.-l-i.L;r 5 752L (SnrnpU Slam ^rlynnl Slibrarg Cornell University Library KFN5752.T47 1876 The assessors, collectors and town clerk 3 1924 022 870 053 Cornell University Library 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/cu31924022870053 THE ASSESSORS, Collectors and Town Clerk's MANUAL: OONTASnKQ A FULL AND ACCURATE EXPOSITION OP THE LAW RELATING TO THE POWERS AND DUTIES OF THESE OFFICERS, APPEE'DIX OF FOEMS. By ISAAC GRANT THOMPSON, COUHSBI.OB-AT-LA'W, AUTHOB Or "LAW OF HIGHTTAYS," "SUPERVISOR'S MANUAIi," ETC. FIFTH EDITION— mCLUDINa STATUTES TO 1876.^ ^*^ ALBANY: ?, ^'^f^^ JOHN D. PABSONS, Jr., LAW PUBLISHER. \ '-X 1879 1876. V ^«?H{:s<^*x , Entered, accordiDg to Act ot Conj^ess, in the year 1869, by JOHN D. PABSONS. Jb., In the Clerk's office of the District Court of the United States for the Korthern District of New Torlt. WEED, PARSONS AND COMPANY, PBTNTEBS AND STEBEOTTPEBS, AIiBANT, NEW YORK. CONTENTS. CHAPTEE I. Page. Section I. — Election, QuAiiFicATioiir, and GENEEAii Dttttes, 1 n. — Theie Duty as Fenoe-tiewees, 6 III. — Duty undee the Election Law and as CotTNTT CaNVASSEES, 21 IV. — Or Peopeett Liable to Taxation, 36 V. — "Wheee aJnd to whom Peopeett to be Assessed, 56 VI. — Assessments, How Made, 66 Vir. — On Eents and Debts Owing Non-Eesi- dents, 97 VIII. — On Coepoeations, 104 IX. — Miscellaneous Duties, 126 CHAPTEE IL Collectoes : Section I. — Elechon and Duties in Collection of Taxes 126 IV C0NTB2fT8. CHAPTEE III. Town Cleeks : Page. Section I. — Election and GENEEAii Duties, 164 II. — Duty under the Election Law, 185 III. — Duties as to Highways, 189 TV. — Duty undee the School Law, 192 V. — Of the Boaed oe Town Attditoes, 196 APPENDIX. Appendix of Foems, 217 ASSESSOR'S MANUAL. CHAPTER I. ASSESSORS. Section 1. Election, qualification and general duties. 2. Duties as fence viewers. 3. Duty under the election law, and as county canvassers. 4. Of property liable to taxation. 5. Where and to whom property to be assessed. 6. Assessment, how made. 7. On rents and debts owing non-residents. 8. On corporations. 9. Miscellaneous duties. SECTION I. Election, Qualification and General Duties. The Revised Statutes provide that there shall be elected at the annual town meeting, in each town, one assessor (1 R. S. 340, as amended 1866, chap. 30), who shall hold his office for three years, and until a successor shall be duly elected and appointed. Laws 1845, chap. 180, §§ 2 and 4, as amended 1847, chap. 455. In the event of the erection of a new town, three assessors are to be elected at the first annual meeting, who are to be divided, by lot, by the can- vassers, upon the result of the canvass, into three classes, to be numbered one, two and three ; the term of office of the first class shall be one year, of the 2 Election, Qualification and second, two, and of the third, three ; and one assessor only shall thereafter annually be elected in such town, who shall hold his office for three years, and until a successor shall be duly elected or appointed. But in case any assessor shall be elected to fill a vacancy, he shall hold the office only for the unex- pired term which shall become vacant; and if two vacancies shall be required to be filled, the canvass- ers shall, after the canvass, determine by lot, as afore- said, the terms they shall respectively hold. Laws 1845, chap. 80, as amended 1847, chap. 455. Assessors are to be chosen by ballot, and no person is eligible to the office, unless he be an elector of the town for which he is chosen. 1 R. S. 345. To take oath. Every person chosen or appointed to the office of assessor, before he enters on the duties of his office, and within ten days after he shall be noti- fied of his election or appointment, shall take and subscribe, before some justice of the peace or commis- sioner of deeds, the oath of office prescribed in the sixth article of the Constitution of this State. 1 R. S. 345. Such oath shall be administered without reward, and the justice or commissioner before whom the same shall be taken shall also, without reward, certify in writing the day and year when the same was taken, and shall deliver such certificate to the person by whom the oath was taken. Id. The oath may also be subscribed and sworn before the town clerk of the town in which such office shall be elected. Such oath shall be administered and certified without fee or reward. Laws 1838, chap. 172. Acts designating Gbneeal Duties. 3 persons to administer the oath of office to officers, are held to be merely directory. 3 Hill, 42 ; 4 E. D. Smith, 430. The assessor taking the oath, within eight days thereafter, shall cause the certificate to be filed in the office of the town clerk. 1 R. S. 345. If any person chosen assessor shall not take and sub- scribe such oath, and cause the certificate thereof to be filed as above required, such neglect shall be deemed a refusal to serve. Id. But if he enters upon the duties of his office before he shall have taken such oath, he shall forfeit to the town the sum of fifty dol- lars. 1 R. S. 347. If his name appears on the poll list, that is to be deemed a sufficient notice of his elec- tion ; but if not, he is entitled to a notice of his election, from the town clerk of the town, within ten days after the meeting at which he is chosen. See Form 1. Penalty for refusing to serve. If any person chosen or appointed assessor shall refuse to serve, he shall forfeit to the town the sum of fifty dollars. 1 R. S. 347. But no Quaker, or reputed Quaker, chosen or ap- pointed to the office of assessor, shall be liable to such penalty, if he shall affirm, within three days after receiving notice of his election or appointment, that he has conscientious scruples about executing the duties of said office. Such afiirmation shall be made before some one of the justices of the town, who shall, without reward, certify in writing, the day and year when the same was talien, and deliver such certificate to the person 4 Elbction, Qualification and bj whom such affirmation was made, and such per- son, within eight days thereafter, shall cause said cer- tificate to be filed in the office of the town clerk. 1 R. S. 347. Where a person elected to the office shall have incurred the above penalty, by refusing to serve, he cannot be again appointed. 11 Johns. 432. Resignation. Should any assessor desire to resign his office, he may give notice of his intention so to do to any three justices of the peace of the town, who may, for sufficient cause shown, accept the resignation. 1 R. S. 348. Neither the resignation nor acceptance need be in writing. 