§ 261-21. Assessment and collection of taxes
Said corporation may at any annual or special meeting called in whole or in part for that purpose, as herein provided, lay a tax on the grand list of said Town of Barton, of the inhabitants of said Village, and upon the ratable estate within the same belonging to nonresidents; and the trustees shall make out a rate bill accordingly and deliver the same to the Collector, who shall have the same power to collect such tax as the collector of town taxes, and shall proceed in like manner and in like manner may distrain and sell property to satisfy the same, and may for want thereof commit persons against whom the Collector has such tax to jail in the same way and manner and by the same proceedings provided for the arrest and commitment of a delinquent taxpayer by a collector of town taxes, and it shall hereafter be the duty of the listers of the Town of Barton, in making the list of said Town of Barton to designate therein such of a ratable estate thereof as shall be within the limits of said Village. (Added 1892, No. 114, § 21.)
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