KFN 15910 I 327 c,l Cornell University Law Library The Moak Collection PURCHASED POR The School of Law of Cornell University And Presented February 14, 1893 IN HEnORY OF JUDGE DOUGLASS BOARDMAN FIRST DEAN OF THE SCHOOL By his Wife and Daugliter A, M, BOARDMAN and ELLEN D. WILLIAMS 3 1924 069 393 795 (JornpU 3iaui irlynol SItbrarg Cornell University Library The original of tiiis book is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924069393795 STJPPLEMEISrT TO &A.XTON'S Tax and Assessment Laws OF THE STATE OF NEW YORK, CONTAINING ALL THE GENERAL TAX AND ASSESSMENT LAWS OF THE STATE PASSED BY THE , LEGISLATURE OF 1881. By WILLIAM W. JAXTOIST, cojipileb of the "tax and assessment laws," and "excise laws of the- State of New Tobk." CHAPTEK 4. An Act to authorize the extension of the time for the collection of taxes in the several towns of this State. Passed February 4:th, 1881 ; three-fifths being present. The People of the State of New YorJc, represented in Senate and Assembly, do enaet as follows : Section 1. If any collector or receiver of taxes, in any town of this State, shall pay over all moneys collected by him, and shall make his return to the treasurer of his county, as now required by law, of all unpaid taxes on lands of non-residents, and shall renew his bond as herein provided, the time for the collection of all other taxes, and for making return thereof by him, shall be and is hereby extended to the first day of April, one thousand eight hun- dred and eighty-one ; such bond shall be renewed with such sureties as in any town shall be approved by the supervisor thereof, or, in case of his absence or inability to act, by the town clerk thereof. The penalty thereof, in any case, shall be double the amou.nt of taxes in that case remaining uncollected. The bond shall be approved in writing, and filed in the same manner as the original bond is required by law to be filed, and to have all the effect of the collector's or receiver's bond. A copy of the bond, and the. approval thereof shall, within fifteen days after the passage of this act, be delivered to the county treasurer of the county in which said town is ; but nothing herein contained shall be construed as extending the time for the payment of the state tax, or any part thereof, by the county treasurer of said county to the comptroller, as now provided by law. § 2. It shall be the duty of the Secretary of State, im- mediately after the passage of this act, to cause to be printed on slips of paper, and delivered to each county 2 SUPPLEMENT TO treasurer, a sufficient number thereof, to supply one copy to each collector or receiver of taxes in said county, and it shall be the duty of the said county treasurer to deliver one copy thereof to each collector or receiver of taxes in his county. § 3. This act shall take effect immediately. CHAPTER 46. An Act to authorize the extension of the time for the col- lection of taxes in the several towns of this State. Passed March 18th, 1881 ; three-fifths being present. The People of the State of New Yorh, represented in Senate and Assembly, do enact as follows : Section 1. If any collector or receiver of taxes, in any town of this State, shall pay over all moneys collected by him, and shall make his return to the treasurer of his county, as now required bylaw, of allimpaid taxes on lands of non-residents, and shall renew his bond as herein pro- vided, the time for the collection of all other taxes, and for making return thereof by him, shall be and is hereby ex- tended to the first day of May, one thousand eight hundred and eighty-one ; such bond shall be renewed with such sure- ties as in any town shall be approved by the supervisor thereof, or, in case of his absence or inability to act, by the town clerk thereof. The penalty thereof, in any case, shall be double the amount of taxes in that case remaining uncollected. The bond shall be approved in writing, and filed in the same manner as the original bond is required by law to be filed, and to have all the effect of the collect- or's or receiver's bond. A cojjy of the bond, and the ap- proval thereof shall, within fifteen days after the passage of this act, be delivered to the county treasurer of the county in which said town is ; but nothing herein con- tained shall be construed as extending the time for the pay- saxton's assessment laws. 3 ment of the State tax, or any part thereof, by the county treasurer of said county to the comptroller, as now provided by law. § 2. It shall be the duty of the Secretary of State, im- mediately after the passage of this act, to cause to be printed on slips of paper, and delivered to each county treasurer, a sufficient number thereof, to supply one copy to each collector or receiver of taxes in said county, and it shall be the duty of the said county treasurer to deliver one copy thereof to each collector or receiver of taxes in his county. § 3. This act shall take effect immediately. CHAPTER 97. Compensation of Supervisors. Mileage. Misdemeanor. Expenses. Eepeal. An Act to amend chapter four hundred and eighty-two of the laws of eighteen hundred and seventy-five, entitled " An act to confer on boards of supervisors further powers of local legislation and administration, and to regulate the compensation of supervisors." Passed April 13th, 1881 ; three-fifths being present. The People of the State of New York, represented in Senate and AssenibVy, do enact as follows : Section 1. Section eight of chapter four hundred and eighty -two of the laws of eighteen hundred and seventy- five, entitled " An act to confer on boards of supervisors further powers of local legislation and administration, and to regulate the compensation of supervisors," is hereby amended so as to read as follows : § 8. For the services of supervisors, except in the counties of New York, Albany, Rensselaer and Kings, at the ses- 4 SUPPLEMENT TO sions of their respective boards, eacti supervisor shall receive from the county, compensation at the rate of three dollars per day, for each day's actual attendance theteat, including the whole day of twenty-four hours ; each supervisor shall also receive, from the county for his services in making a copy of the assessment-roll of his town or ward, including the extension of the tax list to be delivered to the collector or receiver of taxes, compensation at the rate of three cents for each written line, for the first one hundred written lines on said roll and list, and two cents per line as aforesaid for the second hundred written lines, and one cent per line as aforesaid for all written lines in excess of three hundred ; he shall also receive mileage at the rate of eight cents per mile for once going and . returning from his residence to the place where the sessions of the board shall be held, by the most usual route, for each regular or special session provided for by this act. No other compensation, fee, charge or allowance of any kind, shall be made to any supervisor, for his services, except such as shall be by law a town charge ; and any supervisor who shall receive or vote for any allowance in violation of the provisions of this section shall be deemed guilty of a misdemeanor, and shall on conviction pay for the use of the county such penalty as the court having cognizance of such oifense shall adjudge, not exceeding two hundred and fifty dollars. But nothing in this section shall forbid the payment to any supervisor of his actual expenses incurred in any investigation or other duty which may be lawfully committed to him by the board, and which shall require liis attendance at any place away from where he shall reside, and five miles or more distant from the place where the board shall hold its sessions, and all provisions of law inconsistent with this section are here- by repealed. § 2. This act shall take effect immediately. saxton's assessment laws. CHAPTER 166. An Act requiring supervisors to make and forward to the comptroller of this State lists of corporations, joint- stock companies and associations. Passed April 30th, 1881 ; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows : Section 1. The supervisors of each town, ward, city or district in this State for which a supervisor is elected shall, on or before the first day of May in each year, make an accurate list of every corporation, joint-stock company and association incorporated by this or any other State or coun- try, located or doing business in such town, ward, city or district for which such supervisor has been elected, and shall forthwith forward the same to the comptroller of this State, verified by their oath before some magistrate or per- son authorized to administer oaths, to the effect that such list is full and complete to the best of their knowledge, in- formation and belief. § 2. The comptroller of this State shall, on or before the fifteenth day of April in each year, forward to the said supervisors suitable forms for making up the said lists so required to be sent to him. § 3. This act shall take effect immediatelv. CHAPTEE 203. An Act to authorize the burial of the bodies of any honor- ably discharged soldier, sailor or. marine, who shall hereafter die without leaving means sufiScient to defray funeral expenses. Passed May ith, 1881 ; three-fifths being present. The People of the State of New Yorh, represented in Senate a/nd Assenibl/y, do enact as follows : SUPPLEMENT TO Section 1. It shall be the duty of the superintendent of the poor in the several counties of this State, or of such other officers as are charged with the duties of caring for the poor under existing laws, and by whatever other name they may be known, to cause to be interred the body of any honorably discharged soldier, sailor, or marine, who served in the army or navy of the United States, and who shall hereafter die without leaving means sufficient to defray the expenses of his funeral. § 2. Such interment shall be in the county where the de- ceased died, or in the county adjoining ; if practicable, in a cemetery or plot set apart or used for the burial of soldiers and sailors, but such burial shall not be made in a cemetery, or in any cemetery or plot, used exclusively for the burial of the pauper dead. The grave of any such deceased sol- dier, sailor or marine shall be marked by the name of the deceased, and if possible, the organization to which he be- longed or in which he served. The expense of any such burial shall not exceed thirty-five dollars ; and the expense of said burial as above provided for shall be a charge upon and shall be paid by the county in which the said soldier, sailor, or marine shall have died ; and the Board of Supervisors of such county is hereby authorized and directed to audit the account and to pay the expense of such burial, in the same manner in which the accounts of the said over- seer of the poor, or of such other officer as shall be charged with the performance of such duty as above provided, shall be audited and paid. § 3. This act shall take effect immediately. CIIAPTEE 249. An Act to amend chapter two hundred and ninety-one of the laws of eighteen hundred and seventy, entitled " An act for the incorporation of villages." Passed May 12th, 1881 ; three-fifths being present. The People of the State of New York, represented in Senate and AssemhVy, do enact as follows ; saxton's assessment laws. 7 Section 