Law Library Cornell Law School THE GIFT OF /f(„ui«,^;tt^ ,>w. .y*^ .. t'^JUihibM^ KFN60513T6" ""'"""" "'"''" ^""^SmlimiiimmSS!?/! '^^' 3"'' 'axes in t 3 1924 022 787 067 The original of this book is in the Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924022787067 COMPENDIUM COSTS, FEES AND TAXES THE STATE OF NEW YORK AS PROVIDED BY The Revised Statutes (Banks & Bros. 9th Edition) THE Codes of Civil and Criminal Procedure THE Rules of the Court of Appeals and Supreme Court AND THE SESSION LAWS BY DONALD g^AIN OF THE BUFFALO BAR 1897 BANKS & BROTHERS NEW YORK ALBANY (S ^ ^i^ / Entered according to Act of Congress in the year one thousand eight hundred and ninety-seven By DONALD BAIN, In the office of the Librarian of Congress at Washington. PREFACE. In this work it has been attempted to give accurately, and in the most readily accessible form, the costs and fees which at present obtain in the state of New York under the provisions of the Revised Statutes, the Codes of Civil and Criminal Procedure, the Session Laws, and the rules of the Supreme Court and the Court of Appeals. The Session Laws are specially considered in relation to their local applicability, i. e. to the various city and municipal courts and the costs and fees therein. Taxes and taxation in the state of New York form the subject of Part II, which embodies, synoptically, the most salient features of the Tax Law, (chapter 908 of the Laws of 1896), the Insurance Law (chapter 690 of the Laws of 1892), and the Liquor Tax Law (chapter .112 of the Laws of 1896). The usual dictionary or alphabetical arrangement, with marginal references, is believed to be the best for the purpose of ready reference, and has, therefore, been adopted in regard to costs and fees. The ana- lytical method followed in connection with the subject of taxes and taxation, will, it is hoped, be found equally simple and convenient. This is in no sense an exhaustive treatise, but is simply what its title indicates. Although no pains have been spared to ensure absolute ac- curacy, in a work of this character such can hardly be guaranteed. The sources of information are, in every instance, indicated in the margin and may be consulted whenever it is deemed necessary or desirable so to do. D. BAIK Buffalo, January, 1897. Since going to press, the subject matter has been carefully compared and revised, and the enactments of the Legislature of 1897 added. Buffalo, July, 1897. PART I. COSTS AND FEES. PART II. TAXES AND TAXATION. COMMENCING AT PAGE 307. CONTENTS. I. GENERAL TAXATION PAGE Property Liable to Taxation-, - - - 311 Property Exempt from Taxation, - • - 311 Personal Property, - ... 317 Eeal Property, - - - - 318 Assessment, -. - - 319 Certiorari to Review Assessment, - - 322 Equalization of Assessment a Levy of Tax, - 823 Collection, - ... 323 State Board of Tax Commissioners, - 326 State Board of Equalization of Taxes, - - - 827 II. BANK TAXATION 328 III. CORPORATION TAXES 333 IV. TAXABLE TRANSFERS 353 V. LIQUOR TAX LAW 365 ACCOUNTING Code, § 3383. Revised Stat- utes (Execu- tive Law, § 84) , p. 38-t, 9tli ed. Banlcs & Bros. 189U. Code, 8 3885. ACCOUNTING. By Clerk of the Court of Appeals; The Clerk of the Court of Appeals must, within ten days after January 1st and July 1st, in each year, render to the Comp- troller an accurate account under oath, of all fees received by him for his official services, since the last account was ren- dered ; and must pay the same into the Treasury of the State. By County Clerk; For ^Votaries fees; The County Clerk of every county shall, on the last days of June and December in each year, pay over to the Governor out of the fees paid by Notaries each. At the same time tlie remainder of the Notaries' fees, left after deducting amount allowed by law to be retained to apply on salary of Notarial Clerk, (see County Clerk's Fees) shall be paid to the State Treasurer. By Salaried County Clerks and Registers; Except as otherwise specially prescribed by law, each County Clerk or Register, who receives a salary, must account for, under oath, and pay to the Treasurer of his County, in the manner prescribed by law, all fees, perquisites, and emoluments, re- ceived by him for his official services. ACCOUNTING - ACKNOWLEDGMENTS ACCOUNTING BEFORE SURROGATE. Costs and Additional Allowance on. See, Additional Ai,lowances. Sukkogate's Court. 1 Revised Stat- utes (Town Law, 8 167), p. 770, 9th ed. ACCOUNTS. In order to be audited by Town Auditors, 1 j Banks & Bros. 1896. Supervisors or Superintendents of the Poor, accounts must be itemized and ver- ified. Revised Stat- utes (Real Property Law, 8 248). p. 3595, Qthed.Banks & Bros. 1896. ACKNOWLEDGMENTS. Who may take. The acknowledgment or proof of a convey- ance of Eeal Property within the State may be made : Before a Justice of the Supreme Court, at any place within the State. Before a Judge, Clerk, Deputy Clerk or Special Deputy Clerk of a Court, a Not- ary Public, or a Mayor or Recorder of a City, a Justice of the Peace, Surrogate, Special Surrogate, Special County Judge or Commissioner of Deeds, or (Code, § 326) a Justice of the City Court of the City of New York within the district wherein such officers are authorized to perform official duties. 1 ACKNOWLEDGMENTS ACKNOWLEDGMENTS Continued. Code, S 3S9S. Fees. For taking and certifying the acknowledg- ment or proof of the execution of a writ- ten instrument. By one person 25 By each additional person 12 For swearing each witness thereto. . . . 6 Code, 9 3323. Acknowledgment of Power of Attorney. . . 25 Revised Stat- Authentication of: i tes (Real Property Law, 8 259), p. 3598, 9tli ed. Banks & Bros. 1896. A certificate of acknowledgment or proof, made within the State, by a Commissioner of Deeds, Justice of the Peace, or, except as otherwise provided by law, by a Notary Public (see Notary Public) does not entitle the conveyance to be read in evidence or recorded, except within the county where the officer resides at the time of making such certificate, unless authenticated by a certificate of the Clerk of the same county. Exception. But this section does not apply to a con- veyance executed by an agent for the Holland Land Company, or of the Pul- teney Estate, lawfully authorized to con- vey real property. Certificate of Authentication. Code, § 3304. County Clerk's fee for such certificate 25 ADDITIONAL ALLOWANCE Code, § 3373. Code, § 3353. Code, § 3354. Code, § 3353. ADDITIONAL ALLOWANCE. In Condemnation Proceedings. To Defendant: In the discretion of the Court, the defend- ant may be awarded an additional allow- ance of of the amount of award. In Foreclosure ; Partition ; Adjudica- tion of Will, etc. ; Claim to Real Property ; Attachment. To Plaintiff, if he pkevaii.: Upon a sum or value not exceeding |200. . Upon an additional sum or value not ex- ceeding $400 Upon an additional sum or value not ex- ceeding $1,000 If settled before judgment, one-half the above. But in no event to exceed in the aggregate . . . To Either Party : The Court may, in its discretion, award to any party a further sum as follows : In Foreclosure: Upon sum due or claimed But not to exceed In Partition^ or Difficult Case or Special Pro- ceeding : Upon the sum recovered or claimed, or the value of the subject-matter involved ; not to exceed r.c' o ^0 10^ $2,000 /"I 00 200 2r; 00 J/0 ADDITIONAL ALLOWANCE ADDITIONAL ALLOWANCE— Cont'd. Code, § 3563. To an Executor, Administrator, Guardian or Testamentary Trustee upon a judicial settlement or intermediate accounting, an additional allowance of not exceeding .... $10 00 in the discretion of the Court, for each day of trial and in preparing account and pre- paring for trial. (See, also, Surrogate's Courts.) Code, § 35G3. To an Executor or Administrator for dis- posing of Real Property ; not exceeding 5 00 a day, and e.-cpenses to be paid out of proceeds, and a sum in Surrogate's dis- cretion for Attorney's fees. {Tliis in lieu of commission.') Code, § 3564. To Domestics. See, Buffalo, Mukicipal Court of. Code, 8 3338. To Committee of the Property; Wliere his services exceed those of an Exec- utor or Administrator, he shall have rea- sonable additional compensation. To Supervisors of Counties; Revised Stat- The Board of Supervisors of any county utes (County T,aw 8 23) B may allow to each of its members for his 603, 9th ed. Banks & services in Bros. 1896. Making copy of assessment roll ; For the first 100 lines, ^er line 3 For the second 100 lines, per line 2 For all written lines in excess of 200 lines, per line 1 ADDITIONAL ALLOWANCE- ADDITIONAL COSTS ADDITIONAL ALLOWANCE— Cont'd. Revised Stat- utes (County Law. § 23), p. 603, 9tli ed. Banks & Bros. 1896. Tux roll. For each line of tax roll extended by him. . To a Supervisor, for investigation, or other extra duty when Board not in session. 1 2)e7' day and, if such services require attendance 5 $4 00 miles or more from the place of meeting of the Board, his actual expenses. To Town Supervisors; Revised Stat- utes (Town Law, § 178), p. 773, 9tli ed. Banks & Bros. 1896. For duties performed (except when attend- ing Board of Supervisors), per day 2 00 ' i ADDITIONAL COSTS TO DEFENDANT. Code, § 3358, In certain cases. When judgment is rendered in favor of de- fendant for a sum of money certain, or to recover a chattel; or a final order is made in a special proceeding instituted by Scate Writ, defendant is entitled in such case to his usual costs and oOC additional in the following cases; " /( 1. Where the action is against him for an act done in the performance of his duty as a public officer. i 2. Or where the action is against him foi- an act done by him in aid of a public of- ficer, or by command of such officer in the line of his public duty. 3. Or for taking a distress, making a sale. or any other act under statutory authority. ADDITIONAL COSTS — ADJUDICATION Code, § 3353. Code, § 3256. Code, § 3383. Code, § 3253. ADDITIONAL COSTS— Continued. But the defendant is not entitled tosucli ad- ditional 50^ where he unites in his answer with one not so entitled to the 50 %. This increase does not apiily to disbursements. ADJOURNMENT. Costs: As a condition of granting an adjournment the adverse party may require the pay- ment oi.not exceeding and witness fees; but, in the Citij Court of the Oity of Xeu: York, not exceeding and witness fees. I^r Justices' Court. For an adjournment, except where it is made by the Justice upon his own mo- tion ADJUDICATION UPON A WILL OR OTHER INSTRUMENT IN WRIT- ING. Additional Allowances in; To Plaintiff; Where the action is brought to * * * * procure an adjudication upon a will or other instrument in writing * * * * the plaintifjf, if a final judgment is ren- dered in his favor, and he recover costs, is $10 00 00 ADJUDICATION — ADVERTISEMENT Code, § 32S2. Code, S 3254. Code, § 3307. sub. 2. ADJUDICATION— Continued. entitled to recover, in addition to the costs prescribed iu the last section, the follow- ing percentages, to Le estimated upon * * * * the value of the property affected by the adjudication upon the will or other instrument, Upon a sum not exceeding $200 Upon an additional sum, not exceeding $400 Upon an additional sum, not exceeding $1,000 If settled before judgment -J the above. But in no event to exceed in the aggregate. . . . ADMINISTRATORS. See, ExECUTOBS and Administrators. ADVERTISEMENT. To Sheriff; For advertising during pendency of action personal property attached. Same as al- lowed sherifE for advertising personal property for sale by virtue of an execu- tion, viz See, Foreclosure by Advertisement. Printers. $2,000 0% 00 00 AFFIDAVITS-ALBANY, CITY COURT OF Code, § 843. Code, § 33S2. Code, 8 3*98. Revised Stat- utes (Insur- ance Law, § 137), p. 1193, 9th ed.Banks & Bros. 1896. AFFIDAVITS. Before whom may be taken. May betaken before u Judge, Clerk, Deputy Clerk or Special Deputy Clerk of a Court, a Notary Public, Mayor, Justice of tlie Peace, Surrogate, Special County Judge, Special Surrogate, County Clerk, Deputy County Clerk, Special Deputy County Clerk, or Commissioner of Deeds within the district in which the officer is author- ized to act. Fees for taking. A Justice of the Peace may charge for tak- ing Affidavit Other authorized Officers mtiy charge for taking Affidavit AGENT of Corporation, etc., not authorized to do business in this State; Fees payable by, to Slate ISuperintendent of In- surance for revokable License; In counties of 100,000 and over In counties less than 100,000, not exceeding. ALBANY, CITY COURT OF. (Formerly Justices' Court of Albany, changed to City Coui-t of Albany by Laws of 1884, ch. 122.) $200 25 10 12 00 00 ALBANY, CITY COURT OF. ALBANY, CITY COURT OF— Contin'd. Costs and Fees; Session Laws, Laws of 1881, No costs or fees in this court in any civil oh. 438, §1. action, or in any proceeding, for natural- ization ; but the same fees shall be charged in sunnmary proceedings to recover the possession of real property as are now al- lowed by law to Justices of the Peace (see that title) for like services. §3. Attorney's Fee; In all civil actions in which an issue of fact shall be tried there shall be allowed to the prevailing party and be included in the judgment by way of indemnity for his expenses, an attorney's fee as follows: When the amount involved shall be ^100 or more $10 7 00 When $60 and less than $100 00 When $30 and less than $60 5 00 When $10 and less than $30 2 50 When less than $10 10.^,- upon the amount involved. When plaintiff prevails, the amount of the judgment recovered by plaintiff siiall be deemed the amount involved. When defendant prevails, the sum claimed in the complaint shall be deemed the amount involved. When plaintiff shall recover judgment on default to answer, he shall recover * the oMorney's fee to wli ich he would he entitled upon the recovery of a judgment for the same amount after trml of an issue of fact 10 ALBANY, CITY OF-ALBANY COUNTY. ALBANY, CITY OF. Laws of 1897, ch. 170, § 6. Election Officers; Inspectors of Election, For each day of registration, and of revision of registration, for a special election For the election $5 5 5 00 00 00 For the canvass and return of the votes. . . Poll clerks. For the election 5 5 00 00 For the canvass of the votes Ballot clerks. • Each To be paid by the chamberlain upon the 5 00 certificate of the mayor. ALBANY COUNTY. To Deputy Sheriffs and Constables at- tending Court in ; Code, e 3318. For attending a sitting of a court of record ; for each day's actual attendance 3 00 and mileage ; as allowed to trial jurors in courts of record, which is (Code, § 3314), For going to and returning from the term, Code, § 977. not exceeding, per mile Note of Issue ; to be served once only. Notice of Trial ; to be filed once only. county of Kings and in the county of Albany, where a party has served a Notice of Trial, and filed a Note of Is- sue, for a term at which the cause is not tried, it is not necessary for him to serve 05 ALBANY COUNTY— ALTERNATIVE WRIT OF MANDAMUS Code, § !)~7. Code, 8 33- ALBANY COUNTY— Continued. a new Notice of Trial, or file a new Note of Issue for a succeeding term ; and tlie action must remain on the Calendar until it is disposed of. ALLOWANCE IN CONDEMNATION PROCEEDINGS. To Guardian, Committee, Trustee, At- torney ; The Court shall also direct in a final order, what sum shall be paid to the General or Special Guardian or Committee or Trus- tee of an Infant, Idiot, Lunatic or Ha- bitual Drunkard, or to an Attorney ap- pointed by the Court to attend to the in- terests of any defendant upon whom other tlian personal service of the Petition and Notice may have been made, and who has not appeared, lor costs and expenses and counsel fee, and by whom and out of what funds the same shall be paid. ALTERNATIVE WRIT OF MAN- DAMUS. See, Mandami's. 12 APPEALS— APPEALS, COURT OF Code, § 1335. Code, g 3351, sub. 3 Code, § 3351. sub. 5. Code, § 3254. Code, sub. 5. 3351, APPEALS. See, Appeals, Court of. Appellate Division of the Su- preme Court. County Court. Justices' Courts. State Board of Tax Commissioners. APPEALS, COURT OF. Limit of Time to take Appeals to; Appeal from final judgment must be taken within 1 year after judgment is entered. Appeal from an order, within 60 days after service of copy of Notice of Entry. Costs on Appeal; Making and serving case Making and serving case if more than 50 folios — additional Before argument For argument Damages for delay, by way of costs, in Court's discretion, not exceeding upon the amowntof the judgment, or the origi- ncd judgment, but, not to exceed in the aggregate Term Fees; For each Term, not exceeding 10, and ex- cluding Term of Argument 13 $20 10 80 60 2,000 10 00 00 00 00 105 00 00 APPEALS , COURT OF Code, e 1313. Ct. of Appeals Practice, Rule 1, p. 25, 4th ed. 1896, E H. Smith. Ct. of Appeals Practice, Rule 6, p. 48, 4th ed. 1896, E. H. Smith. Ct. of Appeals Practice, Rule 16, p. 98, 4th ed. 189fi, E. H. Smith. APPEALS, COURT OF — Continued. Costs in; If an appellant fail to transmit papers on appeal to the Court of Appeals, the re- spondent may do so, and he is entitled to tax the expense thereof as a disbursement when he recovers Costs. 1 1 Costs on dismissal; Where an appeal is dismissed with costs, general costs follow, whether the appeal is from an order or a judgment (White V. Anthony [1861], 23 N. Y. 164; Brown V. Leigh [1872], 50 N. Y. 427.) When appeal perfected; The appeal is perfected, and the forty days within which the copies of the case must be served begin to run when the requisite Undertaking for Costs is given and copy served. (Code, 1326.) Costs, by whom adjusted; The costs of the appeal to the Court of Appeals should be adjusted by the clerk of the court below and inserted in the entry of judgment on the Eemittitur. (Union Rubber Co. v. Babcock [N. Y. Super. Ct. 1854], 1 Abb. Pr. 262.) 14- APPEALS, COURT OF — APPEALS, CLERK OF THE COURT OF APPEALS, COURT OF — Continued. Ct. of Appeals Practice, Rule IB, p. 98, 4th ed. 18flS, E. H. Smith. Costs, how adjusted; When cause remitted to the Supreme Court ; Where the order of the Appellate Division is affirmed by the Court o£ Appeals witti Costs, and the cause is remitted to the Supreme Court, that court lias power to adjust the costs in cases wliere the Clerk can not do it. 1 Ct. of Appeals Practice, Interlocutory Order, Costs on; Rule 16, p. 98, 4th ed. 1898, E. H. Smith. The proceedings on a Remittitur of the Court of Appeals reversing an Interlocutory Order are interlocutory, and the costs are to be adjusted and collected as other in- terlocutory costs. 1 Ct. of Appeals Practice, Rule 16, p. 99, Special Proceedings, Costs in; Costs in Special Proceedings are in the 4th ed. 1896, E. H. Smith. discretion of the Court, and no costs fol- low its decision unless awarded by it. It seems that when granted, they should be at the same rate as for similar services in an action. APPEALS, CLERK OF THE COURT OF. Code, § 3300. Fees; Filing Notice of Appeal, and all papers transmitted therewith. (Return) 50 Filing any other paper 10 Drawing an Order, per folio ?,0 Entering an Order 20 10 and for each folio more than 2 APPEALS, CLERK OF THE COUliT OF Code, § 3300. In re Admis- sion of attorneys; Ct. of Appeals Practice, Rule 5, p. 153, 4th ed. 1896, E. H. Snaith. Same : Rule 5, p. 157. Same : Rule 7, p. 168. 4th ed. 1896, E. H. Smith. Ct. of Appeals Practice, Rule 1, pp. 26, 27, 4th ed. 1896, E. H. Smith. Ct. of Appeals Practice, Rule 6, p. ,50, 4th ed. 1896, E. H. Smith. APPEALS, CLERK OF THE COURT OF — Continued. Drawing a Judgment and for each folio more than 2 Entering a Judgment and for each folio more than 2 Certified copy order, record or other paper entered or filed, per folio Engrossing Eemittitur, per folio Certificate, other than that a paper, for the copying of which he is entitled to a fee is a copy For sealing any paper when required Certified copy of Regents' Certificate Certified copy of Order of Court of Appeals permitting Regents' Certificate to be filed nunc pro tunc Certified copy Clerkship Certificate Certified copy of Order of Court of Appeals permitting Clerkship Certificate to be filed nunc pro tunc Fees; On default in filing Return. Certificate, Order and copy to respondent that return has not been filed Order dismissing Appeal; On receipt of an affidavit from the respond- ent's attorney, proving the default and service of notice, as prescribed by the Rule the Clerk will enter the proper Order (which need not be drafted by the attor- ney) dismissing the appeal with costs, and will transmit a certified copy thereof to the respondent's attorney. The fee for such Order and copy is 16 81 25 10 25 10 10 10 25 50 00 00 00 00 50 00 APPEALS, CLERK OF THE COURT OF rt. of Appeals Practice, Kule 6, p. 50, 4th ed. 1896. E. H. Smith. Ct. of Appeals Practice, Rule 15, p. 8i 4th ed. 1896, E. H.Smith. Ct. of Appeals Practice, Rule 15, p. 88, 4th ed. 1896, E. H. Smith. APPEALS, CLERK OF THE COURT OF — Continued. Remittitur on Dismissal of Appeal; If the Return has been filed, a Remittitur will be issued and transmitted with the Order. The fee for Remittitur is Order of Affirmance by Default; On an affirmance by default, under the Rule, the Clerk drafts and enters the proper Order and furnishes a certified copy there- of to the respondent's attorney, who should thereupon serve notice thereof up- on the appellant's attorney as required by Rule 17, before Remittitur can issue, un- less the Court shall otherwise direct The fee for certified copy of the Order is. . Remittitur on Dismissal by Default; When an appeal is dismissed under this Rale, on the call of the calendar, the Clerk drafts and enters the proper Order and makes up a Remittitur, which, to- gether with a certified copy of the Order, is transmitted to the respondent's attor- ney, if he so requests, if not, the papers are transmitted to the appellant's attor- ney. The fee for Remittitur and certified copy of Order is 17 $2 00 00 00 APPEALS , CLERK OF THE COURT OP APPEALS, CLERK OF THE COURT OF — Continued. Ct. of Appeals Practice, Rule 15, p. 89, Remittitur on Dismissal by Consent ; An appeal may be dismissed by consent at 4tli ed. 1896, E. H. Smith. any time, by filing with the Clerlv a stipu- lation to that effect, signed by the respect- ive attorneys for the several parties, and stating whether the dismissal is to be with or without costs. On the receipt of such stipulation, the Clerk drafts and en- ters the proper Order, and, if a return has been filed, makes up a Remittitur, which, with a certified copy of the Order, is trans- mitted as may be directed by the stipu- lation. If the stipulation contains no di- rections on the subject, the papers are sent to the respondent's attorney, if he so requests ; if not, they are sent to the ap- pellant's attorney. The fee for Remittitur and certified copy 1 of Order is i^o 00 Order on Dismissal by Consent ; Rule 15, p. 89. If no return has been filed, only a certified copy of Order is sent down, the fee for which is 1 00 Ct. of Appeals Rule 16, p. 113. Remittitur on Decision ; Fee for 2 00 Ct. of Appeals Rule 20, p. 125. On Motion for Re-argument ; On the decision of the motion the Clerk drafts and enters the proper Order and 18 APPEALS — APPELLATE DIVISION OF THE SUPREME COURT APPEALS, CLERK OF THE COURT OF — Continued. Ct. of Appeals Rule 20, p. 125 transmits a certified copy thereof to the attorneys for the prevailing party. The fee for entering the Order and furnish- ing a certified copy thereof is $1 00 Code, 8 3283. Account to Comptroller. The Clerk of the Court of Appeals must, within 10 days after January 1, and July 1, in each year render to the Comptroller an accurate account under oath, of all fees received by him for his official services, since the last account was rendered ; and must pay the same into the treasury of the State. APPELLATE DIVISION OF THE SU- PREME COURT, APPEAL TO. Code, 9 1351. Limit of Time to Take ; Must be taken within 30 days after the ser- vice of copy of judgment and Notice of Entry. Costs on Appeal ; Code, e 3251, sub. 3. Making and serving case 20 00 Making and serving case if more than 50 folios — additional 10 00 Code, 6 3261, Before argument 20 00 aub. 4. For argument 40 00 Term Fees ; Code, § 3251, BUb. 3. For each Term, not exceeding 5, and ex- cluding Term of Argument 10 00 1 APPELLATE DIVISION OF THE SUPREME COURT-APPEAISER APPELLATE DIVISION OF THE SU- PREME COURT, APPEAL TO— Con. Clerk's Fees ; In Cases on Calendar ; Argument Fee, to be paid by appellant . . . $1 00 For Eeraittitur 1 GO .'SO Filing Eeturn In cases not on Calendar, or if on Calendar, KJ\J disposed of without argument ; each order 50 APPRAISER. Code, e »566. Appointed by Surrogate: Compensation ; An Appraiser appointed by the Surrogate is entitled to compensation in the Surro- gate's discretion, not exceeding per day, 5 00 and expenses. Code, § 2566. In Attachment Proceedings: Compensa- tion ; Not exceeding, per day. 2 00 Code, 8 3307, sub. 2. See, Sheriff's Fees. Salvage Appraisers, how composed ; utes (Town Shall be three disinterested freeholders. Law, §146), p. 764, 9th ed. Banks & Compensation, per day 5 00 Bros. 1896. and expenses, to be paid by the person upon whose application they shall have been appointed. Revised Stat- Allowances ; utes (Town Law, § 145), p. Shall be entitled to a reasonable allowance 764, 9th ed. Banks & for their services and expenses out of the Bros. 1896. property saved. 20 APPRAISER — ASSESSORS Revised Statutes (Town Law, §1*5), p. 764, 9th ed. Banks & Bros. 1898. Code, § 2371. Revised Statutes (Tax Law, § 170), p. 3375, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 1896. APPRAISER— Continued. Limited ; But salvage claimed in any case shall not exi3eed of the value of the property or proceeds. See, Coroners, Sheriffs, Wreck-Masters. ARBITRATORS. Same as Eeferees, which see. ARREST, ORDER OF See, Order of Arrest. "■ ASSESSORS, STATE. Abolished, and duties transferred to State Board of Tax Commissioners, which see. ASSESSORS, TOWN. Compensation, per day. See, Town Officers. 21 00 ASSIGNEE - ATTACHMENT Revised Stat- utes (Laws of 1887, ch. 466, §26), p. 2438, 9th ed. Banks & Bros. 1896. Code, e 33»0. Code, S 3304. Code, 8 3332. Code, 9 8323. ASSIGNEE. Compensation; Commission, on the whole sum which comes into his hands - Expenses; Amount paid his sureties on his bond, hut not to exceed per annum on the amount of the bond. ASSIGNMENT OF JUDGMENT. To County Clerks ; For filing and entering Assignment of Judgment ATTACHMENT. Issuing; To Justice for issuing Warrant of Attach- ment Levying; To Constable for serving a Summons and levying Warrant of Attachment Mileage; And mileage both ways, per mile. to be computed from place of service to place -where returnable. 22 $1 ATTACHMENT Code, 9 3333. Code, § 8565. Code, § 3307, sub. 2. Code, § 3252. Code, § 3254. ATTACHMENT— Continued. Mileage Limited ; Where two or more mandates are served or executed in one special proceeding, and one journey only is necessary therefor, the mileage allowed is limitud to the one journey, i. e., going and returning. To Appraiser in ; Compensation of; not exceeding, per day. See, Sheriff's Fees. Additional Allowances to Plaintiff; * * * Where, in any action, a warrant of attachment against property has been is- sued, the plaintiff, if a final judgment is rendered in his favor, and he recover costs, is entitled to recover, in addition to the costs prescribed in the last section, the following percentages, to be estimated upon * * * the value of tlie prop- erty attached, not exceeding the sum re- covered or claimed. Upon a sum, not exceeding $200 Upon an additional sum, not exceeding $400 Upon an additional sum, not exceeding $1,000 If settled before judgment, one-half the above. Bui in no event to exceed in the aggregate . . . 23 $2 2,000 00 10;? 2fo: 00 ATTACHMENT OF A VESSEL — ATTORNEY, POWER OF Code, § 3439, Ch. 4W, of Laws of 1807. Revised Stat- utes (Laws of 1863, ch. 482, § 14), p. 2201, 9th ed. Banks & Bros. 1896. Re-enacted J>v Laxos of 1897, ch.Ul9:— Code, § 3439. ATTACHMENT OF A VESSEL. Vessel Liens, Foreclosure of, Costs on; Filing Notice of Lien For applying for and procuring a Warrant: If the lien is $50 or under If tlie lien exceed $50 and is not more than $250 If the lien exceed $250 and is not more than $1,000 If the lien exceed $1,000 For attending proceedings upon the dis- charge of the Warrant on the execution of an undertaking Sheriffs Fees ; For serving Warrant For returning Warrant For the expenses of keeping Vessel in cus- tody; The necessary sums paid, not exceeding, per day Shall not he allowed expenses of custody upon more than one V/arrant at the same time. ATTORNEY, POWER OF. To Justices of the Peace ; For the acknowledgment of a Power of Attorney 24 10 20 30 40 10 00 00 00 00 00 00 00 00 50 25 ATTORNEYS Code, § 3372. Code, § 66. Code, § 3336. ATTORNEYS. Allowance in Condemnation Proceedings; The Court shall also direct in a final ordei' what sum shall be paid * * * to an attorney appointed by the Court to at- tend to the interests of any defendant upon whom other than personal service of the Petition and Notice may have been made, and who has not appeared, for costs and expenses and counsel fee, and by whom and out of what funds the "same shall be paid. Compensation ; Is governed by agreement, express or im- plied, which is not restrained by law. Lien for ; From the commencement of an action or the service of an answer containing a counterclaim, the attorney who appears for a party has a lien upon his client's cause of action or counterclaim, which attaches to a verdict, report, decision or judgment in his client's favor, and the proceeds thereof in whosoever hands they may come; and can not be affected by any settlement between the parties before or after judgment. Compensation in Lunacy Inquiry; Where a Committee of the property is ap- pointed, the Court must direct the pay- 25 ATTORNEYS — AUCTION EEKS Code, § 3330. Revised Stat- utes (Liquor Tax Law, 8101. p. 3464, 9th ed. Banks & Bros. 1S96, as amended by Laws of 1097, cli. 312. Re\'ised Statutes {Donjestic Commerce Law, 8 51, p. 3525, 9th ed. Banks & Bros. 1896. ATTORNEYS— Continued. ment by him, oat of the funds in liis hands, of the necessary disbursements of the Petitioner, and a reasonable sum for his costs and counsel fee ; and may direct the Committee to pay noi exceeding and dishuTseiiienls to the attorney for the adverse party. Defending or Prosecuting for Poor Person; \A^hen to receive Costs. See, Poor Person. ATTORNEYS, EXCISE. How appointed ; The State Commissioner of Excise shall appoint counsel and attorneys at a Salary; as agreed upon by the State Commissioner. See, Excise. AUCTIONEERS. Commissions; Unless a different compensation is agreed upon bv previous arrangement Penalty; For a violation of this section, he shall refund the money illegally received, and forfeit $50 00 250 00 26 AUCTIONEERS New York Consolidation Act, 8 1995, p. 4SZ, beinc Laws of 1S83, oil. 410. Same, B 1996. AUCTIONEERS. In the City and County of New York No auctioneer shall hereafter demand or re- ceive for his services, in selling, at public auction, any real estate directed to be sold by any judgment or decree of any court of this state, a greater compensation or fee than fo?- each parcel separately sold ; but where such sale is made at any public sales- room, said auctioneer may demand and receive such farther amount not exceed- ing for each parcel separately sold as he ma}^ have actually paid for the privilege or right of making said sale in such sales- room as aforesaid, but where one or more lots are so sold at public auction with the privilege to the purchaser of taking one or more additional lots at the same rates or price, nothing hei'ein contained shall be construed to prevent the auctioneer making such sale, from demanding and receiving for his services the compensa- tion or fee above allowed, for each addi- tional lot taken by such purchaser under such option or privilege. Fees not to be shared with interested parties ; No fees or compensation which any auc- tioneer receives, or is entitled to receive, on any sale under the provisions of the preceding section shall be divided with, or any portion thereof, either directly or indirectly, allowed or paid to, the receiver, referee, sheriff, or other officer under 27 $15 00 00 AUCTIONEERS -AUDITORS, TOWN New York Consolidation Act, § 1996, being Laws of 1883, ch. 410. AUCTIONEERS— Continued. whose direction such sale is made, or to any of the attorneys in the action or pro- ceeding. Penalty. Same, § 1997. Any person who shall violate any of the provisions of the two preceding sections shall be deemed guilty of a misdemeanor, and shall, upon conviction, be punished by a fine of not less tlian $250 00 and not exceeding 500 00 for each offense, and also by the revoca- tion of his license as auctioneer. Laws of 1897, AUCTIONEER'S LICENSE, ch. 682, § 2. In cities of 1,000,000 or more, per annum. 250 00 §4. Bond of two real estate sureties, each 2,000 00 Revised Stat- utes (Town Law, §176), p. 773, 9th ed. Banks & Bros. 1896. AUDITORS, TOWN. How composed ; (Consist of three members elected at town meeting.) Compensation ; In towns of less than l'2fl00 ; For not exceeding 10 days in one year, per day S 00 In towns of WflOO and upwards; For not exceeding 30 days in one year, per day 3 00 28 BAIL, UNDERTAKING OF— BIRTH, KEGISTERING Revised Stat- utes (Laws of 186B,ch. 693, 8 3, thus amended by Laws of ]884, oh. 188), p. 2239, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Eli^ction Law, § 18), p. 3140, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, 8 178), p. 773, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Banking Law. 8 205), p. 1123, 9th ed. Binks& Bros. 189,1. Revised Stat- utes (Laws of 1866, ch. 692, 8 4), p. 2340, 9th ed. Banks & Bros. 1896. Public Health Law, Laws of 1893, oh. 661, § 22, as amended by Laws of 1897, ch. 138. BAIL, UNDERTAKING OF. To Justices of Peace in Criminal Cases ; For drawing an Undertaking of Bail BALLOT CLERKS. Fees ; In cities of tlie first class (250,000 or more), and in the City of Albany — {Laws of 1897, ch. 110, § 6), Compensation, per day In towns ; Compensation, per day BANKS, STATE SUPERINTENDENT OF; As attorney for foreign mortgage companies trans- acting business in tliis state, npon whom process may be served. For each copy of process served upon him to be paid by the plaintiff at time of service, to be recovered by him as taxable disbursements, if he prevail. BASTARDY PROCEEDINGS. Justice of Special Sessions; Compensation in ; For services when associated with another Justice of the Peace, in cases of Bastardy, per day BIRTH, REGISTERING. Local Boards of Health shall charge the municipality; For registering each birth and shall charge any person desiring the same; For copy of record, not e.xceediiig For certifying copy, not exceeding an additional And shall pay To the physician, midwife, parent or custodian, one of whom must return certificate of birth within 30 days (which shall be a charge on the municipality). 29 $5 2 25 00 00 00 00 25 25 25 25 BONDS AND UNDERTAKINGS BONDS AND UNDERTAKINGS. Code, § 3304. Fees of County Clerks ; Filing and entering Bond of Collector or officer to receive Taxes 12 Searching for such a Bond 6 Revised Stat- utes (General Municipal Law, § 9), p. 584,9tlied. Banks & Bros. 1896. Code, 6 3307, sub. 12. Entering Satisfaction thereof For registering County Bonds 12 25 $1 00 Fees of Sheriff; For taking Bond for liberties of the jail. . Code,§ 3333. Fees of Justice of the Peace ; For drawing Bond or Undertaking For drawing, copying, and certifying a Bond and Undertaking, a Eecognizance, or other written security, and filing the same with the County Clerk or other offi- 25 cer with whom it must be filed 25 Revised Stat- utes (County T,nw ? 237^ Official Bonds and Undertakings ; Including the Bonds of Executors, Admin- p. 659, Qtlied. Banks & Bros. 1896. istrators, Guardians and Trustees, required by law to be filed in the office of the County Clerk or Surrogate, shall also be recorded in such offices respectively, in a book to be provided and kept in each of such offices, to be designated " Book of Official Bonds and Undertakings." County and Surrogate's Clerks Recording Fees; The County Clerk and Surrogate's Clerk shall respectively be entitled to the same 30 BONDS AND UNDERTAKINGS - BROKEEAGE Code, § 3304. Revised Stat- utes, p. 1T80, § 1, 9th ed. I3aiiks & Bros. 1898. Revised Statutes, p. 1780, § 2. P. 1780, § 3, 9th ed. Banks & Bros. 1896. BONDS AND UNDERTAKINGS— Con'd. fees for such recording, as are allowed to County Clerks lor recording conveyances, viz.: Eecording an Instrument, per folio except that in counties where the Surro- gate's Clerk is a salaried officer he shall not be entitled to any fee for such services. BOUNTY. See, Wild Beasts. BROKERAGE. Rate Chargeable; Eate for procuring loan (except on real es- tate security) of $100 (and in same proportion for any sum). Rate for Renewal; For making or renewing any bond, bill, note or other security given for such loan or forbearance, or for any counter bond, bill, note or other security concerning same Excess, how Recovered ; Excess over rate may be recovered within one year. If neglected for one year. Overseer of Pooi' may recover. See, Agents. Pawnbrokers. 31 BROOKLYN AND NEW YORK— BUFFALO, MUNICIPAL COURT OF Revised Citv Charter, 9 500. Revised City Charter, see Session Laws, Laws of 1891, ch. 106, title 23, §462. BROOKLYN AND NBVJ YORK. County Canvassers in. See, County Canvassers. BROOKLYN. Costs in Justices' Courts. See, Justices' Courts, Brookltit. BUFFALO, CITY OF. Fees for Copy Record; To any Clerk of a City Department, for certified copy record, per folio and, for certificate _ BUFFALO, MUNICIPAL COURT OF. Fees, Costs and Disbursements same as Jus- tices' Courts, except as otherwise provided herein. To Plaintiff who has appeared by attorney at law, and prevailed, the following Costs, to be included in the Judgment. Where action is for wages ; or "Where damages $25 or more, but less than $100 Where damages $100 or more, but less than $200 Where damages are $200 or more, but less than $300 Where damages $300 or more 32 7 10 BUFFALO, MUNICIPAL COURT OF Revised City Charter, § 463. BUFFALO, Municipal Court of— Cont'd. To Plaintiff, Additional Costs ; Upon trial of issue of fact and damages $50 and not more than $100 $5 00 Upon trial of issue of fact and damages $100 and not more than $200 10 00 Upon trial of issue of fact and damages exceed $200 15 00 To Defendant, if he prevail on trial, he shall be entitled to judgment for the amount of fees and disbursements allowed defendant by law, and also Additional Costs as follows: Where plaintifiE shall have demanded in his complaint, or sought to obtain upon trial $50 or more, but less than $100 8 00 Where plaintiff shall have demanded in his complaint, or sought to obtaiji upon trial $100 or more, but less than $200 15 00 Where plaintiff shall liave demanded in his complaint, or sought to obtain upon trial $200 or more, but less than $300 17 00 Where plaintiff shall have demanded in his complaint, or sought to obtain upon trial exceedino; $300 25 00 Revised City Where domestic is plaintiff in action to re- Charter, 8 458. cover wages, if she is entitled to costs, she shall receive an additional 5 00 And a domestic, is entitled to full costs upon a settlement. 33 BUFFALO, MUNICIPAL COURT OF Revised City Charter, 8 464. Revised City Cliarter, § 467. BUFFALO, Municipal Court of— Cont'd. Fees : To Clerk, Trial fee : Issue of Law To Clerk, Trial fee : Issue of Fact, 1 day . To Clerk, Tiial fee : Issue of Fact, each additional day Making a return upon an appeal from a judgment Upon such appeal, return of evidence taken on trial, when evidence not taken by official stenographer, for each folio exceed- ing fifty For entering Judgment of not exceeding $50 For entering Judgment exceeding $50 .... Stenographer's fee for transcript of minutes, ■per folio Note. — Judges, Clerks and Deputy Clerks shall each have the same power to administer oaths and take acknowledgments as a Justice of the Peace of Towns. The Clerk or Deputy Clerk shall demand and receive prepayment of all fees for process, making out and filing bonds, undertakings, affidavits and other papers, allowed by law to Justices in Justices' Court, or by this act. 75 75 25 00 25 50 34 CANVASSERS, STATE BOARD OF - CERTIFICATE CANVASSERS, STATE BOARD OF. Revised Stat- utes (Election Law. §138), p. 3208, 9th ed. Banks & Bros. 1896. How constituted; The Secretary of State, Attorney General, Comptroller, State Engineer and Sur- veyor, and Treasurer, shall constitute State Board of Canvassers, three of whom shall constitute a quorum. CAVEAT. Revised Statutes (Executive Law, §26, sub. 1), p. 370, 9th ed. Banks & Bros. 1896. To Secretary of State; For entering a caveat m CERTIFICATE. To Clerk of Court of Appeals; Code, § 3300. For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy 25 In re admis- For a certified copy of Kegents' Certificate . $1 00 attorneys : Court of Ap- peals Practice, Rule 5, p. 153. Same ; Rule 5, p. 157, 4th ed. 1896, E. H. Smith. Court of Appeals Practice, Rule 1, pp. 26, 27, ith ed. Code, § 3304. For a certified copy Clerkship Certificate . . For a certificate, order and copy to respond- ent that return has not been filed 1 1 00 50 County Clerks; For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy For drawing the necessary certificates of the 25 result of canvass of votes, per folio .... 18 35 CERTIFICATE Code, : 3304. Revised Stat- utes, p. 1838, §§ 18, 19, 9th ed. Banks & Bros. 1896. Revised Statutes (Executive Law, § 85), p. 385, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Laws 1840, ah. 238), p. 2055, 9th ed. Banks & Bros. 1896. Code, § 3304. Code, § 3333. Code, 8 3333. CERTIFICATE— Continued. And for the necessary copies thereof, per folio Eecording same, per folio Of Official Character; Of certain ofiicers taking acknowledgment, is required to entitle instrument to be recorded or read in evidence in another county. If taken by Commissioner of Deeds. If taken by Notary Public. If taken by Justice of the Peace. Fee of County Clerk therefor . Justices of the Peace; For making the necessary return and certifi- cate to the deposition of a witness, upon an order made, or commission issued, by a Court of Record of the state, or in a court in another state or terri tovy, or a foreign country, per folio For drawing, copying and certifying a bond, an undertaking, a recognizance, or other written security, and filing the same with the County Clerk, or other officer with whom it must be filed 36 CERTIFICATE -CERTIFICATE OF INCORPORATION CERITFICATE— Continued. Revised Stat- utes (Laws of lS66,ch.692,§3, thus amended bv Laws of 1884, ch. 188), p. 2239, 9tli ed. Banks & Bros. 1896. Justices of the Peace in Criminal Cases; For each order in writing or certificate re- quired by law See, Copies. Transcripts. 25 To Register of the City of New York; Consolidation Act, § 1785 (being Laws of 1883, ch. 410). Every certificate, otlier tlian that a paper, for the copying of wliich he is entitled to a fee, is a copy 25 To Sheriffs ; Code, § 3307, sub. 9. Making duplicate certificates of sale of real property by virtue of an execution, per folio 25 CERTIFICATE OF INCORPORATION. To Secretary of State; Revised Statutes, (Executive Law, § 26), pp. 370-1, sub. 12, as amended by For filing and recording the original certifi- cate of incorpoi-ation of a railroad corpo- ration for the construction of a railroad in a foreign country 1550 00 ch. 411. For filing the original certificate of every other railroad corporation 25 00 For filing the original certificate of any other stock corporation 10 00 For filing any original certificate of incorpo- ration drawn under article 2 of the Mem- bership Corporations Law 10 00 sub. 13. For filing the certificate of a foreign corpo- ration desiring todobiLsinessin the state. 10 00 37 CERTIFYING RECORDS-CERTIORAKI Code, § ai43. Revised Stat- utes (Laws 1866, ch. 692, §4), p. 2240, 9th ed. Banks & Bros. 1896. Revised Statutes (Tax Law, §254), p. 3311, 9th ed. Banks & Bros. 1896. CERTIFYING RECORDS. See, Eecords. CERTIORARI. Costs ; Not exceeding anci disbursements may be awarded by the final order, in favor of or against eitlier party in the discretion of the Court. Fees : In Courts of Special Sessions; For Eeturn to any Writ of Certiorari. (To be paid by tlie county.) Costs, when allowed; Costs shall not be allowed against the offi- cers whose proceedings may be reviewed under any such writ, unless it shall appear to the Court, that they acted with gross negligence, or in bad faith, or with malice in making the assessment complained of. Costs, when awarded against Petitioner; If the Writ shall be quashed or the prayer of the Petitioner denied. Costs shall be awarded against the Petitioner, not ex- ceeding the costs and disbursements taxa- ble in an action upon the trial of an issue of fact in tlie Supreme Court. 38 $50 00 00 CHAMBERLAIN OF NEW YORK — CHAKITIES, STATE BOARD OF CHAMBERLAIN OF NEW YORK. Fees; Code, § 3381, and charter of New York city; Laws of 1897, ch. 378, §198. A County Treasurer, or, in the city and county of New York, the Chamberlain, is entitled to the following fees: For receiving money paid into Court 1 ! For paying out the same i% For investing money, pursuant to the direc- tion of a Court : Not exceeding $200 ifo Upon the excess over $200 1% For receiving the interest upon an invest- ment and paying the same to the person ! entitled thereto ¥/o CHARITIES, STATE BOARD OF. 1 State Chari- Appointed by the Governor by and with ties Law, as amended hv the advice and consent of the Senate. ch. 437, Laws of 1897, § 3. Composed of twelve members, being one ap- pointed from and residing in each judicial district, one additional member for the county of Kings, and three additional members from the county of New York. Term, — eight years. , Revised Commissioners, each day of meeting $10 00 Statutes (State Chari- ties Law, § 5), p. 3324, 9th ed. Banks & Bros. 1896. but not exceeding $500 per year ; and ex- penses. 39 CHATTEL MORTGAGES CHATTEL MORTGAGES. Where filed; Lien Law, ch. 418, Laws of 1897, § 92. On a canal boat, steam tug, scow, or other craft, or of the appurtenances thereto, navigating the canals of this state, must be filed in the office of the Comptroller. Every other chattel mortgage — In the city of New York must be filed in the office of the Eegister of the city and county of New York. In the city of Brooklyn, in the office of the Eegister of the county of Kings. Elsewhere, in the office of the city or town clerk, unless there is a county clerk's office in such city or town, in which case it must be filed therein. To Clerks and Registers : Fees for filing; §94. For filing each instrument or copy 6 For entering the same 6 6 For searching for each paper. For certified copies of such instruments or copies, the same fees as are allowed by law to clerks of counties for copies and certificates of records kept by them, viz.: Code, § 3304. For copy of an order, record or other paper entered or filed, per folio 8 For a certificate other than that a paper, for the copying of which he is entitled to a fee, is a copy 25 40 CHATTEL MORTGAGES — CITATION Lien Law, Laws of 1897, ch. 418, §94. Revised Statutes (Laws 1895, ch. 804, §1), p. 3105, 9th ed. Banks & Bros. 1896. Same, § 4, p. 3106. Same. § 5, p. 3107. Same, § 13, p. 3108. Code, § 3317. CHATTEL MORTGAGES — Continued. To THE State Comptroller: For filing eacli instrument or copy and en- tering tlie same For searching for each paper For certified copies of such instruments or copies, the same fees as are allowed by law to be charged by the Comptroller for copies and certificates of records kept in his office. See, Comptroller. CHIROPODY. Pedic Society ; see reference for provisions as to. Examiners in Chiropody, Board of; Three members of Pedic Society shall be Board of Examiners in Chiropody. Examination fee entitling to not more than three examina- tions. Pedic Society; Chiropodist must he mevibirof; Every person on receiving Certificate of qualification, shall pay Membership Fee to the Pedic Society Registration ; Chiropodists must register with the County Clerk. Fee tlierefor CITATION. To Printers; For first insertion, per folio . . . For other insertions, per folio . §10 25 25 00 15 00 00 75 50 41 CITIES Revised Statutes {Constitution, art. 12, § 3) . p. 83, 9th ed. Banlis & Bros. 1896. CITIES. First class, 250,000 population or more. Second class, 50,000 or more and less than 250,000. Third class, less than 50,000. City Court of Albany; See, Albany, City Court of. City Court of the City of Geneva; See, Geneva, City Court of the City of. City Court of the City of Hudson; See, Hudson, City Court of. City Court of the City of New York; See, New York, City Court of the City of. City Court of the City of Rensselaer; See, Eensselabr, City Court of the City of. City Court of Troy; See, Troy, Justices' Court of the City of. City Court of Utica; See, Utica, City Court of. City Court of the City of Watertown; See, Watertown, City Court of the City of. City Court of Yonkers; See, Yonkers, City Court of. 42 CLAIMS, COURT Or Laws of 1697, ch. 36. Code, g§ 263 to fSSO. §ac3. 3 274. 8 279. S280. CLAIMS, COURT OF. How constituted; To consist of three Judges appointed by the Governor, by and with the advice and consent of the Senate. Term — six years. Costs; Costs, witnesses' fees and disbursements shall not be taxed, nor shall counsel or attorney fees be allowed by the court to any party. Salaries; Judges, per annum and expenses not exceeding, per annum. Clerk, per annum Deputy Clerk, per annum Stenographer, per annum and for copies of minutes and testimony furnished at request of claimant, per folio Marshal, per annum The Clerk, Deputy Clerk, Stenographer and Marsha], shall also be paid actual expenses while in discharge of duties outside the city of Albany. $5,000 00 500 00 4,000 00 2,500 00 2,500 00 5 1,200 00 43 CLAIM TO KEAL PKOPEETY — CLERKS' FEES CLAIM TO REAL PROPERTY. Additional Allowance in; Code, S 3253. Where the action is brought * * * to compel the determination of a claim to real property, the plaintiff, if a final judg- ment is rendered in his favor, and he recover costs, is entitled to recover, in addition to the costs prescribed in the last section, the following percentages, to be estimated upon the amount found to be due upon, or the value of the claim. Upon a sum not exceeding ,$200 Wo Upon an additional sum, not exceeding 8400 ^■>r Upon an additional sum, not exceeding $1,000 2','c If settled before judgment one-half the above. Code, S 3364. But in 710 event to exceed in the aggregate. . . .$2,000 00 CLERKS' FEES. See, Appeals, Court of. ll Appellate Dirisiox. Ballot Clerks. il Eoxrts AXD Undertakings. 11 Buffalo. Buffalo, Municipal Court of. Certificate. Chattel Mortgage. Clerk's Fees in Civil Actions Generally. Clerk's Fees in Criminal Cases. Clerks of the Polls. Clerks of Surrogates' Courts. 44 CLERKS' FEES CLERKS' FEES— Continued. See, Conditional Sales. County Clerks. Deeds. Election Officers. Hudson, City Court of. Impeachment, Court of. Judgments. Law Students. Lien Against a Yessel. Mechanic's Lien. Mortgage. Naturalization. New York, City Court of. New York, District Courts. New York, Court of General Sessions. Notice of Appeal. Notice of Mechanic's Lien. Notice, Publishing. Notice of Trial. Notification. Poll Clerks. Recording. Eegistration. Remittitur. Rochester, Municipal Court of. Satisfaction. Searches. Subpoenas. Supreme Court, Appellate Divis- ion. Surrogates' Courts. Syracuse, Municipal Court of. Term Fees. Town Clerks. Transcripts. 45 CLERKS' FEES-CLERKS' FEES IN CIVIL ACTIONS GENERALLY Code, § 3301. Code, § 3303. CLERKS' FEES— Continued. See, Troy, Justices' Court of. U. S. Deposit Loans. Utica, City Court of. Wills. CLERKS' FEES IN CIVIL ACTIONS GENERALLY. Upon the Trial Entering final Judgment or Order and for each folio exceeding 10 Entering any other Order or Interlocutory Judgment, per folio exceeding 5 Certified or other copy of Order, Record or other paper, per folio Certifying copy Judgment or Order, per folio Certified copy Transcript of Judgment. . . . Filing Transcript and docketing or redock- eting a Judgment therein Note. — Stipulation equivalent to Certificate. The parties may stipulate that a paper is a copy of a paper whereof a certified copy is required, and such stipulation is equivalent to certificate. Certain Clerks excepted; Sec. 3301 does not apply to the Clerk of a Surrogate's Court, of the City Court of the City of New York, of the City Court of Yonkers, of the Justices' Court of the City of Albany or of a Mayor's or Re- corder's Court. See, County Clerks. 