General Public Laws.

2

General Public Rets

PASSED BY THE

One Hundred and First Legislature.

CHAPTER II.

An Act relating to arrears of taxes in cities, towns and townships of this State, and to the payment thereof.

remitted on

1. BE IT ENACTED by the Senate and General Assembly of Penalties on the State of New Jersey, That it shall be lawful for the unpaid taxes board of aldermen, or common council, or board of payment of finance of any incorporated city of this State, or of the interest. town council or township committee, to authorize and direct the collector and receiver of taxes, and other proper officer and officers of such city, town or township, to receive and collect, upon all taxes remaining due and unpaid, in whole or in part, in such city, town or township, on the date of the passage of this act, and which shall be paid on or before the thirty-first day of December, eighteen hundred and seventy-seven, interest not to exceed the rate of twelve per centum per annum, from the date on which such taxes became due and payable; and in such case no other interest or penalties on such taxes paid within the time aforesaid shall be collected; In cases of sale but in cases of sales of land for taxes heretofore assessed, face the cost of advertising and auctioneer's fees shall be added. charged and collected on property which has been sold

Proviso.

for any of such taxes, and upon the payment of such
taxes and interest and costs as aforesaid, at or before the
time before mentioned, the proper officers or authorities
of said cities, towns or townships shall respectively cancel
and surrender any certificate of sale of property which
may have been sold for such taxes, and which may then
beheld by any of said cities, towns or townships; the
boards of aldermen or common councils of said cities or
'said town council or township committee may determine,
by a general order or resolution, what rate of interest,
not less than seven nor more than twelve
per centum per
annum, shall be paid on such past due taxes as afore-
said; provided, however, that nothing in this act contained
shall authorize the receipt, under the provisions of this
act, of any such taxes, in cases where land or real estate
has been sold for such taxes and bought by any other
person than said city, town or township, or some officer
thereof for the use of such city, town or township, nor
shall any lien upon real estate for taxes be released or
affected, nor shall any sale of any real estate for taxes, or
the delivery of any certificate or declaration of sale or
deed therefor, be stayed or delayed by anything in this
act contained.

2. And be it enacted, That this act shall take effect immediately.

LEON ABBETT,

President of the Senate.

RUDOLPH F. RABE,

Speaker of the House of Assembly.

Approved February 12, 1877.

J. D. BEDLE,

Governor.

CHAPTER III.

A Supplement to an act entitled "An act relative to a sale of lands under a public statute or by virtue of any judicial proceeding," approved March twenty-seventh, one thousand eight hundred and seventy-four.

ments made

WHEREAS, the provisions of the first section of the act re- Preamble. cited in the title of this act, and the provisions of the act amendatory thereof, approved Aprii ninth, one thousand eight hundred and seventy-five, require certain advertisements to be published in two newspapers, which provisions have not been, in all instances, known or complied with, whereby the titles of certain lands have become defective or uncertain; therefore, 1. BE IT ENACTED by the Senate and General Assembly of Advertisethe State of New Jersey, That no sale of lands made by any valid. officer or other person since the approval of said amendatory act, shall be held to be invalid by reason of any failure to comply with the provisions of said acts relating to the publishing of advertisements in two newspapers; provided, that said sale or sales shall have been adver- Proviso. tised in the manner directed in the act recited in the title of this act, in one newspaper printed and published at the county seat of the county in which said lands are situate; and provided, that all the other provisions of said Proviso. last mentioned act in relation to the publication of advertisements of sales of land shall have been complied with.

2. And be it enacted, That this act shall be a public act and shall take effect immediately.

Approved February 13, 1877.