1. Section five of title six of chapter two' hundred and ninety-one of the laws of eighteen hundred and seventy, entitled " An act for the incorporation of villages," is here- by amended so as to read as follows : § 5. All taxes or assessments wlych shall remain unpaid for thirty days after the final return of said warrant shall bear interest at the rate of twelve per centum per annum, from and after the date of said return, and shall be collected as herein provided, or by suit against the party liable to pay such assessment or tax, or the same, if not so collected, shall be added to the amount or sum taxed or assessed against such party or parties to the next annual tax or assessment ; and when so added the total sum or amount shall be collected in the same manner, or either of them, as herein provided. But this act shall not in any manner affect the liability of the collector and his sureties on the bond given by him. § 2. This act shall take effect immediately. See Saxton's " Tax Laws," pp. 166, 167. CHAPTER 271. An Act to confirm and levy certain assessments and taxes imposed upon shareholders in the several national and State banks in the city of Albany, assessed and im- posed dimng the year eighteen hundred and eighty. Passed May 13th, 1881 ; three-fifths being present. The People of the State of New Yoric, represented in Senate and Assembly, do enact as follows : Section 1. The amounts of all assessments attempted to be levied and taxes imposed upon the shareholders in national and state banks in the city of Albany during the year eighteen hundred and eighty, as the same now appear of record in the assessment -roll of the sixth ward in said city, and now in the hands of the receiver of taxes therein, are hereby assessed and levied upon such shareholders whose names now appear in said assessment-roll as assessed upon their bank shares ; such assessment and taxes being the 8 SUPPLEMENT TO same in amount as would have been legally imposed upon and collected from said shareholders, in case the assessors of the city of Albany had complied with all the provisions of law relating to the assessment and collection of taxes in and for said city. The assessment hereby made being only levied and assessed upon those stockholders in the several banks aforesaid, who have not paid the tax attempted to be legally assessed against them by the assessors of said city ; provided, however, that the time limited for any party ag- grieved to procure a writ of certiorari to review such assess- ment upon the ground that it is unequal in that the assess- ment has been made at a higher proportionate valuation than other property on the same roll by the same officers, and that the petitioner is or will be injured by such unequal assessment, pursuant to the provisions of chapter two hun- dred and sixty-nine of the laws of eighteen hundi'ed and eighty, entitled " An act to provide for the review and correction of illegal, erroneous or unequal assessments," shall not be deemed to have expired until fifteen days after this act becomes a law. § 2. The tax attempted to be legally assessed by said Board of Assessors of Albany, upon shareholders in national and State banks in the city of Albany, is hereby legalized and confirmed with reference to those shareholders who have already paid the amount of such tax. § 3. Th^ receiver of taxes of the city of Albany and the marshal thereof are hereby commanded to collect the amount of the tax hereby levied and assessed against the stockholders in said banks, in the same manner and by the same proceedings and at the same time as if the assessments hereby made and levied had been regularly and duly made and levied by the assessors of the city of Albany in the year eighteen hundred and eighty, and as if such assessment were legal and valid. § 4. This act -shall take effect immediately. The " act to provide for the review and correction of illegal, erroneous, or unequal assessments," Cli. 269, Laws 1880. See Saxton's " Tax Laws," pp. 103-105. saxton's assessment laws. '•■ 9 CHAPTEE 293. Ab Act to amend section two of title one of chapter thir- teen of part one of the Eevised Statutes. Passed May 18th, 1881 ; three-lifths being present. The People of the State of New York, represented in Senate and Assemhly, do enact as follows : Section 1. Section two of title one of chapter thirteen of part one of the Eevised Statutes is hereby amended so as to read as follows : § 2. The term " land," as used in this chapter, shall be construed to include the land itself above and under water ; all buildings and other articles and structures, substructures and superstructures erected upon, under or above, or affixed to the same ; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon ; all bridges ; all telegraph lines, wires, poles and appurten- ances ; all surface, underground or elevated railroads ; all railroad structures, substructures and superstructures, tracks and the iron thereon ; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or grounds; all mains, pipes and tanks laid or placed in, upon, above or ui^der any public or private street or place ; all trees and underwood growing upon land ; and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the State. The term " real estate" and " real property," whenever they occur in this chapter, shall be construed as having the same meaning as the term "land " thus defined. §'2. This act shall take effect immediatel}'. See Saxton's " Tax Laws," p. 31. CHAPTEE 310. An Act making . appropriations for the payment of the principal and the interest of the canal debt for the fiscal year commencing on the first day of October, one thou- sand eight hundred and eighty-one. 1© SUPPLEMENT TO Passed May 19th, ISSl'; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows : Section 1. The saxa of five hundred and thirty-eight thousand six hundred and two dollars is hereby appropriated out of the sinking fund under section three of article seven of the Constitution, to pay the interest on the debt contracted under said section, as the same shall become due during the fiscal year commencing October first, one thousand eight hundred and eighty-one. § 2. If, after paying the expenses of collection, superin- tendence and ordinary repairs of the canals for the fiscal year commencing on the first day of October, one thousand eight hundred and eighty-one, there shall be any surplus of the revenues of the canals, such surplus is hereby appropri- ated to the sinking fund for the extinguishment of the prin- cipal and payment of the interest of the loans made under section three of article seven of the Constitution. CHAPTER 332. Eelating to L. 1880, cli. 542. Capital stock of corporations, etc., not exempt by said act from assessment and taxation. Taxes levied by local authorities ratified and confirmed. Certain taxes paid by corporations in 1880 to comptroller to be credited to said corporations on taxes in 1881. An Act to declare the legality of and to confirm the assess- ment and taxation of certain corporations, joint-stock companies and associations in the city of JSTew York in the year eighteen hundred and eighty, and to allow a credit to certain corporations for taxes assessed to them in said year and paid. Passed May 20th, 18.81 ; three-fifths being present. TJie People of the State of New York, represented in Senate and Assembly, do enact as follows ; saxton's assessment laws. 11 Section 1. The corporations, joint-stock companies and associations mentioned in chapter five hundred and forty- two of the laws of eighteen hundred and eighty, entitled " An act to provide for raising taxes for the use of the State upon certain corporations, joint-stock companies and associ- ations," which were, prior to the passage of that act, tax- able in the city of New York, and the capital stock of any such corporation, joint-stock company and association shall be deemed not to have been exempted by said act from assessment or taxation for State and local purposes in the year eighteen hundred and eighty by the local authorities of that city, and the assessment of the capital stock of every such corporation, joint-stock company and association for the purpose of taxation in said year by such local authori- ties, and the taxes levied by said local authorities in that year upon the capital stock of every such corporation, joint- stock' company or association, and all proceedings in relation to the making of such assessments and the levying such taxes are hereby ratified, confirmed and legalized ; provided, however, that nothing in this act contained shall deprive any such corporation, joint-stock company or association of the right to contest the legality of any such assessment and taxes upon any existing legal ground, except the ground only that such corporations, joint-stock companies or as- sociations were exempt by law from taxation for State and local purposes in said year by said local authorities ; and provided also that such taxes so levied may be paid without interest or penalty within thirty days after the passage of this act. § 2. When any State tax for the year eighteen hundred and eighty imposed by section three of said chapter five hundred and forty-two of the laws of eighteen hundred and eighty on any corporation mentioned in the first section of this act shall have been paid prior to the passage of this act, to the comptroller of the State, any part whereof shall have been included in the tax upon such corporations so levied by the said local authorities of the city of J^ew York, the surn 'so paid and so included shall be credited by the comptroller 13 SUPPLEMENT TO to the corporation making such payment, and be deducted by him from the tax upon ■ such corporation for State pur- poses imposed by said section three of said chapter five hun- dred and forty-two or laws amendatory thereof, and to be collected from such corporation for the year eighteen hun- dred and eighty-one. The amount so paid and included and so to be credited and deducted from the tax upon any such corporation under said section three of chapter five hundred and forty -two of the laws of eighteen hundred and eighty shall be fixed and adjusted by the comptroller, whose adjustment shall be conclusive upon such corporation for the purposes of this act. § 3. This act shall talie effect immediately. Act of 1880, chap. 542. See Saxton's " Tax Laws," pp. 64^71. CHAPTEE 353. An Act in relation to taxation and incurring debt in incor-" porated villages. Passed May 25th, 1881. The People of the State of Mew York, represented in Senate am,d Assemhly, do enact as follows : Section 1. Whenever at a general or special election in any incorporated village of this State, any resolution or prop- osition for a purpose involving taxation or the incurring of debt in or by such village shall have been rejected, no reso- lution or proposition embracing the same or any similar pur- pose shall be again submitted to vote in such village before the next annual election thereafter, except when the neces- sity of the occasion for the same shall have arisen after the rejection of such resolution or proposition. § 2. This act shall take effect immediately. saxton's assessment laws. 13 CHAPTEE 361. President or treasurer to make annual report to comptroller on or before the 15tl» of November. In case when dividend has not been