New Jersey Acts Saved from Repeal ACTS SAVED 40 § 141-1(18)

18. That it shall be the duty of the said board of commissioners or other governing power of said town to add to the sum so reported three per cent to cover losses and contingencies, and to assess such sum so increased upon all the taxable property in said town in the same manner as other taxes are assessed, and said taxes shall be collected by the collector and other officers of said town who are, by law, required to collect taxes, and if not paid at the time required by law for the payment of other town taxes, shall be collected by warrant and by and in the same manner as other taxes are collected in said town, and shall be a lien upon the property whereon the same are assessed in like manner.