46 $1 00 50 10 10 5 1 12 CLERKS' FEES IN CIVIL ACTIONS CtENERALL¥-IN CRIMINAL CASES CLERKS' FEES IN CIVIL ACTIONS GENERALLY-Continued. Records; Code, § 961. For searching for, making transcripts of, and certifying Records, Clerks of Courts shall receive therefor the fees allowed by law, or the fees allowed therefor to the County Clerk, which are as follows : Code, % SSOU. For searching for any paper deposited with him for safe keeping ; for each paper opened and examined 3 For copy of an Order, Eecord or other paper entered or filed, per folio 8 For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a cop}'' 25 See, County Clerks. Revised Statutes, p. 19«, 9th ed. Banks & Bros. 1896. CLERKS' FEES IN CRIMINAL CASES. Swearing a witness 6 19 Entering or respiting a Recognizance Calling and swearing a jury Entering a sentence in the minutes kept by him m For every certified copy thereof 124 For a transcript thereof for the Secretary of State 12* Copies of Records, Indictments and other proceedings ; the like fees as are allowed in civil cases for copies of papers filed in his office, viz 8 Code Crim. Pro. § 656. For copies of Commission and Return, per folio 5 47 CLERKS OF THE POLLS — COLLECTIONS Revised Statutes (ElectionLaw, 8 18), p. 3140, (Itli ed. Banks & Bros. 189e. Revised Stat- utes (Town Law, §178), p. 773, 9tli ed. Banlis & Bros. Code, § 3307, sub. 7. CLERKS OF THE POLLS. Compensation of; In cities of the first class (250,000 or more), per day In towns, per day CLERKS OF SURROGATES' COURTS. See, Subrogate. COLLECTIONS. To Sheriffs; For collecting money by virtue of an execu- tion, warrant of attachment or attachment for the payment of money ; or by virtue of a warrant for the collection of money issued by the Comptroller, or by a County Treasurer : In New Yore, Kings and Westchester: On amount collected up to $250 On residue of amount collected In other Counties : On amount collected up to $250 On residue of amount collected 48 COLLECTOKS Revised Statutes (Tax Law. § 811, p. 3246, 9th ed. Banks & Bros. ISai). Revised Stat- utes (Laws of 1870, ch. 291, §6), p. 3298, 9th ed. Banks & Bros. 1896. Revised Statutes (Consolidated School Law, 8 81), p. 3869, 9th ed. Banks & Bros. 1896. Revised Statutes (County Law. §115), p. 639, 9th ed. Banks & Bros. 1896. COLLECTORS. Of Towns; Fees. If taxes paid within 30 days from day of Notice: and aggregate amount shall not exceed $2,000 $10 1 2% 5% ^% 5% 10 00 00 if aggregate amount exceeds $2,000 . . Oil all taxes collected after expiration of 30 days These i^erceniages to be collected in uddillon to amount of tax. On amount of taxes returned to County Treasurer unpaid Of Villages; Fees. If taxes paid within 15 days from Notice. . If taxes paid after 15 days' Notice To he collected in addition to amount of tax. Of School Taxes; Fees. If paid within two weeks from Notice. . . . To he collected in addition to amount of tax. Mileage ; In case of levy and sale, per mile to be computed from the school-house in such district. Of Dog Tax; Fees. On every $100 collected and for each dog killed 49 COLLECTORS— COMMISSIONERS, ETC. Code, § 3304. Re%4sed. Statutes (Laws 1863, cL. 73), p. 3029, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1837, oh. 150, 8 15), p. 2039. 9th ed. Bauks & Bros. 1896. Revised Stat- utes (Laws of 1837, ch. 150, § 18), p. 2030. 9th ed. Banks & Bros. 1395. COLLECTORS— Continued. Bond of; County ClerJcs Fees. For filing and entering Bond of Collector or officer to receive taxes Searching for such bond Entering satisfaction thereof COMMISSIONERS FOR LOANING MONEY OF THE U. S. DEPOSIT FUND. Fees; Fees and Disbarsements in case of sale of lands or advertising, as follows : For serving each Advertisement: Expen- ses, and but not exceeding in any one foreclosure . . . For preparing Notices Money Received : To Whom Paid and When; To iiay to the State Treasurer on first Tues- day of November money received, and interest at Percentage Relainable. But may retain on sums up to $25,000. . . . On next $25,000 But when amount exceeds $50,000, to re- tain only But when amount exceeds $50,000 in city and county of New York, to retain 50 SI 10 5 COMMISSIONERS OF DEEDS Revised Statutes (Executive Law, § 86), p. 386, 9th ed. Banlis & Bros. 1898. Revised Stat- utes (Laws of 1840, ch. 238), p. 2055, 9th ed. Banks & Bros. 1896. Code, § 3398. Revised Statutes (Executive Law, § 89), p. 388, 9th ed. Banks & Bros. Charter of New York City, (Laws of 1897, ch. 378), §58. COMMISSIONERS OF DEEDS. Term, and How Appointed; Appointed for two years by Common Coun- cils of Cities. In Towns Abolished; Commissioners of Deeds in Towns abolished and powers devolved upon Justices of the Peace. Fees; For administering an Oath or Affirmation, and certifying the same when required, except where another fee is specially pre- scribed hy law For taking and certifying the acknowledg- ment or proof of the execution of a writ- ten instrument. By one person By each additional person For swearing each witness thereto Fees: Appointed for Another State; If appointed for another state, not exceeding four times amount allowed hy such state, a7id not to exceed in any case ; for taking proof or acknowledgment of a written instru- ment, or administering an oath In the City of New York; How appointed ; By the Board of Aldermen. Term — two years. Fee for appointment. to be paid to the City Clerk. 51 COMMISSIONERS OF DEEDS- COMMISSIONERS OP HIGHWAYS Re\4sed Statutes ^Executive Law, § 89), V. 388, 9tli ed. Banks & Bros. Revised Stat- utes (Laws of 1810, ch S38), p. 2055, 9th ed. Banks & Bros. 1896. Revised Statutes (Town Law, §178), p. 773, 9th ed. Banks & Bros. 1896. Revised Statutes (Highway Law, §118), p, 708, 9th ed. Banks & Bros. 1896. COMMISSIONERS OF DEEDS— Cont'd. Fees: If appointed for Great Britain or Ireland; For administering or certifying an Oath . . . For taking the proof or acknowledgment of a written instrument, or for certifying to the existence, or correctness of a copy of a patent, record or document Fees: If appointed for France or any- other foreign country ; For administering and certifying an Oath . Far taking the proof or acknowledgment of a written instrument, or for certifying to the existence or correctness of a copy of a patent, record or document Justices of the Peace have all the powers of Commissioners of Deeds. COMMISSIONERS OF HIGHWAYS. Compensation, per day In proceedings for a private road ; a per diem compensation to be paid by appli- cant. Is fr. 1 fr. 5 25 00 00 52 COMMISSIONEKS OF JUBORS — COMMISSION TO INQUIRE, ETC. Laws of 1897, cJi. 194, § 1. §4. Laws of 1897, ch. 346. Code, § S333. . COMMISSIONERS OF JURORS. In each County of more than 150,000 and less than 190,000 ; Not applicable to the County of Albany ; Appointed by Justices of the Supreme Court residing in the county and the County Judge. Term — five years. Compensation, per annum and expenses. In Counties of 200,000 and less than 300,000; Appointed by Justices of the Supreme Court and County Judge. Term — five years. Compensation, not exceeding, ^er annum. . COMMISSIONERS OF STATE BOARD OF CHARITIES. See, Charities, State Board of. COMMISSION TO INQUIRE INTO LUNACY. Compensation of; The commission to inquire into lunacy and appointment of committee receives such compensation as the Court directs. 53 $1,500 3,000 00 00 COMMISSION TO INQUIRE INTO LUNACY- COMMISSIONS COMMISSION TO INQUIRE INTO LUNACY— Continued. Code, § 3333. Jurors' fees on; Jurors are entitled to same compensation as jurors upon a trial of an issue in an action in the same court, viz. (Code, § 8313): . . 2.5 to be paid by the petitioner. COMMISSION TO EXAMINE WIT- Code, § 3323. NESSES. To Justices of the Peace; For hearing an application for a commission to examine one or more witnesses 50 For an order for such commission and at- tending, settling and certifying interroga- tories 50 For taking the deposition of a witness, upon an order made, or commission issued, by a Court of Record of the state, or a court in another state or territory, or a foreign country, per folio 10 J 1 L J * For making the necessary return and certifi- -LV/ cate thereto, ■per folio 50 [ 1 COMMISSIONS 1 See, Administrators. ' Assignee. Auctioneers. Brokerage. Chamberlain of New Yore. Collectors. Commissioners for Loaning Money. OF THE U. S. Deposit Fund. 54 COMMISSIONS ~ COMMITTEE COMMISSIONS — Continued. See, Committee op the Person. Committee of the Property. County Treasurer. Executors and Administrators. General Guardian. Pawnbrokers. Trustees. COMMITMENT, WARRANT OF. Revised Stat- utes (Laws of 1873, ch. 833, § 1), p. 2351, 9Ui ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1866, ell. 693, § 4), p. 3240, 9th ed. Banks & Bros. 1896. To Coroners; For Warrant of Commitment $1 00 25 To Courts of Special Sessions; For Warrant of Cornrnituient on sentence. . Code, § 3332. To Justices of the Peace ; Revised Stat- i.tes (Laws of 1866, ch.692, § 3, thus amended by Laws of 1884, ch. 188), p. 22;i9, 9th ed. Banks & Bros. 1896, For Warrant of Commitment for any cause. 25 25 To Justices of the Peace in Criminal Cases; For Warrant of Commitment COMMITTEE. Code, 8 3372. Allowance in Condemnation Proceedings; The Court shall also direct in a final order what sum shall be paid to the General or Special Guardian or Committee or Trus- tee of an Infant, Idiot, Lunatic or Hab- itual Drunkard, or to an attorney ap- pointed by the Court to attend to the in- tei'ests of any defendant upon whom 55 COMMITTEE— COMPTROLLEK, STATE Code, §3378. Revised Statutes (Executive Law, § 33, p. 373, 9th ed. Banks & Bros. Lien Law, (Laws of 1897, ch. 418), §§92, 94. COMMITTEE — Continueci. other than personal service of the Petition and Notice may have been macie, and who has not appeared, for costs and ex- penses and counsel fee, and bj whom and out of what funds the same shall be paid. COMMITTEE OF THE PERSON. COMMITTEE OF THE PROPERTY. Their Compensation; and Additional Al- lowance to. See, Lunatic, Idiot, or Habitual Drunkard. COMPTROLLER, STATE. Fees; For copies of all papers and records not required to be certified or otherwise authenticated by him, per folio For certified or exemplified copies of all records and papers, per folio For every certificate under the seal of his ofiice. . . . For opening a new account for part of the consider- ation due on any lot or piece of land, or for a dis- charge for any such part, where no new account shall have been opened For a deed of land sold for taxes containing the description of but one piece and for every additionol piece described in same. In re Chattel Mortgages on Canal Boats, Steam-ttigs, Scows, etc.; For filing each instrument or copy and entering the same For searching for each paper For certified copies of such instruments or copies, the same fees as are allowed bylaw to be charged by the Comptroller for copies and certificates of records kept in his office. 56 10 15 00 GO 50 10 25 25 CONCURRENT RESOLUTIONS — CONDEMNATION PROCEEDINt^S Code, § 33 T3. CONCURRENT RESOLUTIONS, PUB- LISHING. See, Printers. CONDEMNATION PROCEEDINGS. Costs in; To Defendant. If award exceed amount of offer with in- terest, or if no offer was made: For all proceedings before Notice of Trial. For all proceedings after Notice and be- fore Trial and, in the discretion of the Court, addi- tional allowance not exceeding of amount of award. To Neither Party. If offer not accepted and award does not ex- ceed amount of offer with interest, no costs shall be allowed, to either -party. To Guardian, Committee, Trustee, At- torney. The Court shall also direct in a final order what sum shall be paid to the General or Special Guardian or Committee or Trus- tee of an Infant, Idiot, Lunatic or Habit- ual Drunkard, or to an attorney appointed by the Court to attend to the interests of any defendant upon whom other than personal service of the Petition and No- tice may have been made, and who has not appeared, for costs and expenses and counsel fee, and by whom and out of what funds the same shall be paid. 57 $10 15 00 00 O/o CONDEMNATION PROCEEDINGS Code, § 337a. Code, sub. 1. § 3851, Sub. 2. Sub. 3. Revised Statutes (Highway Law. § 93), 1>. 700, 9th ed. Banks & Bros. 1896. as amend- tcl by ch. o44, Laws of IS'JT. CONDEMNATION PROCEEDINGS — Continued. To Plaintiff. If a tiial has been had and determined in favor of plaintiff, costs of the trial shall not be allowed to the defendant ; but the plaintiff shall recover of any defendant answering, .the costs of such trial caused by the interposition of the unsuccessful defense, at the same rate as in allowed to the prevailing party for the trial of an ac- tion in the Supreme Court, viz.: For all proceedings before Notice of Trial . For all proceedings after Notice and before Trial Trial Fee : Issue of Law Trial Fee : Issue of Fact Trial Fee : If more than two days; extra. . . In Proceedings for Highways; Three Commissioners to determine necessity of and assess damages by reason of lay- ing out, opening, altering or discontinuing highway. Compensation, each, per day and necessary expenses. Costs on, by whom paid. Costs upon such proceedings shall be paid by the town, except, that when the party or parties for whom damages were as- sessed shall apply for re-assessment and such damages shall not be increased on re-assessment the costs shall be paid by such party or parties pro-rata. 825 15 20 30 10 $4 58 CONDEMNATION PROCEEDINGS- CONDITIONAL SALES Revised Statutes (Highway Law, §118), p. 708, 9th ed. Banks & Bros. 1896. Code, § 3333. Revised Statutes (Highway Law, § 118), p. 708, 9th ed. Banks & Bros. 1896. Code, § 3333. Lien Law, Laws of 1897, ch. 418, g 113. Same, § 114. Same, § 94. CONDEMNATION PROCEEDINGS — Continued. In Proceedings for Private Road; Fees of Officers; Commissioners; A per diem compensation, to be paid by applicant. Constables ; For notifying jurors to attend to assess damages in proceedings relating to high- ways Jurors ; Compensation, per day Justices of the Peace ; For empanelling and swearing a jury in proceedings to alter or lay out a high- way CONDITIONAL SALES. Where Filed; Same as Chattel Mortgages, which see. Fees for Filing; Same as for Chattel Mortgages, viz.: For filing each instrument or copy For entering the same For searching for each paper For certified copies of such instruments or copies, the same fees as are allowed by law to clerks of counties for copies and certificates of records kept by them, viz.: 59 $2 00 50 00 CONDITIONAL SALES — CONSTABLES' FEES Code, § 3304. Code, § 1175. Code, § 3333. CONDITIONAL SALES — Continued. For copy of an order, record or other paper entered or filed, per folio For a certificate other than that a paper, for the copying of which h-e is entitled to a fee, is a copy CONFESSION OF JUDGMENT. Costs in; In Judgment by Confession, prevailing party entitled to costs and disbursements. CONSTABLES' FEES. In an Action brought before a Justice of the Peace, or in a Justice's Court of a City; For serving a Summons For serving a Summons and Executing Or- der of Arrest For serving a Summons and levying War- rant of Attachment For serving a Summons and Affidavit, and executing a Requisition, in an action for a chattel For serving an Order, directing the action to be continued before a Justice, other than the one before whom it is pending, and for attending before the latter and if he attend with a person in his ens- tody, an additional 60 2.5 $15 00 25 00 00 00 50 50 CONSTABLES' FEES CONSTABLES' FEES— Continued. Code,l§ 3383. For collecting money by virtue of an exe- cution : for every $1 collected to the amount of $50 5 for every $1 collected over $50 2* NoTB. — Where a Judgment or an Execution is settled after a levy, the constable is entitled to poundage upon the sum at which the settlement is made, not exceediog the value of the property levied upon. For each mile necessarily traveled, going and returning to serve a Summons, or to serve or execute any other mandate, except a venire, the distance computed from the place of abode of the person served, or where it is returnable 10 but where two or more mandates in one action are served or executed upon one journey, or where a mandate is served i upon or executed against two or more ! persons in one action, he is entitled in all to only, per mile 10 For notifying tlie plaintiff of the execution of an order of arrest 25 and for going to the plaintiff's residence. or, if he is found elsewhere, to the place where he is found, to serve such notice. ! for each mile going and returning 10 For subpoenaing each witness, not exceed- ing four 25 For notifying the jurors to attend a trial. . $1 50 For taking charge of a jury during their deliberations 50 Where witnesses, not exceeding four, are subpoenaed by any person other than a constable, the fee therefor is, each 13 61 CONSTABLES FEES CONSTABLES' FEES — Continued. In a Special Proceeding; Code, § 3333. For notifying jurors to attend to assess damages in proceedings relating to higli- ways $2 00 For notifying jurors to attend in any other case, unless a fee therefor is specially prescribed by law, for each person noti- fied 10 and for each mile actually and necessaril}' traveled, going from and returning to his place of residence 10 For serving a precept or other mandate, by which the special proceeding is com- menced 25 For serving a warrant in any case where a fee therefor is not specially prescribed by law 50 For serving an ordei-, directing the special proceeding to be continued before a Jus- \ tice other than the one before whom it is pending, and for attending before the lat- ter, with or without a person in his cus- tody 1 00 For arresting and committing any person pursuant to process 1 00 IT i For subpoenaing each witness, not exceed- ino; four 25 o For each mile necessarily traveled, going and returning, to serve or execute a man- date, the distance to be computed from the place where it is served or executed. to the place where it is returnable, unless a different rate of travel fees upon the service or execution thereof is specially prescribed by statute 10 62 CONSTABLES' FEES Code, % 33»3. Code, i 33^4. Code, i 8136. Revised Stat- utes (Laws of 1866, oh. 693, §8), p. 3240, 9tli ed. Banks & Bros. 1896. CONSTABLES' FEES —Continued. Where two or more mandates are served or executed in one special proceeding, the limitation upon the amount of travel fees specified in the last preceding subdivision applies. How proven and taxed. Not to receive more than legal fees. Constables and Deputy Sheriffs attending Courts. See, Deputy Sheriffs and Constables. CONSTABLE'S FEES IN CRIMINAL CASES {Chargeable to County). For serving a warrant and per mile, both ways , ... For taking defendant into custody on a mittimus For tailing a prisoner to jail, going and re- turning, per mile For serving a subpoena and per mile, both ways For notifying a complainant and "per mile, both ways For keeping a prisoner after being brought before the Justice, and by his direction in custody, per day For taking charge of a jury during then- deliberations 63 CONSTABLES' FEES — CONVEYANCE Revised Stat- utes (Laws uf 186B, ch. 692, 8 8), p, -mu. 9th ed. Bnnks & Bros. 180b. Revised Stat- ures (Laws of 183B, ch.506), p. 2030, 9th ed. Revised .Statutes (Town Law, §§ 160-9, 174, 180, sub. 7), pp. 767- 70. 773, 774, 9th ed. Revised Statutes (Town Law, § 165), p. 769, 9th ed. Revised Statutes (Town Law, §169), p. 770, 9th ed. Banlis & Bros. 1896. Code, 9 3307, BUh. 9. CONSTABLES' FEES IN CRIMINAL CASES — Continued. For attending any court pursuant to a no- tice from the sherifE, per day and per mile, both ways Fees, How Computed; What may be collected from town, and how audited. When fees in criminal matter are town or county charge. Mileage in serving criminal subpcena out of county, when allowed. $2 00 5 CONVEYANCE. To Sheriffs; For drawing and executing conveyance upon sale of real property (to be paid by grantee). 00 Acknowledgment, and Authentication thereof; See, Acknowledgments. Authentication. 64 CONVICTION —COPIES Revised Stat- utes (Laws of 1866, ch. 693, 8 4), p. IStt, 9th ed. Banks & Bros. 1896. Revised City Charter, § 500. Code, § 3304. Code, § 3323. CONVICTION. To Courts of Special Sessions; For record of conviction and filing same. CONVICTS, CONVEYANCE OF, See, Sheriffs. COPIES. Buffalo. Fees for Copy of Records; To any clerk of City Departments, for certi- fied copy of record, per folio and, for certificate To County Clerks; For copy of an order, record or other paper entered or filed, ^er/ofeb For the necessary copies of certificates of the result of canvass of votes at an election, per folio For entering in the minutes of the County Court, a license to keep a ferry, and for a copy thereof To Justices of the Peace; For a copy of any paper for which a fee is not prescribed by law, per folio For drawing, copying, and certifying a bond, an undertaking, a recognizance, or other written security, and filing the same with the County Clerk, or other officer with whom it must be filed 65 COPIES New York Consolidation Act, § 1765 (being Laws of 1882, oh. 410). Code, 8 3307, sub. 3. Code, § 3307, sub. 9. Code, § 3807, sub. 10. Code, § 3307, sub. 12. Revised Statutes (Executive Law, 8 32), p. 372, 9tll ed. Banks & Bros. 1896. COPIES — Continued. To the Register of the City of New York; For a copy of a paper filed in his office, per folio The like fees for certified copies of chattel mortgages or assignments thereof as are allowed by law to tlie Clerks of counties for copies and certificates of records kept by them, viz.: (Code, § 3304.) For copy of an order, record or other paper entered or filed, per folio For certificates, other than that a paper, for the copying of which he is entitled to a fee is a copy To Sheriffs; For a copy of a summons or other mandate, or of a complaint, affidavit or other paper served by liim, where no other fee is pro- vided, per folio Making duplicate certificates of sale of real property by virtue of an execution, per folio Certified copy execution, and return of satis- faction thereon (see Code, § 1266.) Certified copy bond or undertaking To State Comptroller; For copies of all papers and records not re- quired to be certified or otherwise authen- ticated by him, per folio For certified or exemplified copies of all records and papers, per folio 66 COPIES— COPYRIGHTS IN THE UNITED STATES Code, § 356'7, sub. 2. Code, S 8508. Code, § 961. Code, § SSOU. Revised Stat- utes of the U. S. In force Deo. 1,1873, as amended by Act of June 18, 1874, Aug. 1, l«8a, March 3, 1891, and March 3, 1895, § 4958. COPIES — Continued. To Surrogates; For copy of paper, per folio (to be paid over to county) but Surrogates' Clerks may be authorized by the Board of Super- visors (or, in the city and county of New York, the Board of Aldermen) to receive for their own use the legal fees for making copies of any record or paper in the office. See, Transcripts. Records. To Town Clerks; Town clerks are entitled to the like fees for certified copies of such instruments or copies, as are allowed by law to Clerks of counties for copies and certificates of rec ords kept by them, viz.: For searching for same ; for each paper opened and examined For a certificate, other than that a paper, for the copying of which he is entitled to a fee is a copy COPYRIGHTS IN THE UNITED STATES. Fees to the Librarian of Congress; For recording the title or description of any copyright book or other article For every copy under seal of such record actually given to the person claiming the copyrigbt, or his assigns 67 COPTKIGHTS IN THE UNITED STATES Revised Stat- utes of the U. S. in force Deo. 1, 1873, as amendea by act of June 18, 18r4, Aug. 1, 1883, Marcli 3, 1891, and Marcli 2, 1895, § 4958. S 4960. COPYRIGHTS IN THE UNITED STATES — Continued. For recording and certifying any instru- ment of ■writing for the assignment of a copyriglit For every copy of an assignment All fees so received shall be paid into the U. S. Treasury. Provided, That the charge for recording the title or description of any article entered for copyright, the production of a person not a citizen or resident of the United States, shall be to be paid as above into the U. S. Treasury, to defray the expenses of lists of copyrighted articles. (No postage stamps received.) Fees to Secretary of Treasury; For weekly catalogues of title-entries, to all parties desiring them, per annum may be procured from Collectors of Cus- toms and Postmasters. Penalty ; For every failure on the part of the pro- prietor of any copyright to deliver, or deposit in the mail, either of the published copies, or description, or photograph, re- quired by §§ 4956 and 4959, the proprie- tor of the copyright shall be liable to a penalty of Penalty ; For inserting copyright notice in or upon any book, map, chart, dramatic or musi- cal composition, print, cut, engraving, or $1 1 00 00 00 00 25 00 68 COPYRIGHTS IN THE UNITED STATES— CORONERS' FEES 14963. New York Consolidation Act, § 1768 (being Laws of 1882, oh. 410), as amended, by ch. 443, Laws of 1889. Revised Stat- utes (Laws of 1873, ch. 833, §1), p. 2351, 9tb ed. Banks & Bros. 1896. COPYRIGHTS IN THE UNITED STATES — Continued, photograph, or other article, for which he has not obtained a copyright, the person so doing shall be liable to a penalty of. . CORONERS, BOARD OF, NEW YORK CITY. Stenographer, Compensation; An annual salary of Fees; For transcripts made for the use of the Dis- trict Attorney's o^ae, per folio For certified transcripts to any person, ^e?- folio CORONERS' FEES. Coroners (except in the counties of New- York and Kings) shall receive; Mileage to the place of inquest and return, per mile Summoning and attendance upon jury. . . . Viewing body Service of subpoena, per mile traveled .... Swearing each witness Drawing Inquisition for Jurors to sign. . . . Copying Inquisition for Record, per folio . . for one copy only. For making and transmitting statement to Board of Supervisors — each inquisition. For Warrant of Commitment For arrest and examination of offenders, — Same as Justices of the Peace. 69 $100 2,500 00 00 10 00 00 10 15 00 25 50 00 CORONERS' FEES CORONERS' FEES — Continued. Revised Stat- utes (Laws of When performing duties of Sheriff, in an 1873, oh. 833, 8 1), p. 2351, action or Special Proceeding, in which 9th ed. Banks & Bros. 1896. the Sheriff is, for any cause disqualified. Same as Sheriff. (Code, § 3310). See, Sheriff. (Shall be allowed disbursements by Board of Supervisors.) For eacli day and parts of days in taking Inquisition (except for one day's service) . $3 00 For performing requirements in regard to wrecked vessels, per day and parts of days 3 00 and mileage, to and from vessel, per mile 10 and also reasonable compensation for all official acts. For taking ante-mortem statement, jser day and parts of days 3 00 and per mile, both ways 10 For taking deposition of injured person in extremis 1 00 and per mile, both ways 10 Revised May employ two surgeons on post-mortems, Statutes (Laws 1873, ch. whose compensation shall be a county 833, §2), p. 2353. charge. 8 3, p. 2352. Coroner as a witness in a criminal proceed- ing, per day or parts of days detained as such 3 00 and per mile, both ways 10 8 4, p. 2363. Fees of Jurors upon Coroner's Inquest ; Not to exceed, per day (County charge, to be audited by Board of Supervisors). 1 00 9 6. p. 2353, flth pH "Ranlrfi All acts and parts of acts inconsistent with & Bros. 1896. this act are liereby repealed. 70 CORONERS' FEES - COSTS. Code, e 3310. Revised Stat- utes (Laws 1B73, oh. 833, §5), p. 3353, 9th ed. Banks & Bros. 1896. CORONERS' FEES — Continued. For confining a Sheriff in a house, by vir- tue. of a mandate, and maintaining him while there, per day (To be paid by the Sheriff before he is en- titled to be discharged.) Coroner's Fees are a county charge, audited and allowed by Board of Supervisors. CORPORATION CERTIFICATES. See, Secretaky of State. Certificates. Filing. CORPORATIONS, RECEIVERS OF. See, Receivers. COSTS. See, Adjournment. Albany, City Court of. Appeals, Court of. Appellate Division of Supreme Court. Attachment of a Vessel. Buffalo, Municipal Court of. Certiorarl Claims, Court of. Confession of Judgment. Condemnation Proceedings. Costs and Fees (Generally). Costs, when and to whom allowed. 71 $2 00 COSTS COSTS — Continued. See, County Court, Appeals to. Defendant's Costs. Defendant's Guakdian. Disbursements ordinarily taxa- ble. Disbursements to be included in Bill of Costs. Either Pauty, Costs to. Foreclosure bt Advertisement. Geneva, City Court op the City op. Highways. Hornellsvillb, Recorder's Court. Hudson, City Court of the City of. Impeachment, Court op. Justices' Courts. Justices' Courts, Brooklyn. Liens, Mechanic's. Liens, Vessel. Liquor Tax. Mandamus. Mechanic's Lien. New York, City and County op. New York, City Court of the City op. New York, District Courts op the City op. New York, Courts op General Sessions op the Peace op the City op. New York, Municipal Court of the City of. Partition, Costs and Expenses in. Plaintiff's Costs. Plaintiff's Guardian. Poor Person. Prohibition. Rensselaer, City Court op the City of. Rochester, Municipal Court op. Security for Costs. State Board of Tax Commissioners, Ap- peal to. Summary Proceedings fob Land. Supplementary Proceedings. Supreme Court. Surrogates' Courts. Syracuse, Municipal Court of. Troy, Justices' Court of the City of. 72 COSTS COSTS — Continueu. Utica, City Coukt op. Vessel Liens. "Watektown, City Court of the City 1 OF. COSTS AND FEES. For full provisions in regard to awarding and enforcing payment of Costs ; See Code of Civil Procedure, chapter 21, title 1, being sections 3228 to 3250. In regard to Fixing the amount of Costs; 1 See Code of Civil Procedure, chapter 21, i ' title 2, being sections 3251 to 3267. 1 In regard to Security for Costs; See Code of Civil Procedure, chapter 21, title 3, being sections 3268 to 3279. i ! In regard to General Provisions relating to Fees; See Code of Civil Procedure, chapter 21, title 4, being sections 3280 to 3295. In regard to Sums allowed as Fees ; See Code of Civil Procedure, chapter 21, title 5, being sections 3296 to 3332. 1 The provisions of Title 5 are set out at length in this work 1 t in tabulated form. Code, § 3S46, 1836-B. COSTS. When, and to whom allowed; Against Administrator. Paid by the estate, except as provided by Code, § 1836. 73 COSTS Code, § 3355. Code, § 3;9i39. Code, § 477. COSTS — Continued. On Adjournment. As a condition of granting an adjourn- ment, tlie adverse party may require the payment of not exceeding and witness fees. Exception ; But in tlie City Court of the city of New York, not exceeding and witness fees. To Defendant. The defendant is entitled to costs, of course, upon the rendering of final judgment, in an action specified in § 3228 (see next page), unless the plaintiff is entitled to costs, as therein prescribed. But where, in such an action against two or more defendants, the plaintiff is entitled to costs against one or more, but not against all of them, none of the defend- ants are entitled to costs, of course. In that case, costs may be awarded, in the discretion of the Court, to any defendant, against whom the plaintiff is not entitled to costs, where he did not unite in an answer, and was not united in interest, with a defendant, against whom the plaintiff is entitled to costs. Against Defendant's Guardian Person- ally; Not allowed, excciit for misconduct. .$10 00 5 , 00 74 COSTS COSTS— Continued. Ox Discontinuance ; In re Waverly Water Works Co., 85N. Y. 478. The Court, having the right, in its discre- tion, to refuse leave to discontinue an action or special proceeding, can deter- mine upon what terms it may grant leave. Its discretion in this respect is not limited to the payment of costs. When Discretionary ; Code, § 3230. Except as prescribed in §§ 3228 and 3229, the Court may, in its discretion, award costs to any party, upon the rendering of a final judgment. Against Infant Plaintiff ; Code, § 3^49. collectible of liis guardian. To Plaintiff ; Code, § 3a»8. The plaintifif is entitled to costs, of course. upon the rendition of a final judgment in his favor, in either of the following actions : 1. In actions relating to Eeal Property, triable by jury. 2. In actions to recover a chattel. But if the value of the chattel recovered and damages is less than $50, costs can not exceed amount of value and damages. 3. An action specified in Code §2863, subs. 1, 3, 4 and 5, which are as follows; Code, 8 8863, sub. 1. Where People are a party, except for fines and penalties which do not exceed $200. 75 COSTS Code, § 2863, sub. 3. Sub. 4. Sub. B. Code, 8 3888. COSTS — Continued. la an action to recover damages for assault, battery, false imprisonment, libel, slander, crim. con., seduction or malicious prose- cution, or where it is brought under §§ 1837, 1843, 1868, 1902, 1969 of the Code. Where sum total of accounts of both parties exceeds $400. Against Executor or Administrator as such, except where the amount of the claim is less than $50, and the claim has been presented and rejected. 3. But if, in an action to recover damages for an assault, battery, false imprisonment, libel, slander, crim. con., seduction, or malicious prosecution, the plaintiff re- cover less than damages, the amount of his Costs can not exceed the damages. 4. An action, other than one of those speci- fied in the foregoing subdivisions of this section, in whicii the complaint demands judgment for a sum of money onl}^ But the plaintiff is not entitled to Costs un- der this subdivision, unless he recover the sum of or more. Of Poor Person; When recovered, how disposed of. See, Poor Person. $50 00 50 00 76 COSTS-COUNTY CANVASSERS COSTS — Continued. Code, 9 3840. In Special Proceedings; Costs in a special proceeding, instituted in a Court of Record, or upon an appeal in a special proceeding, taken to a Court of Eecord, where the costs thereof are not specially regulated in this act, may be awarded to any party in the discretion of the court, at the rates allowed for similar services, in an action brought in the same court, or an appeal from a judgment taken to the same court, and in like manner. i Taxation of; For procedure in regard to, See Code of Civil Procedure, chapter 21, title 2, art. 2, being §§ 3262 to 3267. COUNTY CANVASSERS. Revised How Boards composed; Statutes (Election Law, §130), p. 82CI0, 9th ed. Banks & Bros. 1896. Generally ; The Board of Supervisors of each county (except New York and Kings) shall be the County Board of Canvassers. In New York and Brooklyn ; The Boards of Aldermen in the cities of New York and Brooklyn respectively shall be the County and City Boards of Canvas- sers of their respective counties and cities. 77 COUNTY CANVASSERS -COUNTY CHARGES ReWsed Statutes (Couiitv Law, 8 23), p. 60a, 9th ed. Banks & Bros. 1896. Laws of 1897, ch. 74, § 1. Laws of 1897, ch. 290. Code, § 3304. Revised Stat- utes < County Law, §330), p. 655, 9th ed. Banks & Bros. COUNTY CANVASSERS-Continued. Compensation; per day Mileage, once during session, going and returning, -per •mile In the. County of Onondaga ; An annual salary oC and mileage to and from session, per mile. In the County of Oswego ; An annual salary of County Clerks' Fees; For attending upon the canvassing of votes given at an election, per day For drawing the necessary certificates of the result of the canvass, per folio and the necessary copies thereof, ^er/o/io. and for recording certificates, per folio . . . See, Elections. Supervisors. COUNTY CHARGES. 1. Charges incurred against the county by the provisions of this chapter. 2. All expenses necessarily incurred by the District Attorney in criminal actions oi' proceedings arising in his county, except of Bribery, prosecutions for which are a state charge. Const, art. 13, § 6, p. 86. 8. The compensation of the county officers, their subordinates and assistants, which are payable bv the county. 4. The compensation of the Criers of the Courts of Record within the county for attendance thereat, per day and mileage, per mile, both ways 5. The compensation of the Sheriff for the commitment and discharge of his prison- 78 $4 200 200 00 00 8 00 00 18 9 10 00 5 COUNTY CHARGES Revised Stat- utes (County Law, § 230), p. b55, 9th ed. Bauks & Bros. COUNTY CHARGES — Continued. ers on criminal process within the county, and for summoning Oonstaljles to attend court. 6. Compensation allowed by law to Con- stables for attending Courts of Record, and the compensation allowed by law to Constables and other officers, for execut- ing process on persons charged with a fel- ony ; for services and expenses in convey- ing such persons to jail; and for the ser- vice of subpoenas issued by the District Attorney and for other services in rela- tion to criminal proceedings and support of prisoners in transit, for which no speci- fic compensation is prescribed by law, and which are not a Town Charge as pre- scribed by Article 7 of the Town Law; but no charge for issuing or serving any subpoena in any crimuial action or pro- ceeding issued or served on behalf of a defendant shall be allowed, unless other- wise ordered by the court in which the action or proceeding was pending. 7. Tlie expenses necessarily incurred in the support of persons charged with, or con- victed of crimes, and eommitted to the jails of the county. 8. The sums required by law to be paid to witnesses in criminal actions and proceed- ings. See Crim. Code, §§ 616-18. 9. The moneys necessarily expended by any county officer in executing tiie du- ties of his office in cases in which no specific compensation for such services is provided by law. 79 COUNTY CHAEGES Revised Stat- utes (County Law, gaiO), p. 655, gthed. Banks & Bros. 18%. COUNTY CHARGES — Continued. 10. The accounts of the Coroners of the county for such services as are not charge- able to the person employing them. 11. The accounts of the County Clerks, for the services and expenses incurred under the law respecting elections, other than for militia and town officers. 12. The sums required to pay the bounties authorized by resolution of the Board of Supervisors for the destruction of wild animals and noxious weeds, unless the Supervisors by resolution direct that any bounties shall be town charges. (See for authorization of bounties, § 12, sub. 7, p. 598.) 13. The compensation of the members of the Board of Supervisors. (§ 23.) 14. The charges and accounts for services rendered by Justices of the Peace in the examination of felons, and in other crim- inal proceedings as mentioned in section 165, of the Town Law, when not other wise provided for. 15. The expenses necessarily incurred, and sums authorized by law, or by the Board of Supervisors, pursuant to law, to be raised for any county purpose. 16. The reasonable costs and expenses in proceedings before the Governor for the removal of any county officer upon charges preferred against him, including the taking and printing of the testimony therein. (Revised Statutes [Public Offi- cers Law, §§ 23-5], pp. 385-6, 9th ed. Banks & Bros. 1896.) 80 COUNTY CHAKGES Revised Stat- utes (County Law, §230), p. 655, 9th ed. Banks & Bros. 1896. Code, e ^508. Code, § 3314. Code, § 3315. Code, § 3315. COUNTY CHARGES— Continued. 17. All Judgments duly recorded against a county. 18. All damages recovered against, or costs and expenses lawfully incurred by a county officer in prosecuting or defending an action or proceeding brought by or against the county or such officer, for an official act done, when such act was done, or such action or proceeding was prose- cuted or defended pursuant to law, or by authority of the Board of Supervisors; and any such damages so recovered, or costs and expenses incurred by any such offi- cer, for any act done in good faith in his official capacity, without any such au- thority, may be made a county charge by a majority vote of all the members elected thereto. (County shall never be made responsible for acts of Sheriff. Const, art. 10, § 1, p. 79. Judgments against county for acts of its officers. § 3.) Salaries of Surrogates' Clerks. Additional allowance made to grand and trial jurors not exceeding, per day for attendance at a term of a Court of Eec- ord, of civil or criminal jurisdiction, and, per mile going to and returning from term, not exceeding Extra pay to trial jurors, on the trial of an issue of fact, in either a civil or criminal action or special proceeding, in a Court of Record, occupying more than thirty days, in the court's discretion. Jurors' necessary expenses, including food, during trial. 81 $2 00 COUNTY CHARGES Revised Stat- utes (Town Law. § 165), p. 769, 9th ed. Banks & Bros. 1896. Revised Stat- utes (County Law, § 204). p. 648, 9th ed. Banks & Bros. 1896. Revised Statutes (Insanity Law, §64), p. 3442, 9th ed. Banks & Bros. 1896. Revised Stat- utes (County Law, §§20, 21), p. 602, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1866, ch. 692, § 4), p. 2240, 9th ed. Banks it Bros. 1896. Revised Stat- utes (^State Chanties Law, §61i),p. S340. 9th ed. Banks & Bros. 1896. Revised Stat- utes (State CharitiesLaw, §110), p. 33.52, 9th ed. Banks & Bros. 1896. COUNTY CHARGES —C ontinued. The fees of Magjistrates and other officers for services in criminal proceedings, for or on account of an oSense which a Court of Special Sessions has jurisdiction to trv, shall be a county charge. Compensation of counsel employed by Dis- trict Attorney in important criminal trials. Costs of commitment of poor or indigent in- sane to a State Hospital, and the expense of providing such person with proper clothing shall be a charge upon the town, city or county securing the commitment. Stenographers' Salaries. See, Stenographers. Publishing Session Laws. See, Printers. In Courts of Special Sessions; For return to any Writ of Certiorari, to be paid by county Syracuse Institutions for Feeble- Minded Children; Expenses of return of said pupil from insti- tution to county. For clothing for each pupil, pe7- year Craig Colony for Epileptics; To clothe each patient, per year 82 ~~ $2 00 30 30 00 00 COUNTY CHARGES — COUNTY CLERKS Revised Stat- utes (State Charities Law, 8 147), p. 3364, 9th ed. Banks & Bros. 1896. Laws of 1897, ch. 103. Laws of 1897-. oh. 451, i 1. Revised Stat- utes (County Law, §230), p. 656, 9th ed. Banks & Bros. 1896. Revised Stat- utes, (Laws of 1873, ch. 833, §5), p. 2353, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Poor Law, § 28), p. 3384, 9th ed. Banks <& Bros. 1896. Code, § 3304. COUNTY CHARGES — Continued. Houses of Refuge and Reformatories for Women; Expenses of return of female improperly committed. S. R. Smith Infirmary; The county of Eiclimond shall provide for the support and maintenance of the in- mates of the S. E. Smith Infirmary, not exceeding, per annum The Criminal Insane; Expenses of investigation as to sanity, and of maintenance of insane person while confined in a state asylum, and of his re- turn to the county, a county charge. Compensation of officers attending Courts of Eecord within county a county charge. Coroners' fees are a county charge, audited and allowed by Board of Supervisors. Fees of Justices of the Peace and other town officers in certain actions relating to poor persons are a county charge. COUNTY CLERKS. Fees of; Searching and certifying title to, etc., upon real property. For each year for which search is made, for each name, and each kind of conveyance or lien For copy of an Order, Record or other paper en- tered or filed, per folio Filing a transcript and making an entry (see, also, § 1258) Issuing execution Recording and indexing notice of pendency of ac- tion, per folio Cancelling notice prescribed by § 649 or notice of pendency of action Recording an Instrument, per folio (see, also, § 2402) '. 83 $10,000 00 13 50 10 25 10 COUNTY CLERKS COUNTY CLERKS — Continued. 1 Code, § 3304. Filing a Certificate of Satisfaction of Mort- gage and entering same (see, also, § 2402) . Affixing and indexing a Notice of Foreclo- 25 sure of a Mortgage by advertisement (see, also, §§2390,2402) Entering a minute tliat a Mortgage lias been 25 foreclosed 10 Filing and entering a Satisfaction or Assign- ment of Judgment 12 1 Filing and entering Bond of Collector or officer to receive taxes 12 Searching for such a Bond 6 Entering Satisfaction thereof 12 Sealing any paper 12 Filing and docketing ISTotice of Mechanic's Lien 10 Filing and entering specification and all other papers relating to a lien against a 1 vessel 25 Filing any paper not otherwise provided for 6 ! Filing any paper deposited for safe keeping. Searching for same: For each paper opened 6 and examined 3 For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy Inquiring into, determining and certifying the sufficiency of the Sureties of a Sheriff. 25 5(^ For attending upon the canvassing of votes, given at an election, -per day For drawing the necessary certificates of the $2 00 result of canvass, per folio And for the necessary copies thereof, per 18 folio Recording same, per folio 9 10 84 COUNTY CLERKS Code, S 3304. Revised Statutes (Executive Law, § 84) , p. 384, 9th ed. Banks & Bros. 1896. COUNTY CLERKS — Continued. For notifying the Governor that any person has taken oath of office, postage and. . . . For notifying the Grovernor that any person has neglected to take an oath of office, or to file or renew any security within the time prescribed bv law, or of a vacancy in an of&ce in his county, postage and. . . For notifying any person of liis appoint- ment to office ; Expenses (in Comptrol- ler's discretion), and For entering in the minutes of the County Court, a license to keep a ferry, and for a copy thereof For taking and entering a recognizance from any person authorized to keep a ferry . . . Note. — A County Clerk is not entitled to any fee, under this section (3304) for a copy of, or for filing or certifying, any paper, in a civil action or special proceeding, in a Court of whicli he is ex-nfficio Clerk. See, Notary Public. County Clerk of Erie may retain from fee paid by Notary County Clerk of New York may retain [rom fee paid by Notary County Clerk of Kings may retain from fee paid by Notaiy County Clerk of other counties may retain from fee paid by Notary (and amounts so retained to be applied to salary of Notarial Clerk). Note. — The County Clerk of every county shall, on the last days of June and December in each year, pay over to the Governor out of the fees paid by Notaries, 7.ic. each. The Governor may apply this to the salaries of Notarial Clerks in the Executive Chamber. At the same time the remainder of the Notaries' fees shall be paid to State Treasurer. 85 10 10 25 00 25 50 00 00 50 COUNTY CLERKS Revised Stat- utes (Laws of 1889, ch. 330), p. 8758, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1884, ch. 336), g, 2613, 9th ed. anks & Bros. 1896. Revised Stat- utes (Laws of 1887, ch. 711, 9 7), p. 2726. Revised Stat- utes (Laws of 1837, ch. 150, §64), p. 2050. Revised Stat- utes (General Municipal Law, 8 9), p. 584. Revised Stat- utes (Public Health Law, e 149, p. 841. e 150, p. 842. S 162, p. 848. 8 180, p. 85C. e 181, p. 857). Revised Stat- utes (Laws of 1896, ch. 861, 8 13), p. 3105. Laws of 1896, ch. 271, 8 6, as amended by Laws of 1897, ch. 148. Lien Law, Laws of 1897, ch. 418, 9 60. Same, 9 21. COUNTY CLERKS — Continued. For docketing Judgments against county . . (to be paid by party to action, and taxed as a disbursement). For recor(3ing Notice by Superintendent of Public Works to owner of lands taken for canal, not exceeding, per folio For making and forwarding transcript of proceedings on conviction to Eeforma- tory. (See reference.) For services and recording in U. S. Deposit Loans. (See reference.) For registering County Bonds. Kegistering each Physician Same, where already registered in another county Registering each Dentist Same, where already registered in another county Eegistering each Veterinary Surgeon Same, where already registered in another county Eegistering each Chiropodist Registering each horseshoer in cities of 50,000 or more Filing statement in regard to stallion and certificate of filing, fer folio Filing building loan contract or modifica- tion thereof 86 50 iO 25 00 25 00 25 00 25 00 25 10 20 COUNTY CIEEKS COUNTY CLERKS — Continued. Lien Law, Laws of 1897, For filing Conditional Sales, same as for ch. 418, 8 lU. filing Chattel Mortgages (see below). Same, § 50. Filing notice of lien for labor on stone, same as for filing Chattel Mortgages, viz.: • Same, S 91. For filing each instrument or copy 6 For entering the same 6 6 For searching for each paper For certified copies of such instruments or copies, the same fees as are allowed by law to clerks of counties for copies and certificates of records kept by them, viz.: Code, § 3304. For copy of an order, record or other paper entered or filed, per folio 8 For a certificate other than that a paper, for the copying of which he is entitled to a fee, is a copy 25 Partnership Law, Laws of "Where partnership name continued: 1897, ch. 420. Filing and recording certificate thereof. . . . $1 00 For every name of a partner beyond two. . 10 For certified copy of such certificate 50 Navigation Law, Laws of 1897, ch. 592. 173. For recording log or timber mark 50 Revised Stat- utes (Laws of Filing and entering proceedings in a General 1887, ch. 466, §22), p. 2437, 9th ed. Banks & Bros. 1896. Assignment 1 00 50 Recording each Order in same Code, § 8634. Recording a Will. Same as a deed, viz. (Code, 3304), per folio 10 Upon Naturalization; Code, 8 3303. Filing Declaration of Intention. .......... 20 Upon final admission, for filing papers. . . . 50 87 COUNTY CLERKS COUNTY CLERKS — Continued. Code Criminal Procedure, §611. Clerk of Court to issue blank Subpoenas, for witnesses for defendant in criminal actions, free Revised Bonds and Undertakings; Statutes (County Law, Official Bonds and Undertakings, including §337), p. 639, 9th ed. Banks tiie Bonds of Executors, Administrators, & Bros. 1896. Gruardians and Trustees, required by Jaw to be filed in the office of the County Clerk or Surrogate, shall also be recorded in such offices respectively, in a book to be provided and kept in each of such offices, to be designated, "Book of Offi- cial Bonds and Undertakings." 1 Fees for Recording; The County Clerk and Surrogate's Clerk shall respectively be entitled to the same fees for such recording, as are allowed to County Clerks for recording conveyances, viz. (Code, § SSOI,.) Kecording an instrument, per folio except that in counties where the Surro- gate's Clerk is a salaried officer he shall not be entitled to any fee for such ser- vices. See, Clerks' Fees in Civil Actions Gen- erally. 10 Fees of; Code, 8 398-t. Must tax fees on demand. Code, 6 3890. Can collect no fee for Search requested by certain public officers. 88 COUNTY CLERKS-COUNTY CLERK OP CITY AND COUNTY OF NEW YORK Code, § 3306. Code, 8 3»85. Revised Stat- utes (Election Law, § 18), p. 3139, 9tti ed. Banlis & Bros. 1896. Code, g 3305. COUNTY CLERKS — Continued. The Kegister of any county oi- the Clerk of any Court of Record, is entitled, for any services specified in § 3304 which he is authorized to perform, to the fees specified therein, subject to the qualifications therein contained. Accounting; Except as otherwise specially prescribed by law, each County Clerk or Register, who receives a salary, must account for, under oath, and pay to the Treasurer of his county, in the manner prescribed by law, all fees, pei'quisites, and emoluments, re- ceived by him for his official services. Election Services; County Clerks not salaried shall be paid by county for services in elections reason- able compensation as fi.xed by Board of Supervisors. See, Clerks' Fees in Civil Actions Gen- erally. Cleeks' Fees in Criminal Cases. COUNTY CLERK OF THE CITY AND COUNTY OF NEW YORK, AND OF KINGS COUNTY. Section 3304 of the Code does not affect any special statutory provision remaining un- repealed whereby a fee different from the fee therein allowed is allowed to the Clerk of the city and county of New York, or of the county of Kings, for a service therein specified. COUNTY CLERK OF NEW YORK — COUNTY COURT, APPEALS TO COUNTY CLERK OF THE CITY AND COUNTY OF NEW YORK — Cont'd. New York Consolidation To County Clerk of the City and County Act, § 1733 (being Laws of of New York; 1883, ch. 410), as amended For searching the dockets of judgments and by Laws of 1884, cb. 399, 8 4. decrees and transcripts of decrees, ^er year. For searching all other matters of record he may be required to search for, respect- 15 ively, per year 5 V ' Ir J For returning in his search any judgment or other matters of lien, each 5 Same, § 1811. For each lien filed 10 COUNTY COURT, APPEALS TO. Code, § 3066, , sub. 1. Costs, how awarded; The awarding of costs is regulated as fol- lows : If the appeal is dismissed because neither party brings it to a hearing; costs to neither party. Sub. 2. If the judgment is reversed for an error in fact, not affecting the merits ; or, If a new trial is directed, before the same or another justice; the costs of the appeal are in the discretion of the Appellate Court. Sub. 3. If the judgment is affirmed; costs must be awarded to the respondent Sub. 4. If. the judgment is reversed; costs must be awarded to the appellant. Sub. 5. If the judgment is affirmed only in part, the costs, or such a part thereof, as to the Ap- pellate Court seems just, not exceeding. $10 00 besides disbursements, may be awarded to either party. 