declared, treasurer and secre- tary to estimate and appraise capita] stock. Certificate of appraisal and copy oaths to be forwarded to comp- troller. When comptroller may make valuation. Appeal. Comptroller to add ten per centum to tax in case of failure to make report. In case of failure for one year, comptroller to report fact to gov- ernor. Annual tax. Amount. Tax to be paid between the Ist and 15th of January in each year. President or other officer of insurance companies to make report to comptroller annually. What report to contain : amount of tax. Insurance companies to pay tax. Amount. Tax on railroad, canal, steamboat, and other companies. Rate of tax. Tax under section six to be paid annually. President, etc., to transmit to comptroller statement under oath. Companies to be exempt from taxation, except real estate. Taxes to be applied to the ordinary expenses of State. An Act to amend chapter five hundred and forty -two of the laws of eighteen hundred and eighty, entitled " An act to provide for raising taxes for the nse of the State upon certain corporations, joint-stock companies and associations." Passed May 26th, 1881 ; three-fifths being present. The Pecyple of the State of New Yorh, represented in Senate and Assemhl/y, do enact as follows : . Section 1. Chapter five hundred and forty-two of the laws of eighteen hundi-ed and eighty, entitled " An act to provide for raising taxes for the use of the State upon cer- tain corporations, joint-stock companies and associations," is hereby amended so as to read as follows : 14 ; SUPPLEMENT TO § 1. Hereafter it shall be the duty of the president or treasurer of every association, corporation or joint-stock company liable to be taxed on its corporate franchise or business, as provided, in section three of this act, to make report in ^\•riting to the comptroller, annually, on or before the fifteenth day of !N"ovembei', stating specifically the amount of capital paid in, the date, amount and rate per centum of each and every dividend declared by their re- spective corporations, joint-stock companies or associations, during the year ending with the first day of said month. In all cases where any such corporation, joint-stock com- pany or association shall fail to make or declare any divi- dend upon either its common or preferred stock during the year ending as aforesaid, or in case the dividend or divi- dends made or declared upon either its common or preferred stock during the year ending as aforesaid, shall amount to less than six per centum upon the par value of the said com- mon or preferred stock, the treasurer and secretary thereof, after being duly sworn or affirmed to do and perform the same with fidelity, according to the best of their knowledge and belief, shall, between the first and fifteenth days of November, in each year in which no dividend has been made or declared as aforesaid, or in which the dividend or dividends made or declared upon either its common or pre- ferred stock amounted to less than six per centum upon the par value of said common or preferred stock, estimate and appraise the capital stock of such company upon which no dividend has been made or declared, or upon the par value of which the dividend or dividends made or declared amounted to less than six per centum, at its actual value in cash, not less, however, than the average price which said stock sold for during said year ; and when the same shall have been so truly "estimated and appraised, they shall forth- with forward to the comptroller a certificate thereof, accom- panied by a copy of their said oath or affirmation, by them* signed, and attested by the magistrate or other person qual- ified to administer the same ; provided, that if the comp- troller is not satisfied with the valuation so made and re- saxton's assessment laws. 15 turned, he is hereby authorized and empowered to make a valuation thereof and to settle an account upon the valuation so made by him for the taxes, penalties and interest due the State thereon ; and any association, corporation or jbint- stock company dissatisfied with the account so settled, may within ten days appeal therefrom to a board consisting of the Secretary of State, Attorney -general and State Treasurer which board, on such appeal, shall affirm or correct the ac- count so settled by the comptroller, and the decision of said board shall be final ; but such appeal shall not stay proceed- ings unless the full amount of the taxes, penalties and interest as due on said account, as settled by the comp- troller, be deposited with the State Treasurer. § 2. If the said officers of any such coi-poration, joint- stock company or association shall neglect or refuse tO' furnish the comptroller, on or before the fifteenth day of ITovember of each and every year, with the report aforesaid,, or the certificate of appraisement, and oath or affirmation, as; the case may be, as required by the first section of this act,. or to pay the tax imposed on such corporation,' company or- association within fifteen days after the first of January as provided in the fourth section of this act; it shall be the duty of the Comptroller of the State to add ten per centum to the tax of said corporation, company or association, for each and every year for which such report or certificate of appraise- ment and oath or affirmation were not so furnished, or for which such tax shall not have been paid, which percentage shall be assessed and collected with the said tax in the usual, manner of assessing and collecting such taxes; provided, that if said officers of any such corporation, joint-stock company or association shall intentionally fail to comply T\ath the provisions of the first or fourth section of this act. for one year, the comptroller shall report the fact to the Governor, who, if he shall be made satisfied that such fail- ure was' intentional, shall thereupon direct the Attorney- general to take proceedings, in the name of the people of this State, to declare the charter or privileges of said corpo- ration, joint-stock company or association forfeited, and at 3 16 SUPPLEMENT TO an end ; and for snch intentional failure duly found, the charter and privileges of every such corporation, company or association shall cease, end, and be determined. § 3. Every corporation, joint-stock company or association whatever, now or hereafter incorporated or organized under any law of this State, or now or hereafter incorporated or organized by or under the laws of any other State or coun- ty and doing business in this State, except savings banks, and institutions for savings, life insurance companies, banks and foreign insurance companies, and manufacturing cor- porations carrying on manufacture within this State, which exception shall not be taken to include gas companies or trust companies, shall be subject to and pay a tax, as a tax upon its corporate franchise or business, into the treasury of State annually, to be computed as follows : If the di- vidend or dividends made or declared by such corporation, joint-stock company or association, during any year ending with the first day of November, amount to six or more than six per centum upon the par value of its capital istock, then the tax to be at the rate of one- quarter mill upon the capital stock for each one per centum of divi- dends so made or declared ; or if no dividend be made or declared, or if the dividend or dividends made or declared do not amount to six per centum upon the par value of said capital stock, then the tax to be at the rate of one and one-half mills upon each dollar of a valuation of the said capital stock made in accordance with the provisions of the first section of this act ; and in case any such corporation, joint-stock company or association shall have more than one kind of capital stock as, for instance, common and pre- ferred stock, and upon one of said stocks a dividend or dividends amounting to six or more than six per centum upon the par value thereof has been made or declared, and upon the other no dividend has been made or declared, or the dividend or dividends made or declared thereon amount to less than six per centum upon the par value thereof, then the tax shall be at the rate of one-quarter mill for each one per centum of dividend made or declared saxton's assessment laws. 17 upon the capital stock, upon the par value of which the dividend or dividends made or declared amount to six or more than six per centum, and in addition thereto, tax shall be charged at the rate of one and one-half mills upon each dollar of a valuation, made also in accordance with the provisions of this act, of the capital stock upon which no dividend was made or declared, or upon the par value of wrhich the dividend or dividends made or declared did not amount to six per centum. § 4. It shall be the duty of the treasurer or other officer having charge of any corporation, joint-stock company or association, upon which a tax is imposed by either of the preceding sections of this act, to transrnit the amount of said tax to the treasury of the State within fifteen days after the fijst day of January in each and every year. § 5. Hereafter it shall be the duty of the president, sec- retary, or other proper officer of every insurance company and every association organized or incorporated by or under any law of this State, and of every person or partnership doing an insurance business in this State (except life in- surance companies, and purely mutual beneficial associa- tions, whose fund for the benefit of members, their fami- lies, or heirs, is made up entirely of contributions of their members, an^ the accumulated interest thereon), to make report in writing to the comptroller annually upon the first day of August in each year, after the first day of August, eighteen hundred and eighty-one, setting forth the entire amount of premiums received on business done in this State by such company or association, person or partnership dur- ing the year ending with the preceding thirtieth day of June, whether the said premiums were in money or in the . form of notes, credits, or any other substitute for money, and every such company, association, person or partnership shall pay into the State Treasury, at the date' aforesaid, a tax, as a tax on its corporate franchise or business, at the rate of eight- tenths of one per centum upon the gross amount of said premiums. And every company or association organized under the laws of any other State or county, and 18 SUPPLEMENT TO every person or partnership doing an insurance business in this State, except as aforesaid, shall pay into the Treasury on the first day of August in each year a tax at the rate of eight-tenths of one per centum on their gross premiums re- ceived by them on business transacted in this State during the year ending with the preceding ' thirtieth' day of June, vsrhether the said premiums were in money or in the form of notes, credits, or any other substitute for money. And every such company, association, person, partnership, or the agents and officers thereof in this State, shall malce report in writing to the comptroller annually upon the first day of August in each year, setting forth the entire amount of pre- miums received during the period aforesaid. Provided, that the reports above required shall- be made under oath or affirmation, and