3 Hill, 243. Vacancies, how filled. When any vacancy shall happen in the office of assessor by death, removal, resignation, neglect to qualify, or refusal to serve, it shall be supplie.d, until the next succeeding annual town meeting, by an appointment in writing, under the hands of any three justices of the peace, or two justices and the supervisor of the town. Laws 1845, chap. 180, §§ 2 and 4, as amended 1847, chap. 45.5. The provision of the statute for calling a special meeting to fill vacancies is superseded by the above act. For order appointing, see Form No. 2. If any town shall neglect, at its annual town meet- ing, to choose an assessor, it shall be lawful for any three justices of the peace of the said town, by war- rant under their hands and seals, to appoint such officer; and the person so appointed shall hold his Geneeal Duties- 5 office .until anotlier is chosen or appointed in Ms place, and shall have the same powers and be subject to the same duties and penalties, as if he had been duly chosen by the electors. 1 K S. 347 ; Laws of 1874, ch. 543, § 31. But if the justices of the peace fail to so appoint, it shall be the duty of the town clerk, within thirty days thereafter, to call a special town meeting for the purpose of electing an assessor. Laws of 1874, ch. 543, § 31. The justices making such appointment must cause such warrant to be forthwith filed in the office of the town clerk, who shall forthwith give notice to the person appointed. 1 E. S. 348, § 57. The justices cannot appoint one of their own number. 33 Barb. 287. Where the justices acquire jurisdiction, their appointment cannot be questioned collaterally. 6 Johns. 69 ; 5 Denio, 409. An assessor appointed to fill a vacancy holds to the next annual town meeting after his appointment, and not for the balance of the term to which he is ap- pointed ; but if at an annual town meeting there are two vacancies to be filled, the persons elected wiU hold for the imexpired term. List of, to he rel/wrned to siupervisors. The clerks of the cities of New York, Albany, Hudson, Sche- nectady and Troy, and the town clerks of the several towns, shall yearly, before the first day of October in each year, certify and deliver to the supervisors of ■their respective towns, the names of all the assessors and collectors in their respective cities and towns, and the same shall be delivered to the board of super- visors at their next meeting. 1 R. S. 418, § 1. Gompensation of. Assessors are entitled to the sum of two dollars for each day actually and neces- sarily spent in the discharge of their official duties. Laws of 1870, ch. 242. Theie Duty as Fence Viewebs. SECTION II. Theik Duty as Fence Vibwees. The assessors and commissioners of highways elected in every town shall, by virtue of their offices, be fence viewers of their town. 1 R. S. 340. The duties of fence viewers pertain to division and other fences, to floating timber, to strays, and to sheep killed by dogs. These duties will be described in the order in which they are stated. The statute provides that where two. or more per- sons shall have lands adjoining, each of them shall make and maintain a just and equal proportion of the division fence between them, in all cases where one-half or more of each of such adjoining farms or lands shall be cleared or improved. 1 R. S. 353, § 30, as amended 1866, chap. 540. The provisions of this statute are not limited to owners, bat are for the benefit of any persons inter- ested — as tenants. Bronk v. Becker, 17 Wend. 320. Where two or more persons shall have lands adjoin- ing, and not within the provisions of section thirty of said article, as hereby amended, each of them shall make and maintain a just and equal proportion of the division fence between them, except the owner or owners of either of the adjoining lands shall choose to let such land lie open to the public. If he shall afterward inclose it, he shall refund to the owner of the adjoining land a just proportion of the value, at that time, of any division fence that shall have been made and maintained by such adjoining owner, or he Thbib Duty as Fence Viewers. 7 shall build his proportion of such division fence. Bronk V. Becker, 17 Wend. 320. Before a party can claim that he has chosen to let his lands lie open to the public, he must give the ad- joining owners, or the fence viewers, notice that he has so chosen, upon his being requested to build his share of the fence. The fact that he has never fenced his land, and has only used it for a wood and timber lot, will not establish that he has elected to let the same lie open. PerJiins v. Perkins, 44 Barb. 134. There must be some act that amounts to a license to the people of the town, to go upon it and allow their cattle to feed upon it without being trespass- ers. Id. Where a person shall have a farm or land lying open, one-half or more of such farm or land being cleared or improved, he shall refund to the owner of tlie adjoining land a just proportion of the value at tlie time this act shall take effect, of any division fence that shall have been made and maintained by such adjoining owner, or he shall build his proportion of such division fence. 1 R. S. 353, § 32, as amended Laws 1866, chap. 540. The Revised Statutes (1 R. S. 353, § 32) provides, that two of the fence viewers might determine the value of the fence already built, where an owner inclosed his lands after letting them lie open. See Hewitt V. Watkins, 11 Barb. 409. But the section quoted above, substituted for the thirty-second section, makes no such provision, and the value can probably only be recovered by action. 8 Their Duty as Fence Viewers. Disputes, how settled. If dispute arises betweeo the owners of adjoining lands, concerning the proportion or particular part of fence to be maintained or made by either of them, such dispute shall be settled by any two of the fence viewers of the town. 1 R. S. 353. The only disputes which fence viewers are empow- ered to settle, are such as respects the proportion or particular part of the fence which is to be maintained or made by the respective owners of adjoining lands. Where one of the parties is bound by grant, covenant, presumption, or in any other way, to build the whole of the fence, the fence viewers have no jurisdiction. Adams v. Van Alstyne, 25 N. Y. 232. This statute is for the benefit of tenants as well as owners, and they may take the same proceedings as land owners for an apportionment of a division fence. Bronk V. Becker, 17 Wend. 320. Proceedings. When any of the above mentioned matters shall be submitted to fence viewers, each party shall choose one ; and if either neglect, after eight days' notice, to make such choice, the other party may select both. IRS. 353. The fence viewers shall examine the premises, and hear the allegations of the parties. In case of their disagreement, they shall select another fence viewer to act with them, and the decision of any two shall be final upon the parties to such dispute, and upon all parties holding under them. The decision of the fence viewers shall be reduced to writing, shall contain a description of the fence, and of the proportion to be maintained by each, and Thbie Duty as Fence Viewers. 9 shall be forthwith filed in the office of the town clerk. 