annum from said twentieth day of December until the same is paid, and such interest shall be paid over by the said collector of revenue to the treasurer of the city, in like manner and at the same time as he may be required to pay over to said treasurer all taxes by him collected. 48. And be it enacted, That all taxes and assessments to be a lien. which shall hereafter be levied, assessed, or made upon any lands, tenements or real estate situate in the city of Bergen, shall be and remain a lien thereon until paid, notwithstanding any devise, descent, alienation, mortgage, or other incumbrance thereon; and that if the full amount of any such tax or assessment shall not be paid and satisfied within the time limited and appointed by the said board for the payment thereof, it shall and may be lawful for the said board to cause such lands, tenements or real estate to be sold at public aucMay sell land tion, for the shortest term which any person will agree to for same and take the same, and pay such tax or assessment, or the balance thereof remaining unpaid, with the interest thereon, and all costs, charges and expenses, and to execute, under the common seal of said city, a declaration of such sale to be signed by the mayor and the city clerk, and to deliver the same to the purchaser; and such purchaser, his executors, administrators or assigns shall, by virtue thereof, lawfully hold and enjoy the said lands, tenements or real estate for his and their own proper use against the owner or owners thereof, and all persons claiming under him or them, until his said term shall be completed and ended; but said board shall first have caused said sale to be advertised for at least sixty days in at least two daily newspapers generally circulated in said city, and published in the county of Hudson, and also by advertisements put up in at least five public places in said city, which advertisements shall describe the said lands, tenements or real estate, and specify the amount of the assessment or tax, and the recitals in such declaration of sale shall be prima facie evidence in all courts and places of the assess lands may ment, advertising and sale; provided, that the lands, tene- proviso that ments or real estate so sold may be redeemed by the owner, the lands red mortgagee, occupant or person interested therein, or by any by the owner other person for, or in behalf of the owner, mortgagee, or claimant of such lands, tenements or real estate at any time within two years after the sale for either taxes or assessments, or for both, by paying to the treasurer of the city, for the use of the said purchaser, the purchase money, together with any other sum paid for taxes or assessments which the said purchaser may have paid, chargeable on such lands, tenements or real estate, and which he is hereby authorized to do, with interest thereon, at the rate of fifteen per centum per annum in addition thereto; and the certificate of the treasurer of the said city, stating the payment and showing what lands, tenements or real estate such payment is intended to redeem, shall be evidence of such redemption; a mortgagee shall have power to redeem at any time until the expiration of the six months' notice herein specified; no mortgagee whose mortgage shall have been duly recorded before sale for any tax or assessment shall be affected by such sale, unless six months notice in writing shall have been given to him by the purchaser, or those claiming under him, either personally, or if not to be found in the said city, then such notice shall be deposited in the post office in said city, directed to him at his last known place of residence, or at the post office nearest thereto; but nothing herein contained shall be so construed as to impair the lien created by such tax, assessment or sale; that the said term of time for which any land, tenement, or real estate so sold as aforesaid shall not commence, nor shall said purchaser, or those claiming under him, have a right of possession to said land, tenement or real estate, until the two years limited for the redemption of the same shall have expired; and the said purchaser, or those claiming under him, shall, at the expiration of such a declaration of sale, quit and surrender the said lands, tenements, or real estate, in as good state and condition as when he entered thereon, natural wear and accidents excepted. may be ad further pro 49. And be it enacted, That the said sale of any lands, Sale of lands tenements or real estate for assessment or taxes may be ad- Journed, and journed or postponed from time to time or suspend the same ceedings. as said board may direct; and if at any sale, the whole or any part thereof shall remain unsold for want of purchasers, then it shall be lawful for the said board to adjourn the sale not less than thirty days, nor more than sixty days; twenty |