90 COUNTY COURT, APPEALS TO Code, S 3068. Code, I 3046. Code, S 3047. Code, i 3067. Code, S 3073. COUNTY COURT, APPEALS TO— Con. Appeals from Justices' Court for New Trial: When may be taken; Except in the county of Kings and city of BrooMyn, Appellant may demand a new trial in his Notice of Appeal, where the sum for which judgment was demanded, or the value of property together with damages recov- ered, exceeds and thereupon is entitled thereto. Limit of Time to Take; Appeals must be taken within 20 days after the entry of judgment. Costs upon Appeal; Justice's fee for Eeturn and the costs included in the judgment Where new trial is not had in County Court. To appellant upon reversal : Disbursements and To respondent upon affirmance: Disburse- ments and Where new trial is had in County Court. TO PREVAILING PARTY. Before notice of trial Subsequent proceedings before trial Trial : Issue of law Issue of fact For the argument of a motion for a new trial on a case Ql 30 25 15 10 15 20 15 00 00 00 00 00 00 00' 00 00 COUNTY COURT, APPEALS TO-COUNTY COURT STENOGRAPHERS Code, 9 3073. Code, i 3070. Code, { 3059. Code, § 3060. Laws of 1897, ch. 63, § 1. COUNTY COURT, APPEALS TO— Con. Term fees, not exceeding 5, and excluding term of trial, each Party Eefusing Offer, When Liable FOR Costs. Where offer made pending appeal, and re- fused, the party refusing shall be liable for costs of appeal, unless he recover more than sum offered. Costs, When Set off. If, upon the appeal, a sum of money is awarded to one party, and costs are award- ed to the adverse party, the Appellate Court must set o2 the one against the other, and render judgment for the bal- ance. Appellant's Costs and Disburse- ments. When coats are awarded appellant, he may include, in the disbursements upon the appeal, the costs and fee paid to the Justice upon taking the ap peal; and where the judgment rendered by the Justice was against the appellant, he may also include, in those disbursements, the costs of the action before the Justice, whicli he would have been entitled to recover if the judgment of the Justice had been in his favor. COUNTY COURT STENOGRAPHERS See, Stenogkaphbes. COUNTY DETECTIVES. (In counties containing not less tlian 155,000 and in counties adjoining a county containing not less titan 1,000,000.) Appointed by County Judge. Term — three years. Compensation, per annum and traveling and other expenses. Exception ; This does not apply to Westchester county. $1,500 92 COUNTY JUDGE-COUNTY TREASUEEE Revised Statutes (County Law, § 233), p. 654, 9th ed. Banks & Bros. 1896, as amended by Laws ot 1897, oh. 407. Revised Statutes (County Law, § 12, sub. B), p. 597, 9tb ed. Banks & Bros. 1896. Revised Statutes (County Law, §12), p. 597, 9tli ed. Banks & Bros. 1896. Code, :332a. COUNTY JUDGE. When a County Judge in one county shall hold court in another county, he shall be paid, per day COUNTY SUPERINTENDENT OF THE POOR. Compensation; Fixed by Board of Supervisors. A county charge. Not to be changed during term of office. COUNTY TREASURER. Salary; to be fixed by Supervisors. Fees; A County Treasurer, or, in the city and county of New York, the Chamberlain, is entitled to the following fees : For receiving money paid into court For paying out same For investing money, pursuant to the direc- tion of a court: On amount not exceeding $200 "Upon the excess over $200 For receiving the interest upon an invest- ment and paying same to the person enti- tled thereto 93 $5 COUNTY TREASURER Code, §»668. Revised Statutes (Tax Law, §237), p. 3306, 9th ed. Banks & Bros. 18il6. Revised Stat- utes (Liquor Tax Law, §U),p. 3470, 9th ed. BaiQlis & Bros. 1S96. COUNTY TREASURER — Continued. As Administrator; For receiving and paying out all money, not exceeding $1,000 For receiving and paying out all additional sums up to $10,000 For receiving and paying out sums above $11,000 and for expenses, same as other Adminis- trators. Tax Collections; The Treasurer of each county and the Comp- troller of the city and county of New York shall be allowed to retain on all taxes paid and accounted for by him each year: On the first $50,000 On the next $50,000 On all additional sums in addition to the salaries and fees allowed by law, except that in the counties of Erie and Monroe, such per centum shall be credited to and belong to the county where collected. Liquor Tax Collections; County Treasurer is entitled : Of taxes, penalties and fines collected; In counties containing a city of the 2d class. In counties containing a city of the 3d class . 94 COUNTY TREASUREK — COURTS Revised Stat- utes (Liquor Tax Law. 8 U), p. 3470, 9tli ed. Banks & Bros. 1896. COUNTY TREASURER— Continued. In all other counties, except those contain- ing a city of the 1st class which shall be deducted and retained by him from the moneys so collected ; and charged one-third to the state and two- thirds to the locality to which the tax belongs. Tax Law, §153, as amended by Laws of 1897, oil. 490. Revised Statutes (County Law, §231), p. 657, 9th ed. Banlis & Bros. 1896. In re Tax Sales ; Preparing conveyance to purchaser of real estate at tax sale and, for each piece or parcel of land described therein exceeding the first, an additional All purchases made for the county shall be included in one conveyance for which the County Treasurer shall receive Compensation of in Ulster County, An annual salary of COURTS. See, Albant, City Court op. Appeals, Court of. Appellatb Division of the Suprbme Coukt. Buffalo, Municipal Coukt of. Claims, Court of. County Court. G-BNBVA, City Court of thb City of. HORNBLLSTILLB, KbCOKDER's CoURT. Hudson, City Court op. Hudson, Mayor's Court of, abolishbd. Impeachment. Justices' Courts. Justices' Courts, Brooklyn. Long Island City, City Court op, abolished. Nbw York, City Court of the City of. New York, District Courts of the City of. New York, Court op General Sessions of the Peace of. New York, Municipal Court op the City of. 95 $10 2,500 50 10 00 00 COURTS - -COURTS OF RECORD COURTS — Continued. See, Oswego, Recorder's Codrt of, abolished. Rensselaer, City Court op the City of. Rochester, Municipal Court of. Special Sessions. Supreme Court. Surrogates' Courts. Syracuse, Municipal Court of. Trot, Justices' Court of the City of. ■ Utica, City Court of. Watertown, City Court of the City of. YoNKBRs, City Court of. COURTS OF RECORD, Code, 8 a. 1. The Court for the Trial of Impeach- ments. 2. The Court of Appeals. 3. The Appellate Divisions of the Su- preme Court. 4. The Supreme Court. 5. The Court of General Sessions of the Peace in and for the City and County of New York. 6. The City Court of Long Island City. 7. The City Court of Yonkers. 8. A County Court in each county except New York. 9. The City Court of the City of New York. 10. The City Court of the City of Hudson. i 11. The City Court of the City of Utica. 12. The Eecorder's Court of the City of Oswego. 13. The City Court of Albany. 14 A Surrogate's Court in each county. Laws of 1897, ch. 36. 15. The Court of Claims. 96 COURTS OP RECORD -CRAIG COLONY FOR EPILEPTICS Code, § 3313. Code, § 3. Laws 1897, ch. 378, § 1351. Code Criminal Procedure, 8 731. COURTS OF RECORD— Continued. Jurors' Fees in; For each cause 25 To be paid by the party noticing the case for trial, or, i£ it is noticed by more than one party, by the party whom the Court directs to pay it; except as otherwise specially prescribed by statute in a par- ticular court, or a particular county. COURTS NOT OF RECORD. Justices of the Peace. Courts of Special Sessions. District Courts in the City of New York. Police Courts. Justices' Court of the City of Troy. Municipal Court of Eochester. Municipal Court of Syracuse. Municipal Court of Buffalo. Municipal Court of the City of Xew York. COURTS OF SPECIAL SESSIONS. Jurors in, not entitled to fees. CRAIG COLONY FOR EPILEPTICS. See, State Charges. 97 CRIERS OP COURTS- CRIMINAL PROCEEDINGS Code, § 91. Code, 8 91 . Revised Statutes (County Law, §230, sub. 4), p. 3767, 9th ed. Banks & Bros. 1896. Revised Stat- utes, p. 1943, 9th ea. Banks & Bros. 1896. Revised Stat- utes (Laws of 1853, ch. 195), p. 2130, 9th ed. Banks & Bros. 1896. CRIERS OF COURTS. How appointed; Are appointed by County Judge, except in Kings and Brie. How appointed in Erie county; Justices of the Supreme Court residing in the 8th Judicial District, together with the County Judge of Erie county, shall appoint Criers for the Courts of Eecord in Erie county. Compensation; In Erie county, per year. In other counties, per day Mileage; Going to and returning from the place of attendance, per mile Fees; For Calling a Jury For Calling and Swearing a Witness Making Proclamation for the Discharge of any person Calling any person on Recognizance CRIMINAL PROCEEDINGS. Expenses of in another County; Whenever, under the order of any court of competent jurisdiction, the pleadings and 98 81,000 3 00 00 12i 6 CRIMINAL PROCEEDINGS — CRIMINALS Revised Statutes (Laws 1853, ch. 185), p. 2130, 9tli ed. Banks & Bros. 1896. Revised Statutes (Town Law, 8 165), p. 769, 9tli ed. Banks & Bros. 1896. CRIMINAL PROCEEDINGS— CoiitU issue iu auy indictment or prosecution for any crime or misdemeanor shall have been set down to any county in this state for trial therein, in consequence of any in- ability to obtain an unprejudiced or im- partial jury in the county in which the venue was originally laid, the expenses of the trial of said indictment or prosecu- tion shall be a charge upon the county from which the same was transferred; and in case they shall have been assessed on any county in which any such issue shall have been determined, the same, with interest thereon, shall be reimbursed to the treasury of such county by the County Treasurer in the county from which such proceedings have been sent down, and the Board of Supervisors of the county liable to pay such expenses as aforesaid are hereby authorized to in- clude the same in the annual levy of taxes. See as to Fees of Town Officers in Crim- inal Proceedings, when Town or County Charge. CRIMINALS. Sheriff's fees in regard to. See, Sheriffs. Sheriff's Fees in Criminal Cases. 99 DEATH, REGISTERING- DEFENDANT'S COSTS Revised Stat- utes (Public Health Law, 8 33), p. 707, 9th ed. Banks & Bros. 1896. Code, § ZaSl, sub. 2. Code, S 3373. DEATH, REGISTERING. Local Boards of Health, shall charge the municipality : For registering each death and shall charge any person desiring the same : For copy of record, 7iot exceeding For certifying copy, not exceeding an ad- ditional DEFENDANT'S COSTS. For all proceedings before Notice of Trial. See, Either Party, Costs to. In Condemnation Proceedings; If award exceed amount of offer with in- terest, or if no offer was made: To Defendant; For all proceedings before Notice of Trial . For all proceedings after Notice and before Trial and, in the discretion of the Court, not exceeding of amount of award. When no Costs allowed ; If offer not accepted and award does not exceed amount of offer with interest no costs shall be allowed to either party. 100 25 25 25 $10 00 10 15 00 00 DEFENDANT' Code, S 3378. Code, § 3358. DEFENDANT'S COSTS — Continued. In Condemnation Proceedings; Allowance to Guardian, Gommitiee, Trustee, Attorney ; The Court shall also direct in a final order what sum shall be paid to the General or Special Guardian or Committee or Trus- tee of an Infant, Idiot, Lunatic or Habit- ual Drunkard, or to an Attorney ap- pointed by the Court to attend to the in- terests of any defendant upon whom other than personal service of the Petition and Notice may have been made, and who has not appeared, for costs and expenses and counsel fee, and by whom and out of what funds the same shall be paid. When Costs not allowed Defendant ; If a trial has been had and determined in favor of plaintiff, costs of the trial shall not be allowed to the defendant; but the plaintiff shall recover of any defendant answering, the costs of such trial caused by the interposition of the unsuccessful defence, at the same rate as is allowed to the prevailing party for the trial of an action in the Supreme Court, viz.: Additional Costs, to Defendant; When judgment is rendered in favor of Defendant for a sum of money certain, or to recover a chattel ; or a final order is made in a special proceeding instituted by State Writ, Defendant is entitled in such case to his usual Costs and additional in the following cases: 101 DEFENDANT'S COSTS— DEMURRER, TRIAL OP Code, e SS58. Code, 8 3304. Code, § 477. DEFENDANT'S COSTS — Continued. Where the action is against him for an act done in the performance of his duty as a public officer. Or where the action is against him for an act done by him in aid of a public officer, or by command of such officer in the line of his public duties. Or for taking a distress, making a sale or any other act under statutory authority. But the defendant is not entitled to such additional where he unites in his answer with a per- son not so entitled to the This increase does not apply to disburse- ments. See, Either Party, Costs To. DEEDS. Fees to County Clerk; For Recording, per folio. . . See, Acknowledgments. DEFENDANT'S GUARDIAN. Costs against, personally, not allowed except for misconduct. DEMURRER, TRIAL OF. See, Justice of the Peace. 102 DENTAL EXAMINERS, STATE BOARU OF — DEPOSITION DENTAL EXAMINERS, STATE BOARD OF. Revised Stat- utes (Public Health Law, § 163, p. 848, 9th ed. Banks & Bros. 1896. Examination Fee; Not more than $25 00 Revised Stat- utes (Public Health Law, § lea, p. 848. DENTAL STUDENTS. Fees; To State Board of Dental Examiners ; § 161, p. 3777), 9th ed. Banks & Bros. 189B. Examination Fee — not more than To County Clerk; 25 00 For Registration, Affidavit and Certificate . 1 00 County Clerk in another county ; For Registration 25 DEPOSITION. To Coroners; Revised Stat- utes (Laws of 1873, ch. 833, § 1), p. 3351, 9th ed. Banks & Bros. 1896. For taking deposition of injured person in extremis and mileage, per mile, both ways 1 00 10 To Justices of the Peace; Code, § 3333. For taking the deposition of a witness, upon an order made, or commission is- sued, by a Court of Record of the state, or a court of another state or territory, or a foreign country, per folio 10 For making the necessary return and cer- tificate thereto, ^er/(??io 50 lOS DEPUTY SHERIFFS AND CONSTABLES— DIFFICULT CASE, ETC. Code, § 3313. LawB of 1897, ch. 62, § 1. Code, § 3353. DEPUTY SHERIFFS AND CONSTA- BLES ATTENDING COURT Compensation; For attending a sitting of a Court of Record ; For eacli day's actual attendance in any county except Albany In the county of Albany Mileage; And, in both cases, mileage as allowed to trial jurors in Courts of Record, -which is (Code, § 3314), for going to and returning from the term, not exceed- ing, per mile Exceptions ; Note,— Section 3313 does not apply to New York, Kings and Erie. DEPUTY STATE COMMISSIONER OF EXCISE. See, Excise. DETECTIVES, COUNTY. (In counties containing not less than 1S5,000, and in counties adjoining a county containing not less than 1.000,000) Appointed by County Judge. Term, three years. Compensation, per annum and traveling and other expenses. Exception ; This does not apply to Westchester county. DIFFICULT CASE OR SPECIAL PRO- CEEDING. Additional Allowance in; To Either Party; The court may, in its discretion, award to any party a further sum as follows : Upon the sum recovered or claimed, or the value of the subject-matter involved ; not to exceed 104 $2 3 00 00 1,500 00 5% DISBURSEMENTS ORDINARILY TAXABLE Code, % 3S96. Code, § 3301. Code, § 3301. Code, § 3301. Code § 3304. Code § 3298. Code § 3398. Code § 3307. Code § 3301. Code § 3304. Code, § 3301. Code, § 3301. Code, §3313. Code, § 3311. DISBURSEMENTS ORDINARILY TAXABLE. Referee's Fees, per day Commissioner's Fees, per day Clerk's Trial Fees Clerk's Fee ; Entry of Judgment, or Final Order in Special Proceeding and for each folio exceeding ten Clerk's Fee ; any other Order or Interlocu- tory Judgment, for each folio exceeding five Paid for Searches ; For each year, each name,, and each kind of conveyance or lien .... Paid for Affidavits and Acknowledgments for one person Paid for Affidavits and Acknowledgments for each additional person Serving Summons and Complaint, for each person served and for each journey, one way, irrespect- ive of number served, pe?- mile Certified copies Orders, p)er folio Clerk filing execution, and entering satis- faction Transcript and filing Certificate on Judgment Roll, ^je7- folio of the judgment and postage incurred, $ ; to be incurred, $ Jurors' Fees and pel' mile, both ways Stenographers' Fees ; copy ; in Trial Term, Supreme Court, per folio In Special Term in 3, 4, 5, 6, 7, 8 Districts, per folio In any other court, per folio 105 $10 10 1 DISBURSEMENTS ORDINARILY TAXABLE Code, e 3307. DISBURSEMENTS ORDINARILY TAXABLE — Continued. SlierifE's Fees on Execution $1 50 10 12 00 50 and per mile, going SheriflE's Fees on Execution, for return Sheriff's Fees on Attachment (and extra in Court's discretion). Sheriff's Fees, Terras, each Code, § 3304. but not exceeding, $1.50 in any case. Copy Minutes 25 Code, § 3856. Printing Case. Code, § 3256. Code, § 3300. Code, § 3301. Code, § 3856, §3318. Printing Point?. Eemittitur, Court of Appeals, per folio. . . . Copies papers, per folio Witness Fees, per day and for coming, if more than three miles. 10 5 50 (So charged). per mile Argument Fee at Appellate Division (paid by appellant) 1 8 00 50 (,So chairged) . Filing Return at Appellate Division Disbursements to be included in Bill of Code, § 3256. Costs; A party to whom costs are awarded in an action is entitled to include in his bill of costs his necessary disbursements, as fol- lows: Witnesses' fees. Referees' fees. Other officers' fees. Commissioners taking depositions. Fees for Publication. Fees for certified copy deposition or other paper recorded or filed in any public office, for use on trial. 106 DISBUKSEMENTS ORDINARILY TAXABLE — DOG TAX Code, 8 3866. Revised Statutes (County Law, §§ 110, 111), p. 628, 9th ed. Banks <& Bros. DISBURSEMENTS ORDINARILY TAXABLE — Continued. Copies opinions, and charges of Judges. Printing papers for a hearing when required by rule of Court. Prospective charges for expenses of entering and docketing Judgment. Sheriff's fees for receiving and returning one execution tliereon, including search for property and such other reasonable and necessary expenses. DISTRICT COURTS OF THE CITY OF NEW YORK. See, New York, District Courts of the City of. DOG TAX. By whom Imposed; Board of Supervisors (except in counties having a population of 800,000 or over) may impose tax. Alternative; If they do not, the following taxes shall be imposed : On Dogs over four months old: A Bitch Each additional Bitch A Dog Each additional Dog other than a Bitch .... 107 $3 5 DOG TAX — DOMESTICS DOG TAX— Continued. Collector's Fees; Revised Statutes On every $100 collected $10 00 (County Law. § 115), p. 639, And for each Dog killed 1 00 9th ed. Banks & Bros. 1896. In City of Buffalo; Revised City Charter, § 210. For each Doc. lyer vear 1 00 ,i_ \yi. VJIkVV.'A.J. _*— ' ^^>^^ rJ\Jr \y ^^^wa a •■■• »••• ■•«■ •••• For each Bitch, jier year. 2 00 License of Society for Prevention of Cruelty to Animals; Revised Stat- utes (Laws of 1896 rh 4481 In cities of more than 20,000 and less than 800,000, where an incorporated Society pp. 3673^, 9t,h ed "Ranks for the Prevention of Cruelty to Animals & Bros. 18%. exists (except in the city of Buffalo), it shall be necessary to procure from said Society a Dog License on or before May 1st each year, which License shall be is- sued, on application to said Society, upon payment of the sum of 1 00 License to use Dogs in Vehicles; Revised 1 Statutes It is necessary to procure from Mayor of 1 { (Domestic Commerce city or President of village a License to Law, § 65), p. 3538, 9th ed. Banl£s & Bros. 1896. use dogs to draw vehicles. DOMESTICS. Additional Allowance to. Full Costs upon Settlement. See, Municipal Court of Buffalo. 108 DOWER, PARTlflOX, ETC — EITHER PARTY, COSTS TO Code, § 3399. Code, § 3851, sub. 3. Sub. 3. DOWER, PARTITION, ETC. Fees; To Commissioner, per day To Surveyors, per day To Surveyor's Assistant, per day. EITHER PARTY, COSTS TO. For all proceedings after notice and before trial For all proceedings after granting and be- fore new trial Trial Fee : Issue of Law Trial Fee : Issue of Fact Trial Fee : If more than two days, extra. . Examination of party before trial Attending and taking deposition de bene esse (see, Code, §§ 870, 871, 893) Drawing interrogatories to annex to com- , mission (see. Code, §§ 888, 912, 913, 3171) Making and serving Case Making and serving Case, if more than 50 folios, extra Making and serving Amendments to Case . Terra Fees; In Supreme Court; For each term, not exceeding five, and ex- cluding term of trial In Appellate Division ; For each term, not exceeding five, and ex- cluding term of argument 109 $5 5 2 15 25 20 30 10 10 10 10 20 10 20 10 10 00 EITHER PARTY, COSTS TO EITHER PARTY, COSTS TO — Cont'd. Code, § 3851, sub. 5. In Court of Appeals ; For each term, not exceeding ten, and ex- Sub. 3. cluding term of argument .$10 10 00 00 In City Court, City of Keio York ; For one term only In General Term of City Court, City of Xew York ; For one term only 10 00 Sub. 4. Costs upon Appeal; To Supreme Court ; Before argument 20 40 00 00 For argument To Appellate Division or to General Term of the City Court of the City of Neiu York ; from Interlocutory or Final Judgment, or from an Order granting or refusing a new trial, rendered or made in the same court, or at a trial term of the Supreme Court; Before argument 20 00 Sub. 5. For argument.. 40 30 00 00 To Court of Appeals ; Before argument For argument 60 00 1 Sab, 5. Damages for Delay ; In the Court of Appeals damages for delay may be allowed in the discretion of the Court of not exceeding 10% of the amount of the judgment. Code, 881211, 1904. Interest on the verdict is also allowed. no EITHER PAETT, COSTS TO Code, g 3:361, sub. i. Sub. 3. Sub. 3. Code, g§ 2456-6. Code, 9 3100. EITHER PARTY, COSTS TO -Cont'd. In Appellate Division ; Costs upon application to the Appellate Division for a new trial, or for judgment upon a verdict, rendered subject to the opinion of the Court, or where exceptions are ordered to be heard in first instance at the Appellate Division ; Before argument $20 40 20 40 20 40 10 30 50 00 00 00 00 00 00 00 00 00 For argument On application for Judgment on Special Ver- dict ; Before argument For argument Motion Costs ; Costs of motion for new trial at Special Term; Before argument For argument Costs upon any other motion, upon a refer- ence specified in § 3236 ; Not exceeding and necessary disbursements for printing and Eeferee's fees. Proceedings Supplementary to Execution; Costs not to exceed and witness fees and disbursements. In Prohibition Proceedings ; Costs not exceeding may be awarded to either party as upon a motion, together with disbursements. See, Additional Allowances. ELECTION INSPECTORS — ELECTION OFFICERS I Revised Stat- utes (Election Law, § 18), p. 314U, 9th ed. Banks & Bros. ISfli;, as amended by Laws of 1897, eh. 379. Revised Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 18J(i. Revised Stat- tites (Election Law, §18), p. 3U0, 9th ed. Banks & Bros. 189S, as amended bv Laws of 1S9'7, ch. 379. Revised Stat- utes (Election Law, §18), p. 3140, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 379. ELECTION INSPECTORS. Compensation of; In cities of the first class (250,000 or more), and in the city of Albany. Laws of 1897^ ch. 170, % 6. Per (iay of registration and revision Per day of election For canvass and return of votes In towns; For the election Except in the city of New York, and unless residing in the city or town in which the County Clerk's office is located, shall re- ceive : For filing papers in County Clerk's office. . and mileage, "per mile, both ways ELECTION OFFICERS. In Cities of the First Class (250,000 or more), and in the city of Albany. Laws of 1897, ch. 170, %6. Ballot Clerks; Compensation, per day Inspectors of Election ; Compensation, per day of Registration and Revision Compensation, per day of Election Compensation, for Canvass and return of Votes Poll Clerks; Compensation, per day (To be paid by tlie Comptroller of the city.) no. po 00 5 ' 00 5 i 00 ! 00 00 4 00 5 00 5 00 5 00 5 Oi.i ELECTION OFFICERS ELECTION OFFICERS Continued. In Towns ; Revised Statutes tTown Law, §178), p. 773, 9th ed. Banks & Bros. 1896. Clerks of the Polls ; Compensation, per day $2 00 Revised Statutes (Election Law, § 18), p. ai«, 9th ed. Banks & Bros. 1896, as amended bv Laws of 1897, ch. 379. Inspectors of Election ; Except in the City of New York, and un- less residing in the city or town in whioh the County Clerk's office is located, shall receive ; For filing papers in County Clerk's office. . and, per mile, both ways 5 00 4 Revised Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 189(i. Inspectors of Election; For the election, per day 2 00 Revised Statutes (ElectionLaw, §18), p. 3139, 9th ed. Banks & Bros. 1896. (Town Law, § 178), p. 773. Ballot Clerks; Same compensation as Inspectors of Elec- tion for election, viz., per day 2 00 County Clerks not Salaried; Revised Statutes (ElectionLaw, § 18). p. 3139, 9th ed. Banks & Bros. 1896. shall be paid by the county for election services, reasonable compensation to be fixed by the Board of Supervisors of the county, or the Board acting as such Board of Supervisors. Town Clerics; of each town shall be paid by such town a reasonable compensation for election services, to be fixed by the other mem- bers of the Town Board. 113 ELECTION OFFICERS Laws of 1897, ch. 170, 9 6. ELECTION OFFICERS— Continued. In City of Albany ; Inspectors of Election ; For each day of registration, and of revision of registration, for a special election .... For the election For the canvass and return of the votes . . . Poll Clerks; For the election For the canvass of the votes Ballot Clerks, each (To be paid by the chamberlain upon the certificate of the mayor.) 5 5 00 00 00 00 00 00 114 ENGINEER AND SURVEYOR, STATE — EXCISE Revised Statutes (Executive Law, § 65), p. 378, 9th ed. Banks & Bros. 1896. 8 71, p. 379. ENGINEER AND SURVEYOR, STATE. Fees; For filing every paper For all original drafts For drawing original papers, per folio For recording papers. ^er/o?{o For copies of papers on file, per folio For every search For copies of maps, the usual charge. Surveys — for Surveyor, per day and expenses. To pay over all fees quarterly. Revised Stat- utes (TaxLaw, 8 173), p. 3277. 9tii ed. Banlis & Bros. 1891). Revised Statutes (liiquor Tax Law, 8 6), p. 3463, 9tli ed. Banks & Bros. 1896, as amended by Laws of 1897, cli. 312. EQUALIZATION OF TAXES, STATE BOARD OF. How composed; Shall consist of the Commissioners of the Land Office and the Commissioners of Taxes. See, Land Office, Commissioners of. Tax Commissioners, State Board of. EXCISE. (Excise Law Eepealed by Liquor Tax Law 1896.) See, Liquor Tax State Commissioner of Excise, how ap- pointed ; Appointed by the Grovernor, by and with the advice and consent of the Senate. Term, five years. Salary, per year and for expenses when away from Al- bany, not exceeding, per year 115 $3 5,000 1,800 6 25 10 10 10 10 00 00 00 EXCISE EXCISE— Continued. Revised Stat- utes (Liquor Tax Law, §8), p. 3463, 9tli ed. Banks & Bros. 1896, as amended by Laws of 1897. ch. 312. Deputy State Commissioner, how ap- pointed ; Appointed by the CommissioDer. Salary, fie?- ^cor and for expenses $4,000 1,500 00 00 Secretary, how appointed; Appointed by the Commissioner. Salary per year 2,000 00 Financial Clerk, how appointed; Appointed by the Commissioner. 1,800 00 and such additional clerical force as may be necessary. Special Deputy Commissioners in coun- ties containing a city of the first class; gg.p. 3461, as amended by Laws of 1897, ch. 313. §10, p. 3466, as amended by Laws of 1897, ch. 312. Appointed by the Commissioner. Salaries ; Special Deputy, county of New York, per year. . . . Special Deputy, county of Kings, per year Special Deputy, county of Erie, per year 4,000 3,000 3,000 1,200 00 00 00 00 Special Agents, how appointed ; Stale Commissioner shall appoint not more than sixty Special Agents at a salary of, per year. . . . and expenses. Attorneys in actions pending ; Appointed by the State Commissioner to act with Special Deputies and Special Agents in the prosecution of all actions or proceedings under any law repealed by this chapter and pending when this chapter shall take effect. Compensation paid by the county or city in whose behalf such prosecutions, actions or proceed- ings are instituted. 116 EXCISE - EXECUTIONS Revised Stat- utes, Liquor Tax Law, § 10, p. 3465, 0th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch, 313. Code, 9 3333. Code, i 3333. Code, 8 3307, sub. 6. Sub. 7. EXCISE— Continued. Attorneys, Excise ; Appointed by the State Commissioner to represent him or to act -with Special Deputies, Special Agents, or County Treasurer, in the prosecution or defense of any action or proceeding brought under the provisions of this act. Counsel of the Department of Excise may be em- ployed by the Slate Commissioner. Compensation of Excise Attorneys and Counsel, as agreed upon by the State Commissioner. See, Liquor Tax. EXECUTIONS. To Justices of the Peace; For an Execution For Renewal of Execution For an Execution upon conviction of delin- quent juror or witness before him To Constables; For collecting money by virtue of Execution, For every dollar to $50 For every dollar over $50 and mileage, both ways, per mile To Sheriffs; Eeceiving an Execution against property, entering same, searching for property ,and postage on Return and going, per mile For collecting money by virtue of an Exe- cution etc. In New York, Kiiigs and Westchester ; On amount collected up to $250 On residue of amount collected 117 EXECUTIONS — EXECUTORS AND ADMINISTRATORS Code, g 3307, sub. 7. Sub. IQ. Code, § 3304. Code, § 2730. Code, § 3330. EXECUTIONS — Continued. In other counties ; On amount collected up to $250 On residue of amount collected 2>% 2% 12 25 50 2*f, 1 If, 1 8f,- And where an Execution is stayed after a Levy; or where a Levy is upon a live ani- mal, or speedily perishable property, — For taking care of the property; such ad- ditional compensation as the Judge al- lows. For returning any mandate For certified copy Execution, and Eeturn of Satisfaction thereon (see Code, § 1266). . To County Clerks; For Issuing Execution EXECUTORS AND ADMINISTRA- TORS. Commissions of; Eeceiving and paying out all money, not exceeding $1,000 Eeceiving and paying out additional sums up to $10,000 Eeceiving and paying out sums above $11,000 And expenses And amount paid his sureties on the Bond but not exceeding per annum upon amount of Bond. Where personalty is $100,000 or more, each Executor or Administrator up to three is entitled to If there are more than three Executors or Administrators, then to be divided according to services. 118 EXECUTOKS AND ADMINISTBATOES Code, 8 S66S. Code, § »663. Code, S S664. Code, 9 S669. Code, § 3871. Code, § 3346, §§ 1835, 1836. EXECUTORS AND ADMINISTRA- TORS — Continued. County Treasurer as Administrator receives double the ordinary commissions Executor or Administrator on Sale of Eeal Property, to receive out of proceeds, his expenses, and for his services, not exceeding, per day and, fee for his attorney and counsel as allowed by Surrogate. (This is in lieu of commissions.) Public Administrator of Kings County is appointed by the Surrogate and County Treasurer. Term five years. He is entitled to same commissions as Ad- ministrators, and expenses. See, x\ssiGNEE. Committee. G-ENEKAL Guardian. Receiver. Trustee. Security for Costs; In actions by and against Executors, etc., the Court may, in its discretion, require plaintiff to give security for costs. Costs against Administrator ; Paid by the estate, except as provided by Code § 1836. Bonds of; See, Bonds and Undertakings. U9 $5 00 EXPERT WITNESSES — EXTRA SESSIONS, ETC, Revised Statutes {Legislative Law, §11, p. 346, 9tli ed. Banks & Bros. 1896. § 13, p, 346. EXPERT WITNESSES. There is no provision authorizing the tax- ation of expert witness fees, other than the usual fee of, per day EXTRA SESSIONS AND IMPEACH- MENT TRIALS. Per diem allowance; An employee of the Senate or Assembl}', during an extra session of the Legislature, or an officer or employee of the Senate designated to attend upon the Senate when sitting as a Court for the Trial of Impeachments, or upon the trial of pub- lic officers on the recommendation of the Governor, shall receive the same per diem allowance during such term or ex- tra session as his compensation or per diem allowance would give per day of regular session of the same year. Officers remaining after adjournment; The presiding officers of each House may designate five officers thereof to remain after the adjournment of the Legislature to perform duty under the direction of the Clerk of each House respectively, for not to exceed 30 days. Compensation; Such officers shall receive the same per diem compensation respectively, as tliej were entitled to receive during the ses- sion, to be paid upon the warrant of the Comptroller, on the certificate of tlie Clei'k of the House for which appointed. i:o FEES FEES. Revised Statutes No judicial officer, except Justice of the (Constitution, Art. 6, 8 20), Peace, to receive fees from his own use. p. 6!i, atli ed. Banlvs & Bros. See, Accounting. 1896. Acknowledgments. Affidavits. Albany County. Appeals, Clerk of the Court of. Appellate Division. Appraisers, Arbitrators. Assignee. Attachment. Attachment of a Vessel. Attorneys. Auctioneers. Auditors. Banks, Superintendent of. Bastardy. Births. Bonds and Undertakings. Bounty. Brokerage. Buffalo, Clerks. Buffalo, Municipal Court of. Caveat. Certificates. Certiorari. Chattel Mortgages. Chiropody. Citation. Clerks' Fees in Civil Actions Generally. Clerks' Fees in Criminal Cases. Collections. Collectors. Commissioners for Loaning Money of the U. S. Deposit Fund. 121 FEES FEES — Continued. See, Commissioners of Deeds. Commitment, Warrant of. Comptroller, State. Conditional Sales. Constables. Conveyance. Conviction. Convicts. Copies. Copyrights in the U. S. Coroners. County Canvassers. County Clerks. County Court, Appeals to. County Treasurer. Courts of Record. Criers of Courts. Criminals. Death. Deeds. Dental Examiners. Dental Students. Depositions. Deputy Sheriffs and Constables Attending Court. i Disbursements ordinarily Taxable. Disbursements to be included in Bill of Costs. Election Officers in Cities of First Class. Election Officers Elsewhere. Engineer AND Surveyor, State. Excise. Executions. Executors and Administrators. Expert Witnesses. Fence Viewers. 122 FEES FEES — Continued. See, Ferry License. Filing. Foreclosure by Advertisement. General Guardian. Geneva, City Court of the City of. Habeas Corpus. Health, Boards of. Health Officers of the Port ok New Tore. Highways. hornellsvillb, recorder's cotjrt. Horsbshoers. Hudson, City Court of the City of. Impeachment, Court of. Information. Inquiry, Writ of. Inspectors. Insurance, State Superintendent of. Jurors. Judgments. Justices' Courts, Fees upon a Commission. Justices' Courts, Jurors' Fees in. Justices op the Peace. Justices of the Peace in Criminal Cases. Law Examiners, State Board of. Law Students. Lien Against a Vessel. Lien, Mechanic's. Liquor Tax . Lunatic, Idiot or Habitual Drunk- ard. Marriages. Marshals. Mechanic's Lien. Mediation and Arbitration, State Board of. 123 FEES FEES — Continued. See, Medical Examiners. Medical Students. Mileage. Mittimus. Mortgage. Naturaliz ation. New York, Chamberlain of. New York, City Court of. New York, Comptroller of the City and County of. New York, District Courts of the City of. New York, Court of General Ses- sions OF THE Peace of the City of. New York, Eegister of the City OF. Notary Public. Notice of Appeal. Notification. Oaths. Order. Order of Arrest. Partition. Patents, U. S. Patents for Lands. Pharmacy, State Board of. Power of Attorney. Precept. Printers. Publishing. Eeceivers. Recording. Records. Referees. Regents, State Board op. 124 FEES FEES — Continued. See, Registration'. Eemittitue. Eensselaee, City Court of the City of. Replevin. Return. Rochester, Municipal Court of. Salvage Appraisers. Satisfaction. Sealer. Search. Secretary of State. Session Laws. Sheriffs' Fees, Civil Cases. Sheriffs' Fees, Criminal Cases. Sheriffs' Sureties. Special Proceedings, Jurors' Fees. Special Sessions, Courts of. Stenographers. Strays. Subpcenas. Summary Proceedings for Land. Summons. Supervisors. Supreme Court. Surrogates' Courts. Surrogates' Clerks. Surveyors. Syracuse, Municipal Court of. Term Fees. Town Clerks. Town Officers. Transcripts. Traveling Fees. Treasurer, State. Trial Fee in Courts of Special Sessions. Troy, Justices' Court of the City of. 125 FEES — FENCE VIEWERS FEES — Continued. See, Undertaking. Utica, City Court of. Venire. Vessel, Lien against a. Veterinary Medical Students. Veterinary Medical Examiners, State Board of. YiEW. Vital Statistics. Warrants, Bench. Warrants, Civil. Warrants, Criminal. Watertown, City Court of the City of. Wills. Witnesses' Fees. Witnesses, Expert. Writ of Certioearl Writ of Inquiry. YoNKERs, City Court of. FENCE VIEWERS. Who constitute; Revised Statutes (Town Law, §23), p. 733, Banks & Bros. 1896. Assessors and Commissioners of Highways are the Fence Viewers. Compensation; (Town Law, §104), p. 755. For services in disputes as to fences :^er day $1 50 Mileage; (Town Law, § la')), p. 750. Going to where beasts are kept ; per mile. . 10 126 FENCE TIEWEBS — FILING FENCE VIEWERS — Continued. Revised Statutes (Town Law, § 135), p. Y59. Fees; For certificate of charges 75 § 135, p. 781. For services in regard to inanimate goods or chattels doing damage, floating lum- ber, etc.: Same fees as for similar services in regard to Strays, which see. (Town Law, § 101), p. 755, 9th ed. Banks Witnesses' Fees in Fence Disputes; Same as in Justices' Courts, viz.: (Code, § SS27.) A witness, for each day^s actual attendance before a Justice of the Peace in an action or special proceeding 25 FERRY LICENSE. Code, 8 3304. To County Clerks; For entering in the minutes of the County Court, a license to keep a ferry, and for a copy thereof $1 00 FILING. Code, § 3304. To County Clerks; Filing a transcript and making an entry {see Code, § mS) 12 25 12 12 Filing a certificate of satisfaction of mort- gage and entering same {see Code, § 'BJf.O^) Filing and entering a satisfaction or assign- ment of judgment Filing and entering bond of collector or officer to receive taxes Filing and docketing notice of mechanic's lien 10 127 FILING Code, § 3304. Code, 8 3303. Lien Law, Laws of 1897, cIi. 418, § 94. Same, § 114. (Laws of 1887, ch. 466, § 33), p. 2437, 9th ed. Banks & Bros. New York Consolidation Act, 8 1811 (being Laws of 1882, ch. 410). Code, i 3323. FILING — Continued. Filing and entering specification and all other papers relating to a lien against a vessel Filing any paper deposited for safe keep- ing Filing any paper not otherwise provided for Upon naturalization ; Filing declaration of intention Upon final admission ; for filing papers .... To County and Town Clerks and Regis- ters; For filing Chattel Mortgages and Condi- tional Sales. For filing each instrument or copy. For filing and entering proceedings in a general assignment To County Clerk of the City and County of New York; For each lien filed To Justices of the Peace; For filing each paper required by statute to be filed 128 $1 FILING FILING -Continued. Code. 8 3388. For drawing, copying and certifying abend, an undertaking, a recognizance, or other written secui'ity, and iiling tlie same with the County Clerk, or other officer with whom it must be filed 25 To the Register of the City of New York; New York Consolidation Filing a certificate of satisfaction, or other Act, § 1705 (being Laws ot 1882, oil. 410). satisfaction-piece of a mortgage, and en- tering such satisfaction Filing and entering the bond of a collector 25 or other officer authorized to receive taxes . 12 Filing every paper deposited with him for safe keeping 6 Revised Stat- utes (Laws of ISB, ch. 379, § 6), p. 201.-,, 9th ed. Banks & Bros. 189(1. Filing each chattel mortgage or assignment, or copy thereof 6 To Secretary of State; Revised Statutes For filing and receiving the original certifi- (Executive Law, § 26, sub. 12), p. 371, as amended by Laws of 1897, ch. 411. cate of incorporation of a railroad corpo- ration for the construction of a railroad in a foreign country For filing the original certiScate of every $50 00 other railroad corporation For filing the original certificate of any 25 00 other stock corporation 10 00 For filing any original certificate of incor- poration di-awn under article 2 of the Sub. 13. Membership Corporations Law 10 00 For filing the certificate of a foreign corpo- Revised Stat- utes (Laws of 186S, oh. 692, § 4), p. 2240, ration desiring to do business in the state. 10 00 75 To Special Sessions, Courts of; For record of conviction and filing same. 9th ed. Banks & Bros. 1896. ., 129 FILING - FORECLOSUllE FILING — Continued. To State Engineer and Surveyor; Revised Statutes (Executive Law, §65), p. 378, 9tli ed. Banks & Bros. 1896. For filing every paper 6 To Town Clerks; Revised s+atntp'i For filing anci eatering ollector's Bond. . . 25 (Consolidated School Law, § 80), p. 1558, 9th ed. Banks & Bros. 1896. FORECLOSURE. Additional Allowances in; To Plaintiff ; Code, S 3353. "Where the action is brought to foreclose a mortgage upon real property * * * the plaintiS, if a final ju(3gment is ren- dered in his favor, and he recover costs, is entitled to recover, in addition to the costs prescribed in the last section, the following percentages to be estimated upon the amount found to be due upon the mortgage : Upon a sum, not exceeding $200 Wo 5% Upon an.additional sum, not exceeding $400. Upon an additional sum, not exceeding $1,000 ' 2fo If settled before Judgment, one-half the above. Code, 8 3854. But in no event to exceed in the aggregate. . . . To Either Party ; The Court may, in its discretion, award to any party a further sum as follows : $2,000 00 Code, e S853. Upon sum due or claimed Hfo But not to exceed 200 00 130 FORECLOSURE BY ADVERTISEMENT Code, § 8401. Code, 8 8403. FORECLOSURE BY ADVERTISE- MENT. Costs inj For drawing a Notice of Sale, per folio . . . . For drawing a Notice of Postponement of Sale, per folio For drawing an Affidavit, per folio For making each copy of the above, per folio For serving each copy of the Notice of Sale required or expressly permitted to be served For af&xing each copy of Notice of Sale upon Court House For superintending the sale, and attending to the execution of the necessary papers. Expenses allowed in same. Sums actually paid, for the following ; but not to exceed ; For publishing Notice of Sale, and Notice or Notices of Postponement, if any ; for the first insertion, per folio and for other insertions, not exceeding twenty-four weeks, per folio For af&xing copy Notice of Sale in book, making and subscribing a minute of time he received and affixed it, and indexing same {see, also, Code, §§ ^390, ^lfi%') For recording the affidavits (Code, § 3304 Recording an instrument), per folio For making and recording certified copies where property sold is in two or more counties (Code, § 3804, Filing Certifi- cate) For necessary Searches, as paid. For necessary Postage, as paid. 131 1 10 25 25 25 13 00 00 00 75 50 25 10 25 FORECLOSURE IN N. T. CITY, SALE ON— PORECL'SRE OF VESSEL LIENS FORECLOSURE IN THE CITY AND COUNTY OF NEW YORK, SALE ON. New York Consolidation Act, § 1088 (being oh. 410 of the Laws of 1883). Sheriff's Fees; In cases of sale on foreclosure in the city and county of New York, the SherifE shall be entitled to receive the following fees and no more: For receiving order of sale and posting no- tices of sale $10 00 For attending sale 10 00 For drawing each deed of premises sold. . . 5 00 For attending and adjourning a sale at the request of the plaintifE in the action or by order of the Court 3 00 but no more than three adjournments in '■ one action shall be charged for. For making report of sale 00 For paying over surplus moneys 3 00 and all disbursements made by him for printers' fees at the rate allowed by law 1 therefor {see Printers), fees of officers for i taking acknowledgments and administer- ing oaths, and all auctioneers' fees actu- ally paid by him, but not to exceed for such auctioneers^ fees 12 00 for each parcel separately sold, which auc- tioneers' fees shall be paid by the pur- chaser of the parcel in addition to the ' amount bid by him therefor. FORECLOSURE OF MECHANIC'S LIENS. Code, S 3850. See, Mechanic's Liens. i Code, 8 37.30. FORECLOSURE OF VESSEL LIENS. See, Vessel Liens. 132 GENERAL GUARDIAN — GUARDIAN OF INFANT PLAINTIFF Code, § 3850. Code, § 2730. Code, § 3330. Code, 477. ! Code, § 3349. Laws of 1897, ch. 360, § 101. Code, 8 3349. GENERAL GUARDIAN. Compensation ; Same compensation as an Executor or Administrator, viz.: Receiving and paying out all money not exceeding $1,000 Receiving and pajing out additional sums up to $10,000 ". Receiving and paying out sums above $11,000 And expenses. And the amount paid his sureties on his bond, but not exceeding per annum on the amount of the bond. Bonds of; See, Bonds and Undertakings. Allowance to, in Condemnation Proceed- ings ; See, Condemnation Peocbedings. Defendant's Costs. Costs against Defendant s Guardian personally not allowed, except for misconduct. Costs ftgninst Plaintiff c6\\iic\.\b\e of his Guardian. See, Guardian op Infant Plaintiff. GENEVA. City Court of the City of; Costs and fees in civil actions and proceedings are the same as in Justices' Courts. Additional costs to the prevailing party, if he be en- titled to recover costs, and the amount recovered or the value of the chattels exceed $50 and does not exceed $350 and when the same shall exceed and in other cases GRAND JURIES' STENOGRAPHERS. See, Stenogkapheks. GRAND JURORS. See, .JnitoRS. GUARDIAN OF INFANT PLAINTIFF, Costs ; Against Infant Plaintiff collectible of his Guardian. See, General Guardian. 133 $10 15 3 00 00 00 HABEAS CORPUS - HEALTH, LOCAL BOARDS OF HABEAS CORPUS. To Sheriffs; Code, 9 3307, Fees ; STib. 16. For iDringing up a prisoner upon a writ of habeas corpus to inquire into cause of detention ; expenses, and $1 50 and Mileage; to and from the jail, per mile 12 For bringing up a prisoner upon any other ■writ of habeas corpus ; expenses, and .... 1 50 and Mileage; to and from the jail, per mile 12 and for attending court thereupon, per day 1 00 HEALTH, LOCAL BOARDS OF, Revised Stat- How sustained; utes (Public Health Law, Are a charge upon city, village or town. §30), p. 803. Local Boards; § 20, p. 794, as There shall continue to be Local Boards of amended by Laws of 1897, Health and Health Officers in the several ch. 382. cities, villages and towns of the state. In Cities; How composed ; In the cities (except Neiu York, Brooklyn, 1 Buffalo, Albany and Yonkers, which have i their own Sanitary Codes) the Board shall consist of the Mayor, who shall be Presi- dent, and at least six others, appointed by 1 the Common Council upon nomination of the Mayor, one of whom shall be a Physi- cian. Term, three years. 1S4 HEALTH. LOCAL BOARDS OF HEALTH, LOCAL BOARDS OF— Con. Revised Stat- utes (Public Health Law, 9 30), p, 794, 9th ed. Banks & Bros.1896, as amended by Laws o( 1897, oh. 283, Physician of; The Board shall appoint a Physician, not one of its members, to be a Health Physi- cian, at a compensation (see § 21, p. 795) to be fixed by them. In Villages; How composed; Board shall consist of not more than seven ] or less than three, who are not Trustees. Appointed by the Board of Trustees. Term, one year. Physician ; The Board shall appoint Physician to be Health Officer of village I at compensation (see § 21, p. 795) to be fixed by them. In Towns; How composed ; The Board shall consist of the Town Board and one other citizen of town Appointed by the Town Board. Term, one year. Physician ; The Board shall appoint Physician to be Health Officer of town at compensation (see § 21, p. 795) to be fixed by them. 135 HEALTH, lOCAL BOARDS Or-HEALTH OFFICERS OF PORT OF N. T. Public Health La"w, Laws of 1893, ch. aei, § 22, as amended by Laws o( 18W, ch. 138. Revised Stat- utes (Public Health Law, § 130),p.37n. 9th ed. Banks & Bros. 1896. HEALTH, LOCAL BOARDS OF— Con. Vital Statistics; Every Local Board shall keep Vital Statistics; and shall charge the Municipality as follows: For registering Birth For registering Marriage For registering Death and shall charge any person desiring the same, — For copy of Record of Birth, Marriage or Death, not ixceeding For certifying copy, not exceeding an additional . . . In addition to the above, Local Boards of Health shall pay the following, which shall be a charge on the Municipality: Births; To the physician, midwife, parent or custodian, one of whom must return certificate of birth within thirty days Marriages ; To the groom, clergyman or magistrate, one of whom must return certificate of marriage within thirty days HEALTH OFFICERS OF THE PORT OF NEW YORK. Fees; For Inspection of any Vessel from foreign port For Inspection of any Vessel from a domestic port, south of Cape Henlopen, between May 1, and Nov. 1, Steamers Other Vessels For medical Inspection of every 100 or fraction of 100 steerage passengers upon transatlantic steamers For each special permit issued for the discharge of cargo, portion of cargo or baggage brought as freight For sanitary Inspect! n of every Vessel after the discharge of rari;i) I'r ballast 13"6 85 10 25 25 25 25 25 25 25 00 00 UO 00 25 00 HEALTH OFFICERS OF PORT OF N. T. - HEALTH, STATE BOARD OF HEALTH OFFICERS OF THE PORT OF NEW YORK. Revised Statutes (Pub- lic Health Law, S 130), p. 3771, 9th ed. Banks <& Bros. 1898. For fumigation and disinfection of every Vessel (or, not more than $50 and not less than $5.) But no more than two fumigations or disin- fections shall be charged for any one vessel during a single quarantine. For boarding every vessel and giving a per- $50 00 mit between sunset and sunrise 5 00 For vaccination of persons on vessels, each . 25 HEALTH, STATE BOARD OF. How constituted; Revised Stat- There shall continue to be a State Board of 1 Health Law, § 2), p. 788, 9th ed. Banks & Bros. 1895. Health of nine members, three appointed by the Governor, by and with the advice and consent of the Senate, to be known as Health Commissioners, to hold office for three years ; three ex-officio members, consisting of the Attorney General, the State Engineer and the Health Officer of the Port of New York; and three members to be designated and appointed by the Governor, one of whom shall be a Health Commissioner of the Board of Health of New York city, and two to hold office for three years each, who shall be mem- bers or Commissioners of Health of regu- larlv constituted and organized Boards of i 1 1 1 Health of the other cities of the state. 137 HEALTH, STATE BOARD OF — HIGHWAYS Revised Stat- utes (Public Healtli Law, §5), p. 790, fltli ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, S178), p. 773, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Higli- way Law. §134), p. 3840, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (High- w.'iy Ijaw, § 24), p. 677 9th ed. Banks & Bros. Revised Stat- utes (High- way Law, § 93), p. 700, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 3U. Revised Stat- utes (High- way Law, §118), p. 708, 9th ed. Banks & Bros. 1896. HEALTH, STATE BOARD OF. State Bureau of Vital Statistics ; The Board sliall have the genei-al supervi- sion of the state system of registration of births, marriages, deaths and prevalent diseases, and shall maintain at the capital a Stale Bureau of Vital Statistics. HIGHWAYS. Fees of Officers ; Commissioners of Highways ; Compensatiou, per day luspeciors of Highways ; The Cominissionens of Highways, and those who act as such, shall be Inspectors. Compensation, per day Overseers ; For time employed in excess of time he is assessed to work on highway, per hour. . In Proceedings for Highways; Three Commissioners to determine necessity of and assess damages by reason of lay- ing out, opening, altering or discontinu- ing highway, each, per day and necessary expenses. Costs on, by whom paid. Costs shall be paid by the town, except that when the party eir parties for whom damages were assessed shall apply for re- assessment, and such damages shall not be increased on re-assessment, the costs shall be paid by such party or parties, pro rata. In Proceedings for Private Roads ; Commissioners ; A per diem comjiensation, to be paid by applicant. 00 00 m 00 138 HIGHWAYS- HORSESHOERS, STATE BOARD OF EXAMINERS HIGHWAYS— Continued. Oonstuhles ; Code, S 3333. For notifying jurors to attend to assess dam- Revised Stat- ages in proceedings relating to highways. $2 00 utes (High- way Law, Jurors ; § 118, p. 708, 9tli ed. Banks & Bros. 1896. Compensation, -per day Justices of the Peace ; 1 50 Code, e 33!3S. For empaneling and swearing a jury in pro- Revised stat- utes (High- ceedings to alter or lay out a highway. . 2 00 HIGHWAY LABOR. way Law, § G2, p. 3768, 9th ed. Commutation; Baifks & Bros. 1896, as Commutation of highway labor is allowed amended by Laws of 1897, oh. 334. at, per day 1 00 HORNELLSVILLE, RECORDER'S Laws of 1889, ch. 125, title 6 COURT. 8 8. Costs and Fees in ; Same as in Justices' Courts (which see). HORSeSHOERS {in cities of 50,000 or more); Laws of 1896, eh. 37J. 8 4, as To State Board of Examiners ; amended by Laws of 1897, Examination fee 5 00 ch 148. 8 5. To County Clerk ; Registration fee 25 8 6. Penalty for false registration or imprisonment for not more than 10 days, or both. 25 00 HORSESHOERS, STATE BOARD OF EXAMINERS OF. How constituted ; 8 4.'^ Shall consist of one veterinarian, two master horseshoers, and two journeyman horse- 139 HORSESHOERS— HUDSON, CITY COURT OF THE CITY OF HORSESHOERS— Continued. shoers, all citizens and residents of cities Laws of 1896, of tlie first or second class. oh, 271, 8 4, a3 amended by Appointed by the Governor for cities of Laws of 189T, ch. 148. 