that it shall be the duty of the Comptroller of the State to add ten per centum to the account of any company, association, person, or partnership, which shall neglect or refuse for a period of thirty days to make the said report, or to pay into the State Treasury the tax imposed by tliis section. And it shall also be the duty of the president, secretary, or other proper officer of each and every insurance company, association, partnershi]), and of every person liable to be taxed under this section, to make a report in writing to the comptroller on the first day of August, eighteen hundred and eighty-one, under oath or affirmation, of the entire amount of premiums received on business done in this State during the six months ending with the preceding thirtieth day of June, and to pay a tax at the rate of eight-tenths of one per centum thereon. And it shall be the duty of the Comptroller of the State to add ten per centum to the account of any company, association, person or partnership, which shall neglect or refuse for a period of thirty days to make the said report, or to pay into the State Treasury the tax imposed. § 6. In addition to the taxes above provided for, every corporation formed for railroad, canal, steamboat, ferry, express, navigation or transportation purposes, and every SAXTO-N's ASSESSMENT LAWS. 19 elevated railway company, and every other corporation, joint-stock company or association now or hereafter incorpo- rated or organized by or under any law of this State, or now or hereafter incorporated or organized by or under the laws of any other State or county and doing, business in this State, and owning, operating or leasing to or from another corporation, joint-stock company or association, any railroad; canal, steamboat, ferry, express, navigation, pipe line or transportation route or line, or elevated railway, or other device for the transportation of freight or passengers, or in any. way engaged in the business of transporting freights or passengers, and every telegraph company or telephone com- pany incorporated under the laws of this' or any other State and doing business in this State, and every express company or association, "palace car or sleeping car company or associ- ation incorporated or unincorporated, doing business in this State, shall pay to the State Treasurer for the use of the State, as a tax upon its corporate franchise or business in this State, a tax, at the rate of five-tenths of one per centum upon the gross earnings in this State of said corporation or company or association, for tolls, transportation,, telegraph, telephone or express business transacted in this State. § 7., The tax imposed under section six of this act shall, after the first day of August, eighteen hundred and eighty- one, be paid annually on the first day of August of each year. It shall be the duty of the president, secretary or other proper officer of the corporations, joint-stock compa- nies or associations referred to in section six of this act to transmit to the, comptroller, on the first day of August in each ' year, a statement under oath or affirmation of the amount of the gross earnings of the said associations, cor- porations or joint-stock companies derived from all sources during the year, ending with the preceding thirtieth day of June, together with the amount of tax imposed thereon by section six. And it shall also be the duty of the president, secretary or other proper officer of the corporations, joint- stock companies or associations referred to in section six of this act, to transmit to the comptroller on the first day of 20 SUPPLEMENT TO August, eighteen Tmndred and eighty-one, a statement tinder oath or affirmation of the amount of the gross earnings of the said associations, corporations, or joint-stock companies derived from all sources during the six months ending with the thirtieth day of June, eighteen hundred and eighty-one, together with the tax imposed thereon by section six of this act. And if any such corporation, joint- stock company or association shall neglect or refuse, for a period of thirty days after any tax imposed by sections six or seven of this act becomes due, to make returns or to pay the same, the amount theresof , with the addition of ten per centum thereto, shall be collected for the use of the State as other taxes are recoverable by law from such corporation, joint-stock company or association. , § 8. The corporations, joint-stock companies and associa- tions mentioned in this act as taxable shall hereafter be ex- empt from assessment and taxation for State purposes, ex- cept upon their real estate and as herein provided ; but they shall in all other respects be liable to assessment and tax- ation as heretofore. § 9. The taxes imposed by this act, and the revenue de- rived therefrom, shall be applicable to the payment of the ordinary and current expenses of the State, and if any cor- poration, joint-stock company, person, partnership or asso- ciation shall neglect or refuse to pay any tax by this act re- quired to be paid, the same may be sued for in the name of the people of the State, and recovered in any court of com- petent jurisdiction, in an action to be brought by the attorney-general at the instance of the comptroller. § 10. All obligations, habilities and taxes heretofore in- curred or imposed under said act, chapter five hundred and forty -two of laws of eighteen hundred and eighty, are saved, and shall be enforced as if the said act had not bepn hereby amended. § 2. This act shall take effect immediately. See Saxton's '' Tax Laws," pp. 64-71. saxton's assessment laws. 31 CHAPTER 402. Supervisors to f urnisb comptroller with maps of lauds charged with taxes. Treasurer to transmit to comptroller certified lia,ts of lands bid ia by the county. Duties of clerk. Sale of lands. When comptroller to issue certificate. Time for redemption. Bids for State. Certificate of sale to be made by comptroller. Comptroller to transmit certificates to county treasurer. When treasurer to transmit unsold certificates to the comptroller. An Act further to amend chapter four hundred and twenty- seven of the laws of eighteen hundred and fifty-five entitled " An act ia relation to the collection of taxes on lands of non-residents, and to provide for the sale of such lands for unpaid taxes. ' ' Passed May 27th, 1881 ; three-fifths being present. The People of the State of New York, refresented in Senate and Assembly, do enact as follows : Section 1. Section forty -three of chapter four hundred and twenty-seven of the laws of eighteen hundred and fifty- five, entitled " An act in relation to the collection of taxes on lands of non-residents, and to provide for the sale of such lands for unpaid taxes," is hereby amended so as to read as follows : § 43. 1. "Whenever the comptroller, preparatory to a sale of lands for taxes, shall deem it necessary in order to test the correctness of the descriptions thereof, he may apply to the Board of Supervisors of any county for maps of any tracts of lands charged with taxes, and returned from such county. And the Board of Supervisors to whom such ap- plication shall be made shall furnish such maps, at the expense of the county, if they can be procured, and i| not, they shall then furnish such descriptions of the lands as they can obtain, with a statement of the quantity in each sub- division, if the same be divided. 23 SUPPLEMENT TO 2. It sliall be the duty of the treasurer of each of the counties of Cattaraugus, Chautauqua, Monroe, Oswego, Suffolk and Sullivan, and of every other county for which there may, at the time, be a speciallaw authorizing and di- recting the treasurer thereof, to sell " lands of non-residents' f for unpaid taxes thereon, and by and under the provisions of which such taxes are not to be returned to the comp- troller, and he is hereby required to transmit to the comp- troller, at least one month prior to any State tax sale, a cer- tified list or statement of all lands bid in in the name of his county at, or transferred to his county from, any tax sale, or to which his said county may have acquired tax title, the deed for which has not been recorded in the office of the clerk of his said county, which may then be liable to be sold at said sale. 3. It shall be the duty of the clerk of each of the several counties of this State, and he is hereby required to transmit, to the comptroller, on the receipt of a list of the lands liable to be sold at any State tax sale, and at least one month prior to such sale, a certified list of all lands then on record in his office, or lands the deeds for which are in his office for record, then owned by his said county, and liable to be sold at such sale. § 2. Section forty-four of said act is hereby amended so as to read as follows : § 44. On the day mentioned in the notices, the comptrol- ler shall commence the sale of such lands, and shall continue the same from day to day, until so much of each parcel shall be sold as will be sufficient to pay all the taxes due thereon for the years for the taxes of which said sale shall be made, with the interest and charges thereon ; but no lot, piece or parcel of land against which the people of the State of 'Sew York then hold a bond or lien, for any part of the purchase- money thereof, or unpaid interest thereon, shall be sold at such sale. § 3. Section forty-eight of chapter, four hundred and twenty-seven of the laws of eighteen hundred and fifty-five, as amended by chapter one hundred and fifty -two of the laws SAXTOJi's ASSESSMENT LAWS. 33 I of eighteen hundred and seventy-eight, is hereby amended so as to read as, follows : § 48. When the comptroller shall have conceled any sale in the manner provided in section forty-seven of this act, he may issue a certificate of such sale to any' other person who will pay the amount for such certificate which would be payable therefor by the original purchaser, in case the said sale had not been canceled, or, if such certificate can- not be sold, he shall transfer the same, if the land described thereon is in the county of Cattaraugus, Chautauqua, Mon- roe, Oswego, Suffolk, Sullivan or any other county for which there may, at the time, be a special law authorizing and directing the treasurer thereof to sell " lands of non- residents" for unpaid taxes thereon, and by and under the provisions of which such taxes are not to be returned to the comptroller, to said county in which said land is located- ; but' if it be located in any other county, he shall, in such case, transfer the same to the people of the State ; but in all cases where either a county or the people of the State become the purchaser by such transfer the whole quantity of land liable, to sale for the parchase-money mentioned in sach certificate shall be covered by such purchase, the same as if no person had offered, to bid therefor at the sale. § 4. Section fifty of chapter four hundred and twenty- seven of the laws of eighteen hundred and fifty-five is here- by amended so as to read as follows : § 50. The owner or occupant of any land so sold for taxes, or any other person, may redeem the same, as here- inafter provided, at any time within two years after the last day of such sale, by paying to the State Treasurer, on the certificate of the comptroller, for the use of the purchaser, his heirs or assigns, the