1 R S. 354. See Form 3. On sale of land. Where two or more persons shall own lands adjoining, in case either of them shall sell, convey or devise such lands, or any portion thereof, the owner of any division fence that shall have been theretofore made and maintained by him, shall not be deprived of his interest therein in consequence of such sale, except so far as it relates to the grantor ; and in all cases where such sale or devise shall interfere with or affect the division fences existing between such adjoining, owners at the time of such sale, or on receiving such devise, a subdivision of such division fence shall then be made by all the adjoining owners affected thereby, and each adjoining owner shall refund to the owner of the adjoining land a just pro- portion of the value at the time of such sale, or on receiving such devise, of any division fence that shall have been theretofore made and maintained by such adjoining owner, or that shall have been made and maintained by the persons from whom he received such title, or the adjoining owner shall build his pro- portion of siTch division fence. The value of such fence, and the proportion thereof to be paid by such person, and the proportion of the division fence to be built by him, shall be determined by any two of the fence viewers of the town. Laws 1866, chap. 540. The statute empowering fence viewers to fix the just proportion of the fence to be maintained, refers to the state of things existing when they are called upon to act, and has no relation to any former owner- 10 TiiEiK Duty as Fence Viewers. ship of the adjoining property. Tlie just proportion of the fence is, of course, cliangecl wlieuever a cliange takes place in tlie extent wliich eacli owner lias in tlie lands which adjoin, and then a new adjustment be- comes necessary. Adams v. Vcm Alstyne, 25 N. Y. 232. 'Neglect to build. If such neglect or refusal shall be continued for the period of one month after request in writing, to make or repair such fence, the party injured may make or repau- the same, at the expense of the party so neglecting or refusing, to be recovered from him, with costs of suit. 1 R. S. 354. An appraisement by the viewers is not necessary under this section. Bronk v. Becker, 17 Wend. 320. When fence may be removed. If any person who shall have made his proportion of a division fence shall be disposed to remove his fence and suffer his land to lie open to the public, he may do so, provided such farm or lands are not one-half or more cleared or improved, at any time between the first day of November in any one year, and the first day of April following, but at no other time, giving ten days' notice to the owner or occupant of the adjoin- ing land of his intention to apply to the fence viewers of the town for permission to remove his fence; and if, at the time specified in such notice, any two of such fence viewers, to be selected as afore- said, shall determine that such fence may with pro- priety be removed, he may remove the same. 1 R, S. 354, as amended 1866, chap. 540. If any such fence shall be removed witliout such notice and permission, the party removing the same. TiiEiK Duty as Fence Viewers. \l shall pay to the party injured, all such damages as he may sustain thereby, to be recovered, with costs of suit; 1 R. S. 354, as amended 1866, chap. 540. , The only effect of a permission from the fence viewers to remove the fence, is to remit the parties to their common law rights ; and if the cattle of the owner so removing his fence pass through the open- ing on to the land of his neighbor, he is liable for the damages committed by them. Holladay v. Marsh, 3 Wend. 142. Fences destroyed hy jloods. Whenever a division fence shall be injured or destroyed by floods, or other casualty, the person bound to make and repair such fence, or any part thereof, shall make or repair the same, or his just proportion thereof, within ten days after he shall be thereunto required by any person interested therein. Such requisition shall be in writing, and signed by the party making it. If such person shall refuse or neglect to make or repair his proportion of such fence, for the space of ten days after such request, the party injured may make or repair the same, at the expense of the party so refusing or neglecting, to be recovered from him, with costs of suit. 1 R. S. 354. 'Examination of loitnesses — costs. Witnesses may be examined by the fence viewers on all questions submitted to them ; and either of such fence viewers shall have power to issue subpoenas for, and to administer oaths to said witnesses, and each fence viewer and witness thus employed shall be entitled 12 Theie Duty as Fence Viewees. to one dollar and fifty cents per diem ; such fence viewers or a majority of them, shall determine what proportion thereof shall be paid by each of the parties interested in such division fence, and reduce their determination to writing, and subscribe the same and file it in the office of the town clerk where such fence viewers shall reside ; the party refusing or neglecting to pay such fence viewers, or either of them, shall be liable to be sued for the same, with costs of suit. 1 R. S. 355, as amended, chap. 540. For forms of subpoena and determination, see Forms Nos. 3 and 4. When damages may he recovered. If any person liable to contribute to the erection or reparation of a division fence, shall neglect or refuse to make and maintain his proportion of such fence, or shall permit the same to be out of repair, he shall not be allowed to have and maintain any action for damages incurred, but shall be liable to pay to the party injured all such damages as shall accrue to his lands, and the crops, fruit trees and shrubbery thereon, and fix- tures connected with the said land, to be ascertained and appraised by any two fence viewers of the town, and to be recovered with costs of suit ; which appraise- ment shall be reduced to writing, and signed by the fence viewers making the same, but shall be only prima facie evidence of the amount of such damages. Laws 1838, chap. 261. Though not in terms an amendment of the Revised Statutes, yet in fact it is a substitute for section thirty-seven of the statute on division fences, and is Their Duty as Fence Viewers. 13 here given in place of that. The fence viewers are limited in their action under the above section, to the damages occurring to the lands, crops, fruit trees, etc., and they cannot assess the value of cattle which escape through a defective fence into a cornfield, and eat so much corn that they die. ClarU v. Brown, 18 Wend. 213. If an owner permit his portion of the division fence to get out of repair, and the cattle of the adjoin- ing owner escape from his field through such defective portion of the fence, and damage the former, he can recover no damage, as he contributes to the injury by not keeping his fence in repair. Cowles v. Balzer, 4,1 Barb. 562. Whenever the electors of any town shall have made any rule or regulation, prescribing what shall be deemed a sufficient fence in such town, any person who shall thereafter neglect to keep a fence accord- ing to such rule or regulation, shall be precluded from recovering compensation in any manner, for damages done by any beast lawfully going at large on the highways, that may enter on any lands of such per- son, not fenced in conformity to the said rule or regu- lation, or for entering through any defective fence. 