50,000 or more. Term— five years. Duties, to examine and certify all qualified horsesboers in cities of 50,000 or more. Examination fee $5 00 HORSE RACING. See, Eacing Tax. HUDSON, CITY COURT OF THE CITY OF. Costs and Fees; Charter of 1895, § 138, In all civil actions and proceedings brougbt heing ch. 751 of Laws of 1895 in said Court, the same Costs and Fees (see Session Laws). sball be paid, taxed and recovered as iii actions or proceedings before Justices of the Peace of toivns {which see). In Addition thereto fiiere shall be allowed to the Pre- vailing Party as an indemnity a sum not exceeding 0% ujjon the sum recovered or claimed, or of the value of the subject matter involved. In Actions upon a Judgment; No costs or fees shall be allowed or recov- ered in any action brought upon a judg- ment of said Court unless such action shall be brought more than five years after the recovery of the judgment sued on. All fees paid into the City Court, except the fees of Marshals, wliich shall be the same as those of Constables in towns and shall be retained by them in full compensation for their services, shall belong to the city of Hudson. Prepayment of fees is required. 140 HUDSON, MAYOR S COUKT 01' THE CITY OP-IMPEACHMENT, COURT OF Code Crim. Pro. % 13. §14. R. S. § 1, p. 1935. HUDSON, MAYOR'S COURT OF THE CITY OF. Abolished by the new Charter of 1895, being Chapter 751 of the Laws of 1895. IMPEACHMENT, COURT OF. How constituted; The Court is composed of the President of the Senate, the Senators, or a majority of them, and the Judges of the Court of Ap- peals, or a majority of them, but on the trial of an impeachment against the Gov- ernor, or Lieutenant-Governor, the Lieu- tenant-Governor can not act as a member of the Court. Presiding Judge; The President of tte Senate, or in case of his impeachment, death or absence, the Chief Judge of the Court of Appeals, or, in the absence of both, such other mem- ber as the Court may elect, is the Presid- ing Judge of the Court. Clerk's Fees on Impeachment Trials; This section repealed by Laws of 1896, ch. 548 (E. S. p. 8890), which chapter (R. S. p. 3677) is a repealing act and makes no provision to take the place of the repealed section. See, Extra Sessions and Impeachment Trials. 141 IN CORPORATION — INSPECTORS Law3"of 1897, ch. 451, « 1. Code, § 3307, sub. 5. Revised Stat- utes (Laws of 1873, ch. 833, § 1), p. 2351, 9th ed. Bauks & Bros. 1896. Revised Stat- utes (Electiou Law, § 18), p. 3140, 9th ed. Banks & Bros. 1896, as amended bv Laws of 1897, ch. 379. INCORPORATION. Certificate of; See, Gektificatb op Incorporation. INSANE. See, Lunatics. INSANE CRIMINALS. Expenses of investigating as to sanity and of maintenance of insane person wliile confined in a state asylum and his return to tlie county, a county charge. See, Lunatics. County Charges. Criminal Insane. INQUIRY, WRIT OF. To Sheriffs; Notifying jurors to attend Writ of Inquiry, etc.; for each juror Attending a jury in same INQUISITION^ To Coroners; {Except in the counties of New York and Kings.) Summoning and attendance upon jury. . . . Service of subpoena, per mile traveled. Swearing each witness Di-awing Inquisition for jurors to sign Copying Inquisition for Eecord, for one copy on I V, per folio Making and transmitting statement to Board of Supervisors, each Liquisition Viewing body For each day and parts of days in taking In- quisition (except for one days service'). . . . Mileage; to place of Inquisition and return, per mile. INSPECTORS^ Of Election; In cities of the first class (250,000 or more), and in the cily of Albany. Laws of 1S97, ch. 170, % 6. Per day of registration and revision Per day of election For canvass and return of votes 142 $2 5 8 25 00 00 10 15 00 25 50 00 00 10 00 00 00 INSPECTORS — INSURANCE, STATE SUPERINTENDENT OF Revised .Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 1895. Revised Stat- utes (Election Law, § 18), p. DUO, 9th ed. Hanks & Bros. 1896, as amended by Laws of 1897, ch. 379. Revised Stat- utes (High- "wav Law, §134), p. 3840, 9th ed. Banks & Bros. 189e. Revised Stat- utes (Insur- ance Law, § 6), p. 1133, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 725. INSPECTORS - Continued. In toivns; For the election Except in the city of New York, and unless residing in the city or town in which the County Clerk's office is located, shall re- ceive : For filing papers in Count}' Clerk's Office. . and mileage; per mile, hoik ways Of Highways; The Commissioner of Highways, and those who act as such, shall be Inspectors. Compensation, per day INSURANCE CORPORATIONS. See, Insurance, State Superintendent OF. INSURANCE, STATE SUPERINTEND- ENT OF. Fees; Insurance Corporations. Filing declaration and certified copy of a charter Except corporations for insurance of domes- tic animals, cooperative life or casualty insurance corporations and fraternal bene- ficiary corporations, for which the charge is " ^ 143 $2 00 00 4 00 30 00 10 00 INSURANCE, STATE SUPERINTENDENT OE — JUDGMENTS Revised Statutes (Insurance Law, § 6), p. li;J3, 'Jth ed. Banks & Bros. 1896. Revised Statutes (Insurance Law, § 137), p. 1193, 9th ed. Banks & Bros. Code, S 117S. INSURANCE, STATE SUPERINTEND- ENT OF — Continued. Filing annual report Except in case of corporations for the insur- ance of domestic animals and cooperative in- surance corporations, for which the charge is for each 100 members or fraction thereof hut not more than No charge is made for filing annual report of fraternal beneficiary corporations. For each certificate of authority and certi- fied copy thereof, and for each certificate of deposit, valuation or compliance, not exceeding For every copy of paper filed in his office. per fulio and for affixing the official seal on such copy and certifying same For revocable license to Agent of Corpora- tion, etc., not authorized to do business in this state. In counties of 100,000 and over In counties of less than 100,000 : not ex- ceeding To be paid into State Treasury monthly. JUDGMENTS. Judgment by Confession, Costs in; In Judgment by Confession, prevailing party entitled to Cosh and disbursements. 144 $20 I OU (M) (JO 200 25 00 10 00 00 00 15 (i(» JUDGMENTS JUDGMENTS — Continued. Code, § 3301. Fees of Clerks; For entering Judgment 50 For certifying copy Ju(.]gment, per folio. . . 1 For certified transcript of Judgment 12 For filing transcript and doclceting or re- Revised Stat- utes (Laws of 1889, ch. 330), p. 2758, 9th ed. Banks & Bros. 1896. docketincr a Judgment therein 6 50 For docketing Ju(3gments against county. . (to be paid hy party to action, and taxed as a disbursement). To County Clerks; Code, e 8304. For filing and entering Satisfaction of Judg- ment 12 For filing and entering Assignment of Judg- ment 12' To Justices of the "Peace; Code, 8 3388. For entering Judgment 25 For transcript of Judgment 25 Fees in Municipal Court of Buffalo; Revised City Charter, § iSi. For entering Judgment of not exceeding $50 25 For entering Judgment exceeding $50 .... 50 In Municipal Court of Rochester; Session Lavfs (Laws of 1880, ch. 14, § 250). as amended by Laws of 1893, ch. 701, § 2. For entering Judgment by default ; for any sum less than $100, the same fees as allowed in Justices' Courts, viz and for each additional $100 or part of 25 $100 25 10 145 t JUDICIAL DISTRICTS -JURORS' FEES 1 JUDICIAL DISTRICTS. 1st, 2d, 3d, 4th, 5th, 6th, 7th, 8th. Stenogkaphbrs in. See that title. JURORS, COMMISSIONERS OF. Laws of 1897, In each County of more than 150,000 and oh. 194, 9 1. less than 190,000; (Not applicable to the county of Albany.) sa. Appointed by Justices of the Supreme Court resid- ing in the county and the County Judge. Term, five years. S4 8t Compensation, per annum $1,500 00 Laws of 1897, and expenses. In Counties of 200,000 and less than ch. 346. 300,000; Appointed by Justices of the Supreme Court and the County Judge. Term, five years. Salary, not exceeding, per yea/t , 3,000 00 JURORS' FEES. Reyised Stat- Coroners' Juries; utes (Laws of 1873, ch. 833, Compensation, not to exceed, per day 1 00 § 4), p. 2352, 9th ed. Banks (A county charfte, to be audited by the Board of Super- visors ) & Bros. 1896. T t^^Jt t)./ Courts of Record, Jurors in; Code, S 3313. For each cause 25 (To be paid by the party noticing the case for' trial, or, if it is noticed by more than one party, by the party whom the Court directs to pay it.) Except as other- wise specially prescribed by statute in a particular court, or a particular county. Code, § 3314, Additional allowance to; as amended The Common Council in the county of New York, by Laws of 1897, ch. 23. and the Board of Supervisors in any other county, may make additional allowance to Grand and Trial Jurors of Twt exceeding, per day 2 00 If a different rate is not otherwise established, each juror is entitled to travel fees for going to and re- turning from the Term, of not a-ceeding. per mile. 5 {to be paid by the County Treasurer.) (The Common Council or the Board of Supervisors may establish a lower rate of mileage.) Code, i 3316. Extended trials; additional uUoiraiirt' on; Where a trial in a Court of Record occupies more than thirty days, the Court may allow to each juror reasonable extra compensation. 146 JURORS' FEES Code, i 33S6, Code, g 8333. Revised Statutes (Highway- Law, e 118), p. 708, 9tli ed. Hanka & Bros. 1896. Code, I 8316. Code Criminal Procedure, §731. JURORS' FEES — Continued. Justices' Courts, Jurors in; Except as otherwise prescribed by law, a person notified to attend as a juror, is en- titled, for attending and serving upon the trial of an action, or the hearing of a special proceeding before a Justice of the Peace, to and for attending; to serve where he is not sworn In Lunacy Proceedings; Jurors are entitled to same compensation as jurors upon the trial of an issue in an ac- tion in the same court, viz. {Code, § 3313). (to be paid by the Petitioner). In Proceedings to Condemn Private Road; Compensation, per day {paid by Applicant). In Special Proceedings; A trial juror, sworn in a special proceeding, before a Judge of a Court of Eecord; or upon a writ of inquiry ; or upon a trial before a Sheriff of a claim to personal property seized by virtue of a writ of at- tachment, or an execution, is entitled to be paid by the person at whose instance the jury is empaneled, the sum of Special Sessions, Jurors in Courts of; are not entitled to any fees. $1 25 10 25 50 25 147 JUBT — JUSTICES' COURTS Code, § 33»». Revised Stat- utes (Laws of 1866, oh. 693, 8 4), p. 2340, 9th ea. Banks & Bros. 1896. Code Criminal Procedure, 8 731. Code, 8 3307, sub. 4. Sub. 6. Code, ; 3076. JURY. To Justice of the Peace; For empaneling and swearing a jury. To Courts of Special Sessions; For a venire Swearing a jury Swearing a Constable to attend a jury Eeceiving and entering verdict of jury. . . . No fees allowed jurors in Courts of Special Sessions. Fees of Sheriff; Notifying jurors (except where Sheriff is salaried), each cause to be paid by party first putting cause on Term Calendar ; but not to exceed in any one action Notifying jurors to attend Writ of Inquiry, etc., or in any case not included in sub. 4, for each juror Attending a jury in same 25 25 25 10 25 $1 50 50 25 00 JUSTICES' COURTS. Costs; On issue of fact or law, and amount or value of demand or recovery is $50 or more. Witness fees, and But if amount or value of demand or recov- ery is less than $50 and the fees of witnesses from another county. 148 15 10 00 00 JUSTICES' COURTS Code, i 3076. Code, 8 3075. Code, 8 3077. Code, § 3080. JUSTICES' COURTS — Continued. Prevailing party also entitled to fees and expenses allowed for a commission issued to examine a witness not residing in the county or in an adjoining county, and for each adjournment exceeding one which was granted upon the application of the party against whom the judgment is rendered. Costs, when not awarded; Costs not awarded to either party in the fol- lowing: 1. Where action is discontinued by the absence of the Justice for more than one hour, after the summons is returnable, or after the time to which tlie trial has been adjourned. 3. Where the Judge is disqualilied under sec. 46. 3. Where the action is discontinueil upon the ground that the defendant is an infant for whom a Guardian ad litem has not been ap- pointed. 4. In an action to recover one or more chattels, where the plaintiff recovers a chattel, or part of a chattel, which have been replevied and delivered to the plaintiff or the value thereof. Costs upon trial of Demurrer; Where judgment is rendered upon the trial of a demurrer, the costs of the trial must be included therein ; otherwise costs are not allowed upon the trial of a demurrer. Costs to and against separate Defendants; In an action against two or more defendants, not united in interest, who make separate defenses by separate answers, if the plain- tiff fail to recover judgment against all, the Justice must award costs to those who have judgment in their favor. 149 JUSTICES' COURTS Code, e 3079. Code, e 3358. Code, e 3325. JUSTICES' COURTS — Continued. Increased Costs; Increased costs must be awarded in favor of the defendant, in an action in a justice's court, in a case, and increased at the rate, specified in § 3258, as follows : Additional Costs to Defendant; When judgment is rendered in favor of de- fendant for a sum of money certain, or to recover a chattel ; or a final order is made in a special proceeding instituted by State Writ, defendant is entitled in such case to his usual costs and additional in the following cases: 1. Where the action is against him for an act done in the performance of his duty as a public officer. 2. Or where the action is against him for an act done by him in aid of a public officer, or by command of such officer in the line of his public duty. 3. Or for taking a distress, making a sale, or any other act under statutory authority. But the defendant is not entitled to such ad- ditional oO% where he unites in Ms answer with one not so entitled to the oOfo. {This increase does not apply to disbursements.) See, Additional Allowances. Fees upon a Commission; A party recovering Costs in an action be- foi'e a Justice of tiie Peace, in whose be- half a Commission has been issued, and 150 JUSTICES' COURTS Code, i 333S. Code, 9 33!te. Code, 8 3S28, JUSTICES' COURTS — Continued. who introduces in evidence a deposition taken thereunder, is entitled to recover his actual dishursemenis thereupon, notex- ceeding the following sums : Commissioner's Fee for tiddng and return- ing testimony $1 1 00 6 25 00 25 10 Each subpoena issued, or oath administered by the Commissioner Each witness's fees for each day's attend- ance before the Commissioner. Postage for sending and returning the Commission and papers annexed thereto . Jurors' Fees in; Except as otherwise -prescribed hy laiv, a per- son notified to attend as a juror, is enti- tled, for attending and serving upon the trial of an notion, or the hearing of a special proceeding before a Justice of the Peace, to and for attending to serve where he is not sworn Prepayment of Fees in; A Justice of the Peace, or a Constable, Juror or Witness, before a Justice of the Peace, is not obliged to i-ender any serv- ice sf)ecified in this title {Title 5 of Chap- ter £1, being % 3296 to % 3332), without the previous payment or tender of his fee therefor. 151 JUSTICES' COURTS — JUSTICES' COURTS, BROOKLYN JUSTICES' COURTS — Continued. Code, 8 3337. Witness' Fees in; To a witness for each day's actual attend- ance before a Justice of the Peace in an action or special proceeding, or before a Commissioner appointed by a Justice of of the Peace, or before a Justice of the Peace taking a deposition to be used in a Court, not of record, of another state, or a territory of the U. S 25 JUSTICES' COURTS, APPEALS FROM. Code, § 3068. New Trial; Except in Brooklyn and Kings county, ap- pellant may demand a new trial in his notice of appeal when the sum for which judgment was demanded, or the value of property, together with damages recov- ered, exceeded. $50 00 and thereupon is entitled to. See, County Courts, Appeals to. JUSTICES' COURTS, BROOKLYN. Code, e 3129. Costs; Where recovery is for $100 or more, the PREVAILING PARTY, if entitled to costs, recovers in addition to costs allowed by Code, §§ 3076, 3077, 3078, 3079, as follows: 1. Where the adverse party fails to appear upon the return of the summons, or at the trial 7 12 00 00 1 2. Where a trial is had. 152 JUSTICES OP THE PEACE JUSTICES OF THE PEACE. Code, § 3333. Fees; (1) In an action brought before a Justice of the Peace. For a Summons 25 25 25 For an Order of Arrest For a Warrant of Attachment For a Eequisition in an action for a Chat- tel 25 For a Subpoena, including all the names in- serted therein 25 For the Acknowledgment of a Power of Attorney 25 For taking an Affidavit or administering an Oath 10 For drawing an Af&davit, Application, or Kotice required bj statute, j^er folio .... 5 For drawing a Bond or an Undertaking. . . 25 For hearing an application for a Commis- sion to examine one or more witnesses. . . . 50 For an Order for such a Commission, and attending, settling and certifying inter- rogatories 50 For hearing an application to discharge a modify a warrant of attachment, or in- crease the plaintiff's security thereupon. . 50 For an adjournment, except where it is made by the Justice upon his own mo- tion 25 25 For a Venire For empaneling and swearing a jury 25 For hearing phiin tiff's evidence where de- fendant does not appear. 25 For the trial of a demurrer 25 For the trial of issue of fact where defend- ant appears 75 Jri: 153 JUSTICES OP THE PEACE JUSTICES OF THE PEACE — Cont'd. Code, § 3333. For receiving and entering verdict of a jury . 25 For enterinar iudgment 25 5 25 6 OJ D •-'" For filing eacli paper required by statute to be filed For a transcript of a judement For a copy of any paper for which a fee is not prescribed by law, per folio For an execution, or the renewal of an exe- cution 25 For making a return upon appeal from a Judgment $2 00 25 O •.... For an Order, directing an action or a special proceeding to be continued before anotlier Justice For services when associated with another Justice, in any case where a fee therefor is not expressly prescribed by law, per day 2 00 (2) In a special proceeding, or an ac- i j tion NOT BROUGHT BEFORE A JUSTICE OF THE Peace. For a Warrant, in a case where a fee there- for is not expressly prescribed by law . . . For a Warrant for the aporehension of a 25 person charged with being the father of a bastard 50 For indorsing a warrant, issued from an- other county 25 For services when associated with another Justice, in any case where a fee therefor is not expressly prescribed by law, per day. For a precept or other mandate, whereby a 2 00 special proceeding is commenced, in a case where a fee therefor is not specially prescribed by law 25 154 JUSTICES OF THE PEACE JUSTICES OF THE PEACE — Cont'd. Code, S 3382. For a view of real property, in a case where it is required by law 50 For a Warrant of Attacliment to arrest a delinquent juror or witness 25 For drawing, signing, and depositing with the Clerk, a minute or record of convic- tion of such a juror or witness, or of any person for contempt, in any case where a fee therefor is not specially prescribed by law 50 For an execution upon such a conviction before him 25 For drawing, copying, and certifying a bond, an undertaking, a recognizance, or other written security, and filing the same with the County Clerk, or other officer with whom it must be filed 25 For a Warrant of Commitment for any cause 25 For a Subpoena, including all the names in- serted therein 25 50 For a precept to notify a jury For empaneling and swearing a jury 25 except in proceedings to alter or lay out a highway, in which $2 00 For hearing the matter concerning which a jury is called 50 the jury, and the order, if any, thereupon . For any service for which a fee is not ex- pressly allowed by this subdivision, and for which, if rendered in an action before a Justice a fee is allowed by sub. 1, the fee allowed in such an action for the same service. 25 165 JUSTICES OF THE PEACE JUSTICES OF THE PEACE — Cont'd. Code, § 3322. For taking the deposition of a witness, upon an order made, or commission issued, by a Court of Record of the state, or a court in another state or territory, or a foreign country, per folio 10 For making the necessary return and cer- tificate thereto, per folio 50 For taking an affidavit or administering an oath 10 Revised Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 1896. Compensation for time devoted to service of the town,pe?- day $2 00 In re Strays; For Fees of Justice of the Peace. See, Strays. Fees in Criminal Cases; Revised Stat- utes (Laws of 1866, oh. 692, §3, thus amended by Laws of 188i, ch. 1S8), p. 3339, 9th ed. Banks & Bros. 1896. For administering an Oath Drawing an Information Taking a Deposition of witness on infor- mation 10 ! 25 2.5 25 1 25 ' Issuing a Warrant of Arrest Indorsing Warrant from another county For each day's necessary attendance upon 1 the hearing or examination of the accused. 1 00 ; Every necessary adjournment of the hear- ing or examination ^5 A¥arrant of Commitment 25 A Subpoena, including all the names in- serted therein .... 25 10 Each cooy Subpoena for service Filing each paper required by law 5 Furnishing copies of papers in any proceed- ing, per folio 5 156 JUSTICES OF THE PEACE — KINGS COUNTY Revised Statutes (Laws of 1866, oh. 692, § 3, thus amended by Laws of 1884, ch. 188), p. 2239, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Public Officers Law, §165), p. 769. (Laws of 1840, ch. 238), p. 2055, 9th ed. Banks & Bros. 1896. Revised Stat- utes, p. 1943, 9th ed. Banks & Bros. 1896. Revised Statutes (Domestic Relations Law, 8 11), p. 3613, 9th ed. Banks & Bros. 1896. Revised Statutes (Poor Law, 8 28),p .3384, 9th ed. Banks & Bros. 1896. JUSTICES OF THE PEACE — Cont'd. Each order in writing or certificate re- quired by law Drawing an Undertaking of Bail Taking an Acknowledgment Fees in criminal matters a county charge. Justice of the Peace has all the powers of a Commissioner of Deeds. Assault and Battery, \A^arrant for; No Board of Supervisors shall allow any account in favor of any Justice of the Peace for any Warrant on any complaint for an assault and battery. May solemnize Marriage. See, Marriage. In re Poor Persons; Fees of Justices of the Peace and other town officers in certain actions relating to poor persons, are a county charge. KINGS COUNTY. Notice of Trial and Note of Issue; Need only be filed once. See, Notice of Trial. Note of Issue. ' 157 KINGS COUNTY- LAND OFFICE, COMMISSIONERS OP KINGS COUNTY — Continued. Public Administrator of; See, Executors axd Administkators. LAND OFFICE, COMMISSIONERS OF. How composed; Revised Statutes (Constitution, Art 5, 8 5), The Lieutenant-Governor, Speaker, Secre- tary of State, Comptroller, Treasurer, At- p. 60, 9th ed. Banks & Bros. 1896. torney-General, and State Engineer shall constitute the Commissioners of the Land Office. Compensation; Revised Stat- utes (Public Lands Law, §2), p. 393, None. Expenses allowed the Speaker. 9th ed. Banks & Bros. 1896. Constitution, art. 4 8 8; art. 5, § 1; art. 10, § 9; art. 8, 8 6; pp. 57-58, 81, 48, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Tax Law, §173), p. 3277, 9th ed. Banks & Bros. 1896. The Commissioners of the Land Office to- gether with the Commissioners of Taxes shall constitute State Board of Eqiialisa tion of Taxes. See, Equalization of Taxes, State Board of. Tax Commissioners, State Board OF. 158 LAM EXAMINERS, STATE BOAKD OF -LAW STUDENTS LAW EXAMINERS, STATE BOARD OF. In re Admission of Attorneys, Ct. of Appea-ls How compensated; The State Board of Law Examiners shall be Practice, Rule 8, p. 169. paid as compensation, each, the sum of, ver year $2,000 00 x^ ^ and in addition such further sum as the Court shall direct ; and Disbursements; An annual sum not exceeding shall be allowed for necessary disburse- 2,000 00 ments of the Board. Students' Fees; Every applicant for examination shall pay to the Examiners a fee of 15 00 which shall be applied upon the compen- sation and allowance above provided. Same ; Rule 6, The Law Student's examination fee of . . . . 15 00 p. 163. must be paid to the Treasurer at the time the application for examination is filed. LAW STUDENTS. Fee for Examinations; Code, 8 56. Ct. of Appeals Rules, 4. Every applicant for examination for admis- sion to the Bar must pay an examiyiation feeoi 15 00 which entitles him to three examinations In re Admission of Attorneys, Ct. of Appeals Practice, Rule 6, p. 163. if necessary. The fee is payable to the Treasurer of the State Board of Law Examiners at the time the application for examination is filed. 159 LAW STUDENTS -LIQUOR TAX LAW STUDENTS— Continued. Fee payable to the Clerk of the Court of In re Admis- sion of Attor- neys, Ot. of Appeals Prac- tice, Rule 5, p. 153. Appeals ; For certified copy of Eegents' Certificate . . $1 0(1 Same, Rule 7, p. 166, 4th ed. 1896, E. H. Smith. For certified copy of Order of Court of Appeals permitting Regents' Certificate to be filed nunc pro tunc 1 00 Same, Rule 5, p. 157. For certified copy Clerkship Certificate. . . . 1 GO Same, Rule 7. p. 168, 4th ed. For certified copy Order of Court of Ap- 1896, E. H. Smith. peals permitting Clerkship Certificate to be filed nunc pro tunc 1 GO LICENSES FOR SALE OF LIQUORS, ETC. See, Liquor Tax, Part II, page 365. LIEN AGAINST VESSEL. See, Vessel Liens. LIEN, MECHANIC'S. ' See, Mechanic's Lien. LIQUOR TAX. See, Part II, page 365. 1 160 IIQUOK TAX - LUNACY, STATE COMMISSION IN LIQUOR TAX —Continued. Revised Stat- utes (Liquor To County Treasurers; Tax Law, § 14), p. 3iT0, 9tli ed. Compensation of County Treasurers for col- Banlvs & Bros. 1896. lection of Liquor Tax. Of the amount of taxes, penalties and fines collected ; In counties containing a city of the second class ¥ In counties containing a city of the third class 2% In all other counties, except in coimties con- taining a city of the first class ?>% which amount shall be deducted and re- tained by him from the moneys so col- lected, and charged one-tliird to the state, and two- thirds to the locality to which the tax belongs. See, Excise. LONG ISLAND CITY, CITY COURT OF. Session Laws, Laws of 1878, Abolished by Chapter 83 of the Laws of eh. 83. 1878. Laws of 1895, ch. 997. Two Justices of the Peace provided for by Chapter 997 of. the Laws of 1895. j LUNACY, STATE COMMISSION IN. i How composed; Re\'ised The State Commission in Lunacy shall con- Statutes J (InsanityLaw, sist of: § :i) , p. 3418, 9tli ed. Banks & Bros. 18%. One Physician, at an annucd salary of $5,000 00 One Lawyer, at an annucd salary of. 3,000 00 One other Citizen, at a scdary of 10 00 per day actually engaged. LUNACY, i ^TATE COMMISSION IN — LUNATICS LUNACY, STATE COMMISSION IN — Continued. Revised Statutes Allowance in lieu of Expenses; (InsanityLaw, § 3), p, 3418, They shall each receive in lieu of traveling 9th ed. Banks & Bros. 18il6. and incidental expenses the suna of per annum. $1,200 00 LUNATICS. Code, 8 3336. In re Appointment of Committee of. Costs to Petitioner; Where Commitlee Appointed ; "Where a Committee of the Property is ap- pointed, the Court must direct the pay- ment by him, out of the funds in his hands, of the necessary disbursements of the Petitioner, and a reasonable sum for his Costs and Counsel Fee; Allowance to Adverse Attorney ; and may direct the Committee to pay, not exceeding 50 00 and disbursements to the attorney for the adverse party. Code, § 3383, b. Where Lunatic confined in state institution ; Upon presentation of Petition and appoint- ment of Committee of person in state in- stitution, the Court or Justice may award Costs, not exceeding 25 00 and Disbursements to Petitioner, pay- able from the estate of the incompetent person ; and upon denial of application to set the same aside, Costs, as of a mo- tion. 162 LUNATICS — LUNATIC, IDIOT OR HABITUAL DRUNKARD Code, § 3336. Code, 8 2333. Code § 2333. Laws of 1897, ch. 451, 8 1. Code, § 3338. Code, § 8730. LUNATICS — Continued. Costs Against Petitioner, Where Petiiion Dismissed ; Where a final order is made dismissing a Petition, the Court may, in its discretion, award a fixed sum as Costs, not exceed- ing and disbursements, to be paid by the Petitioner to the adverse party. Commission to Inquire into Lunacy, etc.; Compensation of; The Commission to inquire into Lunacy and appoint- ment of Committee receives such compensation as the Court directs. Jurors' fees; Jurors in, are entitled to same compensation as jurors upon the trial of an issue in an action in the same court, viz, (Code, § 3313) TTie petitioner must pay the compensation of tlie Com- missionera. Sheriff and Jurors. See, Constables. Justices of the Pbace. Witnesses. Criminal Insane; Expenses of investigation as to sanity and of mainte- nance of insane person while confined in a state asylum, and of his return to the county, a county charge. LUNATIC, IDIOT OR HABITUAL DRUNKARD. Committee of the Property; Compensation of; Same compensation as an Executor or Ad- ministrator, viz.: Eeceiving and paying out all money not exceeding $1,000 163 $50 LUNATIC, IDIOT OR HABITUAL DRUNKAED — MANDAMUS Code,§ 8730. Code, § 3330. Code, § 3338. Code, g 3338. Code, § 3086. LUNATIC, IDIOT OR HABITUAL DRUNKARD — Continued. Eeceiving and paying out all additional sums up to $10,000 Eeceivitig and paying out all sums above $11,000 Also entitled to his Expenses, and the amount paid his sureties on his Bond, hut not to exceed per annum of the amount of the Bond. Additional Compensation ; But where his services exceed those of an Executor or Administrator, he shall have reasonable additional compensation. Committee of the Person; Compensation, to he fixed hy the Court. MANDAMUS. Costs; Alternative Writ; Where an alternative writ of mandamus has been issued, costs may be awarded as in an action, except that upon making a final order the costs are in the discretion of the Court. Peremptory Writ; Where a peremptory mandamus is granted without a previous alternative mandamus, costs not exceeding and disbursements may be awarded to either party as upon a motion. ' 164 850 ! 00 MAKRIAGE8 MARRIAGES. Revised Statutes May be solemnized by; (Domestic Relations Clergymen and ministers. Law, §11), p. 3613, 9th ed. Leader of Sociiety for Ethical Culture, New Banks & Bros. 1896. York city. Mayors. Eecorders. Aldermen. Police Justice or Police Magistrate of a city. Justice or Judge of a Court of Eecord. Judge of a Municipal Court. Justice of the Peace. Justice of District Courts of New York and Brooklyn. Revised Fees; Statutes (Domestic Relations For solemnizing a marriage, including the Law, § 17), p. 361S, certificate $1 00 9th ed. Banks & Bros. 1896. For administering an oath and taking an examination as prescribed in section 13, for each person examined 50 For filing asid entering a certificate 25 Pnhlir TTpnl+h For a certified copy of a certificate or entry . 10 Fees of Local Boards of Health; Law, Laws of 1893, ch. 661, § 22, as amend- For registering Marriage 25 (to be paid by the municipality). ed by Laws of 1897, ch. 138. And shall charge any person desiring the same; For copy of record, not exceeding 25 For certifying copy, not exceeding an additional. . . . 25 And shall pay To the groom, clergyman or magistrate, one of 'whom must return certificate of marriage within thirty days 25 which shall be a charge on the municipality. 165 MARSAHLS' FEES-MEDIATION AND ARBITKATION, STATE BOARD OF Code, S 3411. Code, § 3304. Revised Stat- utes (Laws of 1887, 8 5), p. 2691. MARSHALS' FEES. Same as Sheriffs', which see. MECHANIC'S LIENS. In actions to foreclose against eeal property. In Courts of Record; Costs and disbursements in discretion of the Court, and may be awarded to the pre- vailing party. In Courts not of Record; Costs and disbursements, same as in civil ac- tions in same courts. Expenses incurred by serving summons by publication also allowed. Fees of County Clerk; For filing and docketing Notice of Mechanic^ s Lien MEDIATION AND ARBITRATION, STATE BOARD OF. How composed; Three members, appointed by the Grovernor for three years ; one each from the two leading political parties and one from a bona fide labor organization. 166 MEDIA.T[ON AND ARBITKATION, STATE BOARD OF- MILEAUE MEDIATION AND ARBITRATION, STATE BOARD OF — Continued. Re vised Statutes (Laws of 188T. § 12), p. 2694 Compensation; Each ail annual salary of. Clerk or Secretary of; $3,000 00 Same, § 12, p. 2694. Compensalion ; An annual salary of 2,000 00 Witness' Fees; Same, § 10, p. 2693, 9th ed. Banks 1 & Bros. 1896. Per day and mileage, both ways, per mile 50 ■4 MEDICAL EXAMINERS, STATE BOARD OF. ,; Revised Stat- utes (Public Health Law, § 145), p. 3773. Dth ed. Banks & Bros. 1896. Candidate's e.xamination fee 25 00 !| |! MEDICAL STUDENTS. Fees; Revised Stat- utes (Public Health Law, §14.5), p. 3773. To Stale Board of Medical Examiners ; Examination fee 25 00 § 149, p. 841. To County Clerk; For Registration, Affidavit and Certificate. 1 00 §150, p 842, 9th ed. Banks & Bros. 1896. To County Clerk in another county ; For Registration 25 ; MILEAGE. Of Constables; Code, § 3333. In serving summons and levying warrant of attachment, both ways, jaer mile 10 to be computed from place of service to place where returnable. 1 167 MILEAGE Code, § 3333. Revised Stat- utes (Laws of 18B6, ch. 693, §8), p. 3240, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1873, oh. 833, §1), p. 2351, 9tli ed. Banks & Bros. 1896. § 3, p. 2352. MILEAGE — Continueci. For each mile necessarily traveled, going anci returning, to serve a summons, or to serve or execute any other mandate, except a venire, the distance to be computed from the place of abode of the person served, or the place where it is served, to the place where it is returnable Limitation; Where two or more mandates are served or executed in one special proceeding, and one journey only is necessary therefor, the mileage allowed is limited to the one journey, i. e., going and returning. Of Constables in Criminal Cases; In serving a warrant, both ways, per mile . Of Coroners; Except in New York and Kings; To the place of inquest and return, per mile. In service of subpoena, per mile traveled. . . In performance of requirements in regard to wrecks, to and from vessel, per raile. . In taking ante-mortem statement, both ways, per mile In taking deposition of injured person in extremis, both ways, per mile In appearing as a witness in a criminal proceeding, both ways, per mile 163 MILEAGE Revised Stat- utes (Laws c^ 1873, ch. a33, 8 ;"i, p. 23.)a, it'i t'll. Banks & Bros. 18%. Revised Statutes (County Law, § 23) , p. 6(B, 9tli ed. Banks & Bros. isae. Revised Statutes (Couutv Law, §230, sub. 4), p. 3ri;7, 9th ed. Banks & Bros. 18!)t). Code, § 3313. (Code, § SSlk.) Revised Stat- utes (Town Law, § 125), p. 759, 9th ed. Banks & Bros. 1896. Code, § 3314. MILEAGE — Continued. Of Coroners as Witnesses; For attending as a witness in a criminal pro- ceeding, both ways, per mile Of County Canvassers; Once during session, going and returning, per mile Of Criers of Courts; In going to and returning from place of at- tendance, i^sr mile Of Deputy Sheriffs and Constables; Attending Court; Mileage as allowed to Trial Jurors in Courts of Record, viz : For going to and returning from the term, not exceeding, per viile Exception ; Section 3312 does not apply to New York, Kings and Erie. Of Fence Viewers; Going to where beasts are kept, per mile. Of Jurors; For going to and returning from the term,7ioi exceedivg, per mile (to be paid hy the Counly Treasurer). 169 MILEAGE MILEAGE — Continued. Revised Statutes Legislature, Members of; (Constitution, art. 3, 8 U), p. 48, 9th ed. Banks & Bros. 1896. In attending the session ; to and from Al- bany once a session, for even-y ten miles $1 00 Revised Stat- utes (Election Presidential Electors; Law, 8 167), p. 3211, 9th ed. Banks & Bros. 1896. In attending session at the State Capitol, both ways, per mile 10 Revised Statutes (Consolidated School Law, Of School Tax Collectors; In case of levy and sale, per mile 10 § 81), p. 3870, 9th ed. Banks & Bros. 1896. to he computed from the schoolhouse in said district. Code, § 3307, suh. 1. Of Sheriffs; In serving summons, going and returning. per vfiile 6 In serving or executing order of arrest, or any mandate for which no fee is pre- scribed (except a subpoena) going and re- turning, per mile 6 Limitation; If more than one person served on the one journey, mileage for one journey only to be charged. Sub. 6. On exeution, going and returning, jjer nu'fe. 10 Sub. 13. In executing a mandate to put a person in possession of real property (other than a warrant specified in Code, § 3307, sub. 8) and removing the person in possession, both ways, per mile 6 Sub. 15. In attending a view, both ways, per mile. . . 8 170 MILEAGE MILEAGE — Continued. 1 Code, § 3307, In bringing up a person upon a writ of ha- sut. 16. heas corpus to inquire into cause of deten- tion, to and from the jail, per mile 12 In bringing up a prisoner upon any other writ of habeas corpus, to and from the jail, Revised Stat- per mile 12 Supervisors, County; utes (County Law, § 33), Except in the counties of Albany, Broome, p. 603, 9th ed. Banks & Bros. 1896. Columbia, Erie, Kings, Oneida, Eensse- laer, Westchester and Eichmond, for going and returning from the session, per mile . 8 Of Surrogate; Code, § 8567. Going to a place to take testimony and re- turning, per mile 10 In re SubpcEnas; See Revised Statutes (Town Law, Traveling fees to subpoena witnesses, when allowed. § 169), p. TYO, 9th ed. Banks JSee reference. & Bros. 1896. Of Witnesses; On Commissions; Code, 8 3319. For going to place of commission, per mile. (This does not apply to commissions issued out of Justices' Courts.) In Courts of Record; 8 Code, e 3318. For going to attend place of trial, if more than three miles, per mile 8 Revised Stat- utes (Laws of Before State Board of Mediation and Arbitra- 1887, 8 10), p. 2693, 9th ed. Banks & Bros. 1896. tion; For going to attend before the Board and returning, per mile 4 Revised Stat- utes (Laws of Coroners as witnesses; 1873, ch, 833, S3), p 2332, For attending as a witness in a criminal 9tli ed. Banks & Bros. 1896. proceeding, per mile, both ways 10 171 ailTTIMlS — MUNICIPAL COURT OF BUFFALO Revised Stat- utes (Laws of 1SU6, oh. (iii3, § S), p. 2i40, 9th ed. Banks & Bros. 1896. Code, S 3304. Code, § 3898. MITTIMUS. To Constables; For taking defendant into custody on a mit- timus 25 MORTGAGE. Fees of County Clerk; For entering a minute that a mortgage has been foreclosed For filing a certificate of Sfvtisfaction of Mortgage and entering sanae {see Code, § 2402). 10 25 Fees for Acknowledgment; For taking and certifying the acknowledg- ment or proof of the execution of a writ- ten instrument. By one person By each additional person For swearing each witness thereto 25 12 6 See, Chattel Mortgages. MORTGAGE FORECLOSURE. See, FOKECLOSURE. Foreclosure by Advertisement. MUNICIPAL COURT OF BUFFALO. See, Buffalo, Municipal Court of. 172 MUNICIPAL COURT OF ROCHESTER — NATURALIZATION MUNICIPAL COURT OF ROCHESTER. See, EocHESTEK, Municipal Ooukt of. MUNICIPAL COURT OF SYRACUSE. See, Syracuse, Municipal Court of. NATURALIZATION. Revised Stat- Supreme Court and County Courts shall utes (Laws of 18S15, cli. 927, §1), p. 3109. have jurisdiction in regard to Declaration of Intention and Naturalization. § 3, p. 3110. Final application for naturalization must be made at least fourteen days before -final action. § 4, p. 3111. All persons having made application to be naturalized shall give notice in writing thereof to the Clerk of the city, town, village, etc., or person acting as such, fourteen days before final hearing,and said Clerk shall give him a certificate of notice to be filed with application to the Court. § 5, p. 3111. Clerks of city, town, village or other place shall post in two public places a Notice of 8 7, p. 3113, 9th ed. Banks & Bros. 1896. such Application and Notice. Fees of Clerks; For recording Notice and issuing Certifi- cate 50 Fees of County Clerks; Code, § 3303. Upon Naturalization ; Filing Declaration of Intention 20 50 Upon final admission ; For filing papers. . . 173 XEW YORK AND ALBANY -NEW YORK, CITY AND COUNTY OF Charter of New York City, Laws of 1897, ch. 378, 9 490. S508. NEW YORK AND ALBANY. Chattel Mortgages in; See, Chattel Mortgages. County Clerks. NEW YORK AND BROOKLYN. County Canvassers in; See, County Canvassers in New York AND Brooklyn. NEW YORK, CITY AND COUNTY OF. As to Auctioneers in. See, Auctioneers in New York City AND County. Chamberlain; Fees; For receiving money paid into court For paying out the same For investing money pursuant to the direc- tion of the court : Upon the sum invested, not exceeding $200. Upon the excess over $200 For receiving the interest upon an invest- ment, and paying the same to the person entitled thereto To be paid into the city treasury as pro- vided by § 196. Commissioners of Appraisal; To acquire land for water supply purposes; Compensation, per day ?10 00 174 NEW YORK, CITY AND COUNTY OF NEW YORK, CITY AND COUNTY OF— Continued. Charter of New York City, Laws of 1897, ch. 378, §58. Commissioners of Deeds; Appointed by the Board of Aldermen ; Term, two years. Fee for appointment $5 GO to be paid to the City Clerk. §1444. Commissioners of Estimate; In the acquisition of land by the city of New York or any of its Departments or Boards. Compensation, not exceeding, per day 10 00 9 998. and expenses. Commissioners of Estimate and Assess- ment; Id the opening of streets and parks. Compensation, per day 6 00 Additional allowance: The Court may make such additional allow- ances to said Commissioners as may to it appear just and equitable. Comptroller of the City and County of New York; Revised Stat- utes (Tax Law, §337), p. 3306, 9th ed. Banks & Bros. 1896. Fees; Tax Collections; The Treasurer of each county and the Comptroller of tlie city and county of New York, shall be allowed to retain on all taxes paid and accounted for by him each year : On the first $50,000 b% On the next $50,000 o'j'e On all additional sums ^% Such fees in addition to the salaries and fees allowed hy law. 175 NEW YORK, CITY AND COUNTY OF Coroners, Board of; New York Consolidatiou Slenographer. Act, § ITRS (being Laws of CompeDsation ; annual salary of. $2,500 00 I 1883, oh. 410), as amended by For transcripts made for the use of the Dis- i 1 oh. 443, Laws of 18B9. trict Attorney's of&ce, per folio For certified transcripts to any person, per «i folio. 6 Costs; Charter of New York City, Laws of In Actions against Oity. 1897, ch. 378, §361. If plaintifE prevail he shall recover full tax- able costs without regard to the amount of the judgment. Same, § 689. On Appeals in Abandonment Proceedings to the Court of General Sessions from a con- viction before a city magistrate in the county of New York, or to the County Court in any other county wholly or partly within the city of New York ; To the appellant upon reversal 30 00 To the respondent upon affirmance 25 00 together with disbursements in either case. Same, § 927. Of Distress and Sale for Unpaid Personal Property Tax in the city of New York ; The Receiver of Taxes may authorize the officer making distress and sale to 176 NEW YORK, CITY AND COUNTY OF NEW YORK CITY AND COUNTY Charter of OF — Continued. New York City, Laws of 1SH7, oh. 378, collect, in addition to the tax and the in- g 027. terest thereon, tlie costs of such distress and sale, which costs shall be, ia addition to any disbursements. For every dollar collected up to $100 0% For every dollar collected over $100 2¥/o Costs, etc., incurred in defending proceed- New York ings for removal of certain officers; Consolidation Act, § 196, how paid; amended by Laws of 188S, ch. STl, as The Board of Estimate and Apportionment amended by Charter of is hereby authorized to audit and allow. New York City, Laws of as charges against the city, the reasonable 1897, ch. 37H, 8 231, in effect costs, counsel fees and expenses paid or Jan. 1, 1898. incurred, or which shall hereafter be paid or incurred by any Commissioner, City Magistrate or Police Justice who shall have been a successful party in any pro- ceedings or trial to remove him from office, or who shall bring or defend any action or proceeding, in which the ques- tion as to his title to office is in any way presented, or involved, or in which it is sought to convict him, or to review or prohibit any such removal, or to obtain possession of his office, or by any Com- missioner for the proper presentation and justification of his official conduct before any body or tribunal lawfully investigat- ing the same, and not officially recom- mending his removal from office. 177 NEW YORK, CITY AND COUNTY OF Code, 8 3305. Session Laws, Laws of 1884, ch. 299, § i. Ne'w York Consolidation Act, § 1811 (being Laws of 1882, ch. 410). Revised Stat- utes (Public Health Law, § 189), p. 863, 9th ed. Banks &Bro3. 1896. Charter of New York City, Laws of 1897, ch. 378, 8 1513, as amended by Laws of 1897, ch. 703, 8 1. NEW YORK, CITY AND COUNTY OF — Continued. To the County Clerk; Section 8304 of the Coc3e (which relates to County Clerks generally) does not affect any special statutory provision remaining unrepealed whereby a fee different from the fee therein allowed is allowed to tlie Clerk of the city and county of New York * * * for a service therein specified. For searching the dockets of judgments and decrees and transcripts of decrees, pei- year For searching all other mattei-s of record he may be required to search for, respect- ively, per year For returning in his search any judgment or other matter of lien, each For each lien filed Notice of Trial and Note of Issue; Need only be filed once. See, Notice of Trial. Note of Issue. Pharmacy La^w; New York city and county are exempt from the provisions of the Pharmacy Law. Pharmacy, Board of; Pharmacists' examination fee Eegistration by Board of Pharmacy. Of Pharmacists, not exceeding Of Assistants, not exceeding 178 5?o 2 1 NEW YORK, CITY AND COUNTY OF New York Consclidation Act, § 1765 (being Laws of 1883, ch. 410). Port of New York, Health Officer of the; See, Health Officers of the Port of New York. Register of the City of New York ; Fees ; Recording any instrument which must or may be recorded by him, pe)- folio Filing a certificate of satisfaction, or other satisfaction piece of a mortgage, and en- tering such satisfaction Entering a minute of a mortgage being fore- closed Filing and entering the bond of a Collector or otber officer authorized to receive taxes Searching for such bond Entering satisfaction thereof Filing every paper deposited with him for safe keeping Searching for every such paper on request ; for each paper necessarily opened and ex- amined Sealing any paper when required Every certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy For searching and certifying the title to and incumbrances upon real property, for each year for which the search is made, for each name, and each kind of conveyance or lien For a copy of a paper filed in his office, per folio it9 NEW YORK, CITY AND COUNTY OF Register of the City of New York— Cont'd. Revised Stat- utes (Laws of Fees in re Chattel Mortgages ; 183a, eh. 379, § 6), p. 201f., For filing each instrument (Chattel Mortgage ath ed. Banks & Bros. 1896. or Assignment) or copy 6 1 See also For entering each instrument (Chattel Mort- j Lien Law, Laws of 1897, gage or Assignment) or copy in books ; oh. 418, §§ 92, 94. for every party to instrument 6 For searching for each paper. 6 and the like fees for certified copies of such instruments or copies, as allowed by law to the Clerks of counties for copies and certificates of records kept by them, i yiz.: For copy of an order, record or other paper entered or filed, per folio 8 {Code, § SSOU.) For certificate, other than that a paper, for the copying of which he is entitled to a fee is a copy 25 See, Chattel Mortgages. Sheriff of the City and County of New York; Laws of 1B90, oh. 523, § 17. 1. For serving a summons with or without either a copy of the complaint or a notice specified in §§ 419 and 423 of the Code, for each person served $1 50 2. (As amended by Laws of 1892, ch. 418) For levying a warrant of attachment against the property of the defendant or for executing a requisition to replevy one or more chattels 5 00 1 Where more than one copy of a warrant of i 1 attachment is required to be served, for 1 the service of each additional copy 1 50 1 and, per mile traveled, going and return- ing 6 o 180 NEW YORK, CITY AND COUNTY OF Laws of 1880, ch. 523, § 17. Sheriff of the City and County of New York — Continued. And where the warrant of attachment or writ of replevin is vacated, set aside or discharged by order of the court, pound- age upon the value of the property at- tached not exceeding the amount specified in the warrant, and such additional com- pensation for his trouble and expenses in taking possession and preserving the property as the judge issuing the warrant allows, or in a case of a replevin such ad- ditional compensation as the court or judge thereof allows, and the judge or court may make an order requiring the party liable therefor to pay the same to the sheriff. For making and filing a description of real property or an inventory of personal property, for each folio For each necessary copy thereof, for each folio together with suitable compensation to the appraisers, not to exceed for each appraiser for each day actually employed. For advertising for sale during the pendency of the action, personal property attached, the same fees as are allowed to the Sheriff for advertising personal property for sale by virtue of an execution. If an action is settled, either before or after judgment the Sheriff is entitled to pound- age upon the value of the property at- tached, not exceeding the sum at which the settlement is made. The Sheriff may 181 NEW YORK, CITY AND COUNTY OF Laws of 1890, ch. 623, 8 17. Sheriff of the City and County of New York — Continued. retain the property levied upon until his fees and poundage are paid. 3. For making and certifying a copy of a summons or other mandate, or of a com- plaint, affidavit or other papers or records in his office where no fee therefor is spe- cially prescribed by law, per folio For searching for levies, sales or other pro- ceedings on file in his office and certify- ing, for each name searched against 4. For notifying jurors to attend a trial term of a Court of Record, for each cause placed on the calendar for trial by a jury to be paid by the party first putting the cause on the calendar for that term. But the Sheriff is not entitled to more than . for calendar fees in any one action. 6. For notifying jurors drawn to attend upon a writ of inquiry, or to try the va- lidity of a claim to personal property seized by virtue of a warrant of attach- ment or an execution, or in obedience to a precept issued by commissioners ap- pointed to inquire concerning the incom- petency of a person to manage himself or his affairs, in consequence of idiocy, lu- nacy or habitual drunkenness, or in any case not provided for in the last preceding subdivision of this section, including the making and return of the inquisition when required, for each juror notified. . . For attending a jury when required in such a case 6. For receiving an execution against prop- ~~ 182 20 00 00 00 50 00 NEW YORK, CITY AND COUNTY OF Laws of 1890, ch. 523, § 17. Sheriff of the City and County of New York — Continued. erty, entering it in liis books, searching for property and postage on the return when made through the post-office 7. (As amended by Laws of 1892, ch. 418) For collecting money by virtue of an exe- cution, a warrant of attachment or an attachment for the payment of money in an action or special proceeding; or by virtue of a warrant for the collection of $1 50 money issued by the Comptroller. Upon the first $1,000 collected On the next $9,000 collected 0% On all sums over and above $10,000 Where a settlement is made after a levy by virtue of an execution the Sheriff is enti- 1 tled to poundage upon the value of the property levied upon, not exceeding the sum at which the settlement is made; and where an execution has been vacated or set aside, the Sheriff is entitled to poundage upon the value of the property levied upon, not exceeding the amount specified in the execution. 8. For advertising real or personal property for sale by virtue of an execution, war- rant of attachment or other warrant spe- cified in the last subdivision 2 50 in all cases where the amount of the judg- ment under which such sale is to be made is less than $1,000, and in all other cases 5 00 9. For making duplicate certificates of the sale of leal property by virtue of an exe- cution, per folio ■. 1 25 \ 183 NEW YORK, CITY AND COUNTY OF Sheriff of the City and County of New Laws of isno, ch. 523, § 17. York — Continued. For drawing and executing a conveyance upon a sale of real property. $5 00 to be paid by the grantee. Where two or more executions against the property of one judgment debtor are in the hands of the Sheriff at the time when 1 the property is first advertised, the Sheriff is entitled to advertising fees upon only one execution, and he must elect upon which execution he will receive the same. 10. For returning any mandate which he is required by law to return 25 For a certified copy of an execution and of iJKf the return of satisfaction thereupon, de- livered as prescribed in section 1266 of the Code of Civil Procedure 50 11. For posting and publishing the notice of sale, selling and conveying real prop- erty in pursuance of a direction contained in a judgment, the lii^e fees as for the same services upon the sale of real prop- erty by virtue of an execution ; but where real property is sold under a judgment in an action to foreclose a mortgage, the Sheriffs entire compensation shall not exceed 50 00 j 12. For taking any bond or undertaking 1 1 which he is authorized to take 1 00 ' and the notary's fees to any affidavits or acknowledgments. For a certified copy of such bond or under- ' taking. 