sum mentioned in the certificate of sale therefor, with interest thereon at the rate of ten per centum per annum, from the date of such . certificate of sale ; but until such redemption shall be made, neither such owner nor occupant, nor any other person, shall have any right to despoil such land of its value by the destruction or removal of any building, or by the cutting, removal or de- 34 SUPPLEMENT TO struction of timber or other valuable products growing, ex- isting, or being tbereon. The purchaser of ^ny wild, vacant or unoccupied land at such sale, or the assigns of such purchaser, shall have no right or authority to enter upon or exercise acts of ownership over such land, until the expiration of the two years allowed for the redemption thereof from such sale ; but such purchaser, whose bid therefor shall have been fully paid, or the assignee or repre- sentative of such purchaser at such sale may, at any time within twenty -three months from the last day of said sale, serve, or cause to be served, a notice on any person despoil- ing said land, or on any person interested in such despolia- tion ; which notice may be served personally or by leaving the same at the residence of such person with any member of his family of suitable age and discretion, and shall state that such land, describing it substantially as sold, was sold for taxes by the comptroller, and that unless the said land be redeemed within one month from the date of the service of such notice, an action to recover the value of the build- ings or products destroyed or removed therefrom from the date of the said sale thereof will be instituted against any or all persons concerned in such depredations. And, if such land shall not be redeemed from said sale within one month from the day of the service of such notice, then the person or persons engaged- or interested in making such dep- redations shall be, liable, if adjudged guilty by the court before which such action is held to pay to the holder of the said tax sale certificate therefor, the full value of any build- ing so destroyed or removed therefrom, and of the timber, bark or other products so cut, destroyed or removed there- from from the date of the said tax sale of said land to the termination of said action. § 5. Section sixty-six of said act is hereby amended so as to read as follows ; § 66. 1. It shall be the duty of the comptroller, at any tax sale held by him, to bid in for the State all lands liable to sale thereat then belonging to the State or that are then mortgaged to the commissioners for loaning certain moneys saxton's assessment laws. 25 of the United States ; and to bid in for each of the counties of the State all other lands liable to be sold thereat then belonging to said counties, respectively, and also all lands which may have been bid in by or for said counties, re- spectively, at any tax sale which has not been canceled, or from which said lands may not have been duly redeemed, and to reject any and all other bids which may be made for any or all of said lands. 2. It shall further be the duty of the comptroller, at any such sale, to bid in for each of the counties of Cattaraugus, Chautauqua, Monroe, Oswego, Suffolb and Sullivan, and for all other counties for which there may at the time be special laws authorizing and directing the treasurer thereof to sell " lands of non-residents" for unpaid taxes thereon and by and under the provisions of which such taxes are not to be returned to the comptroller, respectively, every lot of land in each of said counties, respectively liable to be sold at said sale, for which no person shall offer to bid, and to bid in for the State every other lot of land liable to be sold at said sale for which no person shall so offer to bid. 3. Certificates of sale for all lands bid in by the comp- troller under the provisions of subdivisions one and two of this section shall be made by the comptroller, which shall describe the lands purchased and specify the time when a deed therefor can be obtained. Such purchases shall be subject to the same right of redemption as purchases by in- dividuals ; and if the lands so sold shall not be redeemed, the comptroller's deed therefor shall have the same effect, and become absolute in the same time, and on the perform- ance of the like conditions, as in the case of sales and con- veyances to individuals. § 4. The comptroller shall charge to each county, re- spectively, on the books of his office, the amount for which it may be liable, by reason of any and all purchases made in accordance with the preceding provisions of this section. Such amount shall become due on the last day of each tax sale, respectively, and shall be payable in the same manner as the State tax is now required by law to be paid. 26 SUPPLEMENT TO 5. The comptroller shall, as soon as practicable after each tax sale, transmit the certificates of sale for said lands to the treasurer of each of said counties, respectively, on receipt of which, said treasurer shall enter the same, in their proper order, in a book to be provided 'by him for such purpose, and shall have, unless otherwise directed by the Board of Supervisors of his county, full power" and authority, until the expiration of two years from the last day of said sale, to sell and assign any or all of said certificates for any land not at the time owned by his county, on payment therefor, into the county treasury, of the amount for which the land described thereon was sold at said tax sale, with interest thereon .from, the date of such tax sale to the date of such sale and assignment by him. Any such sale and assignment shall be duly and fully entered by such county treasurer in the book aforesaid, which book shall be a part of the records of the county. 6. In case said tax sale certificate or certificates shall not have been sold or assigned by the respective county treas- urers on or before the expiration of two years from the last day of said sale, each of said county treasurers shall then transmit such unsold certificate or certificates to the comp- troller, who shall issue to the Board of Supervisors of each county, respectively, a deed or deeds for all the lands de- scribed thereon then remaining unredeemed, or the sale of which has not been canceled. The title thus acquired by the Boards of Supervisors shall be held by them in trust for their respective counties, and may be disposed of by them at such times and on such terms as shall be determined on by a majority of such board at any regular or special meet- ing thereof. § 6. All acts and parts of acts inconsistent with the pro- visions of this art are hereby repealed. § T. This act shall take effect immediately. See Saxton's " Tax Laws," pp. 217, 230, 226. saxton's assessment laws. 27 CHAPTEE 411. •An Act to amend chapter five hundred and eighty of the laws of eighteen hundred and eighty, entitled "An act to amend chapter four hundred and thirty-six of the laws of eighteen hundred and seventy-seven, en- titled ' An act in relation to county treasurers. ' ' ' Passed May 28th, 1881 ; three fifths being present. The 'People of the State of New York, represented in Senate and Assembly, do enact as follows : Section 1. Section one of chapter five hundred and eighty of the laws of eighteen hundred and eighty, entitled ' ' An act to amend chapter four hundred and thirty-six of the laws of eighteen Tiundred and- seventy-seven, entitled ' An act in relation to county treasurers,'" is hereby amended so as to read as follows : § 1. Section eleven of chapter four hundred and thirty- six of the laws of eighteen hundred and seventy-seven, en- titled " An act in relation to county treasurers," as amended by chapter two hundred and thirty-three of the laws of eighteen hundred and eighty, is hereby amended so as to read as follows : § 11. Nothing herein contained shall apply to the coun- ties of Putnam, Greene, "Monroe, Onondaga, .Columbia, Seneca, Essex, Delaware, Cortland, Queens, Madison, Oswego, Rensselaer, and Herkimer. § 2. This act shall take effect on the first day of Jan- uary, eighteen hundred and eighty two. See Saxton's "Tax Laws," pp. 306, 207. CHAPTEE 433. An Act to exempt from all state or local taxation vessels registered in any port in the State of New York, owned by American citizens or corporations, or organized under the laws of the State of New York, and engaged in ocean commerce between any port in the United 28 SUPPLEMENT TO States and any foreign port, and to exempt for a lim- ited period the capital stock, francliisfe and earnings of such corporations from taxation for State and local purposes. Passed June 1st, 1881, by a two thirds vote.* The People of the State of New York, re-presented in Senate and Asse-nMy, do enact as follows : Section 1. All vessels registered at any port in this State, and owned by any American citizen, or association, or by any corporation, incorporated under the laws of the State of I^ew York, engaged in ocean commerce between any port in the United States and any foreign port, are ex- empted from all taxation in this State, for State and local purposes ; and all such corporations, all of whose vessels are employed 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 for the period of fifteen years. § 2. This act may be altered, amended or repealed at any time. § 3. This act shall take efEect immediately. CHAPTER 477. Amount of tax. Corporations, etc., to make return to the comptroller on or before first day of February in eacb year. Officers to keep In the office account of moneys used in business. Stockliolders how assessed. Reductions. To keep accurate list of stockholders. Where owner of stock does not reside in the same place where bank is located, etc. To retaia dividends of stockholders to pay tax. Taxes, etc., heretofore levied upon shareholders confirmed. * Not returned by the governor within ten days after it was pre- sented to him, and became a law without his signature, June 1, 1881. saxton's assessment laws. 39 An Act to provide for the taxation of banks and of moneyed capital engaged in the business of banking, receiving deposits or otherwise. Passed June 8th, 1881 ; three fifths being present. TJie People of the State of New York, represented in Senate and Assembly^ do enact as follows : Section 1. Every corporation, company or joint-stock . association, created under the laws of any other State or county and which receive deposits, loan money, sell bills of exchange, or issue letters of credit, or in any other man- ner are engaged in business as bankers in this State, and the officers, managers or agents of any such corporation, com- pany or association shall annually, on or before the first day of February in each year pay to the comptroller a State tax, as a tax on its or their business in this State, at the rate per centum hereinafter specified on the average of all sums of money received on deposit and of all sums of money re- ceived by each corporation, company or association in con- nection with or on account of such business, or used or em- ployed in such business in this State, during the year end- ing the preceding thirty-first day of December, and for each and every year, one half of one per cent, computed as above provided. § 2. Every corporation, company or joint-stock associa- tion, and the officers, managers or agents thereof, and all individual