1 R S. 355. The statute of 1867 .(chap. 814), practically repeals this section, by rendering it unlawful for any cattle, etc., to run at large in the highways, at any time. Presumption of sufficiency. When the sufficiency of a fence shall come in question in any suit, it 14 Theik Duty as Fbncb Vie wees. shall be presumed to have been sufficient until the contrary be established. 1 R. S. 356 Compensation of fence viewers. Each fence viewer is entitled to receive one dollar and fifty cents per day for the time occupied in relation to fences, and they are to determine what proportion thereof shall be paid by each of the parties interested in such division fence, and reduce their determination to writing, and subscribe the same and file it in the office of the town clerk where such fence viewers shall reside ; the party refusing or neglecting to pay such fence viewers, or either of them, shall be liable to be sued for the same, with costs. 1 R. S. 355, as amended 1866, chap. 540. As to floating timber. The duty of fence viewers, as to floating timber, is prescribed in the Revised Statutes as follows : Whenever any logs, timber, boards or plank in rafts or otherwise, shall have been drifted upon any island in any of the waters within this State, or upon the bank or shore of any such waters, the owner of such logs or other lumber, may take the same away, on his first paying or tendering to the owner or pos- sessor of the land on which the same shall have been drifted, the amount of the damages which such owner or possessor shall have sustained by reason thereof, and which may accrue in the removal of such logs or other lumber. 1 R. S. 697. If the parties cannot agree as to the amount of such damages, either party may apply to any two Their Duty as Fence Viewbks. 15 of the fence viewers of the town or city in which such lumber may be found, whose duty it shall be, after hearing the proofs and allegations of the parties, to determine the same, at the expense of the owner of the lumber, and their decision shall be conclu- sive. 1 R. S. 697. The fence viewers, or either of them, shall have power to issue process for such witnesses as may be desired by either party, and to administer oaths to all witnesses produced before them. Id. In case the owner does not appear within a pre- scribed time the statute authorizes the timber to be sold, and directs that a portion of the proceeds be paid to the owner of the lands for damages. But it provides, that, before such money be paid, such dam- ages shall be assessed by any two fence viewers of the city or town, and a specification thereof, signed by such fence viewers, shall be filed in the office of the clerk of the city or town. 1 R. S. 899, § 9. TJie above provisions do not apply to that kind of lumber called drift-wood. Id. § 21. In relation to strays. There are two methods pre- scribed by statute for the recovery of damages occa- sioned by cattle straying into an inclosure. That prescribed by chapter 814 of the Laws of 1867, pro- viding for the summary seizure and disposition of such cattle ; and that provided by the Revised Stat- utes given below. These remedies are concurrent, and every person damaged may resort to either, at his discretion. The provisions, of the Revised Stat- utes regarding strays, are as follows : 16 TnatR Duty as Fence Viewers. Whenever any person shall at any time have any strayed horse upon his inclosed land, or shall, between the first day of November in any year, and the first day of April thereafter, have any strayed neat cattle or sheep upon his inclosed lands, such person shall, within ten days after the coming of any such stray thereon, deliver to the clerk of the town within which such lands shall be, a note in writing, containing the name and place of abode of such person, and the age, color and marks, natural and artificial, of each stray, as near as may be. 1 K.. S. 351, § 17., If any person upon whose inclosed lands any such neat cattle, horses or sheep, shall come, shall neglect to deliver such note in writing, to the town clerk, within the time above required, he shall be pre- cluded from the benefits of this article, and from all claim to compensation for keeping such strays. Id. § 18. The town clerk, on the receipt of every such note, shall enter the same at large in a book to be provided by him for that purpose ; for which entry he shall receive six cents each for all neat cattle and horses, and three cents for each sheep, to be paid by the person delivering the note. Id. § 20. The book in which such entries shall be made shall always be kept open to inspection ; and no fee shall be taken by the clerk for any search therein. Id. '520. The person delivering the note shall be entitled to receive therefor nine cents each, for all neat cattle and horses, and three cents for each sheep described in the note ; and he may detain such strays until the Their Duty as Fence Viewers. 17 owner thereof shall appear and pay such fees, together with the fees paid or due to the clerk, and all reasonable charges for keeping the strays ; such charges being first a,scertained by two of the fence viewers of the town, to be selected by the person claiming the same, in case he and the owner of the stray cannot otherwise agree. 1 K S. 351, § 21. Each fence viewer shall be entitled to receive six cents for every mile he shall be obliged to travel, from his house to the place where such strays are kept, and twenty-five cents for a certificate of the charges as ascertained by him ; such fees to be paid by the owner of the strays. Id. § 22. Every person who shall deliver any such note, and keep any stray described therein, shall, if the same be not sooner claimed and redeemed, between the first day of May and the twentieth day thereafter, give notice to one of the fence viewers of the town, whose duty it shall be to ascertain, according to the best of his knowledge and judgment, the reasonable charges of keeping such stray, a certificate whereof shall be given by him to the person applying for the same. The fence viewer shall be entitled to the like fees as above provided, to be paid by the person applying for the certificate. Id. § 23. If no owner shall appear to claim such stray, on or before the first day of May next after the making of such entry, or if the owner shall refuse or neglect to pay the sums charged on such stray, then the person who shall have delivered such note, and kept such stray, may proceed to sell the same by public auction, to the highest bidder. Id. § 24. 