50 D 13. For executing any mandate requiring . him to put a person into possession of 184 NEW YORK, CITY AND COUNTY OF Sheriff of the City and County of New Laws of 1890, ch. 5X5, §17. York — Continued. real propei-ty, and removing the person in possession $5 00 14. For each person committed to or dis- charged from prison in an action or spe- cial proceeding 1 00 to be paid by the person at whose instance he is imprisoned. 15. For bringing up a prisoner on any writ of habeas corpus 1 50 and for attending the court or judge thereupon, per day 1 00 16. For attending on the justification of sureties to any bond or undertaking, for each attendance 1 00 See, also, Sheriffs. Laws of 1897, ch. 636. § 1, Note.— The Sheriff of the city and county of New Yorls receives an annual salary of 12,000 00 amending T ,a ,iTq of TSQft and in addition thereto is entilled to lialf of the cb. 523, § 1. fees collected by him under § 3307 of the Code and Laws of 1890, ch. 533, § 17, and Laws of 1893, ch. 418. See, the preceding titles of Sheriffs. Shekiff of the City and County of New York. To Sheriff or Referee; On Side of Real Estate under a Judgment. New York Consolidation Act. § 1088 Sales of real estate hereafter made in the city and county of New York, under the decree or judg- (being cb. 410, Laws of 1882). ment of any court, may be made by ihe Sheriff of said city and county, or by a referee appointed for that purpose, by such judgment or decree, but when any sale is made by any officer other than the Sheriff, in an action of foreclosure, no greater sum shrill be charged or allowed as fees than the following; 185 NEW YORK, CITY AND COUNTY OF — NEW YORK, CITY COURT OF New York Consolidation Act, § 1U88 (being oil (10, Laws of 1883). Charter of Xew York City, Laws of 1697, ch. 378, gS 1240, 1241. NEW YORK, CITY AND COUNTY OF To Sheriff or Referee — Continued. In cases of a sale on foreclosure, the Sheriff shall be entitled to receive the following fees and no more: For receiving order of sale and posting notices of sale For attending sale For drawing each deed of premises sold. . . For attending and adjourning a sale at the request of the plaintiff in the action or by order of the Court but no more than thi'ee adjournments in one action shall be charged for. For making report of sale For paying over surplus moneys and all disbursements made hy him for printers^ fees at the rate allowed hij laiu therefor, fees of officers for taking acknowl- edgments and admini.stering oaths, and all auctioneers' fees actually paid by him, but not to exceed for such auctioneers' fees. for each parcel separately sold, which auctioneers' fees shall be paid by the purchaser of the parcel in addition to the amount bid by him therefor. Vital Statistics; Transcripts of Records of Births, Marriages and Deaths may be issued, and for them the usual fees for copies of records may be received. NE\A^ YORK, CITY COURT OF THE CITY OF. Costs in; Regidated by Code, § 3251, being the same as apply to the Supreme Court. See, Costs. Tee SLO 10 5 12 00 00 00 00 00 NEW YORK, CITY COURT OF THE CITY OF NEW YORK, CITY COURT OF THE CITY OF —Continued. Code,§ 3255. Costs on adjournment; As a condition of granting an adjourn- ment, in the City Court of the City of New Yorli, the adverse party may re- quire the payment of not exceeding and witness fees. $5 00 New York Consolidation Act, 8 1532, as amended by Laws 1893, ch. 399. To Clerks; Neither the Clerk, Assistant Clerks, nor Deputy Clerks, Interpreters nor any attend- ant of the City Court shall receive any fees or compensation for their own use whatever for any services by them per- formed by virtue of their offices, than their salaries ; Except that said Clerk may receive and retain the fees and compensation paid him for copying and certifying all papers and records in the office of the Clerk of the Court of General Sessions and the office of the Clerk of Oyer and Terminer, at the rates required by law. 1 ! New York Consoliaation Act, S 1337 (being Laws of 1883, ch. 410). as amended by Laws of 1889, ch. 19. Stenographers; How appointed; The Clerk of the Court shall appoint four Stenographers. Salaries ; To the Stenographers, each, per year 2,000 00 187 NEW TOEK. CITY COURT OF — DISRTICT COURTS OF NEW YORK, CITY COURT OF THE CITY OF —Continued. New York Fees ' Consolidation Act, § 1532, as amended by The Stenographers of the City Court of the Laws of 1892, ch. 299. City of New York shall receive for trans- cripts of testimony, per folio 10 but shall furnish transcripts to Judges re- quiring the same, without charge. In all other cases, except where a copy is furnished to defendant or his attorney, the fees for transcripts shall be a county charge. NEW YORK, DISTRICT COURTS OF THE CITY OF. New York Consolidation Costs; Act, § 1420, as amended by Laws of 1894, To Plaintiff; ch. 7.50, § 2. Where he recovers judgment for $50 or more upon the non-appearance of the defendant $7 00 "Where he recovers judgment for .§50 or more after a trial of the antion 12 00 Where his demand is $50 or more, and the claim is paid or satisfied, after the service of a summons and before trial 7 1 00 Where his demand is $50 or more, and the claim is paid or satisfied after trial, but 1 before the rendition of a judgment To Defendant; Where the plaintiff's demand is $50 or more, and judgment is rendered in defendant's favor without a trial upon the appearance 12 00 of such defendant / 00 188 NEW YORK, DISTRICT COURTS OP THE CITY OF NEW YORK, DISTRICT COURTS OF 1 THE CITY OF— Continued. New York Consolidation Act, § 1420, as amended by Laws o( 189i, eh. 750, § a. Where the plaintiff's demand is $50 or more, and judgment is rendered in defendant's favor after a trial $10 00 To Either Party; On adjournment; Where a trial shall be adjourned on cause shown, the Justice may impose costs to the amount of 5 00 besides disbursements as a condition of adjournment. Additional Costs; In all cases where the plaintiff's demand or recovery is less than $50, and a trial shall be had, costs to the successful party not to exceed 5 00 in addition to the disbursements allowed by law, may be awarded by the Justice in his discretion. Disbursements; In all cases the successful party shall be entitled to the disbursements now allowed by law, and also the prospective charges for docketing judgment in the County Clerk's office, the fee of the County Clerk for issuing an execution, and filing certificate of satisfaction, and the Sheriff's fee for receiving and returning one exe- cution thereon. 189 NEW YORK, DISTRICT COURTS OF THE CITY OF New York • Consolidation Act, § M20, as amended by Laws of 1894, ch. ToO, S 2. New York Consolidation Act, § 1416 (being Laws of]882,cli.410). NEW YORK, DISTRICT COURTS OF THE CITY OF — Continued. When Costs not allowed; No party shall be entitled to any costs un- less he has an attorney actually engaged in the prosecution or defense of the ac- tion. Costs when awarded shall be entered in the judgment and belong to the party in wbose favor judgment is entered. Fees; The following are the fees of these Courts when the plaintiff's demand m less than $50: 1. For all proceedings when the defendant does not answer, including judgment, transcript, and execution 2. For all proceedings to and including the joining of issae, if an order of arrest or warrant of attachment be issued If there be no order of arrest or attach- ment issued 3. This subdivision repealed hy Laws 1886, ch. 678, p. 967. 4. For taking testimony conditionally, or is- suing a commission to take the testimony of witnesses out of the city 5. For all proceedings after issue to and in- cluding ti'ial by jury, if there be one. . . . If there be no trial by jury 6. For judgment upon the issue and pro- ceedings afterward, including transcripts, executions, returns, and all other proceed- ings and entries 190 61 1 1 50 50 00 50 50 00 50 NEW YORK, DISTRICT COURTS OF THE CITY OF New York • Consolidation Act, § 1416, being Laws of 1SS2, oh. 410. Same, § 1417. (So cha/rged.) NEW YORK, DISTRICT COURTS OF THE CITY OF — Continued. 7. Postage actually paid on serving or re- ceiving a commission to take testimony, and the actual expense of taking the same. 8. For a transcript of the docket of judg- ment For certifying a copy of a paper on file in the Clerk's office, per folio of 100 words, except returns upon appeal. 9. All necessary disbursements paid by the party recovering judgment. When the 'plaintiff's demand is for %50 or Tnore, at the time of issuing any summons, warrant of attachment, or order of arrest, the party applying therefor shall pay to the said clerk the sum of and if a trial shall be had in the action so commenced the plaintiff therein shall pay to the said clerk an additional sum of . . . which said sums sliall be received in lieu of all other fees now required by law to be paid the said clerk. Fee oil appeal Fee for Issuing Commission Allowance on Commission Marshal's fee for serving tenant in dispos- session proceeding Marshal's fee for each additional service. . . Summons when served by other than a Marshal (or a person deputed to serve same) Same where verified complaint is attached. For a Summons 191 $1 10 00 50 2 00 50 10 00 1 25 50 00 00 1 00 KEW YORK, DISTRICT COURTS OF THE CITY OF (So charged) . New York Consolidation Act, § 1416, sub, 9, beingr Laws of 1882, ch. 410, as amended by Laws of 1887, ch. 307, § 1. NEW YORK, DISTRICT COURTS OF THE CITY OF — Continued. Marshal's fee for serving same (one defend- ant) Marshal's fee for serving same, each addi- tional defendant Marshal's fee for service of Summons and Complaint. Summons and Order of Arrest Marshal's fee for service of same Summons and Warrant of Attachment. . . . Marshal's fee for service of same Inquest fee ; where there is not a trial and defendant does not appear {balance jjaid for trial fee being returned). Jury Fees; Six jurors' fees, each Marshal's fee Serving subpoena for witness Serving subposna duces tecum Mileage allowed if over six miles traveled. Fees of Clerk in Actions Employee v. Employer; When the action is brought by an employee against an employer for services performed by such employee, male or female, the clerks of the said District Courts shall not, when the plaintiff's demand is less than. and the plaintiff is a resident of the city of New York, and proof by the plaintiff's own affidavit that he has a good and meri- torious cause of action and of the nature of such action and affidavit of said plain- tiff's residence shall be duly presented to \92 $1 50 NEW YOKE, UISTKICT COURTS OF THE CITT OF NEW YORK, DISTRICT COURTS OF New York Consolidation Act, 9 lilt), sub. 91, being Laws of 1883, ch. 410, as THE CITY OF — Continued. and filed with the Clerk of the District Court, where such action should be amended bv Laws of 1887, brought, demand or receive any fees what- ch. 307, S 1. soever from the plaintiff or his agents or attorneys in such action unless the plain- tiff shall demand a trial by jury, in which case the plaintiff must pay to the Clerk of the District Court, where such action shall be pending, the sum of $4 50 Stenographers; New York Consolidation Act, § 1434, being Laws of 1882, ch. 410. How APPOINTED. Salary ; The Justices of the District Courts are re- spectively authorized to appoint a Sten- ographer in their several courts, whose duty it shall be to take full stenographic notes of all proceedings in trials had therein; he shall hold his office during the pleasure of the Justice of the court. and shall receive an annual salary of . . . . 2,000 00 Same, 9 1439. Fees; In all cases of appeal from the decision of a Justice of one of the District Courts, where a transcript of the Stenographer's minutes of the testimony given on the trial becomes a necessary part of the Jus- tice's return, the Stenographer's fees for the making of such transcript shall be computed at the rate of 10 for every 100 words, and be paid in the first instance by the appellant, and after- wards be taxable by him as a disburse- ment in the appeal. 13 19S NEW TOBK, COURT OF GENERAL SESSIONS - JUSTICES' COURTS NEW YORK, COURT OF GENERAL SESSIONS OF THE PEACE, OF THE CITY AND COUNTY OF. Fees; The fees charged in this Court are regulated by statute, and are the same as charged by the County Clerks (see that title). ! Costs; No costs are imposed in this Court. i New York Consolidation Act, § 1531. Stenographers; Salary ; To the Stenographer, an annual salary of. . S2,000 00 Same, § 1532, as amended by Laws of 1888, ch. 81. Fees; To the Stenographer for transcript of steno- 1 graphic notes of the testimony, per folio . 10 All transcripts required by the Judge to be furnished without charge. The fees for all other transcripts, except where fur- nished to defendant or his attorney, shall be a county charge. JUSTICES' COURTS Charter of Of the Cities of Brooklyn and Long Island New York City, Laws of 1897, ch. 378, 6§ 1350, 13SL City; Abolished from January 31st, 1898, except the 1st, 2d and 3d districts of Brooklyn, which then become part of the new Mu- nicipal Court of the City of New York. 194 NEW YORK CITY, JUSTICE OF THE PEACE — NOTARY PUBLIC JUSTICE OF THE PEACE. In the Cities of Brooklyn and Long Island City; Charter of New York City, Laws of 1897, ch. 378, §1350. Abolished from January 31st, 1898. MUNICIPAL COURT OF THE CITY OF NEW YORK. Same, S 1351. 1 On and after January 1st, 1898, tlie District Courts of tbe City of New York and the Justices' Courts of the 1st, 2d and 3d districts of the City of Brooklyn are con- tinued, consolidated and reorganized under the name of the Municipal Court of the City of New York. Of said Municipal Court of the City of New York, sessions shall be held in the fol- lowing districts: 8 1359, et seq. In the Borough of the Bronx, two districts ; of Manhattan, eleven districts ; of Brook- lyn, five districts ; of Queens, three dis- tricts; of Eichmond, two districts. 8 1351. This Court shall not be a Court of Kecord. NOTARY PUBLIC. Term; Revised Stat- utes (Execu- tive Law, 8 81), p. 382, 9th ed. Banks & Bros. 1896. Two years from March 30th. 195 NOTARY PUBLIC NOTARY PUBLIC— Continued. Revised Statutes Fees Payable by Notary to County Clerk; (Executive Law, § 83), In New York and Kings ; p. 383, 9th ed. Baulis & Bros. Fees payable by Notary appointed in and 1896. for a county other than New York and Kings $7 50 For appointment in New York and Kings. 10 00 Elsewhere ; For appointment in cities of more than 50,- 000 and less than 600,000 5 00 For appointment elsewhere 2 50 Revised Notary appointed for one County, how Statutes (Executive Law, 8 83), p. 382, to qualify for another County; A Notary Public appointed for either Kings, !)th ed. Banlis & Bros. 1896. Queens, Richmond, Westchester, Putnam, Suffolk, Rockland, Orange or Dutchess, or the City and County of New York; Upon filing in the Clerk's Office of any of such counties his autograph signature and certificate of the County Clerk of the county for which he is appointed, may exercise the functions of his office in said counties. Appointed for one County, how to qualify . for adjoining County; A Notary Public appointed for any county in the state, may file in the Clerk's Office of an adjoining county his autograph sig- nature and the certificate of the Clerk of the county in and for which he is ap- pointed, and may then exercise all the func- tions of his office in such county. 196 NOTAEY PUBLIC NOTARY PUBLIC — Continued. Revised Statutes Fees Receivable; (Executive Law, 8 85), A Notary Public is entitled to the follow- p. 386, 9th ed. Banks & Bros. 1896. ing fees : For Protest of any Bill or Note, and giving Notice, etc 75 For each Notice, not exceeding five 10 Code, 8 3898, sub. 1. For administering Oaths or Affirmations and certifying same where required 12 Code, 8 3298, For acknowledgment, one person 25 sub. 2. For acknowledgment, each additional person 12 For swearing each witness 6 Code, 8 3S89. Note. — An officer is not entitled to a fee, for administering the Oath of Office to a member of the Legislature, to any mili- tary officer, to an Inspector of Election, Clerk of the Poll, or any town officer; or to wiore titan 10 for administering an official oath to any other officer. Revised Statutes County Clerk may retain part of Fee; (Executive Law, 8 84), County Clerk of Erie county may retain p. 384, 9th ed. Banks & Bros. 1896. from fee paid by Notary $1 50 County Clerk of New York county may re- W tain from fee paid by Notary 3 00 County Clerk of Kings county may retain from fee paid by Notary 3 00 Connty Clerk of other counties may retain from fee paid by Notary 50 amounts so retained to he applied to salary of Notarial Glerh. 197 NOTARY PUBLIC — NOTE OF ISSUE NOTARY PUBLIC — Continued. Revised Statutes (Executive Law, § 84), County Clerk to pay 75 cents of each Fee to Governor; p. 384, 9tli ed. Banks & Bros. 1896. The County Clerk of every county shall, on the last days of June and December in each year, pay over to the Governor out of the fees paid by each Notary The Governor may apply this to the salaries of Notarial Clerks in the Executive Chamber. 75 At the same time the remainder of the Nota- ries' fees shall be paid to State Treasurer. NOTE OF ISSUE. 1 Code, 8 977. In New York, Kings and Albany; Need only he filed once ; In the city and county of New York, in the county of Kings and in the county of Albany, where a party has served a No- tice of Trial, and filed a Note of Issue, for a term at which the cause is not tried, it is not necessary for him to serve a new No- tice of Trial, or file a new Note of Issue for a succeeding term; and the action must remain on the Calendar until it is disposed of. 1 i Elsewhere; Code, 8 977. Miist be filed each term. ll After joinder of issue and at least fourteen days before commencement of term. either party may serve a notice of trial. The party serving the notice must file i: with the clerk a Note of Issue at least i twelve days before commencement of term. 198 NOTICE OJP APPEAL — NOTICE OF TEIAL Code, § 3300. Code, § 3304. Code, S 3317. Code, § 977. NOTICE OF APPEAL. Fees of Clerk of Court of Appeals; Filing Notice of Appeal, and all papers transmitted therewith NOTICE OF MECHANIC'S LIEN. Fees of County Clerks; Filing and docketing Notice of Mechanic's Lieu ■ NOTICE, PUBLISHING. Fees of Printers; For Publishing Summons, Notice, Order, Citation, etc. (other than Session Laws, and except as otherwise provided). For first insertion, per folio For other insertions, per folio NOTICE OF TRIAL. In New York, Kings and Albany; Need only be served once. In the city and county of New York, in the county of Kings and in the county of Al- bany, where a party has served a Notice of Trial, and filed a Note of Issue, for a term at which the cause is not tried, it is not necessary for him to serve a new Notice of Trial, or file a new Note of Issue, for a succeeding term; and the action must re- main on tlic Calendar until disposed of. 199 NOTICE OF TRIAL -NOTIFICATION Code, 8 077. Code, S %40S. Code, § 3304. NOTICE OF TRIAL — Continued. Elsewhere; To be served each term. After joinder of issue and at least fourteen days before commencement of term, either party may serve a Notice of Trial. The party serving the notice must file with the Clerk a note of issue at least twelve days before commencement of term. NOTICE OF SALE OF REAL PROP- ERTY. Printer's Fees; For publishing Notice of Sale of Eeal Prop- erty, and Notice or Notices of Postpone- ment, if any; For the first insertion, per folio and for other insertions, not exceeding twenty-four weeks, per folio NOTIFICATION. To County Clerks; For notifying the Grovernor that any person has taken the oath of oSice and postage. For notifying the Governor that any person has neglected to take an oath of office, or to file or renew any security within the time prescribed by law, or of a vacancy in an oflice in his county and postage. 200 NOTIFICATION —OATHS Code, S 3304. Code, § 3»98. Code, e 3289. Code, i 33SS. Revised Stat- 11 tea (Laws of 1866, oh. 692, § 3, thns amended by Laws of 1884, ch. 188), p. 2239. 9th ed. Banks & Bros. NOTIFICATION — Continued. For notifying any person of his appoint- ment to office ; Expenses (in Comptroller's discretion) and OATHS, Fees for Administering and Certifying; For administering an Oath or Affirmation, and certifying the same when required, except where another fee is specially pre- scribed by statute Officers when not entitled to Fees; An officer in not entitled to a fee, for ad- ministering the Oath of Office to a mem- ber of the Legislature, to any military officer, to an Inspector of Election, Clerk of the Poll, or any town officer; or to more than for administering an official oath to any other officer. To a Justice of the Peace; Taking an Affidavit or administering an oath To a Justice of the Peace in Criminal Cases; For administering an oath 201 ORDER Code, 8 3300. lu re Admission of Attorneys, Ct. of Appeals Practice, Rule 5, p. 16;f. Same, Rule 7, p. lUU, 4tU ed. 18M. E. H. Smith. Ct. of Appeals Practice, Rulel, pp. 2fi, 27, 4tli ed. IBflli, E. H. Smith. Same, Rule 6, p. no. Same, Rule 15, p. 88. Same, Rule 15, Same, Rule 15, p. 89. Same, Rule 20, p. 125. Code, e 3333 ORDER. To Clerk of Court of Appeals; Drawing an Order, per folio Entering an Order and for each folio more than two Certified copy order, record or other paper entered or filed, j^er folio Certified copy order of Court of Appeals permitting Regents' Certificate to be filed nunc pro tunc Certified copy of order of Court of Appeals permitting Clerkship Certificate to be filed nunc piro tunc Certificate, order and copy to respondent that return has not been filed Order dismissing appeal, and certified copy . Certified copy Order of Affirmance by de- fault Eemittitur and certified copy of Order on Dismissal by default Remittitur and certified copy of Order on Dismissal by consent but if no return has been filed, only a cer- tified copy of order is sent down, the fee for which is Entering order on decision of motion for re- argument, and furnishing a certified copy thereof To Justices of the Peace; For an Order of Arrest Order for commission to examine one or more witnesses, and attending, settling and certifying interrogatories 202 20 20 10 10 00 1 00 1 50 1 00 1 00 3 00 3 00 00 00 25 50 ORDER— OKDER OF ARREST Code, 9 33SS. Revised Stat- utes {Laws of 1866, oh. 692, § 3, thus amended by Laws of 1884, oh. 188, p. 2-^9, 9th ed. Banks & Bros. 1896. Code, 8 33»3. ORDER — Continued. For an order, directing an action or a spe- cial proceeding to be continued before another Justice To Justices of the Peace in Criminal Cases; For each order in writing or certificate re- quired by law Publishing Order; See, Printers. ORDER OF ARREST. To Constables; For serving a Summons and executing an Order of Arrest and Mileage ; for each mile necessarily traveled, going and returning * * * (the distance to be computed from the place of abode of the person served, or the place where served, to the place where returnable). .. Limitation ; but where two or more mandates in one action are served or executed upon one journey, or where a mandate is served upon or executed against two or more persons in one action, he is entitled in all to only per mile for one journey. 203 $1 25 25 00 10 10 ORDER OF ARREST — OTERSEERS OF HIGHWAYS Code, 9 33i33. Code, e 3307, sub. 1. Session Laws, Laws of 1895, ch. 394, § 331. Same, S 336. Revised Statutes (Highway Law, § 34), p. 677, 9th ed. Banks & Bros. 1896. ORDER OF ARREST — Continued. For notifying the plaintiff of the execution of an Order of Arrest. and for going to the plaintiff's residence, or, if he is found elsewhere, to the place where he is found, to serve such notice, for each mile going and returning. To Sheriffs; For serving or executing an Order of Ar- rest and Mileage; going and returning, per mile (^If more than one served on one journey, mileage for one journey only to he charged.) OSWEGO, RECORDER'S COURT OF THE CITY OF. Abolished by Chapter 394, § 331 of the Laws of 1895. Recorder to act as Police Justice of said city. OVERSEERS OF HIGHWAYS. Compensation; For time employed in excess of time he is assessed to work on highway, per hour . . 204 PAKTITION Code, § 1579. Code, % 3853. Code, 8 3854. PARTITION. Costs and Expenses; How paid ; The costs of each party to the action, and the expenses of the sale, including the officer's fees, must be deducted from the proceeds of the sale, and each party's costs paid to his attorney. But the Court may, in its discretion, direct that the costs and expenses of any trial, reference, or other proceeding in the action, be paid out of the share of any party in the pro- ceeds, or may render judgment against any party therefor. Additional Allowances in; To Plaintiff; Where the action is brought for the Parti- tion of Keal Property ***** the plaintiff, if a final judgment is ren- dered in his favor, and he recover costs, is entitled to recover, in addition to the costs prescribed in the last section, the following percentages, to be estimated upon the ***** value of the property partitioned : Upon a sum, not exceeding %2Q0 Upon an additional sum, not exceeding $400 Upon an additional sum, not exceeding $1,000 If settled before Judgment, one-half tli.e above. But in no event to exceed in the aggregate. . . 205 $2,000 PARTITION — PATENTS I Oil LANDS Code, § 3353. Code, 9 3»99. Revised Statutes {Executive Law, § 2B, sub. 9), p. 371, 9th ed. Banlis & Bros. 1896. PARTITION — Continued. To Either Party; The Court may, in its discretion, award to any party a further sum as follows : Upon the sum recovered or claimed, or the value of the subject matter involved ; not to exceed PARTITION, DOWER, ETC. Fees; To Commissioner, per day To Surveyors, pei- day To Surveyor's Assistant, ^er day. $5 5 2 00 00 00 PATENT. Cost of Procuring; First Government fee Attorney's fee {as agreed upon). Final Governmeat fee 15 20 00 00 PATENTS FOR LANDS. To Secretary of State; For every patent for lands under water.. . . For every other Patent ; for each separate lot embraced in such Patent 206 00 00 PAWNBROKERS — PEDIC SOCIETY Revised Stat- utes (Laws of 1883, ch. 339, § 1), p. 2571, 9th ed. Banks & Bros. 1896. Same, § 3, p. 3573. Same, § 3, p. 3572. Same, § 7, p. 3573. PAWNBROKERS. License. Mayor's; In cities of 200,000 or more, an annual li- cense fee shall be imposed, of Bond; Bond to be given by principal and two sureties in 'the penal sum of Penalty ; For each day that business carried on with- out a license, or at any house other than the one designated in the license a penalty shall be imposed of Rate of Interest; Upon loan not exceeding $100 ; For the first six months, not more than, per month For each succeeding month, not more than, per month Up)on loan exceeding $100; For the first six months, not more than, per month For each succeeding month, not more than, per month PEDIC SOCIETY. See, Chiropody. $500 10,000 100 00 00 00 1^ 207 PEREMPTORY WRIT OF MANDAMUS — PLAINTIFF S COSTS Revised Stat- utes (Public Health Law, 8 180), p. 801, 'Jtli ed. Banks & Bros. 1886. Revised Stat- utes (Public Health Law, §180), p. 863. 9tli ed. Banks & Bros. 1896. Code, § 3851, sub. 1. PEREMPTORY WRIT OF MAN- DAMUS. See, Mandamus. $10 5 3 15 25 2 1 1 00 00 00 00 00 00 00 PHARMACY, STATE BOARD OF. License Fees; Pharmacist's License Fee (after examination bv the State Board of Pharmacy) Pharmacist's License or Certificate of Regis- tration (after examination by any other legal Board of this state) Assistant Pharmacist's License (Note. — The above does not apply to New York, Kings and Erie.) PHYSICIANS. See, Health, Local Boards of. Surgeons. PLAINTIFF'S COSTS. For all proceedings before Notice of Trial, where judgment may be entered without application to the Court (Code, § 420). . . For all proceedings before Notice of Trial in anv other case For each additional defendant served, up to ten For each additional defendant served, in ex- cess of ten 208 PLAINTIFF'S COSTS -PLAINTIFF'S GUARDIAN Code, sub. 1 § 3351, Sub. 3. Sub. 1. Code, 8 3378. Code, Sub. 1 9 sasi. Sub. 2 Sub. 3 Code, § 3349. PLAINTIFF'S COSTS — Continued. Procuring Older directing Service of Sum- mons by Publication, or without tlie state Appointment of Guardian for Infant De- fendant Procuring Injunction Order or Order of Arrest In Condemnation Proceedings; If a trial has been had and determined in favor of plaintiff, costs of the trial shall not be allowed to defendant ; but the plaintiff shall recover of any defendant answering, the costs of such trial caused by the interposition of the unsuccessful defense, at the same rate as is allowed to the prevailing party for the trial of an ac- tion in the Supreme Court, viz.: For all proceedings before Notice of Trial . For all proceedings after Notice and before Trial Trial Fee : Issue of Law Trial Fee : Issue of Fact Trial Fee : Issue of Fact ; if more than two days occupied,- — an extra See, Additional Allowances. Either Party, Costs to. PLAINTIFF'S GUARDIAN. Costs; Against Infant Plaintiff collectible of his Guardian. $10 10 10 25 15 20 30 10 00 00 00 00 00 00 00 oo 14 209 POLL CLERKS- POST-MORTEMS Revised Stat- utes (Election Law, § 18), p. 3140, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, § 178), p. 773, 9th ed. Banks & Bros. 1896. Revised Statutes (Town Law, §178), p. 773, 9th ed. Banks & Bros. 1896. Code, 8 467. Revised Statutes (Laws of 1873, ch. 833, § 3), p. 3352, 9th ed. Banks & Bros. 1896. POLL CLERKS. Compensation of; In cities of the first class (250,000 or more); and in the city of Albany, Laws of 1897, ch. 170, § 6. For the election For the canvass of the votes So 5 2 2 00 GO 00 00 In towns ; per day POOR, OVERSEERS OF. Compensation of; Per day See, Town Officers. POOR PERSON. Costs; Where costs are awarded in favor of a per- son, who had been admitted to prose- cute or defend as a poor person, as pre- scribed in this article, they must be paid over to his attorney, when collected from the adverse party, and distributed among the attorney and counsel assigned to the poor person, as the Court directs. POST- MORTEMS. The Coroner may employ two surgeons on post-mortems, whose compensation shall he a county charge. 210 POUNDAGE — PRECEPT Code, § 3383. Code, 9 3307, sub. 3. Sub. 7. Code, S 33Sa. Code, § 3383. POUNDAGE. To Constables; Where a judgment or an execution is set- tled after a levy, the Constable is entitled to Poundage upon the sum at which the settlement is made, not exceeding the value of the property levied upon. To Sheriffs, in Attachment; If the action is settled either before or after judgment, the Sheriff is entitled to Pound- age, upon the value of the property at- tached, not exceeding the amount of set- tlement. To Sheriffs, after Levy; Where a settlement is made after a levy by virtue of an execution, the Sheriff is en- titled to Poundage upon the value of the property levied upon, not exceeding amount of settlement POWER OF ATTORNEY. To Justices of the Peace; For the acknowledgment of a Power of At- torney PRECEPT. To Constables; Fox serving a precept or other mandate, by which the special proceeding is com- menced 211 PRINTERS — PRISONS, STATE COMMISSIONERS OP PRINTERS. Code, § 3317 Pees for publishing Summons, Notice, Order, Citation, etc. (otiier than Session Laws, anci except as otherwise provi(ie(i). For first insertion, per folio 75 For other insertions, per folio 50 For publishing Session Laws, not more than, per folio 50 (fixed by Supervisors). Revised Stat- utes (County For publishing Session Laws {county charge). Law, §8 20,21), p. 602, 9th ed. Banks & Bros. 1896. and Concurrent Kesolutions proposing Amendments to Constitution {state charge). In counties not having a city of over 50,000 ; Not less than 20c. nor more than 50c. per ! folio. In other counties; Not less than 30c. nor more than 50c. per folio. Code, § 240S. For publishing Notice of Sale of Eeal Prop- erty and notice or notices of postponement, if any; For the first insertion, per folio 75 and for other insertions, not exceeding twenty-four weeks, per folio 50 PRISONS, STATE COMMISSIONERS 1 1 OF. 1 Revised Statutes Com'pensation; (Laws of 1895, cli. 1026, § 1), For each day of meeting. $10 00 p. 3120, 9tli ed. hut not exceeding, per year 500 00 Bros. 1896. and expenses. \J\J 212 PEIYATE KOAD — PUBLISHING Code, § SIOO. Revised Stat- utes (County Law, § 20, p. 603, 9tli ed. Banks & Bros. 1896. PRIVATE ROAD. Proceedings to condemn for; See, Condemnation Peoceedings. HIGHWAYS. PROCEEDINGS SUPPLEMENTARY TO EXECUTION. See, Supplementary Proceedings. PROHIBITION, WRIT OF. Costs; Not exceeding and disbursements may be awarded to either party as upon a motion. PROPERTY, COMMITTEE OF. See, Committee of the Property. PUBLISHING. In regard to publishing Concurrent Resolu- tions proposing Amendments to Constitu- tion ; See, State Charges. Printers. 213 $50 00 KACING COMMISSIONERS, STATE— RECEIVERS OF CORPORATIONS Revised Stat- utes (Laws o( 1895, ch. 570, §5), p. 3070, 9tn ed. Banks & Bros. 1896. Laws of 1897, ch. as, i 3. Revised Stat- utes (General Municipal Law, i U), p. 686, 9tli ed. Banks & Bros. 1896. Code, 8 3380. Revised Stat- utes (Laws of ]8K!, ch.378, 6 2), p. 3596, 9th ed. Banks & Bros. 1896. RACING COMMISSIONERS, STATE. Receive no compensation, but are allowed their ex- penses. RACING TAX. Upon the gross receipts of every trotting or running race meeting To be annually paid to the State Comptroller within fifteen days of December 1st, each year. JShxeptions ; State, county and other agricultural associations or- ganized and in active operation as such prior to the passage of ch. 570, Laws of 1895, or which are entitled to share in the distribution of moneys for agricultural purposes under ch. 820, Laws of 1895, are exempt from the payment of the above tax. RAILROAD COMMISSIONERS, COUNTY. Compensation, per day occupied and disbursements. RECEIVER. Compensation; Except as otherwise specially prescribed by statute, is entitled: Upon sums received and disbursed by him, not ex- ceeding 1. < and expenMS. He may include as part of Jiis expenses, the amount paid his sureties on his bond, but not exceeding. . per annum on amount of his bond. RECEIVERS OF CORPORATIONS. Compensation; For the first $100,000 received and paid out On all sums in excess of $100,000 received and paid out But not more than at the rate of, per year and if more than one Receiver be appointed the above compensation shall be divided between them. 214 12,000 RECOGNIZANCE - KECOEDS RECOGNIZANCE. Code, § 3333. To Justices of the Peace; For drawing, copying and certifying a * * * * recognizance, * * * and filing the same witli the County Clerk, or other officer with whom it must be filed. . 25 RECORDS. Code, § 961. For searching for, making transcripts of, and certifying Eecords, the following officers shall receive therefor the fees allowed by law — or the fees allowed therefor to the County Clerk ; Surrogate, County Clerk, Register, Clerks of Courts, Town Clerks. Code, 8 3304. The Fees allowed County Clerks; are as follows : For searching and certifying the title to, and incumbrances upon real property, /or each year for which the search is made, for each name, and each kind of conveyance or lien 5 For searching for the Bond of a Collector or officer to receive taxes 6 For searching for any paper deposited with him for safe keeping; for each paper opened and examined 3 For copy of an Order, Record or other paper entered or filed, per folio 8 For a certificate, other than that a paper, for the copying of which he is entitled to a fee is a cony 25 215 RECORDS — RECORDING RECORDS — Continued. Revised To State Comptroller; (Executive Law, 8 32), For copies of all papers and records not re- p. 873, 9th ed. Banks & Bros. 1896. quired to be certified or otherwise au- thenlicated by him, per folio For cei'tified or exemplified copies of all * 10 records and papers, per folio 15 Revised To State Engineer and Surveyor; (Executive Law, §65), p. 378, 9(ii ed. Banks & Bros. 1896. For recording papers, per folio 10 RECORDING. To County Clerks; Code, 8 3304. Eecording an instrument (see, Code, § 2402: Foreclosure,- Recording Affidavits), per folio 10 Navigation Law, Laws of 1897, ch. 593, 8 73. Eecording log or timber mark 50 Partnership Law, Laws of 1897, ch. 420. Where partnership name continued : Filing and recording certificate thereof. . . . SI 00 For every name of a partner beyond two. . 10 ■ For certified copy of such certificate 50 Code, § 8634. Eecording a Will; same as a Deed, viz., per folio 10 Revised Stat- utes (Laws of 1884, ch. 336), Eecording Notice by Superintendent of Pub- lic Works to owner of lands taken for Banks & Bros. 1896. canal, not exceeding, per folio 10 Revised Stat- utes (Laws of 1887, ch. 4,66, 8 23), p. 2437, 9th ed. Banks & Bros. 1896. Eecording each Order in a general assign- ment 50 216 RECORDING RECORDING — Continued. Revised Stat- utes (County To County and Surrogate's Clerks; Law, 8 237), p. ii59, 9tli ed. Banks & Bros. 1896. In re Bonds and Undertakings; Official Bonds and Undertakings, including the Bonds of Executors, Administrators, Guardians and Trustees, required by law to be filed in the office of the County Clerk or Surrogate, shall also be recorded in such offices respectively, in a book to be provided and kept in each of such offices, to be designated ''Book of Official Bonds and Undertakings." Fees for Recording; The County Clerk and Surrogate's Clerk shall respectively be entitled to the same fees for such recording, as are allowed to County Clerks for recording Conveyances, viz.: (Code, § SSOU.) Eecording an instrument, per folio except that in counties where the Surro- gate's Clerk is a salaried officer he shall not be entitled to any fee for such services. 10 New York Consolid atio n To Register of the City of New York; Act, § 1765 (being Laws of Recording any instrument which must or 1882, oil. «0). may be recorded by him, per folio 10 Revised Stat- utes (Town Law, 8 121), n 7^8 Qth pd To Town Clerks; Recording notice of Strays ; Banlis & Bros. For each beast. 10 1896. 217 RECOEDING A WILL — REFEKEE Code, § 8634. Revised Stat- utes (Lawfl of l(-66, ch. 692, §4). p. 3340, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (Public Healtli Law, g32), p. 797, 9th ed. Banks & Bros. 1896. RECORDING A WILL. To County Clerks; Eecording a Will ; same as a Deed, viz., per folio 10 RECORD OF CONVICTION. To Courts of Special Sessions; For Eecord of OonvictioD and filing same. 75 RECORD OF VITAL STATISTICS. Every Local Board (of Health) shall keep Vital Statistics ; and shall charge the mu- nicipality as follows : For registering Birth For registering Marriage For registering Death and shall charge any person desiring the same; For copy of record ; not exceeding For certifying copy ; not exceedirig an addi- tional 25 25 25 25 'ZO REFEREE. Fees on Sale of Real Estate in the City and County of New York; See, New York, City and County of. Sheriffs. 2ib REFEKEES' FEES Code, 8 3S96. Revised Statutes, p. 1867, § 34, 9th ed. Banks & Bros. 1896. Code, § 807. Code, 8 3397. REFEREES' FEES. {Fees of Arbitrators same as Referees.) In Action or Special Proceeding in Court of Record. Per day In special proceeding as prescribed in Title 12, Chap. l7of Code, viz.: Proceedings Supplementary to Execution, per day (A different rate may be fixed by consent of parties, or a smaller compensation may be fixed by the Court). In Controversies between Trustees of In- solvent Debtor and Other Persons; Same as in actions in Hupreme Court, viz., per day Appointed to Superintend Discovery; not exceeding Appointed to sell Real Property; Same fees and dishursements as Sheriff. Where a Referee is required to take security upon a sale, or to distribute, or apply, or ascertain and report upon the distribution or application of any of the proceeds of the sale, he is also entitled to one-half of the comvfiissions upon the amount allowed an Executor or Administrator for receiv- ing and paying out money, viz.: 219 $10 10 10 20 00 00 00 00 REFEREES' FEES REFEREES' FEES — Continued. Code, g 3730. Executor; Eeceiving and paying out all money not exceeding $1,000 &% Receiving and paying out additional sums to $10,000 2i^ Receiving and paying out sums above $11,000 ¥ Code, 8 3397. Referee; Receiving and paying out all money not exceeding $1,000 n% Receiving and paying out additional sums to $10,000 ^\A Receivino; and paying out sums above i $11^000 1% But commissions shall not be allowed to him upon a sum bidden by a party, and applied upon a party's demand, as fixed by the judgment, without being paid to the Referee, except to the amount of. $10 00 And a Referee's compensation, including commissions, can not, where the sale is under a judgment in an action to fore- close a mortgage, exceed 50 00 unless the property sold for $10,000 or upwards, in which event the Referee may receive such additional compensation as to the Court may seem proper, or in any other cause 500 00 In Surrogate's Court; Code, §8 3546, 3566. Same as in Supreme Court, per day 10 00 220 REFEREES' FEES — REGISTER OF DEEDS Revised Stat- utes (Trans- portation Corporations Law, § 133), p. 1372. 9th ed. Banks & Bros. Revised Statutes (Higliway Law, 8 92), p. 700, 9th ed. Banks & Bros. 1696. Ct. of Appeals Practicfe' Ap- pendix, p. 186, Pp. 186-r. P. 183. Revised Stat- utes (Real Property Law, §2«), p. 3593, 9th ed. Banks & Bros. 1896. REFEREES' FEES — Continued. On application for order to change loca- tion of Toll Gates; Same as in Supreme Court, viz., 'per day. . . Hkjhways. Commissioiiers appointed to assess damages, per day and expenses. REGENTS, STATE BOARD OF. Fees; For duplicate credentials, each For credentials previously earned but not issued, each Note. — The University issues free only the highest credentials which the candidate has earned. For Eegents' Academic Syllabus For all the Examination Papers for the year ; In paper covers Bound. For unbound Sample Papers ; for not ex- ceeding ten subjects $10 REGISTER OF DEEDS. Recording Officer; Remsters of Deeds in the counties of New York, Kings, and "Westchester, to be He- cording Officer. 221 00 00 25 25 25 25 50 10 KEGISTER OF THE CITY OF NEW YORK — REGISTRATION Revised Staf^ utes (Laws of 1895, ch. 861, §13), p. 3105, 9th ed. Banks & Bros. 1896. Revised Stat- utes (General Municipal Law, §9), p. 584, 9th ed. Banks & Bros. 1896. Revised Statutes (Public Health Law, g 163), p. 848. Revised Statutes (Laws of 1854, ch. 400), p. 3138, 9th ed. Banks & Bros_1896. Revised Statutes (Public Health Law, S 149, p. 841, S 150, p. 843. lievised Stat- utes (Public Health Law, 5 180, p. 856, 8 181, p. 857, 9th ed. Banks 6 Bros. 1896. REGISTER OF THE CITY OF NEW YORK. See, New York, City and County op. — Register of the City of New York. REGISTRATION. To County Clerks; For registering eacli Chiropodist For registering County Bonds For registering each Dentist Same, where already registered in another county For registering Fictitious Firm Name and for every name of a co-partner be- yond two For registering each Physician Same, where ah'eady registered in another county For registering each Veterinary Surgeon. . . Same, where already registered in another county. $2 00 25 00 25 00 10 00 25 00 222 REMITTITUR - RETURN REMITTITUR. See, Appeals, Court or. Fees of Clerk; Code, § 3300. Engrossing remittitur, per folio 10 Ct. of Appeals Remittitur on dismissal of appeal $2 00 Rule 6, p. 50, 4th ed. 1890, E. H. Smith. j Same, Rule 15, Remittitur on dismissal by default; 189S, E. H. Smith. Remittitur and certified copy of order S 00 Same, Rule 15, p. 89, 4th ed. 1896, E. H. Smith. Remittitur on dismissal hy consent; Remittitur and certified copy of order 3 00 Same, Rule 16, p. 113, 4th ed. 1891), E. H. Smith. Remittitur on decision; Fee for. 2 00 RENSSELAER, CITY COURT OF THE CITY OF. Costs and Fees; Laws of 1897, ch. 359, § 224. In Civil Actions and Proceedings are the same as in actions or proceedings in Jus- tices' Courts (see that title), and, in addi- tion, to the Prevailing Party if he be entitled to recover costs, and the amount claimed or the value of the chattels ex- ceed $50 5 3 00 00 In other cases REPLEVIN. Fees of Sheriff; Code, §3307, sub. 2. For levying Warrant of Attachment; or executing a requisition to replevy and additional compensation in Judge's discretion. 1 00 RETURN. Fees of Sheriff; Code, § 3307, sub. 10. For returning any mandate Certified copy Execution, and return of 12 satisfaction thereon {see, Code, § 1266) . 1 25 223 RETURN — ROCHESTER, MUNICIPAL COURT OF Code, § 3332. Revised Statutes (Laws of 1866, ch. 692, § 4), p. 2240, 9th ed Banks & Bros. 1896. Session Laws, Laws of 1880, oil. 14, S 250, p. 85, as amended by Laws of 1892, ch. 701, § 2, p. 1446. RETURN — Continued. Fees of Justices of the Peace; For making a return upon appeal from a Judgment For making the necessary return and certifi- cate to the deposition of a witness, upon an order made, or commission issued, by a Court of Eecord of the state, or a Court in another state or territory, or a foreign country, per folio Fees of Justice of Court of Special Ses- sions; For return to any Writ of Certiorari ; to be paid by the county ROCHESTER, MUNICIPAL COURT OF. In all actions brought in this Court, there shall be allowed by way of indemnity, and included in the judgment, the fol- lowing sums as Costs; To the Prevailing Party; When damages $25 or more, but less than $100 When damages $100 or more, but less than $300 When damages $300 or more, but less than $500 When damages $500 or more, but less than $700 When damages $700 or more 224 $2 00 50 00 3 5 7 10 15 00 00 00 00 00 ROCHESTEK, MUNICIPAL COURT OF ROCHESTER, MUNICIPAL COURT Session Laws, Laws of 1880, eh. li, 8 a5U, p. 85. as amended by Laws of 1893, oh. 701, § 3, p. 1446. OF — Continued. Plaintiff's Additional Costs; Upon trial of Issue of Fact ; Where damages are less than $200 $5 00 Where damages $200 but less than $400. 7 00 Where damages $400 hut less than $700. 10 00 Where damages $700 and over 15 00 Defendant's Additional Costs; And if on such trial, the defendant prevail, he shall be entitled to have judgment against the plaintiff for the amount of the fees and disbursements allowed the de- fendant by law, and also, Additional costs, as follows ; Where plaintiff shall have demanded in his complaint, or sought to obtain upon the trial judgment against the defendant For any amount under $200 5 00 For the sum of $200 or more, but less than $400 7 00 For the sum of $400 or more, but less than $700 10 00 For the sum of $700 or over 15 00 For the actual trial of an issue of fact, joined in a summary proceeding, the sum of . . . 5 00 Trial Fees, when not allowed; But neither of the trial fees above men- tioned shall be allowed to the prevailing party, unless he appear by attorney, or by the clerk of any attorney; and the 15 225 ROCHESTER, MUNICIPAL COURT OF Session Laws, Laws of 1880, ch. 14, § 350, p. 85, as amended by Laws of 1803, ch. 701, § 2, p. 14i6. ROCHESTER, MUNICIPAL COURT OF — Continued. said Judges, or either of them, may direct that the pleadings on the joinder of any issue shall be in writing, and filed, and ■when a judgment of non-suit, or no cause of action is rendered on such trial, the de- fendant shall be entitled to have judg- ment entered against the plaintiff for the amount of fees, costs and disbursements allowed the defendant by law, and, also, the additional costs provided for in this act Justices' Court Fees, how far applicable; See, Justices' Courts. In all actions and proceedings within the jurisdiction of a Justice's Court of the cities and towns of this state, the said city nvdj charge and collect, and there shall be paid into said Court, the same fees and costs as provided by law for Justices' Courts, as provided in and by this act, ex- cept as herein otherwise provided ; and, in addition thereto, said Clerk or Deputy Clerk, shall be en- titled to demand, and there shall be paid into said Court, for the use and benefit of the city, the following fees and costs; For the actual trial of an Issue of Fad when the amount demanded by either of the parties in their respective pleadings, is over $100; For each additional $100, or part thereof, so in excess of $100 to be paid by the party or parties de- manding the same. ~~~~ 226 KOCHESTER, MUNICIPAL COURT OF — SATISFACTION Session Laws, Laws of 1880, ch. 14, § 250, p. 85, a^ amended by Laws of 1892, ch. 701, 8 2, p. 1M6. Code, g 3304. ROCHESTER, MUNICIPAL COURT OF — Continued. And for entry of judgment by default; For any sum less than $100, the same fees as allowed in Justices' Courts ; viz and for each additional $100 or part of $100 ROME STATE CUSTODIAL ASYLUM. See State Charges. SALE ON FORECLOSURE. See, Foreclosure by Advertisement. Foreclosure, Sale on, in the City AND County of New York. New York, City and County of. Sheriffs. SALVAGE APPRAISERS. See, Appraisers. SATISFACTION. To County Clerks; For entering Satisfaction of Collector's Bond For filing and entering a Certificate of Sat- isfaction of Mortgage For filing and entering Satisfaction of Judg- ment 227 25 25 12 25 12 SCHOOL COMMISSIONERS - SEALERS: COUNTY, TOWN AND CITY Revised Statutes (Consolidated School Law, Title 5, § 7), p. 1519. § 9, p. 1B19. § 8, p. 1619, 9th ed. Banks & Bros. 1896. Revised Statutes (Consolidated School Law, Title 6, § .5), p. 1525, 9th ed. Banks & Bros. 1896. Revised Statutes (Domestic Commerce Law, § 16), p. 3511, 9th ed. Banks & Bros. 1896. SCHOOL COMMISSIONERS. Compensation; Annual salary And for expenses, not less than A majority of Supervisors from School Com- missioner District may increase the salary of School Commissioners. SCHOOL DISTRICTS. To Supervisors; The Supervisors and Town Clerk shall each be entitled, for each day's service in the formation, alteration, and dissolution of School Districts, to SCHOOL TAX COLLECTORS. See, Collectors. SEALERS: COUNTY, TOWN AND CITY. Fees; For sealing and marking every beam For sealing and marking measures of exten- sion, per yard but not to exceed for any one measure. . For sealing and marking every weight. . . . For sealing and marking liquid and dry measures, each and a reasonable compensation for making weights and measures conform with the standards in his possession. 228 $1,000 200 00 00 50 10 10 50 5 10 SEAKCHES Session Laws, Laws of 1884, oh. 299, § 4. Code, g 3304. Code, 8 3390. Revised Statutes # (Laws of 1833, oh. 279, § 6), p. 2015, 9th ed. Banks & Bros. 1896. New York Consolidation Act, § 1765 (being Laws of 1882, oh. 410). SEARCHES. To Clerk of City and County of New York; For searching the ciockets of judgments and decrees, and transcripts of decrees, per year For searching all other matters of record he may be required to search for, per year For returning in his search any judgment or other matter of lien, each To County Clerks; Searching and certifying title to, etc., upon real property ; For each year for which search is made, for each name, and each kind of conveyance or lien Searching for Bond of Collector or officer to receive taxes Searching for any paper deposited for safe keeping ; For each paper opened and examined Can collect no fee for search requested by certain public officers. For searching for each Chattel Mortgage, or Assignment thereof To the Register of the City of New York; Seaching for the Bond of a Collector or other officer authorized to receive taxes Searching for every paper deposited with him for safe keeping; for each paper nec- essarily opened and examined 229 SEARCHES — SECRETARY OF STATE New York Consolidation Act, 8 1765 (being Laws of 1883, oh. 410). Revised Statutes (Laws of 1883, ch. 379, 8 6), p. 2015, 9th ed. Hanks & Bros. 1896. Revised Statutes (Executive Law, § 65), p. 378, 9th ed. Banks & Bros. 1896. Revised Statutes (Laws of 1833, ch. 279. 