bankers -mentioned in the first section of this act, Kable to pay a State tax, shall make a return to the comptroller in writing on or before the first day of Feb- ruary of each year, in which return shall be set forth the amount of the State tax to and for which they are liable, and of the average of deposits in and of moneys received and used in or on accoimt of such business in this State, respectively, on which such tax is based, which return shall be verified by oath or affirmation ; and for any neg- lect or failure to make such return, or pay said tax, a pen- alty of ten per centum on the amount of the tax is hereby imposed ; and such tax and penalty may be recovered by 30 SUPPLEMENT TO the people of this State, in an action to be brought in any court of competent jurisdiction, bj the attorney-general at the instance of the comptroller. §3. The manager or agents, of any corporation, com- pany, or joint-stock association mentioned in the first sec- tion of this act shall keep at all times in the office where the business of such corporation, company or joint-stock association is transacted in this State, a full and accurate account of the moneys used or employed in said business and of the deposits therein ; and such account shall be sub- ject to the inspection of the comptroller or of any clerk des- ignated by him to inspect the same during business hours of any day on which business may be legally transacted. § 4. The stockholders in every bank or banking associ- ation organized under the authority of this State or of the United States shall be assessed and taxed on the value of their shares of stock therein ; said shares shall be included in the valuation of the personal property of such stock- holders in the assessment of taxes at the place, city, town, or ward where such bank or banking association is located and not elsewhere, whether the said stockholders reside in said place, city, town, or ward or not, but in the assessment of said shares, each stockeholder shall be allowed all the de- ductions and exceptions allowed by law in assessing the value of other taxable personal property owned by individ- ual citizens 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 individual citizens of this State. In making such assessment there shall also be deducted from the value of such shares such sum as is in the same proportion to such value as is the assessed value of the real estate of the bank or banking association, and in which any portion of their capital is invested, in which said shares are held, to the whole amount of the capital stock of said bank or banking association. Nothing herein contained shall be held or construed to exempt the real estate of banks or banking associations from either State, county or munici- pal taxes, but the same shall be subject to State, county, saxton's assessment laws. 31 municipal and other taxation to the same extent and rate, and in the same manner according to its value as other real estate is taxed. The local authorities charged by law with the assessment of the said shares shall, within ten days after they have completed such assessment, give written notice to each bank or banking association of such assessment of the shares of its respective shareholders, and no personal or other notice to such shareholders of such assessment shall be necessary for the purpose of this act. § 6. There shall be kept at all times in the office where the business of each bank or banking association organized under the authority of this State, or of the United States, shall be transacted, a full and correct list of the names and residences of all the stockholders therein, and of the num- ber of shares held by each ; and such list shall be subject to the inspection of the officers authorized to assess taxes during the business hours of each day in which business may be legally transacted. § 6. "When the owner of stock in any bank or banking association organized under the laws of this State, or of the United States, shall not reside at the same place where the bank or banking association is located, the collector and county treasurer shall, respectively, have the same powers as to collecting the tax to be assessed by this act as they have by law when the person assessed has removed from the town, ward or county in which the assessment was made, and the county treasurer, receiver of taxes or other officer authorized to receive such tax from the collector may, all or either of them, have an action to collect the tax from- the avails of the sale of his, her or their shares of stock, and the tax on the share or shares of said stock shall be and remain a Hen thereon from the day when the property is by law assessed, till the payment of said tax, and if trans- ferred after such day, the transfer shall be subject to such lien. § 7. Eor the purpose of collecting the taxes to be assessed under sections four, five and six of this act, and in addition to any other law of this State, not in conflict with the con- 3 33 SUPPLEMENT TO stitution of the United States, relative to tlie imposition of assessment and collection of taxes, it shall be the duty of every such hank or banking association and the managing officer or officers thereof to retain so much of any dividend or dividends belonging to such stockholder as shall be neces- sary to pay any taxes assessed in pursuance of sections four, five and six of this act, until it shall be made to appear to such officer or officers that such taxes have been paid. § 8. All obligations, liabilities and taxes heretofore in- curred or imposed under chapter five hundred and ninety- six of the laws of eighteen hundred and eighty are saved and shall be enforced as if this act had not been enacted. § 9. The taxes imposed by sections one and two of this act shall be paid into the treasury of the State, to be held for the objects specified, that is to say : For the general fund, and the payment in every successive fiscal year of the expenses, claims and demands which shall be a lawful charge upon that fund while such taxes shall continue to be laid. § 10. All assessments for taxes levied and imposed upon shareholders in State or national banks during the year eighteen hundred and eighty, as the same appear on the assessment-rolls of the several cities, towns, wards or vih lages in this State, or upon the ' other books and records thereof, so far as such assessments are not in conflict with the constitution of the United States, are hereby confirmed, assessed and levied upon such shareholders, whose names now appear on such assessment-rolls or other books and records thereof as assessed upon their bank shares, and may be collected from the shareholders of said banks in the manner authorized by law for the collection of other per- sonal taxes in addition to all the remedies by law prescribed for the collection of taxes assessed against^ shareholders in such banks. § 11. This act shall take efiiect immediately. See Saxton's " Tax Laws," pp. 49, 50, 51, 53. saxton's assessment laws. 33 CHAPTEE 453. An Act to provide ways and means for the support of gov- ernment. Passed June ith, 1881 ; three fifths being present. The People of the State of New York, represented in Senate a/nd Assembly, do enact as follows : Section 1. There shall be imposed for the fiscal year, be- ginning on the first day of October, eighteen hundred and eighty-one, on each dollar of real and personal property of this State, subject to taxation, taxes for the purposes here- inafter mentioned, which taxes shall be assessed, levied and collected by the annual assessment and collection of taxes for that year, in the manner prescribed by law, and shall be paid by the several county treasurers into the treasury of this State, to be held by the treasurer for application to the purposes specified, that is to say : For the general fund and for the payment of those claims and demands which shall constitute a lawful charge upon that fund during the fiscal year commencing October first, eighteen hundred and eighty-one, eighty-one one-hundredths of a mill. For the free school fund, for the maintenance of common schools, one mill and fourteen one-hundredths of one mill. CHAPTEE 522. May pay up present bonded indebtedness and issue new bonds for like amount. Bonds to be canceled. New bonds when payable. Bonds valid. New bonds exempt from taxation. Duty of railroad commissioners. Duties of supervisors, trustees, etc. An Act in relation to the bonded indebtedness of villages, cities, towns and counties in this State created in aid of railroads. 34 SUPPLEMENT TO Passed June 15tli, 1881 ; three fifths being present. The People of the State of New Torle, rejpresented in Senate and Assemhly, do enact as follows : Section 1. The present bonded indebtedness of any vil- lage, city, town or county in this State, which was created to aid in the construction of any railroad, may be paid up or retired by the issue of new bonds for like amount by the board of trustees, mayor and common council, town board, board of supervisors or supervisor or railroad commissioners or officer or oificers now having in charge, according to law, the payment of interest and principal on bonds herein pro- posed to be paid and retired, respectively of such village, city, town or county ; provided, however, that such new bonds shaU be issued only when the existing bonds can be retired by the substitution therefor of such new bonds, or can be paid up by money realized on the sale of such new bonds ; and provided, further, that such new oonds shall bear interest at a rate not exceeding five per centum per : annum, payable semi-annually. All existing bonds taken up by the substitution of such new bonds, or paid under the provisions of this act, shall .be immediately cancelled, and a certificate executed officially "(by the officers issuing such new bonds shall be forthwith imade and filed by them in the county clerk's office of the proper county, which shall state the amount of existing Abends so canceled and of new bonds so issued. This act shall not be so construed as to authorize the .issue of new bonds to supersede or pay existing bonds •which have been adjudged invalid by the final judgment of ,a competent court. The new bonds so to be issued shall be made payable at any period deemed advisable by the officers issuing the isame, not less than two years nor more than thirty years from their date, and shall bear date and draw interest from the date of the payment of existing bonds or the receipt of »money to pay existing bonds ; and shall be issued in no case ,at less than for their par value. saxton's assessment laws. 35 § 2. The bonds issued under the provisions of this act when STibstitnted or sold to retire existing bonds, by any authorized officers of any town, village, city or county or their successors in office, shall be valid and binding on the town, village, city or county wherein they are issued, and such bonds shall contain a recital that they are issued under the provisions of this act, and such recital shall be conclu- sive evidence in any court of the validity of said bonds and the regularity of their issue. , § 6. All new bonds issued by any village, city, town or county in this State, under the provisions of this act, shall be exempt from taxation for town, county, municipal or State purposes until the period when they are made payable. § 4. It shall be the duty of the railroad commissioners, supervisors and financial officers of towns, villages, cities and counties, having in charge the moneys received and Collected and responsible for the payment of the interest and principal due on bonds issued under this act, and they are hereby required to report annually to the board of supervisors of counties, the trustees of villages and the mayor and board of aldermen or common council of cities as the case may be, as now required by law, the sum due and payable the succeeding year, both principal and interest on said bonds. § 5. It shall be the duty of the boards of supervisors of counties, the trustees of villages, and the boards of alder- men, and the common councils of cities, and they are here- by required to levy and collect in each year upon the towns, villages, cities or counties severally obligated, moneys sufficient to pay such interest when and as it shall fall due, and the principal of such bonds when and as the same shall become due and payable. CHAPTER 531. Actions against officers, agents, etc., to prevent illegal official acts or Tvaste, etc. Bond to be furnished. To be approved. To be filed in office of county clerk. 