18 Their Duty as Fence Vibwbes. Such person shall give at least twenty day's pre- vious notice of the time and place of such sale, by advertisement, to be posted up at three of the most public places in the town where the strays shall have been kept. 1 R. S. 351, § 25. Out of the moneys arising from such sale he shall retain for his own use the sums charged on such strays for the aforesaid note in writing, entry and certificate, together with the sum specified in the certificate for keeping such strays, and the like charges for such sale as are allowed on sales under executions issued out of justices' courts. He shall pay the residue of said moneys, on demand, to the owner of the strays, if he shall appear to demand the same. Id. § 26. If the owner shall not appear and demand the residue of such moneys, within one year after the sale, he shall be forever precluded from recovering any part of such moneys ; and the aforesaid residue shall be paid to the supervisor of such town, for the use of the town ; and his receipt shall be a legal dis- charge to the keeper of such strays. Id. § 27. If the person who shall have sold such strays, shall not, within thirty days after the expiration of the year, pay such residuary moneys to the supervisor of the town, he shall forfeit to the town double the sum so remaining in his hands, together with the amount of such residuary moneys. Id. § 28. Each of the cities of this State shall be considered towns for the purposes of this article. Id. § 29. Theie Duty as Fence Viewers. 19 In relation to sheep killed hy dogs. It is also the duty of fence viewers to assess, when required, the damage arising from the killing of sheep by dogs. That part of the statute relating to such duties is as follows : The owner of any sheep or lambs that may be killed or injured by any dog, may apply to any two fence viewers of the town, or assessors of the city, or of the ward of the city, who shall inquire into the matter, and view the sheep injured or killed, and may examine witnesses in relation thereto, for which pur- pose either of them shall have power to administer oaths. If they are satisfied that the same were killed or hurt only by dogs, and in no other way, they shall certify such fact, the number of the sheep killed or hurt, and the amount of the damages sustained thereby by the owner, together with the value of the sheep hurt or killed. 1 R. S. 704, § 10, as amended 1862, chap. 244. See Form No. 5. Their tertificate evidence. The said certificalie shall be presumptive evidence of the facts therein con- tained, in any suit that may be brought by the party injured against the owner or possessor of any dog, if it shall appear on the trial of such suit that notice in writing of the time and place of such view shall have been served at least twenty-four hours before, on the said owner or possessor, either personally or by leav- ing at his dwelling-house with a person who usually dwells therein, and who shall have arrived at the age of sixteen years. Id. § 11. In addition to the provisions of the Revised Stat- 20 Theie Duty as Fence Viewers. utes, there was an act passed in 1864 (chap. 197) relating to tax upon dogs in Ontario county, which contained a provision that such act may be extended to any county, by a resolution to that effect passed by the supervisors of such county. Among the pro- visions of that act are the following : The owner or owners of any sheep or lambs that may be killed or injured by dogs may apply to any two fence viewers of the town, who shall inquire into the matter and examine witnesses in relation thereto, for which purpose either of them shall have power to administer oaths, and if they shall be satisfied that the same were killed by dogs and in no other way, they shall certify such fact, the number of such sheep killed and the number injured, the value of the sheep killed or injured immediately previous to such killing or injury, together with the value of the sheep after being killed or injured, together with the amount of their fees. Laws 1864, chap. 197, § 3. Such certificate shall be presented to the board of town auditors, at their annual meeting for auditing town accounts, who shall have the same power in auditing or allowing the same as in regard to town accounts, and if such board shall be satisfied, by the oath of the person claiming such damages, that such claimant has not been able to discover the owner or possessor of the dog or dogs by which such damage was done, or that he has failed to recover his damages of such owner or possessor, they shall give an order on the supervisor of the town for the amount which they shall allow, who shall pay such order out of the funds arising from the provisions of this act. Id. § 4 Duty under the Election Law. 21 SECTION III. Duty under the Election Law and as County Canvassees. It is the duty of the assessors, supervisor and town clerk of a town, to divide the town into election dis- tricts, where that alteration has not been already- made, and to alter such district when made, as often as may be necessary. Although the first section of the statute cited below is merely temporary in some respects, yet it contains the manner in which these officers are to proceed, and is, therefore, cited com- plete. When may divide town into districts. The supervi- sor, assessors and town clerk of each town shall meet at the town clerk's office in such town, on the first Tuesday in September next, at ten o'clock in the forenoon, and form themselves into a board. And in case a majority of said officers, for any cause, do not attend on that day, it shall be the duty of those who do attend, to adjourn to some future day, not exceed- ing five days, and shall immediately thereupon give notice to those officers who do not attend, of the time of such adjournment ; and it shall be the duty of all said officers to attend on such adjourned day, and to proceed in the same manner as though a majority had attended on the day appointed by law ; and adjourn- ments from time to time may be had by said officers, as occasion may require; but no such adjournments shall extend beyond the first day of October in said year. They shall, in all cases where any town shall 22 Duty xtndbe the Election Law. contain more than five hundred electors, divide the same into a convenient number of election districts, so that each district shall be in a compact form within their town, and shall contain not more than five hun- dred electors, as far as the number can be ascertained. But where any town shall contain less than five hun- dred electors, the board may, in their discretion, divide the same into districts. They shall make a certificate of such division, under their hands, in which such districts shall be numbered and described by known boundaries, which shall be immediately filed in the office of the town clerk. The town clerk shall, at least two weeks before the day of election, put up copies of the said certificates in at least four public places in each of the said districts, within ten days after such meeting ; and he shall deliver a copy thereof to an inspector in each district before the day of election. Laws 1842, chap. 130, tit, 3, art. 3. See Form No. 6. Alteration of districts. In every succeeding year the same officers shall meet at the town clerk's office, on the fij-st Monday of October, at ten o'clock in the forenoon, and form a board. They shall determine whether any alteration in the existing election districts be necessary or expedient, and shall have power to make the same, subject to the same restrictions and limitations contained in the last preceding section; and shall, in like manner, make a certificate of such alterations, exhibiting the districts as altered and their numbers respectively ; which certificate shall be filed in the town clerk's office. Such alteration shall not As County Canvassers. 