To what has been said, I add: In my opinion, the statute provides no notice or process, by means of which the property-owners can be subjected to the judgment of the County Court. The act is therefore void. (Stuart v. Palmer, 74 N. Y. 183; Murray’s Lessees v. Hoboken Land and Imp. Co., 18 How. (U. S.) 272; Cooley on Tax. 266.)