8 6), p. 2015, 9th ed. Banks & Bros. 1896. Code, 8 932. Revised Statutes (Executive Law, 8 26, suh. 1), pp. 370, 371, 9th ed. Banks & Bros. 1896. Suh. 3. Sub. 4. SEARCHES — Continued. Searching and certifying the title to and in- cumbrances upon real property, for each year for which the search is made, for each name, and each kind of conveyance or lien For searching for each Chattel Mortgage or Assignment thereof To State Engineer and Surveyor; For every search To Town Clerks; For searching for each Chattel Mortgage and Assignment thereof See, Eecoeds. SECRETARY OF STATE. Fees; For a Certificate of the correctness of a copy of a law, a reasonable fee in his discretion. For entering a Caveat Searching the Records in his office, for each year For a copy of any paper or record not re quired to be certified or authenticated by him, per folio For a certified or exemplified copy of any law, record or paper, per folio ^230 SECRETARY OF STATE Revised Statutes (Executive Law, § 26, sub. 5), pp. 370, 371,!)tlied., Banks & Bros. 1896. Sub. 6. Sub. 7. Sub. 8. Sub. 9. Sub. 10. Sub. 11. Sub. 12, as amended by Laws of 1897, ch. 411. Sub. 13. Sub. 14, p. 371, 9tii ed. Banlcs & Bros. 1896. SECRETARY OF STATE— Continued. For a Certificate under the Great Seal of the state For recording a Certificate, Notice or other paper required to be recorded, except as otherwise provided in this seoiiou, per folio For a Certificate of the official character of a Commissioner of Deeds residing in an- other state or a foreign country And for eveiy other Certificate under the seal of his office For a Certificate as to the official character of Such Commissioner For every Patent for lands under water.. . . For every other Patent, for each separate lot embraced in such Patent For each License granted to a peddler For recording the Depositions of resident aliens and for a certified copy of Deposition . . . For filing and recording the original Certifi- cate of Incorporation of a I'uih'oad corpo- ration for the construction of a raih'oad in a foreign country For filing the original Certificate of every other railroad corporation For filing the original Certificate of any other stock corpoiation For filing any original Ceitificate of incorpo- ration drawn under article two of the membersiiip corporations law For filing the Certificate of a foreign corpo- ration desii'ing to do business in the state. For certified copies of the evidence and pro- ceedings of the Board of Audit, on appeal to the Supi'eme Court, to be paid by the appellant on serving Notice of Appeal, pe7' folio 231 $1 50 00 25 00 10 00 10 00 10 00 SECRETARY OF STATE — SESSIONS, COURTS OF SECRETARY OF STATE — Continued. Revised Statutes No fee shall be collected for copies of (Executive Law, § 26, records furnished to public officers for sub. 14, p. 371, 9th ed. Banks use in their official capacity. & Bros. 1890. Revised Statutes May not receive fees to his own use. (Constitution, Art. 5. § 1), p. 58, 9tli ed. Banks & Bros. ISflS. Penal Code, §§ 48, 557. SECURITY FOR COSTS. Code, § 33T1. In actions by and against Executors, etc., the Court may, in its discretion, require plaintiff to give security for costs. SESSION LAWS. Reriaed Statutes Printer's Fees for Publishing; ((Ilounty Law, §§20,21),p 602, In counties not having a city of over 50,000 ; 9th ed. Banks & Bros. 1896. not less than 20 cents nor more than 50 cents, -per folio. In other counties ; not less than 30 cents, nor more than 50 GQn\&, per folio. SESSIONS, COURTS OF. Revised Statutes Courts of Sessions, except in the county of (Constitution, Art. 6, §U), New York, are ahoUshed. p. 66, 9th ed. Banks & Bros. This does not refer to Courts of Special 1896. Sessions. See, Special Sessions, Courts of. 232 SHERIFFS' FEES Code, § SSC?, sub. 1. Sub. 2. Sub. 3. Sub. i. Sub. 5. Sub. 6. SHERIFFS' FEES. Fees ; Serving Summons, with or without copy Complaint, for each person served. and, going and returning, per mile Serving or executing Order of Arrest, or any other mandate for which no fee is pre- scribed {except a subpoena) and going and returning, per mile If more than one served on one journey, mileage for one journey only to be charged. Levying Warrant of Attachment ; or execut- ing a requisition to replevy and additional compensation in Judge's discretion. Making and filing a Description of real prop- erty or an Inventoiy of personal property attached, per folio and compensation to appraisers, not ex- ceeding, per day For each necessary copy thereof, per folio. . For a copy of a Summons or other mandate, or of a Complaint, Affidavit or other pa- per served by him where no other fee is provided, per folio Notifying Jurors (except where Slierifif is salaried), each cause paid by party first putting cause on Term Calendar; butnot to exceedin any one action. Notifying Jurors to attend Writ of Inquiry, etc., or in any case not included in sub. 4. For each Juror Attending a jury in same Kecei ving an Execution against property, en- tering same, searching for pi-operty, and postage on return and, going, per mile 233 $1 00 00 6 00 25 00 12 12 50 50 25 00 50 10 SHERIFFS FEES SHERIFFS' FEES - Continued. Code, § 3307, Sub. 2. For advertising during pendency of action personal property attached, same as al- lowed Sheriff/or advertising personal prop- erty for sale by virtue of an execution, viz. . If the action is settled either before or after judgment, the SheriCE is entitled to pound- age, "upon the value of the property at- tached, not exceeding amount of settle- ment. $2 00 Sub. 7. For collecting money by virtue of an Execu- tion, Warrant of Attachment or Attach- ment for the payment of money ; or by virtue of a Warrant for the collection of money issued by the Comptroller, or by a County Treasurer. In New York, Kings and Westchester; On amount collected up to $250 On residue of amount collected. hi other counties; On amount collected up to $250 On residue of amount collected 3/^ And, where an Execution is stayed after a 1 levy ; or where a levy is upon a live animal, or speedily perishable property ; For taking care of the property ; such additional compensation as the Judge allows. Wliere a settlement is made after a levy by virtue of an execution, the Sheriff is en- titled to poundage upon the value of the property levied upon, not exceeding amount of settlement, and to X.\\q additional compen- sation, if any, above named. Sub. 8. For advertising real or personal property for sale by virtue of an Execution, War- rant of Attachment, or other Warrant. . . 2 00 Same, if st;iyed or settled before sale 1 00 234 SHEKIFFS' FEES Code, 8 3307, Sub. 9. Sub. 10. Sub. U. Sub. 13. Sub. 13. Sub. 14. SHERIFFS' FEES — Continued. Making duplicate Certificates of Sale of real property by virtue of aa Execution, /»er folio Drawing and executing Conveyance upon a sale of real property to he paid by grantee. Printer's fees for publication Notice of Sale for six weeks. Entitled to printer^ s fees on one execution only, ivhen there is more tliun one execution against same judgment debtor. For returning any mandate Certified copy Execution, and return of satis- faction thereon {see, § 1266) For posting and publisliing the Notice of Sale, selling and conveying real property, according to direction contained in a judg- ment, the same fees are allowed as for the same services upon the sale of real property by virtue of an execution. But where real property is sold under a judgment in an action to foreclose a mortgage, the Sheriff's entire compensation can not exceed Taking Bond for the liberties of tlie jail. . . Taking any other Bond or Undertaking. . . . Certified copy Bond or Undertaking For executing any mandate, requiring him to put a person into possession of real prop- erty {other than a loarrant specified in § 3307, sub. 8) and removing the person in possession and, per mile, both ways For each person committed to or discharged from prison to be paid by person causing imprisonment. 235 50 1 25 00 12 25 00 00 50 25 50 6 00 SHEKIFFS' FEES SHERIFFS' FEES— Continued. Code, § 3307, Sub. 14. For attending before an officer for the pur- pose of surrendering a prisoner, or receiv- ing into custody a prisoner surrendered in exoneration of his bail %l 00 Sub. 15. For attending a view, per day 2 00 and, per mile, each way 8 Sub. 16. For bringing up a prisoner upon a writ of habeas corpus to inquire into cause of de- tention, expenses, and 1 50 and, per mile, to and from the jail 12 For bringing up a prisoner upon any other writ of habeas corpus, expenses and 1 50 and, per mile, to and from the jail 12 and, for attending Court thereupon, per day 1 00 Sub. IT. For services which may be rendered by a Constable other than prescribed in this section. Usual Constables' Fees. See, Constables' Fees. Sub. 18. For Executing a Warrant to remove a per- son from lands, beloiigiiia; to the stale, or to Indians, such sum as the Comptroller thinks reasonable. Sub. 19. For giving notice of any general or special election, to all the officers to whom he is required by law to give such notice 1 00 for each town or ward, in addition to ex- p)ense of publishing the notices. Payable from the County Treasury. Sub. 20. Notifying Constables to attend Court, each. . 50 Sub. 21. Code, e 3308. Attending term of Court, per day. 3 00 Section 3307 (last ahove) except the limitation con- tained ill sub. 11, does not affect any special statu- tory provision remaininsj unrepealed relating to fees and expenses of Sheriff of city and county of New York or of Kings county. 236 SHERIFFS' FEES — SHERIFFS' FEES IN TESSEL LIEN FORECLOSURE Code, § 3309. Cod», 9 3887. Code, § 109. Code, S 843. Code, § 339. Code, § 3439. ch. 419 of Laws of 1897, In effect Sept. 1, 1897. SHERIFFS' FEES — Continued. See, as to Sheriffs' fees, how collected. See, as to taxation of fees on demand. See, as to fees of Sheriff, Jurors and Wit- nesses on trial of claim of title by third person, to property seized by Sheriff; how taxed and paid. The fees of Sheriff and attendants at Appel- late Division to be paid by state. Marshal's fees, same as Sheriffs, SHERIFFS' FEES IN VESSEL LIEN FORECLOSURE. For serving Warrant For return of same The necessary sums paid by him for the expense of keeping the vessel in custody, not exceeding, ^er day The Sheriff shall not receive any other or greater sums for any service rendered by him. in any proceeding under tliis title, nor shall he be allowed expense of custody of the vessel upon more than one war- rant at the same time. See, New York, City and County of. Sheriff. $1 1 00 00 50 237 SHERIFFS' FEES IN CRIMINAL CASES Revised Stat- utes, p. 1944, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1877, ch. 138), p. 2426, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1869, ch. 574), p. 2261, 9th ed. Banks & Bros. SHERIFFS' FEES IN CRIMINAL CASES. Fees; For every person committed to prison For every prisoner (Jischarged from prison. . For summoning a Grand Jury For serving a Warrant or performing any other duty which may be performed by a Constable : Same as Constables' Fees. See, Constables' Fees. Conveying Convicts. Fees; For conveying one convict to state prison or penitentiary, from the county prison, per mile. For conveying two convicts, per mile For conveying three convicts, per mile. . . . For conveying four convicts or more, each, per mile For the maintenance of each convict on tlie vyay, per day but not to exceed. for every tliirty miles, in full for all charges and expenses. Same fees as above for conveying a person to the penitentiary. 238 $10 •J I 2 3? A 00 20 35 •40 12 00 00 jiHERIFFS FEES IN RE SALTAGE- SHERIFF OR REFEREE SHERIFFS' FEES IN RE SALVAGE. Salvage, allowance on; Revised Stat- utes (Town Law, §145), p. 764, 9th ed. Banks & Bros. 1896. Sheriffs, Coroners and "Wreck Masters, and all assisting; shall be entitled to reaso?i- ecble allowance on salvage for services and expenses, out of property saved. Sal- vage claimed shall not exceed one-half the value of property or proceeds. In Attachment of a Vessel, See that title. SHERIFF OF THE CITY AND COUNTY NEW YORK. See, New York, City and County of. SHERIFF OR REFEREE. New York Fees on Sale of Real Estate under a Judg- Consolidation Act, 8 1088 (being ch. 410 of the Laws of ment in the City and County of New York; Sales of real estate hereafter made in the city and county of New York, under the decree or judgQient of any court, may be made by the Sheriff oi said city and county, or by a Referee appointed for that purpose, by such judgment or decree, but when any sale is made by any officer other than the Sheriff, in an action of foreclosure, no greater sum shall be charged or allowed as fees than the fol- lowing: In cases of sale on foreclosure, the Sheriff shall be entitled to receive the following fees and no more ; For receiving order of sale and posting no- tices of sale $10 10 00 00 For attending sale For drawing each deed of premises sold. . . 5 00 239 SHERIFF OR REFEREE — SPECIAL UEPLTi: COJI'BS OF EXCISE New York Consolidation Act, § KIHK, (beinu' ell. 410 of the Laws of ISS'.'). Code, e 3304. SHERIFF OR REFEREE — Continued. For attending and adjourning a sale at the request of the plaintiff in the action or by order of the Court hut no more than three adjournments in one action shall he charged for. For making report of sale. For paying over surplus moneys and all disbursements made by him for printers' fees at the rate allowed by law therefor, fees of officers for taking ac- knowledgments and administering oaths, and all auctioneers' fees actually paid by him, but not to exceed, for such auctioneers' fees for each parcel separately sold, which auc- tioneers' fees shall be paid by the pur- chaser of the parcel in addition to the amount bid by him therefor. SHERIFFS' SURETIES. To County Clerks; For inquiring into, determining and certi- fying the sufficiency of the sureties of a Sheriff SPECIAL DEPUTY COMMISSION- ERS OF EXCISE. See, Excise. 240 $3 00 00 00 12 00 50 SPECIAL EXCISE AGENTS— SPECIAL SESSIONS, COURTS OF Code, 8 3316. Revised Statutes (Laws o( 1866, ch. 692, § 4), p. 2340, 9tli ed. Banks & Bros. 1896. SPECIAL EXCISE AGENTS. See, Excise. SPECIAL PROCEEDINGS. Jurors' Fees in; A trial juror, sworn in a special proceeding, before a Judge of a Court of Record ; or upon a writ of inquiry ; or upon a trial before a Sheriff of a claim to personal property seized by virtue of a warrant of attachment or an execution is entitled to. to be paid by the person at whose in- stance the jury is empaneled. SPECIAL SESSIONS, COURTS OF. Fees; For a Venire Swearing each witness on the trial Swearing a jury Swearing a Constable to attend a jury .... A Subpoena, including all the names inserted therei n Trial fee, per day Eeceiving and entering verdict of jury. . . . Entering the sentence of the Court Warrant of Commitment on sentence Record of Conviction and filing same (But all such charges in any one case shall not exceed unless such Court continue more than one day; in which case the costs of such additional' day may be added thereto.) 16 241 SPECIAL SESSIONS, COURTS OF -ST ATE BOARDS SPECIAL SESSIONS, COURTS OF — Revised Stat- utes (Laws of 1868, oh. 693, §4), p. 3340, 9th ed. Banks & Bros. 1896. Continued. For reiurn to any Writ of Certiorari; to he pcdd hy the county For services when associated with another Justice of the Peace in cases of Bastardy, §2 00 per day 2 00 Code Crim. Procedure, §731. Witnesses and Jurors in ; No fees allowed Witnesses or Jurors in Courts of Special Sessions. 1 STATE BOARDS. See, Assessors (abolished). Canvasseks. Charities. Claims. Commissioners for Loaning Monet OF U. S. Deposit Fund. Dental Examiners. Equalization of Taxes. Health. Horseshobrs, Examiners of. Land Office, Commissioners of. Law Examiners. Lunacy, State Commission in. Mediation and Arbitration. Medical Examiners. Racing Commissioners. Eegents. Tax Commissioners. Tax Commissioners, Appeals to. Veterinary Medical Examiners. 242 STATE CHARGES Revised Stat- utes (Insanity Law, §65), p. 3443, 9tli ed. Banks & Bros. 1896. Revised Stat- utes (State CharitiesLaw, § 94), p. 3344, 9th ed. Banks & Bros. 1896. Revised Stat- utes (State CharitiesLaw, § 110), p. 3352, 9th ed. Banks & Bros. 1896. Revised Stat- utes (County Law, §20), p. 602, 9th ed. Banks & Bros. 1896. Revised Statutes (Constitution, Art. 13, § 6), p. 86, 9th ed. Banks & Bros. 1896. STATE CHARGES. State Hospitals ; Transferring poor and indigent insane patients to State Hospital, and their sup- port while there. Rome State Custodial Asylum; Maintenance of Institution and the poor indigent inmates shall be a charge upon the state. Craig Colony for Epileptics; For each state patient, not exceeding, per year Transportation ; The expense of transporting patients to and from the State Hospitals is a state charge. Publishing; The publishing of Concurrent Eesolutions proposing Amendments to Constitution is a state charge. See, Printers. In Bribery Prosecutions; All expenses necessarily incurred by the District Attorney in bribery prosecutions are a state charge. $250 00 243 1 STATE OFFICERS -STENOGRAPHERS STATE OFFICERS. See, Banks, Supeeintbndent of. Comptroller. Engineer and Surveyor. Excise Commissioner. HeatiTh Officers of the Poet of New York. Prisons, State Commissioners of. Secretary of State. Insurance, Superintendent of. i Surveyor (Engineer and Surveyor). 1 Treasurer. Weights and Measures, Superin- tendent OF. STATE WRITS. Proceedings instituted by. See, Additional Costs to Defendant. i Defendant's Costs. 1, Writ of Certiorari. || Writ of Mandamus. 11 Writ of Prohibition. STENOGRAPHERS. Of the Court of Claims; Laws of 1897, Salary, per annum $2,500 00 ch. 36, Code, : m. Fees; For copies of minutes and testimony fur- nished at request of claimant, per folio. . . 5 Of the Board of Coroners of New York New York Consolidation City; Act, 6 1768 (being Laws Compensation ; i of 188a, ch. 410), as amended by An annual salary of 2,500 00 i ch. 443, of Fees ; Laws of 1889. For transcripts made for the use of the Dis- trict Attorney's office, per folio 6 For certified transcripts to any person, per folio 6 244 STENOGRAPHERS STENOGRAPHERS — Continued. New York Consolidation In City Court of the City of New York; Act, § 1337 (being Laws ofl882,cli.«0), as amended by How appointed ; The Clerk of the Court shall appoint four Laws of 1889, oh. 19. Stenographers. Salaries ; Each at an annual salary of $2,000 00 Fees ; Same, 8 1532, as amended by The Stenographers of the City Court of Laws of 1893, ch. 299. the city of New York shall receive for transcripts of testimony, pe?'/o&"o 10 but shall furnish transcripts to Judges requiring the same without charge. In all other cases, except where a copy is furnished to defendant or his attorney, the fees for transcripts shall be a county charge. In County Courts; Code, § 358. The Board of Supervisors of any county, except Kings, Livingston, Monroe, Cort- land, Oswego, Westchester and Onon- daga, may, in their discretion, provide for the employment of a Stenographer for the County Court thereof, and when said Board of Supervisors shall so provide, the Stenographer shall be appointed by the County Judge, and said Board of Su- pervisors must fix his compensation and provide for the payment thereof in the same manner as other county expenses are paid. 245 STENOGRAPHERS Code, S 361, as amended by Laws of 18»7, oh. 176. Code, 8 359. STENOGRAPHERS — Continued. The County Judge in either of the counties of Livingston, Niagara, Monroe, Onon- daga, Oswego or Cortland, where issues of fact are triable, may employ a Stenog- rapher to take stenographic notes upon trials thereat, who is entitled to a com- pensation to be certified by the Judge, not exceeding $10 00 for each day's attendance at the request of the Judge. In Erie and Oneida Counties. Salary ; The County Judge of Erie county, and the County Judge of Oneida county may each appoint and may at pleasure remove a Stenographer of said Court, who must at- tend each term of the said Court where issues of fact in civil and criminal cases are triable, and shall receive therefor an annual salary of 1,500 00 and expenses for stationery. Said Stenographer shall also report and transcribe opinions for the County Judge, as well as special proceedings where a Stenographer is required, without addi- tional compensation. In Kings County. The County Judges of the county of Kings, from time to time, must appoint, and may at pleasure remove two Stenographers to be attached to the County Court of the county of Kings, who must attend each term of said Court, and each of whom shall receive an annual salary of. 3,000 00 Said Stenographers may each appoint and themselves pay an assistant. 246 I ■'■ -■ - , - - STENOGEAPHEBS STENOGRAPHERS — Continued. New York Consolidation In District Courts of the City of New Act, § 143i (being Laws o( 1883, ch. 410). York; How APPOINTED ; Salary ; The Justices of the District Courts are re- spectively authorized to appoint a Sten- ographer in their several Courts, whose duty it shall be to take full stenographic notes of all proceedings in trials had thereon ; he shall hold his office during the pleasure of the Justice of the Court, and shall receive an annual salary of . . . . $2,000 00 Fees ; In all cases of appeal from the decision of a Justice of one of the District Courts, where a transcript of the Stenographer's minutes of the testimony given on the trial becomes a necessary part of the Jus- tice's return, the Stenographer's fees for the making of such transcript shall be computed at the rate of 10 for every 100 words, and be paid in the first instance by the appellant, and after- wards be taxable by him as a disburse- ment in the appeal. 1 In the Court of General Sessions of the City of New York; New York Consolidation Act, § lti31. Salary ; To the Stenographer, an annual salary of. . 2,000 00 Same, 8 li533, amended by Laws of 1888, eh. 81. Fees ; To the Stenographer for transcript of steno- graphic notes of the testimony, per folio. 10 All transcripts required by the Judge to be furnished without charge. 1 247 STENOGRAPHERS STENOGRAPHERS — Continued. New York Couaolidation The fees for all other transcripts, except Act, § 1533, as amended by Laws of 1888, ch. 81. where furnished to defendant or his at- torney, shall be a county charge. Of Grand Juries; Laws of 1885, ch. 348, 3 1. How appointed; In county of New York, by District Attor- ney. In other counties of more than 75,000, by County Judge upon recom- mendation of District Attorney. Same, S 7,as Compensation ; amended by^ Laws of 1897, Determined by Board of Supervisors, and ch.a5. in the county of New York by the Board of Estimate and Apportionment of the city of New York, and to be not less than. per day $5 00 and not more than, per day 10 00 and, for copying testimony furnished to the District Attorney, the same rate per folio as is now allowed to the Stenogra- phers of the County Court or Court of Common Pleas in their respective counties (which rate is fixed by the Board of Su- pervisors, see Code, § 358). Except in the counties of Monroe, Albany and Queens, where the compensation is as follows : In Monroe county; 1st Stenographer, per annum 1,500 00 2d Stenographer, per month 50 00 248 STENOGRAPHERS Laws o( 1885, ch. 348, § 7, as amended by Laws of 1897, ch. 2:-. Revised Stat- utes (Legisla- tive Law, § 10), p. 344, 9th ed. Banks & Bros. Code, 5 858, and New York Consolidation Act, § 1114 (being Laws of 1883, oh. 410). Code, I 354. Code, S 251 to § S62. STENOGRAPHERS — Continued. In Albany county ; Stenographer, per annum /?i Queens county ; Stenographer, per annum In the Legislature; Salaries; Stenographer of the President of the Senate, per day Stenographer of the Speaker, per day Stenographer of the Clerk of the House, per day To each of six Stenographers appointed by the Speaker, per day To the Stenographer of each house, per annum In Supreme Court; Salaries of Supreme Court Stenographers; In all Judicial Districts of the Supreme Court, except in Kings county, the Stenog- raphers receive an annual salary of In Kings county (being part of the 2d Judi- cial District) salary Salaries a county charge; Supreme Court Stenographers' salaries are a county charge, to be apportioned amongst the counties in the respective Judicial Districts. 249 $1,200 1,000 5 00 5 00 5 00 5 00 500 00 2,500 ;,ooo 00 00 00 00 STENOGRAPHERS Code, 9 362. and New York Consoliuation Act, § IIU (being Laws of 1883, oh. 410). Code, g 360. Code, § 3311. Code of Crim- inal Proce- dure, § 456. STENOGRAPHERS — Continued. Temporary Stenographers. Compensation ; Not to exceed, per day and expenses, including stationery and for going from residence to term, both ways, per mile If the failure of the Official Stenographer to attend is inexcusable the compensa- tion of the temporary Stenographer is to be deducted from his salary. Expenses of Supreme Court Stenog- raphers; There does not seem to be any provision in the New York Consolidation Act for the expenses of Stenographers in the 1st Judicial District, but Code, § 260, pro- vides that in the other Judicial Districts of the state {2d to 8th, both inclusive) the Supreme Court Stenographers are en- titled to expenses, including stationery; and mileage, for going fi-om residence to term, and returning, at the rate of, per mile Fees for Minutes; Except where otherwise agreed, or where special provision is otherwise made by statute, fees are as follows; In Trial Term, Supreme Court, per folio In Griminal Term; The Stenogjapher shall furnish the attorney for a defendant convicted of a (Capital crime a copy of the trial minutes, and shall charge the county therefor. In Special Term, Supreme Court, 3d, 4th, 5th, 6th, 7th, and 8lh Judicial Districts, per folio In any other Court or Courts, per folio 250 STENOGRAPHERS Code, § 351, and New York Consolidation Act, § Uli, being Laws of 1883, ch. 410. Code, § 9S1. Revised Stat- utes (Laws of 1886, ch. 401, 8 1, as amended by Laws of 1893, ch. 258). (Same, § 3, as amended by Laws of 1892, ch. 213, and Laws of 1893, ch. 358), p. 2670-1, 9th ed. Banks & Bros. 1896. STENOGRAPHERS —Continued. Justices Copy Minutes ; If a Justice requires a copy of any proceed- ings, he may make an order directing that each party pay one-half the Sten- ographer's fees therefor, which are, per folio In Appellate Divisions of the Supreme Court, 3d and 4th Departments; The Justices of the Appellate Division in each of the 3d and 4th Departments shall have the power to employ a Stenog- rapher at an annual Salary of, 7iot exceeding In Special Terms of the 3d and 4th Judicial Districts of the Supreme Court; Row appointed ; Each of the Justices of the Supreme Court assigned to hold Special Terms in the 3d and 4th Judicial Districts, may ap- point a Stenographer at a Salary to be fixed by said Justice, not exceeding, per year and expenses while traveling to and from said terras, and while attending Court, including stationery. 251 $1,200 1,200 10 00 00 STENOGRAPHERS New York Consolidaton Act. § IIU, being Laws of 1883, oh. 410. Same, § 1115. STENOGRAPHERS — Continued. In Supreme Court, ist Judicial District; Hoiv appointed; Tlie Justices of the Supreme Court for the First Judicial District, or a majority of them, must appoint, and may at pleasure remove, a Stenographer for each term of the Circuit Court, for the General Term of the Supreme Court, and for each Special Term of the Supreme Court, where issues of fact are triable, which constitutes a separate part. Compensation ; Each Stenographer so appointed is entitled to an annual salary of Duty ; He must attend all the sittings of the part for which he is appointed. Justice s Copy Minutes ; If any Judge requires a copy of any proceed- ings written out at length from the steno- graphicnotes, he may make an order di- recting one half of the Stenographer's fees therefor to be paid by each of the parties to the action or special proceeding, at the rate of fo7- each folio so written out, and may en- force pajMuent thereof. In Extraordinary Term. The Judge who holds in the First Judicial District an extraordinary term of the Cir- cuit Court, or an extraordinary Special Terra of the Supreme Court, must appoint a Stenographer for that term, who is en- titled to a compensation at the rate and ill the manner prescribed hy law for the official Stenographer. 252 ' S2.500 00 10 STENOGKAPHEKS Oode, g ^64, as amended by Laws of 1897, oh. 661. Code, g 355. Oode, g S56. Code, g 358. STENOGRAPHERS —Continued. In Supreme Court, 2d Judicial District; In Kings County. How appointed ; Nine Stenographers, appointed by the Jus- tices residing in said county, at an annual salary of which shall be a county charge. (Stenographers may appoint assistants and pay them themselves.) Other Counties in Second Judicial District. How appointed ; Each J ustice of tlie Supreme Court cf the 2d Judicial District, who does not reside in Kings, to appoint one Stenographer to attend terms in Suffolk, Queens, Rich- mond, Westchester, Rockland, Dutchess, Putnam', and Orange counties; such Stenographers, when not thus engaged, shall attend the County Courts of such counties (Code, § 257). Their salaries to be fixed by law and to be apportioned between the said counties. In Supreme Court, 3d, 4th, and 6th Judi- cial Districts; How appointed; The Justices of the Supreme Court for each Judicial District {excepting the 1st, Sd, 5th, 7th, and 8th), shall appoint three Stenographers. 253 $3,000 00 STENOGRAPHERS Code, § ass. Code, S 3311. Code, 9 »513. STENOGRAPHERS —Continued. In Supreme Court, 5th and 7th Judicial Districts; How appointed ; The Justices of the Supreme Court of the 5th and 7th Districts shall appoint four Stenographers. In Supreme Court, 8th Judicial District; How appointed ; The Justices of the Supreme Court of the 8th Judicial District shall appoint seven Stenographers. In Surrogates' Courts; In New York and Kings Counties. Fees ; For a copy of the testimony required to be made in any proceeding for the records of the Surrogate's Court of either the counties of New York or Kings, per folio and the Surrogate may order that the fees for such record copy be ])aid out of the estate to which the proceeding relates. In Counties other than New York and Kings. Fees ; The Surrogate of each county, except New York and Kings, may, in his discretion, allow reasonable compensation to a Stenog- rapher in every case in which he takes notes of testimony. Such compen.sation is part of the costs of the proceedings. 254 STENOGKAPHERS — STRAYS STENOGRAPHERS —Continued. In Surrogates' Courts; Code, g S613. In Albany, Erie and Ebnsselaer Coun- ties. Salaries ; In Albany, Erie and Rensselaer counties the Stenographer shall receive an annual salary of not exceeding $1,200 00 Fees ; And may charge either party for copy of minutes, not exceeding, per folio 3 In Yonkers, City Court of; Session Laws, Fees ; Laws of 1893, ch. 416, Title 11, § 1. For transcript of minutes, per folio. 6 STRAYS. Fees; Code, § 3093. To Justice of the Peace : For each animal sold 1 00 To of&cer or person making the seizure : For each horse, colt, ass or mule 1 00 For each bull, ox, cow or calf 50 For each goat, sheep or swine 25 and compensation for damages and for animal's keep. The owner to "pay a fine or penally as fol- lows : For each horse, colt, ass, mule, bull, ox, cow, calf or swine seized and sold 5 00 For each sheep or goat 1 00 Such fine or penalty to be paid to the offi- cer directed to receive the same for the benefit of the poor. 255 STRAYS STRAYS — Continued. Revised Stat- utes (Town Law, 6 121), p. 758. Town Cleric to receive for recording Notice of Strays : For each beast 10 § 121, n. 758, 9tli ed. Banks & Bros. 1896. The person giving Notice to Town Clerk, to receive : The amount paid by him to the Town Clerk for recording Notices of Strays : For • each beast 10 And he shall also receive the following sums: For each and all horses, mules, cattle and swine 15 5 1 1 For each other beast To Pound Master : Revised Stat- For horse or mule, not exceeding, per day . 50 25 15 utes (Town Law, S1R3), )). TCn, 9tli ed. Banks & Bros. 189U. For each head of cattle For all other beasts Penalties; 1 Code, § 3083. In an action in a Justice's Court, brought by Overseer or Superintendent of the Poor of the town or district, and plaintiff re- covers judgment against the owner of Strays ; in addition to costs ordinarily re- covered in a Justice's Court, the follow- ing sums are awarded by way of Penally : For each horse, colt, ass, mule, swine, bull, cow or calf. $5 00 For each sheep or goat 1 00 And the entire amount may be recovered in an action, although it exceed the sum, for which a Justice can render a Judgment in an ordinary action. 256 STRAYS - SUBPOENAS Code, § 3098. Code, § 3099. Code, S 3323. Code, § 3322. Code, § 333.5. Revised Stat- utes (Laws of 1866, oh. 692, §8), p. 3240, 9th ed. Banks & Bros. 1896. STRAYS — Continued. When animal wilfully set at large by a third person, the owner may recover possession upon paying for the animal's keep ; and may recover in an action against such third person, damages including sum paid for animal's keep, and, in addi- tion, for each animal seized SUBPCENAS. To Constables for serving Subpoenas on wit- nesses ; For each witness served, 7iot exceeding four. To persons other than Constables serving Sub- poenas ; For each witness served, not exceeding four. To Justices of iJie Peace in Civil Cases, and Special Proceedings ; For a Subpoena, including all the names in- serted therein Injustices' Courts; upon a Commission ; For each Subpoena issued To Constables in Criminal Cases, for serving Subpoena and per mile, both ways To Sheriffs in Criminal Cases, for serving Subpoena and per mile, both ways "Tt ' 257 $20 00 25 13 25 25 5 25 5 SUBPCENAS— SUMMONS SUBPCENAS — Continued. Revised Stat- utes (Laws of 1866, eh. 692, § 3), p. 2239, 9th ed. Banks & Bros. 1896. i Code Criminal ! Procedure, 1 § 611. To Justices of the Peace in Criminal Cases ; For a Subpoena, including all the names in- serted therein 25 10 For each copy of Subpoena for service .... Cle7-ks to issue blank Subpoenas for witnesses for defendant, in criminal actions, without charge. Revised Stat- utes (Laws of 1866, ch. 692, §4), p. 3240, 9th ed. Banks & Bros. 1896. In Courts cf Special Sessions ; For a Subpoena, including all the names in- serted therein 25 SUMMARY PROCEEDINGS FOR LAND. Code, 8 8350. Costs and Fees; Costs, when allowed, and the fees of officers (except where a fee is specially given in §§ 3296-3332), must be at the rate al- lowed by law in an action in a Justice's Court (which see), and are limited in like manner; unless the application is founded upon an allegation of forcible entry or forcible holding out ; in which case, the Judge or Justice may award to the successful party a fixed sum as costs, not exceeding in addition to his disbursements. $50 00 1 SUMMONS. Code, § 3323. Fees of Constables; For serving a Summons 25 i For serving a Summons and executing Order of Arrest 1 00 For serving a Summons and levying War- rant of Attachment 1 00 258 SUMMONS -SUPERVISORS, COUNTY Code, g 3333. Code, § 33ai3. Code, § 3317. Code, 8 3307, sub. 1. Revised Stat- utes (County Law, § 23), p. 603, 9th ed. Banks & Bros. 1896. SUMMONS — Continued. For serving a Summons and Affidavit, and executing a Requisition in an action for a chattel Fees of Justices of the Peace; For a Summons Fees of Printers; For publishing a Summons, Notice, Order, Citation, etc. (other than Session Laws, and except as otherwise provided). For first insertion, per folio For other insertions, per folio Fees of Sheriffs; For serving Summons, with or without copy of complaint; for each person served . . . and mileage; going and returning, per mile If more than one person served on one journey, mileage for one journey only to be charged. SUPERVISORS, COUNTY, Compensation of; Except in the counties of Albany, Broome, Columbia, Erie, Kings, Oneida, Renssel- aer, "Westchester and Riclimond (Onon- daga and Oswego, see helow), per day . . . . and going and returning from the session, per mile 259 $1 00 25 75 50 00 6 00 SUPERVISORS, COUNTY Revised Stat- utes (County Law, §33), p. 603, 9th ed. Banks & Bros. 1896. Laws of 1897, oh. 74, e 1. SUPERVISORS, COUNTY— Continued. In the county of Eichmond ; annual salary of $1,000 To each Supervisor, except in the counties of Albany, Broome, Columbia, Erie, Oneida, Hensselaer, Westchester and Eichmond (Onondaga and Oswego, see below), for investigation or other extra duty when Board not in session, ^er day and, if such services require attendance five miles or more from the place of meet- ing of the Board, his actual expenses. In the county of Onondaga ; Each Supervisor elected for any town or ward in the county of Onondaga shall receive for his services as a member of the Board of County Canvassers, and as Supervisor, an annual salary of. 200 And for each day's service rendered in at- tending any special session of the Board of Supervisors and travel fees, going to and returning from each session, per mile When said Board is not in session he may charge for and receive at the rate of ... . for each day's services thus actually per- formed except also for services rendered in towns which are by law a town charge. 260 00 00 00 00 00 SUPERYISORS, COUNTY- SUPERVISORS, TOWN SUPERVISORS, COUNTY— Continued. Laws of 1897, ch. 290. In the county of Oswego ; Each Supervisor shall receive, as a member of the Board of County Canvassers and as Supervisor, an annual salary of $200 00 And for services on committee when Board is not in session, per day 3 00 except for services rendered in towns which are by law a town charge. Additional Allowance; The Board of Supervisors of any county may allow to eacli of its members for his services in making copy of the Assessment Roll, Eor the first 100 lines, per line 3 For the second 100 lines, pier line 2 For all written lines in excess of 200 lines. per line 1 Tax Roll; For each line of Tax Roll extended by him . 1 ReviBed Stat- utes (County Law, §10), p. 596. They shall appoint a clerk and fix his com- pensation. § 50, sub. 6, aevKs Fee; p. 612, 9th ed. BaiLka & Bros. 1896. For certified copy of any account, per folio. 8 SUPERVISORS, TOWN. Compensation; Revised Stat- utes (Town Compensation of Town Supervisor for du- Law, § 178), p. 773, 9th ed. Banks & Bros. 1898. ties performed {except when attending Board of Supervisors), per day 2 00 261 SUPERTISOES, TOWN — SUPREME COURT, APPELLATE DIVISION Revised Stat- utes (Laws of 1889, ch. 403, §1), p. 2774, 9tn ed. Banks & Bros. 1896. Revised Statutes (Consolidated School Law, Title 6, 8 5), p. 1535, 9th ed. Banks &Bros. Code, §§^455, S456. Code, 6 134X. SUPERVISORS, TOWN — Continued. Town Eailroad Commissioners abolished, and duties devolve upon Town Supervi- sor. § 5. For which he shall be entitled to rea- sonable compensation to be fixed by Board of Town Auditors. Services in Regard to School Districts; Compensation ; The Supervisors and Town Clerk shall each be entitled, for each day's service in the formation, alteration, and dissolution of School Districts, to SUPPLEMENTARY PROCEEDINGS. Costs; Not exceeding , and witness fees and disbursements. SUPREME COURT, APPELLATE DIVISION. Limit of time to take appeal; Must be taken within thirty days after ser- vice of copy of Judgment and Notice of Entry. 262 , §1 30 50 00 SUPREME COUKT, APPELLATE DIVISION— SUBGEONS Code, § 3251, sub. 3. Sub. 4. Sub. 3. Code, § 3304. Revised Stat- utes (Laws of 1873, oh. K33, §3), p. 2352, 9th ed. Banks & Bros. 1896. SUPREME COURT, APPELLATE DIVISION — Continued. Costs; Making and serving Case Making and serving Case if more than fifty folios, additional. Before Argument For Argument Term Fees; For each term, not exceeding five, and ex- cluding term of argument Clerk's Fees; In Cases on the Calendar ; Argument fee (to be paid by the appellant). For Remittitur Filing Retiirn In Cases not on Calendar., or if on Calendar, disposed of without argument ; For each order SURETIES, SHERIFF'S. To County Clerks; For inquiring into, determining and certify- ing the sufficiency of the sureties of a Sheriff ". 10 20 40 SURGEONS. Coroners may employ two surgeons on post- mortems, whose compensation shall be a county charge. 263 10 00 00 00 00 00 00 00 50 50 50 SURROGATES* COURTS Code, § 8558. SURROGATES' COURTS. Costs, when Awarded; The award of costs in a decree is in the dis- cretion of the Surrogate, except in one of the following cases : 1. Where special directions, respecting the award of costs, are contained in a judg- ment or order, made upon an appeal from the Surrogate's determination, or upon a motion for a new trial of ques- tions of fact tried by a jury ; in either of which cases costs must be awarded according to those directions. 2. When a question of fact has been tried by a jury ; in which case, unless it is withia the foregoing subdivision, the decree must award costs to the successful party. 3. When the decree is made upon a con- tested application for probate or revo- cation of probate of a will, costs, pay- able out of the estate or otherwise, shall not be awarded to an unsuccess- ful contestant of the will, unless he is a special guardian for an infant, ap- pointed by the Surrogate, or is named as an executor in a paper propounded by him in good faith as the last will of the decedent; but the Surrogate may order a copy of the Stenographer's min- utes to be furnished to the contestant's counsel, and charge the expense thereof to the estate if he shall be satisfied that the contest is made in good faith. 264 SURROGATES ' COURTS SURROGATES' COURTS —Continued. Code, § 3557. t Costs, when not allowed; Costs other than actual expenses, can not be awarded to be paid out of an estate or fund, which is less than $1,000 in amount or value. Code, § 8560. ^Vhen Costs same as in Supreme Court; Where a question of fact has been tried by a jury, the costs, awarded against the un- successful party, are the same as the tax- able costs of an action in the Supreme Court. The costs of an appeal, where they are awarded in a Surrogate's Court, are the same as if they were awarded in the Su- preme Court. Code, 8 2661. W^hen Costs in Surrogate's Discretion; In any other case the Surrogate, upon rendering a decree, may, in his discretion, fix such a sum, to be allowed as costs, in addition to the disbursements, as he deems reasonable ; not exceeding, where no contest. . . $25 70 00 00 or where there has been a contest and in addition thereto, where a trial or hearing upon the merits before the Sur- rogate occupies more than two clays, /o?- each additional day 10 00 Where motion for new trial is made; if granted 70 00 if denied 40 00 265 SURBOGATES COUltTS Code, § 3271. Code, § 3589. Code, § 3549. Code, § 356a. Code, § 3563. SURROGATES' COURTS —Continued. Security for Costs; In actions by and against Executors, etc., the Court may, in its discretion, require plain- tiff to give security for costs. See, as to Costs on appeal generally. See, as to Costs on appeal from an order made upon a motion for a new trial. Additional Allowance; To an Executor, Administrator, Guardian or Testamentary Trustee upon a judicial settlement or intermediate accounting; additional allowance of not exceeding. . . . in the discretion of the Court for each day of trial and in preparing accounts and preparing for trial. To Executor or Administrator for disposing of real properly ; not exceeding per day, and expenses to be paid out of pro- ceeds, and a sum in Surrogate's discretion for attorney's fees ; this {Code, § 2564) in lieu of commission. Revised Statutes (County Law, §3T), p. 659, 9tli ed. Banks & Bros. 1890. Bonds and Undertakings; Official Bonds and Undertakings, includ- ing the Bonds of Executors, Administra- tors, Guardians and Trustees, required by law to be filed in the office of the County Clerk or Surrogate, shall also be recorded in such offices respectively, in a book to be provided and kept in each of such of- fices, to be designated " Book of Official Bonds and Undertakings." 266 $10 00 00 SURROGATES' COURTS — SURROGATES, APPRAISER APPOINTED BY Revised Stat- utes (County Law, § 237), p. 659, 9th ed. Banks & Bros. 1896. (Code, § 3304.) Code, § 8567, sub. 3. Code, 8 3567, sub. 1. Code, § 8565. Code, g 8566. SURROGATES' COURTS — Continued. Recording fees; The County Clerk and Surrogate's Clerk shall respectively be entitled to the same fees for such recording, as are allowed to County Clerks for recording conveyances, viz. : Recording an Instrument, per folio except that in counties where the Surro- gate's Clerk is a salaried officer he shall not be entitled to any fee for such ser- vices. Fees; To Surrogate for copy of paper, per folio. . to he charged and received for use of county. Mileage; To Surrogate for going to a place to take testimony, per mile, both ways See, Eecokds. Searches. SURROGATES, APPRAISER POINTED BY. Compensation; Not exceeding, per day and expenses. AP- Referees, Witnesses and other Officers; Compensation same as in the Supreme Court. See, Referees. Witnesses. 267 SURROGATES' CLERKS — SURROGATES' STENOGRAPHERS Code, 9 2508. Code, § 3311. Code, § 8513. SURROGATES' CLERKS. Appointed by Surrogate. Number of and compensation fixed by Board of Super- visors or, in New Yoric, by Board of Al- dermen. May he authorized to receive fees ; May be authorized by the Board of Super- visors (or, in the city and county of New York, the Board of Aldermen), to receive for their own use the legal fees for mak- ing copies of any record or paper in the office. SURROGATES' STENOGRAPHERS. In New York and Kings Counties. Fees ; For a copy of the testimony required to be made in any proceeding for the records of the Surrogate's Court of either the counties of New York or Kings, yjer/ofe. and the Surrogate may order that the fees for such record copy be paid out of the estate to which the proceeding relates. In Counties other than New York and Kings; Fees ; The Surrogate of each county, except New York and Kings, may, in his discretion, allow reasonable compensation to a Stenog- rapher in every case in which he takes notes of testimony. Such compensation is part of the costs of the proceedings. 268 ~ ■ SURKOGATES' STENOGRAPHERS - SYRACUSE, MUNICIPAL COURT OF SURROGATES' STENOGRAPHERS — Continued. Code, § 8513. In Albany, Erie and Rensselaer Counties; Salaries; la Albany, Erie and Eensselaer coanties the Stenographer shall receive an annual salary of not exceeding $1,200 00 Fees; And may charge either party for copy of minutes, not exceeding, per folio 3 SURVEYORS' FEES. Code, § 3399. In Partition, Dower, etc.; To Surveyors, per day To Surveyor's assistant, per day 5 2 00 00 Revised Statutes (Executive Lavr, § 65), D.378, 9thed. Banlss & & Bros. 1896. To State Engineer and Surveyor ; In Surveys ; for Surveyor, per day and expenses. 3 00 SYRACUSE, MUNICIPAL COURT OF. Session Laws, Laws of 1893 Fees, Costs and Disbursements; cli. 343, as amended by Laws of 1894, cli. 13V, § 14. Shall, except as hereinafter otherivise provided, be governed by the provisions of the Code of Civil Procedure in regard to Justices' CotJBTS. See, Justices' Courts. 269 SYRACUSE, MUNICIPAL COUKT OF SYRACUSE, MUNICIPAL COURT OF Session Laws, Laws of 1893, eh. 343, as amended by Laws 1894, eh. 137, S 14. — Continued. Bastardy; Proceedings and practice in cases of bastardy and appeals tlierefrom, shall be governed by tlie provisions of the Code of Criminal Procedure relating thereto except that such proceedings may be held and con- ducted before either one of the Judges of said Court, with the same force and effect as if two magistrates were present 819. Fees in Civil Actions; To the Clerk; Upon the issuing of a Summons 1 ^^ 00 Upon the return day, if judgment is to be talsien by default, or if issue is joined, (1) If such judgment is rendered, or the amount demanded in the complaint is for a sum less than $%o 60 (2) If such judgment is rendered or the amount demanded in the complaint is for the sum of $'25 or over i '1 00 For the trial of an action by the Court, if issue joined 1 50 For the trial of an action by a jury 2 50 For each Order, Warrant, Subpoena (includ- i ing all the names inserted therein), Exe- cution, Eequisition in an action for a chattel, transcript, or for drawing a bond i or undertaking 25 For each adjournment, after the second reg- ular adjournment 25 270 SYRACUSE, MUNICIPAL COURT OF Session Laws, Laws of 189i3, ch. 343, as amended by Laws of 1894, ch. 137, § 19. 8 20. SYRACUSE, MUNICIPAL COURT OF — Continued. For hearing an application for a commission to examine one or more witnesses, or for an order for sucli commission, and for at- tending, settling and certifying interjioga- tories, or for hearing an application to discharge a defendant from arrest, or to vacate or modify a warrant of attach- ment, or to increase the plaintiff's security thereupon For making a return upon an appeal from a judgment, or order And in addition thereto there shall be paid, before the return is filed with the Appel- late Court for each folio of 100 words contained in said return, in excess of fifty folios. In summary, or special proceedings, includ- ing bastardy proceedings, the fees shall be the same as are now allowed by law to Justices and Justices' Courts. See, Justices' Courts. Fees, except constable, jury and witness fees shall belong to the city. Costs and Fees in Civil Actions; In all civil actions and proceedings in this Court, the successful party shall tax and recover all fees, including jury, constable and witness fees, paid by him or which he will necessarily incur. 271 $2 50 00 SYRACUSE, MUNICIPAL COUKT OP SYRACUSE, MUNICIPAL COURT OF Session Laws, Laws of JBM, cli. 343, as amendetl by — Continued. And in addition there shall be allowed to a Laws of 1894, ch. 137, § 30. party, in case he has appeared by an at- torney and counselor of the Supreme Court (and not otherwise) the following sums as Costs; Sub. 1. For all proceedings before trial, including judgment for plaintiff upon default, to the plaintiff $3 00 Sub. 2. Judgment for plaintiff otherwise than upon a default, an additional sum equal to ... . 10^ Sub. 3. of the recovery, not to exceed 25 00 If the plaintiff recover judgment in any ac- tion in said Court for the recovery of one or more chattels the foregoing sum al- lowed as additional costs therein shall be estimated upon the value of said chattels as assessed by the said Court or jury. Sub. 4. If judgment of nonsuit is rendered for the defendant without trial, to the defendant. 3 00 Sub. 6. If a judgment is rendered for the defendant after trial, to the defendant 5 00 and the Court, in its discretion, may allow an additional sum, not exceeding 15 00 Sub. 6. A defendant who recovers in said Court a judgment upon a counterclaim therein, or obtains a judgment for the possession or recovery of chattels sued for therein, is entitled, in addition to costs heretofore allowed said defendant, to recover a sum equal to 10,^ upon said recovery, or upon the value of said chattels, not to exceed 20 00 272 SYRACUSE, MUNICIPAL COURT OF SYRACUSE, MUNICIPAL COURT OF Session Laws, — Continued. Laws of 1892, ch. 343, as amended by No costs or fees shall be allowed or recov- Laws of 1894, ch. 137, § 20, ered in an action brought upon a judg- sub. 7. ment of this Court, unless such action be brought more than five years after the re- covery of the judgment sued on. Costs upon a Motion, Sub. 8. in an action or other proceeding, not ex- ceeding $3 00 may be awarded either absolutely or to abide the event of an action or proceed- ing, to any party, in the discretion of the Court or Judge. Such costs or costs awarded under section 22 of this act, as amended, may be in- cluded in the final judgment, or if not so included may be enforced in accord- ance with the provisions of section 779 of the Code of Civil Procedure. Appeals from Judgment; §32. Upon an appeal from a judgment, the Ap- pellate Court, upon its reversal, may, in its discretion, order a new trial before either of the Judges of the Municipal Court, at a time designated, and in such a case the Costs of the Appeal shall be in the discretion of the Appellate Court. 18 273 SYRACUSE, MUNICIPAL COURT OF -TAXATION OF COSTS SYRACUSE, MUNICIPAL COURT OF. — Continued. Session Laws, Laws of 1893, Costs to Perfect Appeal; 1 oh. 34Z, as amended by Costs required to be paid to perfect an ap- Laws of 1894, oh. 137, § 22. peal, under Code, § 3047, shall not in- clude the costs awarded a party under § 20 of this act as amended, but upon Judgment affirming\the judgment ap- pealed from such costs may be included therein, except that the per centum al- lowed under subdivisions 2, 3 and 6 of said § 20, shall be computed upon the amount of damages awarded (or the value of the chattels recovered) in the judg- meut of the Appellate Court. 8 5. Marriage; The Judges of said Court are hereby author- ized and empowered to solemnize the rites of marriage. Oaths and Acknowledgments; They shall also have power to take oaths and acknowledgments with the same force and effect as a Justice of the Peace. TAXATION OF COSTS. For Procedure in regard to; See Code of Civil Procedure, chapter 21, title 2, article 2, being sections 3262 to 8267. 274 TAX COMMISSIONERS, STATE BOARD OP Revised Statutes (Tax Law, § 170), p. 3375, 9th ed. Banks & Bros. 1896. (Tax Law, §171, sub. 6), p. 3276, 9th ed. Banks & Bros. 1896. Revised Statutes (Tax Law, §173), p. 3277, 9th ed. Banks & Bros. 1896. Revised Statutes (Tax Law, § 177), p. 327 , 9th ed. Banks & Bros. 1896. STATE TAX COMMISSIONERS, BOARD OF, How Composed; There shall be three members of the State Board of Tax Commissioners. Compensation ; An annual salary of. and expenses. Clerk of the Board; Compensation of; An annual salary of not exceeding The Tax Commissioners, together with the Commissioners of the Land Office, shall constitute the State Board of Equaliza- tion of Taxes. Appeals to, from Board of Supervisors in Equalization of Assessments as be- tween Towns; Costs ; Expense of appeal ; The Board of Tax Commissioners shall cer- tify the reasonable expense on every such appeal, not exceeding for services of counsel and for all other expenses, including the compensation and expense of the Stenog- rapher 275 $2,500 2,000 2,000 1,000 00 00 00 00 TAX COMMISSIONERS, STATE BOARD OF — TAXES Revised Statutes (Tax Law, 8 177), p. 3379, 9th eii. Banks & Bros. 1896. TAX COMMISSIONERS, STATE BOARD OF — Continued. Costs and Expenses ; to whom charge- able. If appeal not sustained ; If such appeal is not sustained, the costs and expenses thereof so certified shall be a charge upon the tax district or districts taking such appeal and shall be levied thereon by the Board of Supervisors. If appeal sustained ; If the appeal is sustained, the amount of such costs and expenses so certified shall be levied by the Board of Supervisors upon, and collected from, the county in the assessment and collection of taxes for the current year, except the tax district or tax districts whose appeal is sustained. Where some appeals sustained and some dismissed; If there shall be appeals by more than one tax district in the county, some of which are sustained and some dismissed, the State Board shall decide what portion of such costs and expenses shall be borne by any tax district whose appeal is dismissed. TAXES. See, Agent of Corpobation, etc. Agent of Foreign Fire Ins. Co. Collectors. Comptroller of the City and County of New York. County Treasurer. Dog Tax. 276 TAXES — TEEM FEES Code, § 3351, sub. 3. Sub. 5. Sub. 3. TAXES — Continued. See, Liquor Tax Law. State Assessors, Abolished. State Board of Equalization of Taxes. State Board of Tax Commissioners. State Board of Tax Commissioners, Appeals to. Supervisors, County. Supervisors, Town. See, Part II of this work page 365. TERM FEES. In Supreme Court; For each Term, not exceeding five, and ex- cluding Term of Trial In Appellate Division; For each term, not exceeding five, and ex- cluding Term of Argument In Court of Appeals; For each Term, not exceeding ten, and ex- cluding Term of Argument In City Court of the City of New York ; For one Term only In General Term of the City Court of the City of New York; For one Term only 277 $10 10 10 00 00 00 10 00 10 00 TOWN CHAKGES Revised Stat- utes (Town Laws, § ISO), p. 774. 