23 take effect until after the then next general election, except in case of the alteration, erection or division of a town, in which case it shall take effect imme- diately. Laws 1842, chap. 130, tit. 3, a,rt. 3. Dividing new town into districts. When any new town shall be formed, the supervisor, town clerk and assessors therein, shall meet at the town clerk's office, on or before the first Tuesday in September preceding the first general election to be held in such town, and divide the same into districts as herein prescribed, and the same proceedings, in all respects, shall be had as herein provided in respect to towns now exist- ing. Id. 17. To give notice of time and place of holding elections. The common council of each city, and the said town officers of each town, on the first Tuesday of Sep- tember next and on the first Monday in October in each year thereafter, shall designate the place in each election district in such city or town at which elec- tions shall be held during the year ; and they shall thereupon give notice, written or printed, to be posted in at least eight public places in each district, contain- ing a description of such place so designated, and of the time of opening and closing the poll. Id. See Form No. 7. As OouNTT Cantassees. Ordinarily the supervisors of the several towns- constitute, collectively, the board of county canvas- sers to canvass the votes cast at an election, but if for any reason there be no supervisor in a town, or 24 As County Canvassers. he be disabled from attending the board of county- canvassers, that duty devolves upon one of the asses- sors of the town. In such case the assessor will find the following provisions a reliable guide in the dis- charge of these duties : Statement to he delivered to .supervisor or assessor. The original statement of votes cast at a general or special election shall be delivered, duly certified by the inspectors, or by one of them, to be deputed for that purpose, to the supervisor of the town or ward, within twenty-four hours after the same shall have been subscribed. If there be no supervisor, or he shall be disabled from attending the board of county canvassers, such original statement shall be delivered to one of the assessors of the town or ward in which such election was held. 1 R S. 132. Forin and contents of the original statements. The original statements to be made by the inspectors and delivered to the supervisors or assessors, are to be made as follows : The canvass shall be completed by ascertaining how many ballots of the same kind, corresponding in respect to the names of persons thereon, and the offices for which, they are designated, have been received ; and, the result being found, the inspector shall securely attach to a statement of such canvass, one ballot of each kind found to have been given for the officers to be chosen at such election, any or either of them, except those given for electors of president or vice- president ; and they shall state in words at full length, immediately opposite such ballot, and written partly As County Cantassbks. 25 on such ballot and partly on the paper to which it shall be attached, the whole number of all the ballots that were received which correspond with the one so attached, so that one of each kind of the ballots received at such election for the officers then to be chosen, shall be attached to such paper, with a state- ment of such canvass. They shall also attach to such paper the original ballots rejected by them as being defective, which were given at such election. 1 R. S. 141, § 42. See Forms Nos. 8, 9 and 10. When electors of president and vice-president shall be chosen at any election, the inspectors shall make a separate canvass and statement of votes given for electors, in the manner prescribed in the last preceding section, by ascertaining how many ballots of the same kind, corresponding in respect to the names thereon, have been received ; and the result being found, the inspectors shall securely attach to paper one original ballot of each kind found to have been given for elec- tors, and shall state, in words at full length opposite such ballot, and written partly thereon and partly on the paper to which it shall be attached, the whole number of ballots for electors, that were found to have been received, corresponding with the one so attached. They shall also attach to such paper all original ballots for electors, rejected by them as being defective. Id. § 43. See Form No. 8. The statements to be made by the inspectors shall contain a caption stating the day on which, and the number of the district, the town or ward, and the county at which the election was held, in relation to which such statement shall be made ; it shall also 4 26 As County Canvassers. contain a statement showing the whole number of ballots taken for each person, designating the office for which they are given, which statement shall be written in words at length ; and, at the end thereof, a certificate that such statement is correct in all resjiects, which certificate shall be subscribed by the inspectors. 1 R. S. 141, § 44. Board, how constituted. The supervisors or assessors to whom the original statement of the canvass of votes in the towns or wards to which they respectively belong, shall have been delivered, shall form the county board of canvassers. Id. 133. When and where to meet. They shall meet at the office of the clerk of the county, on the Tuesday next following the election, before one o'clock in the after- noon of that day, in all the counties of this State, except in the county of Hamilton, which shall meet on the first Friday next following said election, and shall choose one of their number chairman. Id. Secretary. The clerk of the county, or in his ab- sence his deputy, shall be secretary of the board. Id. Oath. The chairman shall then administer the constitutional oath to each member of the board, and the same oath shall be administered to him by the secretary. Id. The oath is to be in the following form : I do solemnly swear (or affirm) that I will support the Constitution of the United States, and the Con- stitution of the State of New York, and that I will As County Canvassbes . 27 faithfully discharge the duties of the office of can- vasser of the votes of the county of Rensselaer, according to the best of my ability. Quorum. The major part of the supervisors or assessors to whom the original statement of the can- vass in the several districts in their towns or wards shall have been delivered, shall be a sufficient number to constitute a board. 1 R. S. 133. County clerk to deliver statement. The county clerk shall deliver to the board of county canvassers, all the certified statements of the votes taken in each town or ward at the next preceding election that shall have been received at his office. 