36 SUPPLEMENT TO In case waste or injury consists in any board, officer, etc., of town, village, etc. All books of minutes, bills, vouchers, etc., declared public records. An Act for the protection of tax-payers. Passed June 15th, 1881 ; three fifths being present. The People of the State of New Yorh, represented in Senate and Assemhl/y, do enact as follows : Section 1. All officers, agents, commissioners and other persons acting for and on behalf of any county, town, vil- lage or municipal corporation in this State, and each and every one of theip, may be prosecuted and an action or actions may be maintained against them to prevent any illegal official act on the part of any such oflicers, agents, commissioners or other persons, or to prevent waste or in- jury to any property, funds or estate of such county, town, village or municipal corporation by any person whose assessment, or by any number of persons jointly the sum of whose assessments shall amount to one thousand dollars, and who shall be liable to pay taxes upon such assessment or assessments in the county, town, village or municipal cor- poration to prevent the waste or injury of whose property the action is brought, or who have been assessed or paid taxes therein upon an assessment or assessments of the above- named amount within one year previous to the commence- ment of any such action or actions. Such person or persons, upon the commencement of such action, shall furnish a bond to the defendant therein, to be approved by a justice of the Supreme Court or the county judge of the county in which the action is brought, in such penalty as the justice or judge approving the same shall direct, but not less than two hun- dred and fifty dollars, and to be executed by any two of the plaintiffs, if there be more^ than one party plaintiff, provided said two parties plaintiff shall severally justify in the sum of five thousand dollars. Said bond shall be ap- proved by said justice or judge and be conditioned to . pay all costs that may be awarded the defendant in such action if the court shall finally determine the same in favor of, the SAXTONS ASSESSMENT LAWS. 37 defendant. The court shall require when the plaintiffs shall not justify as above mentioned, and in any ease may require two more sufficient sureties to execute the bond above provided for. Such bond shall be filed in the office of the county clerk of the county in which the action is brought, and a copy shall be served with the summons in such action. If an injunction is obtained as herein provided for, the same bond may also provide for the payment of the damages arising therefrom to the party entitled to the money, the auditing, allowing or paying of which was en- joined, if the court shall finally determine that the plaintiff is not entitled to such injunction. In case the waste or in- jury complained of consists in any board, officer or agent of any county, town, village or municipal corporation, by collusion, or otherwise, contracting, auditing, allowing or paying, or conniving at the contracting, audit, allowance or payment of any fraudulent, illegal, unjust or inequitable claims, demands or expenses, or any item or part thereof against or by such county, town, village or municipal cor- poration, or by permitting a judgment or judgments to be recovered against such county, town, village or municipal corporation, or against himself in his official capacity, either by default or without the interposition and proper presenta- tion of any existing legal or equitable defences, the court may in its discretion prohibit the payment or collection of any such claims, demands, expenses or judgments, in whole or in part, or may enforce the restitution thereof if hereto- fore or hereafter paid or collected, by the person or party heretofore or hereafter receiving the same, and also may in its discretion adjudge and declare the colluding official per- sonally responsible therefor, and out of his property provide for the collection or repayment thereof, so as to indemnify and save harmless the said county, town, village or munici- pal corporation from a part or the whole thereof ; and in the case of a judgment, the court may in its discretion vacate, set aside and open said judgment, with leave and direction for the defendant therein to interpose and enforce any existing legal or equitable defence therein, under the 38 SUPPLBMBNT TO direction of sucli person as the court may, in its judgment or order, designate and appoint. All books of minutes, entry or account, and tlie books, bills, voucliers, checks, contracts or other papers connected with or used or filed in the office of, or with any officer, board or commission act- ing for or on behalf of any county, town, village or municipal corporation in this State are hereby declared to be public records and shall be open, subject to reasonable regulations to be prescribed by the officer having the cus- tody thereof, to the inspection of any tax-payer. This section shall not be so construed as to take away any right of alction from any county, town, village or municipal corporation, or from any public officer, but any recovery under the provisions of this act shall be for .the benefit of, and shall be paid to the officer entitled by law to hold and disburse the public moneys of such county, town, village or municipal corporation, and shall, to the amount thereof, be credited the defendant in determining his liability in the action by the county, town, village, municipal corpo- ration or public officer. § 2. Chapter four hundred and thirty-five of the laws of eighteen hundred and eighty is hereby repealed. § 3. This act shall take effect immediately. CHAPTEE 595. An Act to authorize a tax of three tentlis of a mill, per dollar of valuation, to provide for a deficiency in the sinking fund, under article seven, section three of the constitution. Passed June 28th, 1881 ; three fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows : Section 1. There shall be imposed, for the fiscal year beginning on the first day of October, one thousand eight hundred and eighty-one, a State tax of three tentlis of a saxton's assessment laws. 89 mill on each dollar of valuation of the real and personal property in this State subject to taxatipn ; which tax shall he assessed, levied and collected by the annual assessment and collection of taxes for that year, in the manner pre- scribed by law, and shall be paid by the several county treasurers into the treasury of this State, to be held by the State treasurer for appropriation to the purposes designated in the second section of this act. ' § 2. The whole of the tax levied and collected in pur- suance of the preceding section shall be paid into the treas- uiy of this State to the credit of the canal fund, and is hereby appropriated and shall be applied as follows : For the payment to the sinking fnnd, under section three of article seven of the constitution, the sum of seven hundred and two thousand, five hundred and ninety dollars and sixty-seven cents, to supply the deficiency which existed in said sinking fund on the thirtieth September last. For the payment to said sinking fund the further sum of fifty-six thousand, two hundred and seven dollars and twenty-five cents, being interest on the aforesaid deficiency, to the time when the same will be realized from the tax to be levied in pursuance of the first section of this act. CHAPTER 597. An Act to provide for fixing the manner of assessing cer- tain real estate of telegraph companies. Passed July 1st, 1881. The People of the State of New Torh, represented in Senate and AssevMy, do enact as follows : Section 1. It shall be the duty of the several telegraph companies owning a line or lines of telegraph within this State to return under the oath of its president or secretary or treasurer, on or before the first day of May, in each year (or at least twenty days before the time required by law for the delivery of the assessment-rolls by the assessors), to the 40 SUPPLEMENT TO comptroller of the State, and also to the, treasurer of each county in which any portion of the lines of such company is located (in the city of New York, such return to be made to the commissioners of taxes and assessments thereof), a statement showing the total length of such lines within each county, with the cost of construction, including all equip- ments or what would be the cost of reconstruction thereof on the iirst day of January preceding the date of such re- turn, and it shall be the duty of the assessors in each assessment district in which such property is located, to insert in the assessment books thereof, for the purposes of taxation, as the value of such property within said district, such proportion of the cost of construction or reconstruc? tion as the length of the lines of such company within such district bears to the aggregate length of all the lines of such company within the county. The treasurer of such county shall notify all town and city clerks by sending to them a copy of the sworn statement received by him from any telegraph company as herein provided. § 2, This act shall take effect immediately. CHAPTER ,640. An Act to amend chapter three hundrSd and sixty-one of the laws of eighteen hundred and sixty-seven, entitled "An act authorizing supplementary proceedings for the collection of taxes." Passed July 13th, 1881 ; three fifths being present. The People of the 'State of New York, represented in Senate amd Assembly, do enact as follows : Section 1. Section one of chapter three hundred and sixty-one of the laws of eighteen hundred and sixty-seven, entitled "An act authorizing supplementary proceedings for the collection of taxes," is hereby amended so as to read as follows : saxton's assessment laws. 41 § 1. When a tax exceeding ten dollars in amount, levied by the board of supervisors of a county against a person, firm, estate or corporation, residents thereof, or by the board of trustees of a village against a person, firm, estate or corporation, residents of the coanty in which such vil- lage or the principal part thereof is located, is