8 ISO, sub. 1. § 180, sub. 3. § 180, sub. 3. S 180, sub. i. § 180, sub. 5. §180, sub. 6. S 180, sub. 7. TOWN CHARGES. The compeasation of Town Officers for ser- vices rendered for their respective towns. The contingent expenses necessarily in- curred for the use and benefit of the town. The moneys authorized to be raised by the vote of a town meeting for any town purpose. Every sum directed by law to be raised for any town purpose. All judgments duly recovered against a town. All damages re(;overed against a town officer for any act done pursuant to a direction or resolution duly adopted by the Town Board, atatown meetingduly held ; andall damages against any such officer for any act done in good faith in his official capacity, without any such direction or resolution, may be made a town charge, by a vote of the town, at a town meeting duly held. The costs and expenses, lawfully incurred by any town officer in prosecuting or defending any action or proceeding brought by or against the town or such officer for an official act done, shall be a town charge in all cases where the officer is required by law to so prosecute or de- fend, or to do such act, or is instructed to so prosecute or defend, or do such act, by resolution duly adopted by the Town Board, or at a town meeting duly held. All town charges specified in this section shall be presented to the Town Board for audit, and the moneys necessary to defray such charges shall be levied on the tax- able property in such town by the Board of Supervisors. 278 TOWN CHAEGIES Revised Statutes (Town Law, § 165), p. 69, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Highway Law, § 19, sub. 3), p. 675. 9th ed. Banks & Bros. 1896. Revised Statutes (ElectionLaw, § 18), p. 3138, 9th ed. Banks & Bros. 1896. TOWN CHARGES — Continued. The fees of Magistrates and other of3ficers for services in criminal proceedings, for or on account of an offense which a Court of Special Sessions has jurisdiction to try, shall be a county charge. The fees of Magistrates and other officers, in other criminal proceedings, or in criminal actions tried before a Magistrate of the town where the offense is charged to have been committed shall be a charge against such town. Tiie fees of a Magistrate or officer in issuing or serving process for an offense commit- ted in a town other than that in which such Magistrate resides, and of which a Court of Special Sessions lias jurisiliction to try, or which a Magistrate has jurisdic- tion to hear and determine, and the fees of a Magistrate in the trial or examina- tion of a pei'son brought before liim by reason of the absence, or inability to act, of the Magistrate before wliom he is di- rected by the warrant to lie brought, charged with such an offense, committed in a town other than that in which the Magistrate before whom sucli person is brought resides, shall in, either ca.se, be a charge against the town in whicli such offense was committed. Improvements to roads and bridges. Election expenses including compensation of Election Officers in each election dis- trict shall be a charge upon the town or city in which the election district is situated, 279 TOWN CHARGES— TOWN CLERKS Revised Stat- utes (Election Law, § 18), p. 3138, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, §178), p. 773, 9tli ed. Banks & Bros. 189S. Laws of 1897, oh. 418, §9 91, 114. (.Code, 8 330U.) Revised Statutes (Consolidated School Law, 1 §80), p. 15.58, 1 9th ed. Banks & Bros. 1896. TOWN CHARGES — Continued. except that such expenses incurred for the purpose of conducting a village election, not held at tlie same time as a general elec- tion, shall be a charge upon the village. $2 00 6 6 6 8 25 25 TOWN CLERKS. Compensation; For each day devoted to his duties Compensation for Election Services ; A sum to be fixed by the Town Board. Fees; In re Chattel Mortgages and Conditional Sales; For filing each instrumeait or copy For entering the same For searching for each paper. And the liice fees for certified copies of such instruments or copies, as allowed by law to the Clerks of counties, for copies and certificates of records kept by them, viz.: For copy of an Order, Record, or other paper entered or filed, per folio For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy Collector's Bond; Filing and entering Collector's Bond 280 TOWN CLERKS -TOWN COLLECTORS Revised Stat- utes (Town Law, § 121), p. T58, 9tli ed. Banks & Bros. 1896. Code, S 961. (Code, g S30U.) TOWN CLERKS — Continued. Strays; Recording Notice of Strays ; For each beast. Records; For searching for, making transcripts of, aod certifying Records, the Town Clerks shall receive therefor the fees allowed by law, or the fees allowed therefor to the County Clerk, which are as follows : For searching for the bond of a Collector or officer to receive taxes For searching for any paper deposited with him for safe keeping ; for each paper opened and examined For copy of an Order, Record or other paper entered or filed, per folio For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy TOWN COLLECTORS. See, Collectors. 10 3 8 25 281 TOWN OFFICERS Revised Stat- utes (Town Law, § 178), p. 773, ntli ed. Banks & Bros. 1896, as amended by Laws of 1897, oh. 252. Revised Stat- utes (Town Law, § 179), p. 774, 9th ed. Banlis & Bros. Revised Statutes (Town Law, g 160, p. 766. § 162, p. 767. § 165, p. 769, 9th ed. Banks & Bros. 1896. TOWN OFFICERS. Compensation; Sujoervisor, except when attending Boari of Supervisors, per day -i^S Town Olerk, per day 2 Assessors, per day 2 Gommissioners of IJighways, per day 2 Justices of the Peace, per day 2 Overseers of tlie Poor, per day 2 Inspectors of Election, per day 2 Clerks of the Polls, per day 2 Ballot Clerks, per day 2 The Board of Supervisors may establish in their county a higher rate, not exceeding . per day each, for the three last named classes of Election officers. Pound Masters; Fees ; For taking into the Pound, and discharging therefrom, every horse, mule and head of cattle every other beast Town Board; Hovj constituted ; Town Board consists of Supervisor, Town Clerk and the Justices of the Peace. Town Auditors; How constituted ; Town Boards are Town Auditors, unless, as provided in § 172, p. 772, the Board of Auditors is elected. See, Auditors. See, as to Fees of Town Officers in Criminal Proceedings, whet) town or county charge. 282 00 00 00 00 00 00 00 00 00 00 15 10 1 TRANSCRIPTS TRANSCRIPTS TRANSCRIPTS. Code, e 961. To Clerks of Courts, County Clerks, Reg- isters, Surrogates, Town Clerks; For searching for, making transcripts of, and certifying Eecords, the fees allowed by law, or the fees allowed tlierefor to County- Clerks, which are as follows : Code, § 3304. For searching and certifying the title to, and incumbrances upon real property, for each year for which the search is ■ made, for each name, and each kind of conveyance or lien 5 For searching [or the Bond of a Collector or officer to receive taxes 6 For searching for any paper deposited with him for safe keeping ; for each paper opened and examined 8 For copy of an Order, Record or other paper entered or filed, per folio 8 For a certificate, other than that a paper, for the copying of which he is entitled to a fee, is a copy 25 See, Copies. Code, § 3301. To Clerks of Courts; For certified Uranscript of Judgment. 12 For filing transcript and docketing or re- Code, i 3304. docketing a Judgment 6 To County Clerks; For copy of an Order, Record or other paper entered or filed, per folio 8 For the necessary copies of certificates of the result of canvass of votes at an election, per folio 9 283 TRANSCRIPTS — TRAVELING FEES Code, § 3304. Revised Stat- utes (Laws of 1B8T, ch. 711, §7), p. 2726, 9tli ed. Banks & Bros. 1896. Session Laws, Laws of 1884, cii. 299, 8 L Code, 8 333». TRANSCRIPTS — Continued. For entering in the minutes of the County Court, a license to keep a ferry, and for a copy thereof For making and forwarding transcript of proceedings on conviction to Reforma- tory (see marginal reference). To County Clerk of the City and County of New York; For searching the dockets of judgments and decrees, and transcripts of judgments and decrees, per year See, Copies. To Justices of the Peace; For a transcript of a judgment For a copy of any paper for which a fee is not prescribed by law, per folio For drawing, copying and certifying a Bond, an Undertaking, a Recognizance, or other written security, and filing the same with the County Clerk, or other officer with whom it must be filed See, Copies. TRAVELING FEES. See, Mileage. 284 $1 TREASURER, STATE -TROY, JUSTICES' COURT OF THE CITY OF Revised Stat- utes (Laws of 1837, cli. 150, §18), p. 2030, gtli ed. Banks & Bros. 1898. Revised Stat- utes (Laws of 1866, eh. 692, § 4), p. 3240, 9th ed. Banks & Bros. 1896. TREASURER, STATE. United States Deposit Fund; Money received by Commissioners for Loan- ing Money of the U. S. Deposit Fund to be paid to State Treasurer on the first Tuesday of November, with interest at. . Percentage to Commissioners; The Commissioners may retain on sums re- ceived by them up to $25,000 on the next $25,000 But when amount received by them exceeds $50,000, they may retain only, on the en- tire amount In city and county of Neiu York; When amount exceeds $50,000 in the city and county of New York they may retain only, on the entire amount TRIAL FEE. In Courts of Special Sessions, per day See, Clerks' Fees in Civil Actions Gen- erally. County Clerks. TROY, JUSTICES' COURT OF THE CITY OF. Fees; Are the same as are allowed in a Justices' Court except that the city Constables are allowed for serving summons See, Justices' Courts. 285 TROT, JUSTICES' COURT OF THE CITY OF — TRUSTEES Session Laws, Laws of 1893, ch. 670, Title 2, sub. 19. Code, § 8730. Code, § 3320. TROY, JUSTICES' COURT OF THE CITY OF — Continued. Attorney' s fee ; In addition to the fees allowed by law, there shall be allowed to the prevailing party, upon and to be included in the judgment, by way of indemnity for expenses in the action, an attorney's fee of in all causes in said Justices' Court in which pleadings by both parties are put in and an issue of fact shall be tried. TRUSTEES. Compensation; Commission ; Keceiving and paying out all money, not exceeding $1,000 Eeceiving and paying out additional sums up to $10,000 Eeceiving and paying out sums above $11,000 and expenses. And may include, as part of his expenses, the amount paid his sureties on his bond, but not exceeding per annum on amount of his bond. Bonds of. See, Bonds and Undertakings. 286 TRUSTEES — UNDERTAKINGS TRUSTEES — Continued. Code, § 3373. Allowance in Condemnation Proceedings; The Court stall also direct In a final order, what sum shall be paid to the General or Special Guardian or Committee or Trustee of an Infant, Idiot, Lunatic or Habitual Drunkard, or to an Attorney appointed by the Court to attend to the interests of any de- fendant upon whom other than personal service of the Petition and Notice may have been made, and who has not appeared, for costs and expenses and counsel fee, and by whom and out of what funds the same shall be paid. ULSTER COUNTY. Public Officers; Revised Stat- utes (County Compensation ; Law, 8 231), p. 657, 9th ed. Banks & Bros. 1896. To the Superintendent of the Poor, per year. $1,500 00 To the County Treasurer, per year To the Sheriff for services and expenses, not 2,500 00 more than, per year. 6,000 00 To the County Clerk, for services and ex- penses, not more than, per year. 1,200 00 UNDERTAKING OF BAIL. Revised Statutes To Justice of the Peace in Criminal Cases; (Laws of 1866, ch. 692, § 3, thus amended by Laws of 1884, oh. 188), p. 2239, 9th ed. Banks & Bros. 1896. Drawinsr an Undertakinar of Bail 25 UNDERTAKINGS. See, Bonds and Undertakings. 287 UNITED STATES DEPOSIT FUND— UTICA, CITY COURT OF UNITED STATES DEPOSIT FUND. See, Commissioners for Loaning Money OF U. S. Deposit Fund. UNITED STATES DEPOSIT LOANS. Revised Statutes (Laws of 1837, ch. 150, 5 64), p. 2050, 9th ed. Banks & Bros. 1896. County Clerks' Services in re; See reference. UTICA, CITY COURT OF. Session Laws, Laws of 1882, ch. 103, § 12, as amended by Laws of 1888, ch. 60, § 12. Costs and Fees; In Civil Actions ; In all civil actions and proceedings brought in this Court, the same costs and fees shall be paid, taxed and recovered as in actions and proceedings before Justices of the Peace (see that title) * * * * and in addition thereto there shall be allowed to the Prevailing Party as an indemnity in case he has appeared by attorney, the follow- ing sums as; Costs; 1. Judgment for defendant ; to each defend- ant who has answered separately and ap- i peared by a separate attorney $5 00 2. Judgment for plaintiff; otherwise than on default ; a sum equal to. 00 1 of the recovery, but not less than 5 288 DTICA, CITT COURT OF — YESSEL LIENS, FORECLOSURE OF UTICA, CITY COURT OF - Continued. Session Laws, Laws of 1883, ch. 103, 8 la, as amended by Laws of 1888, ell. 611, § 13. 3. Judgment for the plaintiff ; on default for a sum exceeding $50, exclusive of costs; to the plaintiff 4. In an action to foreclose a mechanic's lien, whether there be an appearance by the $5 00 defendant or not, a sum not exceeding . . 10 00 to be fixed by the Court and added to the judgment. (Section 3076 of the Code of Civil Pro cedure has no application to this Court.) In Criminal Matters ; In criminal matters, the same fees, costs and charges are made as in Courts of Special Sessions. See, Special Sessions, Courts of. VENIRE. Revised Stat- utes (Laws of 1866, ell. 693, § 4), p. 3340, 9th ed. Banks & Bros. 1896. To Special Sessions, Courts of; For a Venire. 25 Code, 8 3439, cli. 419, of Laws of 1897, in effect Sept. 1, 1897. VESSEL LIENS, FORECLOSURE OF. Costs on; Filing Notice of Lien 2 00 For applying for and procuring a Warrant: If the lien is $50 or under 10 00 If the lien exceed $50 and is not more than $250 If the lien exceed $250 and is not more than 20 00 i $1,000 30 40 1 00 00 If the lien exceed $1,000 19 289 VESSEL LIENS, FORECLOSURE OF - VETERINARY MDDICAL, ETC. Code, § 3439, ch. 419, of Laws of 1897, in effect Sept, 1, 1897. Code, § 3304. Revised Stat- utes (Public Health Law, 8 176), p. 853, 9th ed. Banks & Bros. 1896. VESSEL LIENS, FORECLOSURE OF— Continued. For attending proceedings upon the dis- charge of the Warrant on the execution of an undertaking Sheriffs' Fees; For serving Warrant . For return of same The necessary sums paid by him for the ex- pense of keeping the vessel in custody, not exceeding, per day The Sheriff shall not receive any other or greater sums for any service rendered by him in any proceeding under this title, nor shall he be allowed expense of custody of the vessel upon more than one War- rant at the same time. County Clerks' Fees; Filing and entering specification and all other papers relating to a lien against a vessel VETERINARY MEDICAL EXAMIN- ERS, STATE BOARD OF. Examination fee $10 00 00 00 50 25 10 00 290 VETERINARY MEDICAL STUDENTS — TILLAGE COLLECTORS Revised Stat- utes (Public Health Law, 6 17B), p. 853. 8180, p. 856. § 181, p. 857, 9tli ed. Banks & Bros. 1866. Code, 9 3383. Code, § 330'7, sub. 15. Revised Statutes (ElectionLaw, § 18), p. 3138, 9th ed. Banks & Bros. 1896. VETERINARY MEDICAL STUDENTS. To State Board of Veterinary Medical Exam- iners ; Examination fee VETERINARIANS. To County Clerk; For Registration, Affidavit and Certificate. To County Clerk of another county; For Eegistration VIEW. To Justices of the Peace; For a view of real property, in a case where it is required by law To Sheriffs; For attending a view, per day and mileage ; per mile, both ways VILLAGE CHARGES. Expenses incurred for the purpose of coa- ducting a village election, not held at the same time as a general election, shall be a charge upon the village. VILLAGE COLLECTORS. See, Collectors. 291 uo 00 00 25 50 00 VITAL STATISTICS- WAKKANTS, CRIMINAL Public Health Law. Laws of 1893, ch. 661, § 2i. as amended by Laws of 1897, oh. 138. Code of Crim. Procedure, 8 300. Code Crim. Procedure, §8 1«, 147. VITAL STATISTICS. Fees; Every local Board of Health shall keep Vital Statistics; and shall charge the munici- pality as follows; For registering Birth For registering Marriage For registering Death and shall charge any person desiring the same; For copy o£ Record ; not exceeding For certifying copy, not exeeding an ad- ditional In addition to the above, local Boards of Health shall pay the following, which shall be a charge on the municipality. Births ; To the physician, midwife, parent or custo- dian, one of whom must return certificate of birth within thirty days Marriages ; To the groom, clergyman or magistrate, one of whom must return certificate of mar- riage within thirty days WARRANTS, BENCH. May be Issued by; The Clerk, on the application of the District Attorney, at any time after the order; also, by the District Attorney for arrest after in- dictment. WARRANTS, CRIMINAL. May be Issued by; 1. The Justices of the Supreme Court. 2. The Judges of any City Court. 3. The County Judges and Special County Judges. 4. The City Judge of the city of New York, and the Judges of the Court of General Sessions in the city and county of New York. 292 WARRANTS, CRIMINAL— WARRANTS WARRANTS, CRIMINAL — Continued. Code Crim. 5. The Justices of the Peace. §8 146, U7. 6. The Police and other Special Justices appointed or elected in a city, village or town. 7. The Mayors and Eecorders of cities. WARRANTS. Code, § 3383. To Constables in Civil Cases; For serving a Warrant in any case where the Revised Statutes (Laws of 1866, oh. 692, §8), p. 2240, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Laws of 1873,ch. 833,§1), p. 2351, 9th ed. Banks & Bros. 1896. Code, § 3388. fee therefor is not specially prescribed by law $1 50 75 10 00 To Constables in Criminal Cases; For serving a Warrant and mileage, both ways, per mile To Coronersj For Warrant of Commitment To Justices of the Peace; For a Warrant of Attachment 25 For a Warrant of Attachment to arrest a delinnuent iuror or witness. ... 25 For a Warrant, in a case where a fee there- for is not expressly prescribed by law. . 25 For a Warrant for the apprehension of a person charged with being the father of a bastard 50 For indorsing a Warrant, issued from an- 25 For a Warrant of Commitment for any cause 25 293 WAKRANTS— WEIGHTS AND MEASURES Revised Stat- utes (Laws of 1866, ch. 692, g 3, thus amended by Laws of 1884, ch. 188, p. 2239, 9th ed. Banks & Bros. 1896. Code, § 3307, snb. 2. Code, § 3307. sub. 18. Code, g 3439, Laws of 1897, ch. il9. Revised Stat- utes (Laws of 1866, ch. 692. g 4, p. 2240, 9th ed. Banks & Bros. 1S96. Laws of 1897 ch. 760. 5 253. S283. Revised Stat- utes (Execu- tive Law, § 80), p. 381, 9th ed. Banks & Bros. 1896. WARRANTS — Continued. To Justices of the Peace in Criminal Cases; For issuing a Warrant of Arrest Indorsing Warrant from another county. . . For Warrant of Commitment To Sheriffs; For levying Warrant of Attachment and additional compensation in Judge's discretion. For executing a Warrant to remove a per- son from lands, belonging to the state, or to Indians ; such sum as the Comptroller thinks reasonable. For serving Warrant of Attachment of a vessel For returning such Warrant Expenses, not exceeding, per day but shall not be allowed expenses of cus- tody of vessel upon more than one War- rant at the same time. To Special Sessions, Courts of; For Warrant of Commitment on sentence . . VVATERTO^A^N, CITY COURT OF THE CITY OF. Costs and Fees; In Civil Actions and Proceedings ; The same as in Courts of Justices of the Peace. See, Justices' Courts. In Criminal Matters; The same as in Courts of Special Sessions. See, Special Sessions, Courts of. WEIGHTS AND MEASURES. State Superintendent of; Salary, per year 25 25 25 00 1 1 2 00 00 50 25 300 00 294 WILD BEASTS, STATE BOUNTY FOR -WITNESS' FEES WILD BEASTS, STATE BOUNTY FOR. Revised Statutes (Fish, Game and Forestry Law, § 52), p. 880, 9tlied. Banks & Bros. 1896. For each full-grown wolf For a pup wolf For a panther $80 15 20 00 00 00 WILLS, RECORDING. Code, e 8634. To County Clerks; Eecording a Will ; same as a Deed, viz., per folio 10 WITNESS' FEES. On Commissions; Code, § 3319. For witness attending a commission to take his deposition to be used without the state, per day 2 00 a,nAmileage going to place of commission, per mile 8 (This does not apply to Justices' Courts, which see, post. Code, § 3327.) Injustices' Courts; Code, § 3337. A witness, for each day's actual attendance before a Justice of the Peace in an action or special proceeding 25 A witness, for each day's actual attendance before a Commissioner appointed by a Justice of the Peace 25 A witness, for each day's actual attendance before a Justice of the Peace, taking a de- position to be used in a Court, not of rec- ord, of another state, or a territory of the United States 25 295 WITNESS' FEES Laws of 1801, ch. 105, title 22, § 463. Code, § 3318. Code Crim. Procedure, §616. Same, § 617. Code Crlm. Procedure, ST31. Revised Stat- utes (Laws of 1887,8 10), p. 2693, 9th ed. Banks & Bros. 1896. WITNESS' FEES. In Municipal Court of Buffalo; A witness is entitled to, per day . In Courts of Record; A witness, foi- attending Courts of Record, per day and mileage going, if more than three miles, per mile In Ci-iminal Actions; Witnesses for the People in criminal actions in Courts of Eecord, are entitled to the same fees as in civil actions in same Court, viz., per day. Witnesses for defendant in criminal actions in Courts of Record, are not to receive more than the same fees as witnesses for the People, in Court's discretion, viz., per day the same to be a county charge. In Courts of Special Sessions; Witnesses in Courts of Special Sessions en- titled to no fees. Before State Board of Mediation and Arbitration; Witnesses before the State Board of Media- tion and Arbitration, are entitled to, per day and mileage, both ways, per mile. __^ i 296 WITNESS FEES — WKIT OF CERTIORARI Revised Stat- utes (Laws of 1873, eh. 833, §3), p. 2353, 9th ed. Banks & Bros. 1896. Revised Stat- utes (Town Law, § 150), p. 766, 9th ed. Banks & Bros. Code, § ^143. WITNESS' FEES — Continued. Coroners as Witnesses; For attending as a witness in a criminal proceeding, per day or parts of days de- tained as such and mileage, per mile, both ways WITNESSES, EXPERT. There is no provision authorizing the taxa- tion of expert witness fees, other than the usual fee of, per day WRECK MASTERS. Appointed; By the Grovernor. Term; Two years. Their number and location shall be as follows: Fifteen for the county of Suffolk. Twelve for the county of Queens. Three for the county of Kings. Two for the county of Eichmond. Two for the county of Westchester. WRIT OF CERTIORARI. Costs; Costs not exceeding and disbursements may be awarded by the final order in favor of or .ngainst either party in the discretion of the Court. 297 $3 50 00 10 50 00 WRIT OF CERTIORARI — WRIT OF MANDAMUS Code, 9 3136. Revised Stat- utes (Laws of 1866, ell. 692, H),V- 3240, 9th ed. Banks & Bros. 1896. Code, 8 3307, sub. 6. Code, § 3086. WRIT OF CERTIORARI— Continued. Fees; For return For copies of papers required to be returned, per folio Fees in Courts of Special Sessions; For return to any Writ of Certiorari to be paid by ttie county. WRIT OF INQUIRY. Fees to Sheriffs; For notifying jurors to attend Writ of In- quiry, etc., for eacli juror For attending a jury in same WRIT OF MANDAMUS. Costs; Alter native Writ; Where an Alternative Writ of Mandamus has been issued, costs may be awarded as in an action, except that upon making a final order the costs are in the discre- tion of the Court. Peremptory Writ; Where a Peremptory Mandamus is granted without a previous Alternative Mandam- us, costs not exceeding and disbursements may be awarded to either party as upon a motion. ^98 00 10 00 25 00 50 00 WRIT OF PROHIBITION — TONKERS, CITY COURT OF WRIT OF PROHIBITION. Code, 8 3X00. Costs; Not exceeding $50 00 and dishursements may be awarded to either party as upon a motion. YONKERS, CITY COURT OF. Session Laws, Laws of 1893, oh. il6. Title Costs; To Prevailing Party; The following costs, and allowances shall 7, § 1. be recovered by the PREVAILING PARTY, in all actions, proceedings and appeals under this act : § 1, sub. 1. In all actions, where, in neither pleading. the sum of 50 00 or more is claimed, the prevailing party shall recover his disbursements and 10 00 costs for each trial. e 1, sub. 3. In all actions where a recovery is had by either party of 50 00 or more, and In all actions where one party shall demand a recovery of more than 50 00 and the judgment be for the other party, the prevailing party shall also be en- titled For every trial of an issue of law 10 GO For every trial of an issue of fact 15 00 and in all actions wherein the recovery for the plaintiff is 500 00 or more, or the recovery be for the defendant and the amount demanded in the complain t is . 500 00 or over the prevailing party shall be entitled to the costs allowed in the Supreme Court. 299 YONKERS, CITY COURT OF Session Laws, Laws of 1893, ch. 416, Title 7, § 1, sub. 3. § 1, sub. 2. YONKERS, CITY COURT OF — Con'd. See Defendant's Costs. Either Party, Costs to. Plaintiff's Costs. And the Court may, in its discretion, make an Additional Allowance to Prevailing Party; in any case when it could be granted if the action were in the Supreme Court and for a like amount. In an action wherein the recovery is between. and or where the recovery be for the defend- ant, and the amount demanded in the complaint is between such sums, the Court may make an additional allowance, not exceeding Costs to Plaintiff; In all actions where the amount recovered by the plaintiff is or more, and in all cases where the de- fendant shall plead a counterclaim of more than and the recovery be for the plaintiff, the PLAINTIFF shall be entitled to for costs, and where the amount recovered is or more, then in such case 600 25 60 00 00 00 00 60 00 10 00 m 00 15 00 300 YONKERS, CITY COURT OF Session Laws, Laws of 1893, ch. 416, Title 7, § 1, sub. 3. § 1, sub. 4. §a S3. YONKERS, CITY COURT OF — Cont'd. Costs to Defendant; If judgment be given against the plaintiff after appearance by defendant, in an ac- tion where or more was claimed in the complaint, or where the defendant claimed in his an- swer and recovered or more, the DEFENDANT shall be entitled to costs. Costs upon Confession of Judgment; The sum of and disbursements, to be taxed by the Clerk. Costs on Motion; On the granting or denial of a new trial, or any motion in an action or proceeding, an amount not exceeding may be allowed for costs of motion. Costs on Appeal to County Court; The appellant on reversal and the respond- ent on affirmance, or the dismissal of an appeal by the County Court of Westches- ter county of a judgment of the City Court of Yonkers, or the City Judge, shall be entitled to costs ; 301 %60 50 10 10 10 25 00 00 00 00 00 00 TONKERS, CITY COURT OF Session Laws, Laws of 1893, ch. 416, Title 7, Session Laws, Laws of 1893, ch. 416, Title 3, §3. YONKERS.CITY COURT OF — Cont'd, and the prevailing party, on an appeal from an order, shall be entitled to costs, except that when such reversal shall in- volve the granting of a new trial such costs shall not be absolute, but shall in all cases abide the event of such new trial. Costs on Appeal to Appellate Division; Qn appeals to the General Term {now Ap- pellate Division) of the Supreme Court, the PREVAILING PARTY shall be entitled to the same costs as provided by law on like appeals to said General Term of the Supreme Court. Disbursements; The prevailing party shall in all oases be entitled to his taxable disbursements. Taxation of Costs and Disbursements; The Clerk of said Court shall, on two days' notice, adjust and tax the costs and dis- bursements of the PREVAILING PARTY, and the amount shall be subject to retax- ation on motion to the City Court. Clerks' Fees; For every trial For entering judgment For every transcript of judgment . 302 $10 00 00 ^0 12 TONKERS, CITY COURT OF YONKERS, CITY COURT OF -Cont'd. Session Laws, Laws of 1893, Marshal's Fees; ch. 416, Title 4, §4. The Marshal of the City Court or the Sherig of Westchester county shall receive for summoning a jury 12 for eacli juror summoned ; And for attending the Court and jury in cases tried by jury, per day $2 00 which fees shall be paid by the Clerk out of the jury fund. Title 6, § Z. Jury Fee and Fund; The party demanding a jury trial, shall, as a condition precedent to a trial by jury, pay to the Clerk of the City Court the sum of 5 00 which shall constitute a fund out of which jurors shall be paid, with the Sherifi's or Marshal's fees for summoning the jury. Where a jury is demanded by both parties, each party shall pay 2 50 at the time of the demand, and if a party fail to pay his share of the fee, he shall be deemed to have waived a jury and the other party shall pay the full jury fee. Title 6, § 9. Jurors' Fees; Every juror who shall serve in the City Court shall receive, for each verdict ren- dered by him 20 Title 11, § 1. Stenographer's Fees; • . — . For transcript of minutes, per folio 6 303 PART II. TAXES AND TAXATION :p_a.et II CONTENTS. I. GENEEAL TAXATION PAQB Property Liable to Taxation, - - 311 Property Exempt from Taxation, •■ - 311 Personal Property, - - - 317 Eeal Property, 318 Assessment, - - -' 319 Certiorari to Eeview Assessment, 322 Equalization of Assessment a Levy of Tax, 323 Collection, - - 323 State Board of Tax Commissioners, - - 326 State Board of Equalization of Taxes, - - 327 II. BANK TAXATION 828 III. COEPOEATION TAXES 333 IV. TAXABLE TEANSFBES , 353 V. LIQUOE TAX LAW 365 307 I. GENERAL TAXATION. FAGB. I. PROPERTY LIABLE TO TAXATION 311 2. PROPERTY EXEMPT FROM TAXATION 311 3. PERSONAL PROPERTY 317 a. What is 317 b. Where Taxable 318 Of Nonresidents 318 Of Residents 318 4. REAL PROPERTY 318 a. To Whom Assessed 318 5. ASSESSMENT 319 a. Assessment 319 b. Assessment Roll 319 c. Assessment of Real Property on Nonresidents 321 309 PAGE. 6. CERTIORARI TO REVIEW ASSESSMENT 822 a. Application for Writ 322 How, to whom and when made 322 b. Costs on 322 Against officers 322 Against petitioner. 322 7. EQUALIZATION OF ASSESSMENT AND LEVY OF TAX. 323 8. COLLECTION 323 a. Tax Roll and Collector's Warrant 323 b. Taxes, when and to whom payable 323 c. Notice of place where and time when Taxes to be paid. 324 d. Collection by Collector in person 324 e. Levy and sale of personal property for unpaid Taxes . . 324 f . Notice of Sale 325 g. Collector's Fees 325 h. County Treasurer's Fees, and his liability to pay interest on collections 325 9. STATE BOARD OF TAX COMMISSIONERS 326 a. Appeals to, from Equalization by Board of Supervisors 326 Costs on 326 Costs, how charged 327 10. STATE BOARD OF EQUALIZATION OF TAXES... 327 310 GENERAL TAXATION— PROPERTY TAXABLE AND EXEMPT Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 3, p. 3216, 9th ed. Banks & Bros. 1896. Revised Stat- utes. Tax Law (Laws of 1896, ch. 908), § i, p. 3216, 9th ed. Banks & Bros. 1896. I. PROPERTY LIABLE TO TAXATION. All real property within this state, and all personal property situated or owned within this state, ia taxable unless exempt from taxation by law. 2. PROPERTY EXEMPT FROM TAXATION. 1. Property of the United States. 2. Property of this state other than its wild or forest lands in the forest preserve. 3. Property of a municipal corporation of the state held for a public use, except the portion of such prop- erty not within the corporation. 4. The lands in any Indian reservation owned by the Indian nation, tribe or band occupying them. 5. (As amended by Laws of 1897, ch. 34-7.) All prop- erty exempt bylaw from execution, other than an exempt homestead. But real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such property shall be assessed in the same manner as other real property in the tax dis- tricts. At the meeting of the assessors to hear the complaints concerning assessments, a verified ap- 311 GENERAL TAXATION — PROPERTY EXEMPT FROM TAXATION Revised Stat- utes, Tax Law (Laws of 1896, ch.908), 94, p. 3216. 9th ed. Banks & Bros. 1896. PROPERTY EXEMPT FROM Continued. TAXATION. 6. plication for the exemption of such real property from taxation may be presented to them by or on behalf of the owner thereof, which application must show the facts on which the exemption is claimed, including the amount of pension money used in or toward the purchase of such property. If the assessors are satisfied that the a]>plicant is entitled to the exemption, and that the amount of pension money used in the purchase of such prop- erty equals or exceeds the assessed valuation thereof, they shall enter the word " exempt " upon the assessment-roll opposite the description of such property. If the amount of such pension money used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment-roll the words " exempt to the ex- tent of dollars " (naming the amount) and thereupon such real property, to the extent of the exemption entered by the assessors, shall be ex- empt from state, county and general municipal taxation, but shall be taxable for local school purposes, and for the construction and mainte- nance of streets and highways. If no application for exemption be granted, the property shall be subject to taxation for all purposes. The entries above required shall be made and continued in each assessment of the property so long as it is exempt from taxation for any purpose. Tiie pro- visions herein, relating to the assessment and ex- emption of property purchased with a pension apply and shall be enforced in each municipal corporation authorized to levy taxes. {As amended hy Laws of 1897, ch. 80.) Bonds of this state to be hereafter issued by the Comptroller to carry out the provisions of chapter seventy- nine of the laws of eighteen hundred and ninetv- five, and bonds of a municipal corporation here- tofore issued for the purpose of paying up or re- tiring the bonded indebtedness of such corporation. 312 GENERAL TAXATION — PEOPERTT EXEMPT FROM TAXATION Revised Stat- utes, Tax Law (Laws of 1S96, ch. 908), 8 4, p. 3216, 9th ed. Banks & Bros. 1896. PROPERTY EXEMPT FROM TAXATION — Continued. 7. {As amended by Laws of 1897, ch. 371.) The real property of a corporation or association organized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, in- firmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal prop- erty of any such corporation or association shall be exempt from taxatioQ. Exception: But no such corporation or association shall be entitled to any such exemption if any officer, member or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reason- able compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organ- ization thereof, for any of such avowed purposes, be a guise or pretense for directly or indirectly making any other pecuniary profit for such corpo- ration or association, or for any of its members or employees, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. When such real property exempt although not in, actual use for the purposes specified. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, though 313 GENERAL TAXATION — PEOPEKTY EXEMPT FEOM TAXATION Revised Stat- utes, Tax Law (Laws of 1896, eh. 908), § 4, p. 3210, 9th ed. Banks & Bros. 1896. PROPERTY EXEMPT FROM TAXATION — Continued. not in actual use therefor, by reason of the ab- sence of suitable buildings or improvements there- on, if the construction of such buildings or im- provements is in progress, or is in good faith con- templated by such corporation or association. Leased property subject to taxation. The real property of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes, but leased or otherwise used for other purposes shall not be so exempt ; but if a portion only of any lot or building of any such corpora- tion or association is used exclusively for carrying out thereupon one or more of such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so used, and the re- maining or other portion shall be subject to taxation. Exception ; Provided, however, that a lot or building owned, and actually used for hospital purposes, by a free public hospital, depending for maintenance and support upon voluntary charity shall not be taxed as to a portion thereof leased or otherwise used for the purposes of income, when such income is necessary for, and is actually applied to, the main- tenance and support of such hospital. Property held by any officer of a religious denomination shall be entitled to the same exemptions, subject to the same conditions and exceptions, as property held by a religious corporation. 8. Real property of an incorporated association of present or former volunteer firemen actually and exclusively used and occupied by such corpora- tion and not exceeding in value $15,000.00 314 GENERAL TAXATION — PROPERTY EXEMPT FROM TAXATION Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 5 4, p. 3216, 9th ed. Banks 6 Bros. 1896. PROPERTY EXEMPT FROM TAXATION — Continued. 9. All dwelling- houses and lots of religious corpora- tions while actually used by the officiating clergy- men thereof, but the total amount of such exemp- tion to any one religious corporation shall not exceed $2,000.00 Such exemption shall he in addition to that provided by subdivision 7 of this section. 10. The real property of an agricultural society per- manently used by it for exhibition grounds. 11. The real property of a minister of the gospel or priest, who is regularly engaged in performing his duties as such, or permanently disabled, by im- paired health from the performance of such duties, or over seventy-five years of age, and the per- sonal property of such minister or priest, but the total amount of such exemption on account of both real and personal property shall not exceed $1,500.00 12. All vessels registered at any port in this state and owned by an American citizen, or association, or by any corporation, incorporated under the laws of the state of New York, engaged in ocean com- merce between any port in the United States and any foreign port, are exempted from all taxa- tion in this state, for state and local purposes; and all such corporations, all of whose vessels are em- 315 GENERAL TAXATION — PROPERTY EXEMPT FROM TAXATION Revised Stat- utes. Tax Law (Laws of 1896, ch. 908), § 4, p. 3216, 9th ed. Banks & Bros. 1896. PROPERTY EXEMPT FROM TAXATION — Continued. ployed between foreign ports and ports in the United States, are exempted from all taxation in this state, for state and local purposes, upon their capital stock, franchises and earnings, until and including December 31, 1922. 13. A bond, mortgage, note, contract, account or other demand, belonging to any person not a resident of this state, sent to or deposited in this state for col- lection ; the products of another state, owned by a nonresident of this state and consigned to his agent in this state for sale on commission for the benefit of the owner ; moneys of a nonresident of this state, under the control or in the possession of his agent in this state, when transmitted to such agent for the purpose of investment or otherwise. 14. The deposits in any bank for savings which are due depositors, the accumulations in any domestic life insurance corporation, held for the exclusive benefit of the insured, other than real estate and stocks, now liable for taxation ; and the accumula- tions of any incorporated co-operative loan associa- tion upon the shares of such association held by any person. 15. Moneys collected in the course of the business of any corporation, association or society doing a life or casualty insurance business or both, upon the 316 GENERAL TAXATION — PERSONAL PROPERTY Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 4, p. 3316, 9tn ed. Banks & Bros. 1896. PROPERTY EXEMPT FROM TAXATION — Continued. co-operative or assessment plan, and which are to be used for the payment of assessments, or for death losses or for benefits to disabled members. 16. The owner or holder of stock in an incorporated company liable to taxation. on its capital, shall not he taxed as an individual for such stock. 17. The personal property in excess of $100,000.00 of a mutual life insurance corporation incorporated in this state before April 10th, 1849. § 3, sub. i, p. 3216. 3. PERSONAL PROPERTY, a What is. The terms " personal estate " and " personal property," as used in this chapter, include chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mort- gage; debts and obligations for the payment of money due or owing to persons residing within this state, however secured or wherever such securities shall be held ; debts due by inhabitants of this state to persons not residing within the United States for the purchase of any real estate ; public stocks, stocks in monied corporations, and such portion of the capi- tal of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. 317 GENEEAL TAXATION — REAL PROPERTY Revised Stat- utes, Tax Law (Laws of 1896, cli.9J8),8 7, p. 3219, 9tli ed. Banks & Bros. § 8, p. 3219. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §9, g, 3220, 9th ed. anks & Bros. PERSONAL PROPERTY — Continued, b. Where Taxable. Of nonresidents. Nonresidents of the state doing business in the state, either as principals or partners, shall be taxed on the capital invested in such business, as personal prop- erty, at the place where such business is carried on to the same extent as if they were residents of the state. Of residents. Every person shall be taxed in the tax district where he resides when the assessment for taxation is made for all personal property owned by him or under his control as agent, trustee, etc., etc. 4. REAL PROPERTY, a. To whom assessed. When real property is owned by a resident of a tax district in which it is situated, it shall be assessed to him. When real property is owned by a resident outside the tax district where it is situated, it shall be assessed as follows : 1. When the property is occupied it must be as- sessed to the OCCUPANT. 2. If the occupant reside out of the tax district or if the land is unoccupied, it shall be assessed AS NONRESIDENT as provided by Article 2 of the Tax Law, § 29. 318 GENERAL TAXATION — ASSESSMENT Revised Stat- utes, Tax Law (Laws of 1896, ch. 908),§20, p. 3223, 9th ed. Banks & Bros. 1896. 5. ASSESSMENT, a. Assessment. The Assessors in each tax district shall annually, be- tween May 1st, and July 1st, ascertain all the prop- erty and names of persons taxable, and shall prepare an b. Assessment Roll. § 21, p. 3333. See requirements of Assessment Boll on next page, pre- pared in conformity with provisions q/" § 21 of the Tax Law. 318 GENERAL TAXATION — ASSESSMENT m 1 ' *j i^^ C iC- . a) i-T -^ «;- ji C^r^ C 2.1^ c.i ?3^=^c --"='"' X ^"SseS o C 5" 3^ O j' i,^ »^ 3 Cj^ j ^ .'" X ;;■ . &%s t !S' o^ tr o ^Sd.H 05 t^is m -vj -< ^^'^ ^ i IDU essn K^ CO K* to 1— 1 -S §1 fe 13 O -Si ■-■"5 "B a = a <" 1 m , CO p§ pi 0) O 03 a "*-l ^' O ' •-• CO ,.-H CC o K'^i ^ 5 S '^.Tj ^- -< ^>S^~" ■ ;zi r— > _: ci >; ^Jo^'.^. ' - M -x ^-4 = , ; aj :t ^' " t:^ 1 "^^^1 1 1 320 GENERAL TAXATION— ASSESSMENT ASSESSMENT — Continued. c. Real Property of Nonresidents. separate part of the Tax Revised Stat- utes, Tax Law ( Laws of I881;, (■h. 90S), §29, 1 1. 3-337, Bth ed. liiinks & Bros. 1S96. Siiall be designated in a EoLL, and if it be a tract subdivided into lots or parts of a tract so subdivided, the Assessors shall : 1. Designate it by name or boundaries 2. Place in first column the numbers of all unoc- cupied lots of any subdivided tract, without the names of the owner, beginning at the lowest number. 3. In the second column and opposite the number of each lot, the quantity of land therein. 4. In the tliird column and opposite the quantity, the full value thereof. 5. If it be part of a lot, the part must be distin- guished by boundaries or in some other way by which it may be identified. 21 321 GENEEAL TAXATION — CEETIOEAKI TO EEYIEW ASSESSMENT Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 25L p. 3310, 9th ed. banks & Bros. 1896. S 254, p. 3311. CERTIORARI TO REVIE\A^ ASSESSMENT. . Application for VJrit ; How, to whom, and when made. Application for Writ of Certiorari is made b\' Petition to a Justice of the Supreme Court, or at a Special Term of the Supreme Court in the Judicial District in which the assessment complained of was made, within fifteen days after the completion and filing of the assessment roll and the first posting or publication of the Notice thereof as required by this chapter. b. Costs on; Against officers ; Costs shall not be allowed against the officers whose proceedings may be reviewed under any such "Writ, unless it shall appear to the court, that they acted with gross negligence or in bad faith or with malice in making the assessment complained of. Against petitioner ; If the Writ shall be quashed or the prayer of the peti- tioner denied, costs shall be awarded against the petitioner, not exceeding the costs and disbursements taxable in an action upon the trial of an issue of faut in the Supreme Court. See, the following titles in Part 1 : Defendant's Costs. Plaintiff's Costs. Either Party, Costs to. Disbursements ORDiNAPaLY Taxable. 322 GENERAL TAXATION, EQUALIZATION AND LEVY — COLLECTION Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), § 50, p. 3234, 9th ed. Banks & Bros. 1896. g 55, p. 3237. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §56, p. 3238, 9th ed. Banks & Bros. 1896. 7. EQUALIZATION OF ASSESSMENT AND LEVY OF TAX, Equalization; At its annual meeting the Board of Supervisors in eacli county shall equalize tax amongst the various tax dis- tricts of the county, and shall Levy the taxes for the county, including the state tax. 8, COLLECTION, a. Tax Roll and Collector's ^A^arrant to be delivered by the Board of Supervisors to the Col- lector of Tax District on or before December 15. b. Taxes, when and to whom payable ; On or before February 1st, following, to Collector. On or before February 1st, the Collector to pay over taxes collected by him as follows : I. If he be a City Collector ; To the County Treasurer. II. If he be Town Collector ; 1. To the Commissioner of Highways oi the town, such sum as shall have been raised for the support of highways and bridges therein. ^ 323 GENERAL TAXATION — COLLECTION Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), § 56, p. 3238, 9th ed. jBanks & Bros. 1890 • Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 70, p. 3340, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §71, p. 3341, 9th ed. Banks & Bros. 1896. COLLECTION — Continued. 2. To the Overseers of the Poor of the town, such sum as shall have been levied, to be expended by such Overseers for the support of the poor. 3. To the Supervisor of the Town, all of the moneys levied therein, to defray any other town expenses or charges. 4. To the County treasurer, the residue of the money collected. c. Notice to be posted in five public places, of place where Col- lector will attend to receive taxes. In a city, notice shall also be published once a week for two weeks in a newspaper. Attendance ; In a city he shall attend five days a week for thirty days. Elsewhere he shall attend three days a week for thirty days. d. By Collector in Person; After expiration of the thirty days Collector shall call upon all taxpayers whose taxes are unpaid, and upon failure to pay, he shall e. Levy on personal property and cause same to be sold at public auction. 324 GENERAL TAXATION — COLLECTION Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), 8 71, p. 3241, 9th ed. Banks & Bros. COLLECTION — Continued, f . Notice of Sale shall be given by posting same in three public places at least six days before sale. Revised Stat- utes, Tax Law (Laws of ] 896 eh. 908), §81, p. 3346, 9th ed. Banks & Bros. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), I 91, p. 3250, 9th ed. Banks & Bros. 1896. g. Collector's Fees; On taxes paid within thirty days from date of notice the Collector shall be entitled to the following : If the aggregate amount shall not exceed $2,000 2^ in addition thereto. and, otherwise i% in addition tliereto. On taxes paid after the expiration of such period of thirty days the Collector shall be entitled to 5^ in addition thereto. On taxes returned unpaid. For all taxes returned by the Collector to the County Treasurer as unpaid, the Collector shall be entitled to receive from the County Treasurer 2^ h. County Treasurer's Fees; On the amount of state tax levied on his county 1% but not to exceed $1,500.00 No fee shall be allowed him for unpaid nonresident taxes. County Treasurer to pay State Tax to the Comp- troller as follows : One-third on or before February 15. One-third on or before April 15. And, unless otherwise provided by law, the balance thereof on or before May 15, in each year. 325 GENERAL TAXATION — STATE BOAKD OF TAX COMMISSIONERS Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 91, p. 3250, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 170, p. 3275, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §§ 174, and 177, pp. 32T7, 3279 9th ed. Banks & Bros. 1896. COLLECTION — Continued. Interest to be charged the County Treasurer for non-payment as above at a rate sufficient to repay all expenditures incurred by the state in borrowing money equivalent to the amount withheld, and such additional rate as he deems proper, not exceeding. lo^ 9. STATE BOARD OF TAX COMMISSIONERS. now composed. Three members, appointed by Groveraor by and with consent of Senate. Term. Three years, one member being appointed each year. Compensation ; per year and expenses. $2,500.00 a. Appeals to State Board of Tax Commissioners from Equalization by Boards of Supervisors. 1. Costs on ; The Board of Tax Commissioners shall certify the reasonable expense on every such appeal, not ex- ceeding the sum of $2,000.00 for services of counsel. And, for all other expenses, including the compensa- tion and expense of the stenographer. . . . $1,000.00 326 GENERAL TAXATION- STATE BOARD OF TAX COMMISSIONERS Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §§ 174, 177, pp 3277, 3379, 9tli ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 173, p. 3277, 9th ed. Banlis & Bros. 1896. STATE BOARD OF TAX COMMISSIONERS — Continued. 2. Costs, how charged. If such appeal is not sustained, the costs and ex- penses thereof so certified shall be a charge upon the tax district or districts taking such appeal. If the appeal is sustained, the amount of such costs and expenses so certified shall be a charge upon the county exclusive of the tax district or districts whose appeal is sustained. lo. STATE BOARD OF EQUALIZATION OF TAXES. How Constituted. Shall compi'ise the Commissioners of the Land Office and the three Commissioners of Taxes. See, the following titles in Part I. Equalization of Taxes, State Board of. Land Office, Commissioners of. Tax Commissioners, State Board of. 327 II. BANK TAXATION. PAGE. I. STOCKHOLDERS TAXABLE ON SHARES 329 a. How and where assessed 329 2. EXEMPT FROM TAX ON CAPITAL STOCK, (Corporation Franchise Tax, § 182.) 329 3. ASSESSMENT a. Reports of Banks to Assessors 329 b. Report of Individual Bankers to Assessors 330 c. Notice of Assessment to Banks 330 d. Assessment of Bank Shares 331 4. COLLECTION OF TAXES ON BANK STOCKS 331 5. FOREIGN BANKERS' TAX 331 a. Foreign Bankers' Report to Comptroller 332 328 BANK TAXATION- si: AltES- EXEMPTION- ASSESSMENT Revised Statutes, Tax Law (Laws of 1896, ch. 908), § 13, p. 3232, 9tti ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ell. 908), § 183, p. 3282. 9tli ed. Banks & Bros. 1896. ' Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 23, p. 3225, 9th ed. Banks & Bros. 1896. II BANK TAXATION. I. Stockholders taxable on shares. a. How AND WHERE ASSESSED. The stockholdei's of every bank or banking association organized under tiie autliority of tiiis state, or of tlie United States, shall be assessed and taxed on the value of their shares of stock therein; said shares shall be included in the value of the personal prop- erty of such stockholders in the assessment of taxes in the tax district where such bank or banking associa- tion is located, and not elsewhere, whether the said stockholders reside in said tax district or not 2. Exempt from tax on capital stock. Banks are exempt from the tux on capital stock (Fran- chise Tax) provided by § 182 and fully set out in the subdivision entitled Coi-poration Taxes. See, CoKPOKATiON Taxes. 3. ASSESSMENT, a. Report of Banks to be furnished Assessors of tax district in which the principal office is located, on or before July 1, and also to the State Board of Tax Commissioners, under oath, of the condition of such bank or banking asso- ciation on June 1, preceding, stating; 1. Amount of its authorized capital stock. 