1 R. S. 135. Estimate of votes to he made. The original state- ments of the canvass in each district shall then be produced, and from them the board shall proceed to estimate the votes of the county, and shall make such statements thereof as the nature of the election shall require, such statements shall then be delivered to and deposited with the county clerk. 1 R. S. 133. See Form No. 11. Separate statements to be made. They shall make a separate statement containing the whole number of votes given in such county for the office of governor, lieutenant-governor, judge of the court of appeals, justice of the supreme court, clerk of the court of appeals, secretary of State, comptroller, treasurer, attorney-general. State engineer and surveyor, canal commissioner, inspectors of State prisons, senator in each district, and representative in congress in each 2g As County Canvassers. district, or any or either of them ; the names of the persons for whom such votes were given, and the number of votes given for each ; another, of the votes given for all county officers, any or either of them ; another, of the votes given for member of assembly, in each assembly district ; and another, of the votes for electors of president and vice-president ; and another, of the votes given for any proposed amendment to the Constitution. 1 R. S. 133, § 7. See Forms Nos. 11-15. Number of votes and names written at length. In such statements, the whole number of votes given in each town and district, the names of the candidates, and the number of votes given to each, shall be writ- ten out in words at full length. Id. § 8. How certified. Each statement shall be certijfied as correct, and attested by the signatures of the chair- man and secretary of the board ; and a copy of each, thus certified and attested, shall be delivered to the county clerk, to be recorded in his office. Id. § 9. See Form No. 13. Members of assembly and county officers. Upon the statement of votes given for members of assembly and county officers, the board shall proceed to deter- mine what person or persons have, by the greatest number of votes, been duly elected to each of the offices mentioned in each statement. Id. § 10. Copy to be published. The board shall cause a copy of every such determination, and of the statement upon which it shall be made, to be published in one As County Cantasbeks. 29 or more of the newspapers printed in the county. 1 E. S. 133, § 11. If an inspector cannot attend at hoard. If any one of the supervisors or assessors appointed to attend the county canvass shall be unable to attend the meet- ing of the board on the day appointed for such meet- ing, he shall, on or before that day, cause to be delivered at the office of the county clerk the original statement of the votes of his town or ward. Id. § 12. Duty of those who attend. If on that day a majority of the county canvassers shall not attend, or the state- ments of the votes from every district in the county shall not be produced, the canvassers then present shall adjourn to some convenient hour of the next day. Id. § 13. At that hour they shall again meet, and the can vassers then attending, although less than a majority of the whole, shall organize themselves as a board, and upon the statements, or certified copies thereof, then produced, shall proceed to estimate, state and certify the votes of the county in the manner before directed. Id. § 14. County clerk to procure returns. If, on the day appointed for the meeting of the board of county canvassers, the board shall not have been organized, owing to a deficient return of votes of the county, the county clerk shall, by a special messenger or other- wise, obtain necessary statements or certified copies thereof, in time to be produced to the board at their next meeting. 1 R. S. 135. 30 As County Canvassbes. Statements containing omissions. If, upon proceed- ing to canvass the votes, it shall clearly appear to the canvassers that in any statement produced to them, certain matters are omitted in such statement which should have been inserted, or that any mistakes which are clerical merely, exist, the}' shall cause the said statement to be sent by one of their number (whom they shall depute for that purpose), to the town or ward inspectors, and town or ward canvassers of the town or ward from whom they were received, to have the same corrected ; and the said canvasser so deputed shall immediately proceed and give notice to the isaid town or ward inspectors and canvassers, whose duty it shall be forthwith to assemble together and make such correction as the facts of the case may require ; but such town or ward inspectors and canvassers shall not at such meeting change or alter any decision before made by them, but shall only cause their can- vass to be cprrectly stated ; and the board of , county canvassers are authorized to adjourn from day to day, for the purpose of obtaining and receiving such state- ment, such adjournment not to extend beyond three daj-s. 1 R. S. 134, § 15. Certificate of board evidence of election. The certifi- cates of the board of canvassers authorized to canvass the votes given for any elective office, shall be evi- dence of the election of the persons therein declared to have been elected. 1 R. S. 118, § 17. But it is only prima facie evidence of such election, not conclusive. It may be impeached in an action of the nature of a quo warranto to oust a party claiming As County Canvassers. 31 title to office under it. In such an action the court may go behind the certificate of the canvassers, and even behind the ballot box, for testimony as to the intention of the voters. People v. Van Slyck, 4 Cow. 297 ; People v. Ferguson, 8 id. 102 ; People v. Cook, 8 N. Y. 67. But in any collateral controversy between a party holding an office under a certificate of canvassers and a stranger, such certificate is conclusive evidence of the right of the party claiming title under it. Id. Power of canvassers. The duties of the canvassers are mainly ministerial. They are to make their can- vass from the certificate of the district inspectors, provided it is regular on its face and delivered to the proper office within the time allowed by law. They cannot reject such certificate, nor ascertain the intent of the voters by examining witnesses or testimony of any description except that which is in the certificate itself. Thus, when a return of an election district, regular upon its face, signed by three persons as inspectors of election, who in fact had acted as such upon mistaken information, had been rejected by the county canvassers, on the evidence of a certificate of the town clerk that the persons acting were not inspectors, it was held that the canvassers had exceeded their power in receiving such evidence, and that the return of the inspectors should have been admitted. People v. Cook, 8 N. Y. 67, and cases cited supra. Cannot correct errors in returns. Section fifteen of the statute above cited, which authorizes the county 32 As County Canvassbes. board to depute one of their number to