returned by a town or village collector uncollected, for want of goods and chattels out of which to collect the same, the supervisor of the town or ward, or the county treasurer, and the pres- ident of a village as to a village tax, within one year there- after, may apply on afiidavit to the county judge or special county judge of the county, and obtain an order requiring such person, firm, estate or corporation to appear before such county judge or before a referee named in such order, and answer concerning his, their or its property. The same proceedings may in all re^speets be had as in cases supple- mentary to execution, and the same costs and disbursements may be allowed against the person, firm, estate or corpora- tion examined concerning his, their or its property, but none shall be allowed in his, their or its favor. The tax, if collected, shall be paid over to the county treasurer, or to the supervisor of a town to which the same may belong, and in the case of a village tax, to the treasurer of the vil- lage to which the same . belongs, and the costs collected shall belong to the party instituting the proceeding, and shall be applied by him to the payment of the expenses of such proceeding. A county treasurer shall have no ad- ditional compensation for such proceeding ; a supervisor shall have no other compensation, except his per diem fees for time necessarily spent in the proceeding ; and a presi- dent of a village shall have no compensation for such pro- ceeding. § 2. Section two of said act is hereby amended so as to read as follows : § 2. This act shall apply to all villages, whether incorpo- rated by special act or under the general acts providing for the incorporation of villages, and shall also apply to all cases where returns have already been made by town or 43 SUPPLEMENT TO village collectors, as well as to all cases wliich may here- after arise, provided that the proceeding be commenced within one year after the collector has made his return. § 3. All acts and parts of acts inconsistent with the pro- "visions of this act, in so far as they are inconsistent, are hereby repealed. § 4. This act shall take effect immediately. See Saxton's " Tax Laws," pp. 134, 135. CHAPTER 6Y5. An Act to facilitate the payment of school taxes by railroad companies. Passed July 25th, 1881 ; three-fifths being present. The People of the Stale of New York, represented in Senate and AssemMy, do enact as follows : Section 1. It shall be the duty of the school collector in each school district in this State (except in the counties of New York and Kings) within five days after the receipt by such collector of any and every tax or assessment-roll of his district, to prepare and deliver to the county treasurer of the county in which such district, or the greater part thereof, is situated, a statement showing the name of each railroad company appearing on said roll, the assessment against each of said companies for real and personal prop- erty respectively, and the tax against each of said companies. § 2. Any railroad, , company heretofore organized, or which may hereafter be organized, under the laws of this State, may within thirty days after the receipt of such state- ment by such county treasurer, pay the amount of tax so levied or assessed against it in such district and in such state- ment mentioned and contained, with one per centum fees thereon, to such county treasurer, who is hereby authorized and directed to receive such amount and to give proper re- ceipt therefor. saiton's assessment laws. 43 § 3. In case any railroad company shall fail to pay sueli tax within said thirty days, it shall be the duty of such county treasurer to notify the collector of the school district in which such delinquent railroad company is assessed, of its failure to pay said tax, and upon receipt of such notice it shall be the duty of such collector to collect such unpaid tax in the manner now provided by law, together with five per centum fees thereon ; but no school collector shall col- lect by distress and sale any tax levied or assessed in his district upon the property of any railroad company until the receipt by him of such notice from the county treasurer. § 4. The several amounts of tax received by any county treasurer in this State, under the provisions of this act, of and from railroad companies, shall be by such county treasurer placed to the credit of the school district for or on account of which the same was levied or assessed, and on demand paid over to the school collector thereof, and the one per centum fees received therewith shall be placed to the credit of, and on demand paid to, the school col- lector of such school district. § 5. Nothing in this act contained shall be construed to hinder, prevent or prohibit any railroad company from pay- ing its school tax to the school collector direct, as now pro- vided by law. § 6. This act shall take effect immediately. CHAPTEK TOO. An Act to provide for the liability of towns and commis- sioners of highways in certain cases. Passed August 13th, 1881 ; three fifths being present. The People of the State of New Yorh, represented in Senate and Assemlly, do enact as follows : Section 1. The several towns in this State shall be liable to any person suffering the same, for all damages to person 44 SUPPLEMENT TO or property by reason of defective highways or bridges in such town, in cases in which the commissioner or commis- sioners of highways of said towns , are now by law liable therefor, instead of such commissioner or commissioners of highways. § 2. Upon the recovery of any judgment for any damage aforesaid, such judgment, .together with the costs included therein, shall be and become a charge upon the town against which it is rendered, and shall be. audited and paid in the same manner as other town charges. § 3. If the defect in such highway or bridge shall have been caused by the misconduct or neglect of the commis- sioner or commissioners of highways of the' town in which the same may be situated, then and in such case the town against which any judgment shall have been recovered by reason of ^uch defective highway or bridge may bring an action against such delinquent commissioner or commis- sioners of highways, and recover the amount of such judg- ment. § 4. The board of town auditors of any town in this State shall have power to audit and pay, if they shall deem it just so to do, as a town charge, in the same manner as other town charges are audited and paid, any judgment already recovered and not paid, and any judgment which may be hereafter recovered against any commissioner or commis- sioners of highways of such town, for damages to person or property arising from defective roads or bridges in such town, whenever such board of town auditors shall be satis- fied that the commissioner or commissioners against whom the same was rendered have acted in good faith and the defect causing such damage shall not have been caused by the wilful misconduct or neglect of the commissioner or commissioners against whom such judgment shall have been recovered. § 5. Nothing in this act shall be construed to relieve any commissioner of highways in this State from liability to in- dictment or criminal prosecution in cases where by law they are now liable thereto. saxton's assessment laws. 45 § 6. The provisions of this act shall not apply to the county of Dutchess. § 7. This act shall take effect immediately. INDEX. A. ALBANY relative to banks in, 7. ASSESSMENTS remaining unpaid, etc., to bear interest, etc., 7. imposed upon shareholders in banks in city of Albany, 7. B. BANKS, NATIONAL assessments imposed upon, in city of Albany, 7. State, 7. and moneyed capital, taxation of, 29. c. CANALS surplus of revenue from, how appropriated, 10. CANAL taxes on, 18. CITIES may pay up bonded indebtedness and issue new bonds, 34. CLERKS OF COUNTIES to send to compta-oUer lists of bonds, etc., 32. COLLECTOR extending time for collection of taxes by, 1, 2. to renew bond, 1, 3 sureties, ], 2. bond of, to be delivered to county treasurer, 1, 2. COMMISSIONERS OP HIGHWAYS act to provide for the liability of, and of towns, 43. COMPANY taxation of, 29. COMPTROLLER supervisors to forward lists of corporations, etc., to, 5. to forward to supervisors suitable forms, 5. 48 INDEX. COMPTROLLER clerks of counties to send to, list of lands, etc., 22. when to sell lands, 22. when he has cancelled sale, 23. to issue certificate, 28. to bid in lands for state, 24, 25. to charge county amount liable, by reason of purchase, 25. to transmit certificate of sale to county treasurer, 26. when tax sale certificate shall not have been assigned, etc., 26. officers of corporations to make return to, 29. CORPORATIONS capital stock not exempt, 13. tax on, in 1880, 11. ,, duty of president of, 14. president of, to report, etc., 14, 17. in case diVidend has not been declared, 14. in case president refuse to furnish comptroller repott, 15. tax on, 16, 19. duty of treasurer of, 17. law of, when exempt, 20. taxes received from, how applied, 30. taxation of, 29. rate of tax of, 29. to make return to comptroller, 29. managers or agents of, to keep in office account of moneys used by them, 30. tax on, how collected, 81, 82. EXPRESS taxes on, 18, 19. ELEVATED RAILWAY taxes on, 19. F. FERRY tax on, 18. J. JOINT STOCK COMPANIES tax on, 11, 16, 19, 29. rate of tax on, 29. state tax on, for 1880, 11, 12. duty of president or treasurer of, 14, 17, 18. INDEXj 49 president to make report, etc., 14. duty of treasurer of, 17, 18. exempt from state taxes, 20. taxes received from, how to be applied, 20. ' L. LAND defined, 9. owner or occupant of, sold for taxes may redeem, 23, 24. if not redeemed, 24. M. MAPINE burial of, honorably discharged, 5. N. NATIONAL BANKS, assessment imposed in city of Albany, 7. assessment imposed upon, in the city of New York, 10, 11. o. OCCUPANT of land sold for taxes may redeem, 33. , . ; . P. R. PROPERTY, REAL definition of, 9. RAILROAD taxes on, 18, 20. REAL ESTATE definition of, 9. REAL PROPERTY definition of, 9. SAILOR burial of, honorably discharged, 5. SECRETARY OP STATE to send printed slips to country treasurer, 1, 3. SINKING FUND appropriation out of, 10. act to provide for deficiency in, 38. so INDEX. SOLDIER burial of, honorably discharged, 5. STEAMBOATS taxes on, 18. STOCKHOLDERS in hsLnk to be assessed, 30. rate of, 30. names of, list of, to be kept, 31. SUPERVISORS pay of, 3, 4. pay of, making assessment roll, 4. penalty for receiving illegal fees, 4. to make and forward to comptroller lists of corporations, joint stock conipanies and associations, 6 comptroller to forward to, suitable forms for same, 6. to furnish comptroller with maps of laijds charged with taxes, 31. T. TAXES supplementary proceedings for collection of, 40. for support of government, 33. remaining unpaid, 41. act to facilitate payment of, by railroads, 46. to bear interest, 7. on corporations, how collected, 31. TAXATION in incorporated villages, 12. of banks and moneyed capital, 39. TAX-PAYERS act for protection of, 36. TREASURER of certain counties as to non-resident lands, 22. county act relative to, 27. TELEGRAPH COMPANIES act for assessing certain real estate of, 39. V. VESSELS registered, etc., exempt from taxation, 28. VILLAGES bonded indebtedness of, 33, may pay up bonded indebtedness and issue new bonds, 33, 34. *r