2. The number of shares and the par value of the shares thereof. 329 BANK TAXATIOIt — REPORT — NOTICE Revised Stat- utes, Tax Law (Laws of 1896, ch. PI18), § S), T>. 3225, 9th ed. Banks & Bros. 1896. ASSESSMENT — Continued. 3. The amount of stock paid in. 4. The date and rate per centum of each dividend declared by it during the year. 5. The capital employed by it during the year. 6. The amount ol: its surplus, if any. 7. The amount, value and location of its real es- tate. 8. A complete list of the names and residences of its stockliolders. 9. Tlie number of shares lield by each. 10. And such otlier data, information or matters as ma}' be prescribed by the State Board of Tax Commissioners. Revised Stat- utes, Tax Law (Laws of 1896, ell. 908), § 2.->. p. 3se, 9th ed. Banks & Bros. 1896. Revised Stat utes. Tax Law (Laws of 1896, eh. 9t)S), 8 26, p. :H36. 9thed.Banks & Bros. ]89(>. Blanks may he procured from the State Board of Tax Covimissioners for the purpose of making this staitment. Penalty for failure to report Sioo.oo and the additional sum of lo.oo a day as long as the failure to report continues. b. Report of Individual Banker, to be made on or before June 15 to Assessors of tax district in whicli any capital is invested, staling amount of such capital on June 1st. Such capital to be assessed as personal property to such individual banker. c. Notice of Assessment to Bank, to be o-iven by Assessors within ten days after asses'!- ment. No notice required to be given to shareholders individu- ally. 330 BANK TAXATION— ASSESSMENT-COLLECTION-FOKEIGN BANKERS' TAX Revised Stat- utes, Tax Law (Laws of 1S98, oh. 908), § 24, p. 3226, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 72, p. 3242, 9tli ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 188, p. 3285, 9th ed. Banks & Bros. 1896. ASSESSMENT —Continued. d. Assessment of Bank Shares. Each stockholder shall be allowed all the deductions and exceptions allowed bylaw in assessing the value of other taxable property owned by individual citi- zens of this state, and the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of indi- vidual citizens of this state. In making such assessment, there shall also be deducted from the value of such shares, a sum which bears the same proportion to such value as the assessed value of the real property of such hank or hanking association bears to the capital stock thereof. Note — This paragraph is a re-enactment of Laws of 1866, ch. 761, § 1, and lias reference to the actual and not nominal value of capital stock. Case of Tradesmen's National BanH,^69 N. Y. 91. This is not to be construed as an exemption of the real estate of banks or banking associa- tions from taxation. 4. COLLECTION. Of Taxes on Bank Stocks. Within ten days after delivery to Collector of tax roll and warrant, every bank shall pay Collector so much of any dividend as is necessary to pay unpaid taxes assessed on the stock upon which such dividend is declared. 5. FOREIGN BANKERS' TAX. Every Foreign Banker doing business in this state, shall annually pay to the Treasurer a tax of |- of i^ on his business done in this state. 331 BANK TAXATION — FOREIGN BANKERS' TAX — REPORT Revised Statutes, Tax Law (Laws of 1896, ch. 908),§]89, sub. 6, p. 3287, 9th ed. Banks & Bros. 1896. FOREIGN BANKERS' TAX— Continued. a. Report of Foreign Bankers to Comptroller; Every Foreign Banker liable to pay a tax under section 188, shall, on or before February 1st, in eacli year, make a written report to the Comptroller of the con- dition of hi.s business on December 31st, preceding, stating, the amount of tax for which he is liable under this article, and giving in detail the facts required by the last preceding section for the purpose of ascertain- ing and computing the same. 332 III. CORPORATION TAXES. PAGE. I. PROPERTY OF CORPORATIONS 335 a. W^here Taxable 335 Real Property 335 Personal Property 335 2. TAXATION OF CORPORATE STOCK 835 3. ASSESSMENT 336 a. Report of Corporations to Assessors 836 b. Corporation Assessment Roll 337 c. Report of Foreign Corporations to Assessors. (Form.) . . 338 4. COLLECTION OF TAXES OF RAILROAD, TELEGRAPH, TELEPHONE OR ELECTRIC LIGHT COMPANIES.. 339 5. ORGANIZATION TAX 340 6. LICENSE TAX ON FOREIGN CORPORATIONS 340 7. FRANCHISE TAX 340 a. Of Domestic Corporations 840 b. Of Foreign Corporations 342 Report to Comptroller 342 333 7- FRANCHISE TAX— (Continued). page. 0. Certain Corporations exempt therefrom 342 d. Of Elevated or Surface Railroads not operated by steam 843 Report to Comptroller 343 e. Of Water-works, Gas, Electric or Steam Heating, Lighting and Power Companies 344 Report to Comptroller 845 f . Of Insurance Corporations 345 Report to Comptroller 346 8. ADDITIONAL FRANCHISE TAX 346 a. Of Transportation and Transmission Corporations and Associations 346 Report to Comptroller 347 9. FOREIGN INSURANCE CORPORATIONS 348 Tax on Capital 348 Tax on Premiums 348 1. Life, Health or Casualty 348 2. Marine 348 3. Fire 349 a. Generally, except in New York and Buffalo 349 b. In New Yorh City 349 c. In the City of Buffalo 350 10. ANNUAL REPORT OF INSURANCE CORPORATIONS. 351 II. ANNUAL REPORT OF STOCK CORPORATIONS 352 334 CORPORATION TAXES — CORPORATE PROPERTY— CORPORATE STOCK Revised Statutes, Tax Law (Laws of 1896, ch, 908), §11, p. 3331, nth ed. Banks & Bros. 1896. Revised Statutes, Tax Law (Laws of 1896, ch. 908),§ 12, p. 3223, 9th ed. Banks & Bros. 1896. III. CORPORATION TAXES. . PROPERTY OF CORPORATIONS, ■Where Taxable; Eeal Property; The real estate of all incorporated companies liable to taxation, shall be assessed in the tax district in which the same shall lie, in the same manner as the real es- tate of individuals. Personal Property; All the personal estate of every incorporated company liable to taxation on its capital, shall he assessed in the district where the principal office or place for transact- ing the financial concerns of the company shall be, or if such company have no principal office, or place for transacting its financial concerns, then in the tax district where the operations of such company shall he carried on. TAXATION OF CORPORATE STOCK. The capital stock of every company liable to taxation, except such part of it as shall have heen excepted in the assessment roll or shall he exempt hy lav:, togetlier with its surplus profits or reserve funds exceeding 10^ of its capital, after deducting the assessed value of its real estate, and all shares of stock in other corpora- tions actually owned by such company which are taxable upon their capital stock under the laws of this state, shall be assessed at its actual value. 335 COEPOR ATION TAXES — ASSESSMENT — PENALTY Revised Statines, Tax Law (Laws of 180U,oli.!i08), 9 37, p. K:;?, 9th ed. Banks & Bros. isee. Revised Statutes, Tax Law (Laws of 1896, ch. 908), § 28, p. 3327, 9th ed. Banks & Bros. 1896. 3. ASSESSMENT. a. Reports of Corporations to Assessors; To be made on or before June 15 and To contain: 1. Statement of real property, if any, owned by such company. The tax district in which the same is situated, and, unless a railroad corporation. The sums actually paid therefor. 2. The capital stock actually paid in and secured to be paid in excepting therefrom the sums paid for real property and the amount of such capital stock held by tbe state and by any incorporated literary or charitable insti tution, and 3. The tax district in which the principal office of the company is situated or in case it has no principal offi.ce, the tax district in which its operations are carried on. Penalty for Omission to Report. Neglecting for thirty days after June 15 to make re- port subjects the delinquent to a penalty of. .$250.00 See requirements of Assessment Roll on next page, pre- pared ill conformity with the provisions of % ?>1 of the Tax Law. 336 CORPORATION TAXES — ASSESSMENT 'A O -il- o w ^ o atit ope su n a thii stri i£^a-?5 c ;i J P. p: .^ 3 a O a o ^H C J-. OJ -_ (D 1^ (-< £ c.S'53 » M^ o 3 5 ^ 3 o .1 5 =«42 - o OS §.5lg a wg.2 03 § g 3 3 O r- o 03 " ;:;^ ■■ 3 a =3 ^ 3>" a fl M O S-H <1 til's ft M «J :3 22 337 CORPORATION TAXES — ASSESSMENT c. Form of Statement required to be made to As- sessors by Foreign Corporations doing busi- ness within the State of New York DEPAETxMENT OF TAXES AND ASSESSMENTS. Commissioners' Office, Stewart Building, 280 Broadway. Please state the full name of the Corporation. Statement made and delivered to the Commission- ers OF Taxes and Assessments of the city and county of New York, for and in behalf of the showing the sum invested in business in tlie state of New York on the second Monday of January, 1897. The Company named in this statement is an organiza- tion under the laws of the state of , having its principal office at in the city of New York. The following items are true statements concerning the business of the Company in the state of New York on the second Monday of January, 1897 : 1. The amount receivable on notes and open ac- counts in the state of New York was. .$ 2. The value of goods, wares and merchandise in the state of New York was $ 8. The value of machinery and plant in the state of New York was $ 4. The value of safes, fixtures and furniture in the state of New York was $ 5. Cash on hand and in bank was $ 6. The amount of bills and accounts payable in- curred for items included in the sales and assets above enumerated was $ The amount invested in business in the state of New York was $ 338 CORPORATION TAXES — COLLECTION ASSESSMENT— Continued. Has any indebtedness been contracted or incurred in the purchase of non-taxable property or securities, or for the purpose of evading taxation ? Is the Company assessed by the State Comptroller, and, if so, for what amount ? City of New York, ss : I, the of the said corporation, being duly sworn, say that the foregoing statement is in all respects just and true. Sworn to before me, this day of 1897. The Commissioners are empowered to examine, under oath, the person representing the Corporation, if they deem it necessary, to obtain any fuller or further par- ticulars as to its property or condition. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908),§73, p. 3343, 9th ed. Banks & Bros. 1896. COLLECTION OF TAXES OF RAILROAD, TELEGRAPH, TELEPHONE OR ELEC- TRIC-LIGHT COMPANIES; Taxes of above named companies may be paid to the County Treasurer within thirty days after receipt of notice by the County Treasurer from the Clerk of the Board of Supervisors, with i% fees. The County Treasurer shall credit the same with such fees to the Collector of the Tax District. 339 CORPOKAT'N TAXES — ORGANIZAT'N, LICENSE & FRANCHISE TAXES Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 180, p. 3280, 9th ed. Banks & Brob. 1896, as amended by Laws of 1897, ch. 369. 8 181, p. 3281. g 182, p. 3281. 5. ORGANIZATION TAX; Every stock corporation, incorporated under the law of tiiis state shall pay to the State Treasurer a tax of -^ of 1% upon the amount of the authorized capital stock, and any increase thereof. Consolidation ; In case of the consolidation of existing corporations, such new corporation shall pay the tax only upon the amount of its capital stock in excess of the ag- gregate amount of capital stock of said corporations. Exceptions. {This does not apply to state and national banks or to building, mutual loan, accumulating fund and co-oper- ative associations.) 6. LICENSE TAX ON FOREIGN CORPORATIONS; Every foreign corporation, joint-stock company or as- sociation {except banking, fire, marine, casualty and life insurance companies, and corporations wholly engaged in carrying on manufactures in this state, co-operative fraternal insurance companies and building and loan associations, authorized to do business under the general corporation law), shall pay to the State Treasurer, for the use of the state, a license fee of. -J of 1% of the capital stock employed by it within this state during the first year's business in this state. 7. FRANCHISE TAX a. Of Domestic Corporations; Every corporation, joint-stock company or association incorporated, oi'ganized or formed under, by or pur- suant to law in this state, shall pay to the State Treasurer, annually, J of a mill $0.00025 upon each $1 of capital stock employed witliin this state, for each I'^o of dividends made and declared upon its capital stock during each year ending with the 31st October, if the dividends amount to 6^ or more upon the par value of such capital stock. 340 CORPORATION TAXES — FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §183, p. 3281, 9th ed. Banks & Bros, FRANCHISE TAX — Continued. If SLicli dividend or dividends amount to less than ... .6^ on the par value of the capital stock, the tax shall be at the rate of 1^ mills $0.0015 upon such portion of the capital stock at par as the amount of capital employed within this state bears to the entire capital of the corporation. If no dividend is made or declared, the tax shall be at the rate of 1 J mills $0.0015 upon eacli $1 of the appraised capital employed within the state. If such corporation, joint-stock company or association shall liave more than one kind of capital stock, and upon one of such kinds of stock a dividend or divi- dends amounting to 6% or more than 6^ upon the par value thereof, has been made or de- clared, and upon the other no dividend has been made or declared, or the dividend or dividends made or declared thereon, amount to less than 6^ upon the par value tliereof, then the tax shall be at the rate of J of a mill $0. 00025 for each 1% of dividends made or declared upon the capital stock upon the par value of which the dividend or divi- dends made or declared amount to 6^ or more than 6^ and in addition thereto a tax shall be charged at the rate of 1^ mills $0.0015 upon every $1 of the valuation made, in accordance with the provisions of this act, of the cnpital stock upon which no dividend was made or declared, or upon the par value of which the dividend or divi- dends made or declared did not amount to 6% 341 CORPORATION TiXES — FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 1890, ch. 908), S 182, p. 3381, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §189, sub. 1, p. 3285. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8183, p. 3282, 9th ed. Banks & Bros. 1896, as amended bv Laws of 1897, ch. 785. FRANCHISE TAX — Continued, b. Of Foreign Corporations; Every corporation, joint-stock company or association organized, incorporated or formed under the laws of any other state or country, shall pay a like tax for the privilege of exercising its corporate franchises or carrying on its business in such corporate or organ- ized capacity in this state, to be computed upon the basis of the capital employed by it within the state. Report of Corporations Paying Franchise Tax; Every corporation, association or joint stock company liable to pay a tax under section 182 of this chapter shall, on or before November 15th in each year, make a written report to the Comptroller of its condition at the close of its business October 31st preceding, stating : 1. The amount of its authorized capital stock. 2. The amount of stock paid in. 3. The date and rate per centum of each dividend declared by it during the year ending with such day. 4. The entire amount of capital of such corpora- tion and the capital employed by it in this state during such year. c. Corporations exempt from Tax on Capital Stock. (Franchise Tax under section 18S.) Banks, savings banks, institutions for savings, insurance or surety corporations, laundry corporations, manufac- turing corporations to the extent only of the capital ac- tually employed in this state in manufacturing, and in the sale of the pro(3uct of such manufacturing, mining corpo- 342 CORPORATION TAXES— FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 183, p. 3282, 9th ed. Banks & Bros. 1896. FRANCHISE TAX — Continued. rations wholly engaged in mining ores within this state, agricultural and horticultural societies, or asso- ciations, and corporations, joint-stock companies or associations operating elevated railroads or surface railroads not operated by steam, or formed for sup- plying water or gas or for electric or steam heating, lighting 01' power purposes, and liable to a tax un- der sections 185 and 186, shall be exempt from the payment of the taxes prescribed by section 182. This exemption shall not be construed to include title guaranty or trust companies. See, Banks. Insurance Corporations. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 185, p. 3283, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 9.)8), §183, u. 3282, 9th ed. Banks & Bros. 1896. d. Of Elevated or Surface Railroads not operated by Steam. Every corporation, joint-stock company or association operating any elevated railroad or surface railroad not operated by steam shall pay to the state for the privilege of exercising its corporate franchise or carrying on its business in such corporate or organ- ized capacity within this state, an annual tax which shall be i% upon its gross earnings from all sources within this state, and 3/^ upon the amount of dividends declared or paid in excess of 4/^' upon theactual amouiitof paid-up capital employed by such corporation, joint-stock company or association. Exempt frovi taxation on dqntnl Stock. Elevated or surface railroads not operated by steam paying the franchise tax as above provided by § 185, are exempt from the tax on capital stock (Fianchise Tax) provided by § 182. 343 CORPORATION TAXES — FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 1R96, ch. 908), §189, sub. 3, p. 3-'86. Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), §186, p. 3284, 9th ed. Banks & Bros. FRANCHISE TAX — Continued. Eeport of Elevated and Surface Railroad Cor- porations. Every corporation, joint-stock company or association liable to pay a tax under § 185, shall on or before August 1st of each year, make a written report to the Comptroller of its condition at the close of its business on June 30tli preceding, stating, the amount of its gross earnings from business done in this state, the amount of dividends of every nature declared or paid during the year ending June 30th, the authorized capital of the company, the amount of capital stock actually issued and outstanding. Of Water- works, Gas, Electric or Steam Heating, Lighting and Power, Companies. Every corporation, joint-stock company or a.ssociation formed for supplying water or gas, or for electric or steam heating, lighting or power purposes, shall pay to the state for the privilege of exercising its corpo- rate franchises or carr3'ing on its business in such corporate or organized capacity in this state, an an- nual tax which shall be ^oi ifo upon its gross earnings from all sources within this state, and 3/o upon the amount of dividends declared or paid in excess of. 4^c upon the actual amount of paid up capital employed by such corporation, joint-stock company or associa- tion. 344 CORPORATION TAXES - FRANCHISE TAX FRANCHISE TAX — Continued. Exempt from taxation, on Capital Stock. Water-works, gas, electric or steam heating, lighting or power companies paying the franchise tax as above provided by § 186 are exempt from the tax on cap- ital stock (Franchise Tax) provided by § 182. Revised Stat- utes, 'J^x Law (Laws of 181)6, ch. n08), § 183, p. 3283 9th ed. Banks & Bros. 1890. 8 189, sub. i, p. 3286. Eeport of Water-works, Gas, Electric, Steam Heating, LiGHTiNa and Power Corporations. Every corporation, joint stock company or association liable to pay a tax under § 186, shall, on or before December 1st, of each year, make a written report to the Comptroller of its condition at the close of its business on October 31st, preceding, stating, the amount of its gross earnings from business done in this state, the amount of dividends of every nature declared or paid during the year ending with Octo- ber 31st, the authorized capital of the company, the amount of capital stock actually issued and outstanding. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), §187, p. 3284, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 494. Of Insurance Corporations. Every insurance or surety corporation doing business in this state, except a fire, marine or casually insur- ance corporation of another state, shall annually pay a tax into the treasury of the state for the privilege of exercising its corporate franchises iu this state, at the rate of -I of i^ upon the gro.'S amount of premiums received for business done in this state by such company or association, person or partnership whether such premiums were in the form of money, notes, credits or any other substitute for money. 345 CORPORATION TAXES — ADDITIONAL FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 18%, oh. fl08), § 187, p. 3384, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 494. Revised Stat- utes, Tax Law (Laws of 1896, ch 908), § 183, p. 3283, 9th ed. Banlts & Bros. 1896. § 189, sub. 5, p 3387. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 )84, p. 33.-3, 9th ed. Banks & Bros. 1896. FRANCHISE TAX — Continued. Exemptions-. Life insurance corporations and purely mutual benefit associations, whose funds for the benefit of members, their families or heirs, are made up entirely of con- tributions of their members and tlie accumulated in- terest thereon, shall be exempt from the tax fixed by this section. Note. — The term "insurance corporations," as used in this article, shall include all persons and partnersliips doings an insurance busiuess in tills state. Exempt from Taxation on Capital Stock. Insurance corporations are exempt from the tax on capital stock (Pi'anchise Tax) provided by § 182. Eeport of Insurance Corporations. Every insurance corporation liable to pay a tax under § 187, shall, on or before Aupust 1st, in each year, make a written report lo the Comptroller of its condition at the close of its business on June 30th, preceding, stating, the entire amount of premiums received on busi- ness done thereby in this state during the year ending with such day, whether the premiums were in money or in the form of notes, credits or other substitutes for money. 8. ADDITIONAL FRANCHISE TAX. a. Of Transportation and Transmission Corpora- tions and Associations. Every corporation and joint stock association formed for steam surface railroad, canal, steamboat, ferry, express, navigation, pipe line, transfer, baggage ex- press, telegrafih, telephone, palace car or sleeping car purposes, and all other transportation corpora- 346 CORPORATION TAXES - ADDITIONAL FRANCHISE TAX Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), 8184, p. 3283, 9th ed. Banks & Bros. 1896. sub. 2, p. 3286. ADDITIONAL FRANCHISE TAX— Continued. tions not liable to taxes under § 185 or § 186, shall pay for the privilege of exercising its corporate franchises or carrying on its business in such cor- porate or organized capacity in this state, an annual excise tax or license fee which shall be equal to J of i% upon its gross earnings within the state, which shall include its gross earnings from its transportation or transmission business originating and terminating within this state, but shall not include earnings de- rived from business of an hiiersiate character. Report of Transportation and Transmission Cor- porations. Every transportation or transmission corporation, joint stock company or association liable to pay an addi- tional tax under § 184 of this chapter, shall also, on or before August 1st, in each year, make a writ- ten report to the CoMPTROiiLER of its condition at the clo.se of its business June 30th, preceding, stating, the amount of its gross earnings from all sources, and the amount of its gross earnings from its trans- portation or transmission business originating and terminating within this state. 347 FOREIGN INSURANCE CORPORATIONS Revised Stat- utes (The In- surance Law ; Laws of 1892, ch. 690, 8 34), p. 1H7, 9th ed. Banks & Bros. 1806, as amended by Laws of 1893, ch. 735. 9. FOREIGN INSURANCE CORPORATIONS. TAX ON CAPITAL. The capital of any insurance corporation incorpo- rated under the laws of any state or country outside of the United States, to the extent employed in the transaction of business in this state, and as deter- mined and certified as prescribed by § 27, shall be subject to taxation the same as the capital of a like domestic insurance corporation, to be levied, assessed and collected, as prescribed by law, at such place in the state as it shall have its principal office. TAX ON PREMIUMS. (1) Every Life, Health or Casualty insurance corpora- tion incorporated by or organized under the laws of any government outside of the United States, engaged in the transaction of the business of life, health, or casualty insurance in this state shall an- nually, on or before March 1st, pay to the Superin- tendent of Insurance a tax of 2% on all premiums received in cash or otherwise by their attorneys or agents in this state during the year ending on the preceding 31st of December, upon which a tax on premiums has not been paid to any other state. (2) The agent of every corporation, association or individual not incorporated by the laws of this state to effect insurance against Marine Risks, shall annu- ally, on or before February 1st, pay to the Superin- tendent of Insurance a tax of 2^ upon the amount of all premiums upon insurances against marine risks which have been received by such agent, or any person for him, or liave been agreed to be paid for any such insurance effected or agreed to be effected or procured by him, within this 348 FOREIGN INSURANCE CORPORATIONS Revised Stat- utes (The In- surance Law; Laws of 1893, ch. 690, §34), p. 1147, 9th ed. Banks & Bros. 1896, as amended by Laws of 1893, ch. 725. Revised Stat- utes (Insur- ance Law, § 133), p. 1191, 9th ed. Banks & Bros. 1896. Charter of New York City, Laws of 1897, ch. 378, §798. FOREIGN INSURANCE CORPORATIONS — Con. state, for the year ending December 31st preceding; but in collecting such tax from a foreign marine insurance corporation, the Superintendent of Insur- ance shall deduct therefrom all oilier taxes paid by such corporation under the laws of this state. Note. In ascertaining the amount of premiums upon which said tax is to be levied, there shall be deducted from the premiums aforesaid, on account of the re-insurances, such portion of the premiums upon said re-insurances as may have been paid to companies that are subject to the payment of the tax hereby provided for. (3) FOREIGN FIRE INSURANCE CORPORATIONS. PAYMENT OF TAX ON PREMIUMS by Agents to the Fire Departments. a. Except in the cities of New York and Buffalo, — to pay annual tax to the Fire Departments in the cities and villages of upon all premiums received for insurance of property within the corporate or fire limits. This tax to be paid on February 1st of each year to include the year ending December 31st preceding. b. In the City of New York ; Foreign Fire Insurance Corporations or Associa- tions in the City of New York, created by or organized under the laws of any government other than the States of this Union ; Where such corporations have assets, funds or capital of not less than $150,000, they shall be subject to tax- 349 FOREIGN FIRE INSURANCE CORPORATIONS Charter of New York City, Laws of IKW, ch. 378, §798. Charter of New York City, Laws of 1897, ch. 378, §799. FOREIGN FIRE INSURANCE CORPORATIONS — Continued. ation thereon as levied or assessed yearly ; of which tax an amount equul to 2^ upon its gross premiums received for insurance in the city of New York shall be paid to the Fire Department or otherwise, as prescribed by §§ 808 and 809, the bal- ance being paid to the city as in the case of ordinary taxation. The payments so made shall exempt such corporations or associations from any further taxation upon its premiums, capital or assets. When such capital shall be reduced below $150,000, or withdrawn entirely, such corporation or associa- tion shaU pay the 2^ upon its gross premiums received for insurance in the city of New York. Revised Charter, § In the City of New York ; Foreign Fire Insurance Agents of any individual or association of individuals, not incorporated by the laws of this state, shall pay to the Fire Department, or otherwise, as prescribed by §§ 808 and 809, an amount equal to i% upon all premiums which shall have been received by such agent or person, or received by any other person for him, or shall have been agreed to be paid for any insurance against loss or injury by fire in the city effected, or agreed to be effected, or promised by him as such agent. To be paid on February 1st in each year for the year ending September 1st preceding. cln the City of Buffalo; The money which is required by chapter 178, Laws of 1849, and the acts amendatory thereof and supple- 350 INSUBANCE CORPORATIONS, ANNUAL REPORT Revised Charter, § 268. Revised Stat- utes, Insur- ance Corpora- tions Law, § U, p. 1153, 9th ed. Banks & Bros. 1898, as amended by ch. 498 of the Laws of 1897. 10. 2f, FOREIGN FIRE INSURANCE CORPORATIONS — Continued. mentary thereto [which is upon all premiums received for insurance of property within the corporate or fire limits (see §§ 1 and 5 thereof)], to be paid to the treasurer of the city, shall be paid to the treasurer of the Firemen's Benevolent Association of Buffalo. This tax to be paid on February 1st of each year to include the year ending September 1st preceding. ANNUAL REPORT OF INSURANCE CORPO- RATIONS TO THE SUPERINTENDENT OF INSURANCE. Every corporation engaged wholly or in part in the transaction of the business of insurance in this state, whether heretofore or hereafter incorporated by a general or special law, except corporations formed under articles 6 — {!^i/e or casualty insurance corpo- rations upon the co-operative or assessment plan); 7 - {Fraternal beneficiary societies^ orders or associations); 8 — {JJorporations for insurance of domestic animals); and 9 — {Town and county co-operative insurance cor- porations), of this chapter, shall annually, on the 1st of January or within two months thereafter, if a cor- poration under article 2 of this chapter {Ltfe, health and casualty insurance corporations), and within one month thereafter if a corporation umier articles 3 and 4 of this chapter {Fire and marine insurance corporations respectively), file in the office of the Superintendent of Insurance a statement showing its condition on December 31st preceding. This statement to be verified by at least two of the principal officers of the corporation, or, if a foreign corporation, by the manager thereof within the United States. 351 STOCK CORPORATIONS, ANNUAL REPORT Revised Stat- utes, Stock Corporation Law. S 30, p. 1013, 9tli ed. Banks & Bros. 1896, as amended by ch. 384, Laws of 1897. 11. ANNUAL REPORT OF STOCK CORPORA- TIONS to the Secretary of State and the County Clerk of County where principal busi- ness ofifice is located. Every domestic stock corporation and every foreign stock corporation doing business within this state, except moneyed and railroad corporations, shall annu- ally, during the month of January, or, if doing busi- ness without the United States, before the 1st of May, make a report as of January 1st, which shall state : 1. The amount of its capital stock, and the proportion actually issued. 2. The amount of its debts or an amount wliich they do not then exceed. 3. The amount of its assets or an amount which, its assets at least equal. This report shall be signed by a majority of its direct- ors, and verified by the president or vice-president, and treasurer or secretary. 352 IV- TAXABLE TEANSFEES. 1. THE TAX ""155 2. EXCEPTIONS AND LIMITATIONS 356 3. EXEMPTIONS FROM TAX 356 4. WHEN DUE 356 5. DISCOUNT; INTEREST; PENALTY 357 6. TAX UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSION 357 7. NOTICE BY BANK, ETC., TO COUNTY TREASURER. . 358 8. PENALTY FOR OMITTING SUCH NOTICE 358 g. PRESENT VALUE; HOW DETERMINED; RATE OF INTEREST 358 10. APPRAISERS 359 a. Compensation of 359 b. Witnesses' Fees 359 33 353 PAGE. II. SALARIES OF COLLECTION OFFICERS 359 a. In City and County of New York 859 Surrogate's Office 359 District Attorney's Office 360 b. In County of Erie 360 District Attorney's Office 360 c. In Kings County 360 Surrogates Office 860 d. In Oneida County 360 Surrogate's Office 360 12. PROCEEDING FOR THE COLLECTION OF TRANSFER TAXES 261 a. How taken 361 b. Costs 361 To belong to District Attorney 361 In discretion of Surrogate §61 c. Expenses of County Treasurer or Comptroller 361 d. Counsel Fees ; How Paid 362 13. RECEIPT FOR TAXES 362 May be recorded 362 14. FEES OF COUNTY TREASURER AND COMP- TROLLER 363 15. REPORTS OF COUNTY TREASURERS AND THE COMPTROLLER OF THE CITY OF NEW YORK... 863 a. To pay Taxes to State Treasurer 363 b. Interest on delayed payments 863 16. APPLICATION OF TAXES 364 354 TAXABLE TRANSFERS — THE TAX IV. TAXABLE TRANSFERS. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 220, p. 3295, 9tli ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 281. I. THE TAX. A tax shall be imposed upon the transfer of any property, real or personal, of the value of $500.00 or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the follow- ing cases : 1. When the transfer is by Will or by the Intestate Laws of this state from any person dying seized or possessed of the prop- erty while a resident of the state. 2. When the transfer is by Will or Intestate Law, of property within the state, and the decedent was a nonresident of the state at the time of his death. 3. When the transfer is of property made by a resident or by a nonresident, when such nonresident's property is within this state, by deed, grant, bargain, sale or gift made in contempla- tion of the death of the grantor, vendor or donor, or intended to take effect, in possession or enjoyment, at or after such death. 4. Such Tax shall be imposed when any such person or corpora- tion becomes beneficially entitled, in possession or expect- ancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the pro- visions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever any person or corporation possessing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, m whole or in part, a transfer taxable under the provisions of this act shall be deemed to tate place to the extent of such omissions or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by will of the donee of the power failing_ to exercise such power, taking effect at the time of such omission or failure. 6. Such Tax shall be at the rate of 5% upon the clear market value of such property, except as other- wise prescribed in the next section. 355 TAXABLE TRANSFERS — EXEMPTION — WHEN DUE Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), § 221, p. 3295, 9th ed. Banks & Bros. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 222, p. 3296, 9tll ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 284. 2. EXCEPTIONS AND LIMITATIONS. When the property or any beneficial interest therein passes by any such Transfer to or for the use of any Father, Mother, Husband, Wife, Child, Brother, Sister, Wife of a Son, Widow of a Son, Husband of a Daughter, or Child or Children Adopted, of the decedent, grantor, donor or vendor or to any person to whom any such dece- dent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually ac- knowledged relation of a parent ; or to any Lineal Descendant of such decedent, grantor, donor or vendee born in lawful wedlock, such transfer of property shall not be taxable under this Act, unless it is personal property of the value of. $10,000.00 or more, in which case it shall be taxable under this Act at the rate of i^ upon the clear market value of such property. 3. EXEMPTION. Any property devised or bequeathed to any person who is a Bishop or to any Eeligious Corporation is exempt from taxation. WHEN DUE. All taxes imposed by this article shall be due and pay- able at the time of the transfer * * * or when the persons or corporations beneficially entitled thereto shall come into possession or enjoyment thereof. 356 TAXABLE TRANSFERS — DISCOUNT, INTEREST AND PENALTY Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), § 223, p. 3397, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ell. 908), §337, p. 3299. 9th ed. Banks & Bros. 1896. DISCOUNT : INTEREST AND PENALTY. If such tax is paid within months from the accruing thereof, a discount of. 5% shall be allowed and deducted therefrom. If such tax is not paid within i8 months from the accruing thereof, interest shall he charged and collected thereon at the rate of 10^ per annum from the time the tax accrued; unless by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, such tax can not be determined and paid as herein pro- vided, in which case interest at the rate of 6% per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is re- moved, after which 10^ shall be charged. In all cases wlien a bond shall be given under the pro- visions of section 226 (Deferred payments), interest shall be charged at the rate of 6% from the accrual of the tax until the date of pay- ment thereof. TAX UPON DEVISES AND BEQUESTS IN LIEU OF COMMISSIONS. If a testator bequeath or devise property to one or more executors or trustees in lieu of their commis- sions or allowances, or make them his legatees to an amount exceeding the commissions or allowances prescribed by law for an executor or trustee, the ex- cess in value of the property so bequeathed or de- vised, above the amount of commissions or allow- ances prescribed by law in similar cases shall be taxable under this article. 357 TAXABLE TRANSFERS — NOTICE - PENALTY — PRESENT VALUE Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), S 238, p. 3299, 9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), § 330, p. 3301, 9th ed. Banks & Bros. 1896, as amended hy Laws of 1897, ch. 284. 7. NOTICE BY BANKS, ETC., TO COUNTY TREASURER. No safe deposit company, bank or other institution, person or persons holding securities or assets of a decedent, shall deliver or transfer the same to the executors, administrators or legal representatives of said decedent unless notice of the time and place of such intended transfer be served upon the County Treasurer or Comptroller at least 5 days prior to said transfer. 8. PENALTY FOR OMITTING NOTICE. Such institutions shall, upon failure to give such notice, be liable to pay the tax due on said securities or assets. 9. PRESENT VALUE, HOW DETERMINED: RATE OF INTEREST. The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being shall be determined by the rule, method and standard of mortality and value employed by the Superintendent of Insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies ; except that the rate of interest for mak- ing such computation, shall be 5 per annum. 358 TAXABLE TRANSFERS -APPKAISERS- COLLECTION OFFICERS Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), § 231, p. 3301, 9th ed. Banks & Bros. (Code, § SS18.) Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 233, p. 3303, 9th ed. Banks & Bros. 1896. 10. APPRAISERS. a. Compensation; Every Appraiser shall be paid on the certificate of the Surrogate at the rate of $3.00 per day for every day actually and necessarily em- ployed in such appraisal, and his actual and neces- sary traveling expenses and the fees paid witnesses, which fees shall be the same as those now paid to witnesses subpcDenaed to attend in courts of record, viz.: b. ^Vitness fees; per day 50 and mileage, going, if more than three miles, joer mile. 8 paid by the County Treasurer or Comptroller out of any funds he may have in his hands on account of any tax imposed under the provisions of this article. II. SALARIES OF COLLECTION OFFICERS a. In City and County of New York; Surko(Jate's Office. Transfer Tax Assistant ; salary, ^jer year $4,000.00 Transfer Tax Clerk ; salary, per year 2,4oo.OO Assistant Clerk ; salary, per year I,8oo.OO A Eecording Clerk ; salary, per year 1,300.00 Surrogate's expenses incurred in the assessment and collection of said Transfer Tax, not exceeding, per year $500.00 359 TAXABLE TRANSFERS— SALARIES OF COLLECTION OFFICERS Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), 8 233, p. 3303, 9th ed. Banks & Bros. Revised Stat- utes, Tax Law (Laws of 1896, oh. 908), 8 233, p. 3303,9th ed. Banks & Bros. 1896. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), 8 234, p. 3304, 9th ed. Banks & Bros. 1896. Laws of 1897, ch. 375, 8 1. SALARIES OF COLLECTION OFFICERS — Continued. DiSTEicT Attorney's Office. Transfer Tax Assistant ; salary, per year $3,000.00 Transfer Tax Clerk ; salary, per year 2,4oo.oo Surrogate's Process Server ; salary, per year .... l,2oo.oo District Attorney's expenses in the conduct and prose- cution of the proceedings mentioned in § 235, not exceeding, per year $500.00 The Comptroller of the city and county of New York shall retain an amount sufficient to pay the above out of any funds he may have in his hands on ac- count of said Transfer Tax. b. In the County of Erie; District Attorney's Office. Transfer Tax Assistant ; salary, per year $2,000.00 The County Treasurer of Brie county shall retain an amount sufficient to pay the above out of any funds he may have in his hands on account of said Trans- fer Tax. c. In Kings County; Surrogate's Office. Transfer Tax Assistant; salary, per year $4,000.00 Transfer Tax Clerk ; salary, per year 2,000.00 Surrogate's expenses incurred in the assessment and collection of said Transfer Tax, not exceeding, per year $500.00 The County Treasurer of Kings county shall retain an amount sufficient to pay the above out of any funds he may have in his hands on account of said Trans- fer Tax. d. In Oneida County; Surrogate's Office. Not more than two Transfer Tax Clerks at an expense of not exceeding, per year $1,200.00 The County Treasurer shall retain an amount sufficient to pay the above out of any funds he may have in his hands on account of said Transfer Tax. 360 TAXABLE TRANSFERS — PROCEEDINGS FOR COLLECTION OF TAX Revised Stat- utes, Tax Law (Laws of 1890, oh. 908) , § 235. p. 330.=i, 9th ed. Banks & Bros. 1896. 12. a. PROCEEDINGS FOR THE COLLECTION OF TRANSFER TAXES. How taken; By District Attorney, in the Surrogate's Court, upon notification from the Treasurer or Comptroller of any county that the tax is clue and unpaid. Surrogate to charge no fee for Transcripts; The Surrogate, or his Clerk, shall, upon the request of the District Attorney, Treasurer or Comptroller of the county or the Comptroller of the state, fur- nish without fee one or more transcripts of the decree, which shall be docketed and filed by the County Clerk of any county of the state without fee in the same manner and with the same effect as pro- vided by law for filing and docketing transcripts of decrees of the Surrogate's Court. b. Costs; To belong to the District Attorney ; The costs awarded by any decree, after the payment of the tax to the Treasurer or Comptroller, may be retained by the District Attorney for his own use. In the discretion of Surrogate ; Such costs shall be fixed by the Surrogate in his dis- cretion, but in any case where there is no contest, not to exceed the sum of $ioo.oo or, where there has been a contest 250.00 c. Expenses of County Treasurer or Comptroller; Whenever the Surrogate shall certify that there was probable cause for issuing a citation and taking the proceedings specified in this section, the State Treas- 361 TAXABLE TRANSFERS — KKCEIPT FROM COUNTY TREASURER Revised Stat- utes, Tax Law (Laws of lH9n, ch. 908), § 335, p. 3305, 9th ed. Banks & Bros. Revised Stat- utes, Tax Law (Laws of 1896, oil. 908) , § 336, p. 3306, 9tli ed. Baulis & Bros. 1896. PROCEEDINGS FOR THE COLLECTION OF TRANSFER TAXES — Continued. urer shall pay or allow to the Treasurer or Comp- troller of a county, all expenses incurred for the ser- vice of citations and other lawful disbursements not otherwise paid. d. Counsel Fees, How paid; Counsel, when retained to represent County Treasurer or Comptroller, shall be paid out of tax funds for his services. 13 RECEIPT FROM THE COUNTY TREAS- URER. Any person shall, upon the payment of the sum of. .50c. be entitled to a receipt from the County Treasurer of any county, or the Comptroller of the city of New York, or at his option, to a copy of a receipt that may have been given by such Treasurer or Comp- troller for the payment of any tax under this article, under the official seal of such Treasurer or Comp- troller, which receipt shall designate upon what real property, if any, of which any decedent may have died seized, such tax shall have been paid, by whom paid, and whether in full of such tax. Receipt may he Recorded ; Such receipt may be recorded in the Clerk's office of the county in which such property is situate, in a book to be kept by him for that purpose, which shall be labeled, "Transfer Tax." S62 TAXABLE TRANSFERS — FEES -REPORTS Revised Stat- utes, Tax Law (Laws of 1896, oh. 9081, g 237, p, 3306, 9th ed. Banks & Bros. 1896. I4. FEES OF COUNTY TREASURER. The Treasurer of each county and the Comptroller of the city and county of New York, shall be allowed to retain on all taxes paid and accounted for by him each year, under this article : On the first $50,000.00. 5^ On the next $50,000.00 3% On all additional sums 1% Such fees shall be in addition to the salaries and fees now allowed by law to such officers, except that in the counties of Erie and Monroe such per centum shall be credited to and belong to the county where collected. Revised Stat- utes, Tax Law (Laws of 1896, ch. 908), g 240, p, 3308, 9th ed. Banks & Bros. 1896. 15 REPORTS OF COUNTY TREASURERS AND OF THE COMPTROLLER OF THE CITY OF NEW YORK. Each County Treasurer and the Comptroller of the city of New York shall make a report, under oath, to the State Comptroller, on January, April, July and Oc- tober 1st of each year, of all taxes received by him under this article and not previously paid into the state treasury ; a. To pay Taxes to State Treasurer; He shall, at the same time, pay the State Treasurer all taxes received by him under this article and not pre- viously paid into the state treasury. , Interest on delayed payments. For all such taxes collected by him and not paid into the state treasury within 30 days from the times herein required, he shall pay inter- est at the rate of 10^ per annum. 363 TAXABLE TRANSFERS — APPLICATION OF TAXES Revised Stat- utes, Tax Law (Laws of 1896, eh. 908), 9 241, p. 3308, 9th ed. Banks & Bros. 1896. i6. APPLICATION OF TAXES. All taxes levied and collected under this article shall be paid into the treasury of the state for the use of the state, and shall be applicable co the expenses of the state government and to such other purposes as the legislature shall by law direct. 364 V. LIQUOR TAX. PAGE. I. Liquors, etc., to be drunk on or off the premises 367 2. Liquors, etc,, to be drunk off premises, sold in quantities of less than five wine gallons 367 3. Pharmacists' Liquor License 367 4. Liquors, etc., to be drunk on cars, steamboats, or vessels in this state 368 5. Additonal License to sell and deliver from vehicles 368 6. Exclusive Alcohol License 368 7. Rebate or Surrender Value 369 8. License, when transferable ; a. Fees on transfer 369 365 PAGB. 9. Certiorari 3g9 10. Injunction 37O II. Taxes, Fines and Penalties; to whom paid 37O 12. Taxes; how distributed 37O 13. County Treasurers' Fees 37O 368 LIQUOR TAX $800 00 650 00 500 00 350 00 300 00 200 00 100 00 500 00 400 00 800 00 , 200 00 100 00 75 00 50 00 Revised Stat- utes (Laws of 1896, ch. 112, §11), p. 3466, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 313. LIQUOR TAX. (1) Liquors, etc., to be drunk on or ofT the premises ; [Rebate on surrender and cancellation (g S5); transferable (g 37).] In a city of 1,500,000 or more In a city of more than 500,000, but less than 1,500,000 In a city of more than 50,000, but less than 500,000 In city or village of more than 10,000, but less than 50,000 In city or village of more than 5,000, but less than 10,000 In city or village of more than 1,200, but less than 5,000 In any other place (2) Liquors, etc., to be drunk off premises, sold in quantities of less than five wine gallons ; [Rebate on surrender and cancellation (§35); transferable (§ 87).] In a city of 1,500,000 or more In a city of more than 500,000, but less than 1,500,000 In a city of more than 50,000, but less than 500,000 In city or village of more than 10,000, but less than 50,000 In city or village of more than 5,000, but less than 10,000 In city or village of more than 1,200, but less than 5,000 In any other place (3) Pharmacists' Liquor License ; [No rebate on surrender and cancellation (§ 85), and not transferable (§ 37).] For the sale of liquors upon the written ■" 367 LIQUOR TAX Revised Stat- utes (Laws of LIQUOR TAX— (Continued). 1896, ch. 112, § 11), p. 3466, 9tli ed. Banks & Bros. 1896, as amended by Laws of 1897, ■ ch. 313. prescription of a regularly licensed phy- sician But holders of this license may sell alcohol, to be used for medicinal, mechanical or chemical purposes, without a prescription, except during prohibited hours. (4) Liquors, etc., to be drunk on cars, steamboats or vessels in the state. [Rebate allowed on surrender and canceUatlon (§ 35); transferable (§ aT).] For each bar, room or place used (sub. 6, $5 00 § 11), on each car, steamboat or vessel. . 200 00 (5) Additional License to Sell and Deliver from Vehicles; [No rebate on surrender and cancellation (§85), and not transferable (§ 3T).] Revised Stat- utes (Laws of The holder of a license under sub. 2, above, 1898, ell. 113, § 11), p. 3466, who bottles malt liquor, may sell and 9th ed. Banks & Bros. 1896, deliver from vehicles such bottled malt as amended by Laws of 1897, liquor in quantities of not less than 3 ch. 313. gallons (or 24 pint bottles) and less than 5 wine gallons at a time, upon procuring a special tax certificate. License fee therefor is, — for each vehicle so used 100 00 (6) Exclusive Alcohol License; [No rebate on surrender and cancellation (§ 25); and not transferable (§ a?).] Revised Stat- utes (Laws of 3896, ch. 113, §11), p. .3466, 9th ed. Banks & Bros. 1898, In a city of 1,500,000 or more 25 20 00 00 In a city of more than 500,000, but less than 1,500,000 as amended by ch. 313, In a city of more than 50,000, but less than Laws of 1897. 500,000 15 00 368 LIQUOR TAX Revised Stat- utes (Laws of 1896, ch. 112, §11), p. 3466, 9th ed. Banks & Bros. 1896, as amended by ch. 312, Laws of 1897. Revised Stat- utes (Liqnor Tax Law), Laws of 1896, ch. 112, g 25, p. 3i82, as amended by ch. 312, Laws of 1897. § 27, as amended by ch. 312 of Laws of 1897. Same, § 28, p. 3484, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch, 312. 34 LIQUOR TAX — Continued. In a city or village of more than 10,000, but less than 50,000 |10 00 In any other place 5 00 (Population according to last state census). (7) Rebate or Surrender Value; Under subdivisions 3, 5 and 6, § 11, none. Under subdivisions 1, 2 and 4, a pro rata rebate is made for unexpired term, pro- vided license has at least one month to run computed for full months commenc- ing with the first of succeeding month. (8) Licenses, when transferable; Certificates under subdivisions 1, 2 and 4 of § 11, are transferable upon application and the filing of new bond by the transferee. a. Fees. For indorsement on certificate of permission to assignee, receiver, executor, adminis- trator, etc., to carry on liquor traffic under said unexpired certificate under § 25. . . . 10 00 For. indorsement on certificate of permission to remove place of business under § 26. . 10 00 For indorsement of consent for transfer of certificate under § 27 10 00 (9) Certiorari upon refusal to issue or transfer liquor tax certificates, and of the revoca- tion and cancellation of a Liquor Tax Certificate. Costs on, may be awarded in favor of and against any party thereto, in such sums as in the discretion of the Justice or Court may seem proper. 369 LIQUOR TAX Revised Stat- utes (Llauor Tax Law) , Laws of 1896, cli. 112,839, p. 3487, 9th ed. Banks & Bros. 1896, as amended by Laws of 1897, ch. 312. Revised Stat- utes (Liquor Tax Law), Laws of 1898, ch. 113, 8 13, p. 3470, 9th ed. Banks & Bros. 1896, as amended by ch. 313, Laws of 1897, Revised Stat- utes (Liquor Tax Law, 8 14), p. 3470, 9th ed. Banks & Bros. 1896. LIQUOR TAX — Continued. (10) Injunction for unlawful traffic ia liquors. Costs upon the application may be awarded in favor of and against the parties thereto in the discretion of the Justice or Court. (11) Taxes, Fines and Penalties; To WHOM Paid. Under subs. 1, 2, 3 and 6of% 11. In counties containing a city of the first class : To the Special Deputy Commissioner. In all other counties : To the County Treasurer. Under subs. 4 and 5 of ^ 11. To the State Commissioner of Excise. (13) Taxes; How distributed; One-third of the taxes, fines and penalties (less amount allowed for collection) to the state. Two-thirds of the taxes, fines and penalties (less amount allowed for collection) to the town or city. (13) To County Treasurers; Fees; Compensation of County Treasurers for col- lection of Liquor Tax. Of the amount of taxes, penalties and fines collected ; — In counties containing a city of the second class • In counties containing a city of the third class . In all other counties, except in counties con- taining a city of the first class which amount shall be deducted and re- tained by him from the moneys so col- lected, and charged one-third to the state, and two-thirds to the locality to which the tax belongs. See, Excise, in Part I. 370