return the certificates of the district inspectors to those officers, to supply omissions and correct clerical mistakes, if any exist, and to adjourn, in the mean time, to allow the correction to be made, is all the correcting or revising power which the county board has over the district board. The corrections are to be made by the latter board, and are only to be corrections of clerical mistakes, and not to alter any decision before made by them. 8 N. Y. 85. Abbreviated names and initials. The canvassers should allow all votes the names on which are mis- spelled, if the misspelling does not materially alter the sound of the name. They should also allow the usual abbreviations of a name, as Greo. for George, and Hen. for Henry, but they should reject those votes where the initial letter of the Christian or sur- name only is used. They cannot receive evidence to show for what name the initials stand. They are not bound to know ; they are limited strictly to the record ; and if any party is injured by the improper rejection of votes, he has ample remedy before a court and jury. People v. Ferguson, 8 Cow. 106. Thus, where votes are cast for Henry F. Yates, for H. F. Yates and for Frey Yates, the canvassers can- not properly count for Henry F. Yates the votes cast for H. F. Yates and Frey Yates. Id. So where votes were cast for Benjamin Welch, Jr., Benjamin C. Welch and for Benjamin Welch, the can- vassers have not the means of knowing that one per- son is meant by the several appellations, and are not As County Canvassers. 33 bound to count the votes for Benjamin "Welch, Jr. People V. Cook, 8 N. Y. 80. It" is a matter of pubhc notoriety that certain abbreviations are generally used to designate particular names ; thus, Benj. for Benjamin, and the canvassers can take cognizance of this fact, but not so with initials. A court and jury are the proper tribunal to decide for whom the initials were intended, after hearing evidence on the subject. Nor should the canvassers count ballots containing only the surname of a candidate. People v. Stephens, 5 Hill, 617. Loss of ballots. The accidental loss of ballots in a single election district, even though it prevent a return from that district, will not prevent the board of can- vassers from completing their canvass or making their return on the votes cast in districts regularly returned. Heath's case, 3 id. 42. When power exhausted. When the board of can- vassers have completed their canvass and made their certificate, their power is exhausted, and they cannot afterward reverse their decision and iriake a difi"erent determination. Hadley v. Mayor of Albany, 33 N. Y. 603. Nor after they have completed such canvass and made their determination and dissolved, can the supreme court issue a mandamus calling them together again for the correction of errors in their determina- tion. Were the same individuals again to convene, they would not constitute the county board of can- vassers, nor have power to review former acts or to correct errors. People v. Supervisors of Greene, 12 Barb. 217. 34 As County Canvassers. Duty of county clerk. The county clerk shall record in his office all the 'statements and certificates that shall have been delivered to him by the county board of canvassers, and shall keep a proper book for that purpose. 1 R. S. 135. To prepare three copies. Of the statement and cer- tificate of the votes for the office of governor, lieuten- ant-governor, judges of the court of appeals, justices of the supreme court, clerk for the court of appeals, secretary of State, comptroller, treasurer of the State, attorney-general, State engineer and surveyor, canal commissioners, inspectors of State prisons, senators and representatives in congress, or either of them, he shall prepare three certified copies under his signa- ture, and sealed with his seal of office. Id. To transmit the same to governor, secretary and comp- troller. Within five days after the adjournment of the board of county canvassers, the county clerk shall deposit in the nearest post-office, directed to the gov- ernor, to the secretary of State, and to the comptroller, each, one of the certified copies of the statement and certificates of votes so prepared by him. Id. To deliver copy of certificate to county officers. He shall prepare as many certified copies of each certifi- cate of the determination of the board of county canvassers, as there are persons declared to be elected in such certificate, and shall, without delay, deliver one of such copies to each person so elected. Id. List to be sent to secretary of State. He shall trans- mit to the secretary of State, within twenty days after As County Canvassbes. 35 a general election, and within ten days after a special election, a list of the names of the persons elected in the county as members of assembly, and also a list of the names of all persons elected to any county office , at such election, with the places of their resi- dence respectively. 1 E,. S. 135. When to order special election. When any county officer, proper to be chosen at any general election, shall not have been chosen by reason of a tie vote, it is the duty of the board of county canvassers to order a special election for the election of such officers omitted to be chosen. They shall, without delay, direct and cause to the sheriff, clerk, or county judge of the county in which such election is to be held, a notice specifying the officer to be chosen ; the time for which he is to be chosen, and the day on which such election is to be held, which day shall not be less than twenty nor more than forty days from the date of such notice. Such notice is to be signed by the chairman and clerk of the board. Laws 1842, ch. 130, titles 2 and 3. 36 Of Pkopeett Liable to Taxation. SECTION IV. Of Pkopeett Liable to Taxation. This section related mainly to tlie property of indi- viduals liable to taxation. The law relative to the taxation of corporate property will be given hereafter in the section on taxation of corporations. Land amd personal estate. All lands and all personal estate within this State, whether owned by individuals or by corporations, shall be liable to taxation, subject to the exemptions hereinafter specified. 1 R. S. 387. The above provision of the statute, that "all lands and personal estate, within this State, should be liable to taxation," subject to certain exemptions, is not modified or enlarged by subsequent legislation direct- ing that " every person shall be assessed in the town or ward where he resides when the assesment is made, for all personal estate owned by him," etc. (1 R. S. 5th ed. 908, § 5 ; Laws of 1851, ch. 176, § 2), so as to make personal property not within the State liable to taxation {People v. Ga/rdner, 51 Barb. 352). The liability of personal property to taxation depends upon whether or not it is, at the time the assessment is made, within the State (Id.). Money, owned by a resident of this State, but invested in loans in other States, upon securities taken and retained by agents of the owner, in those States, is not liable to taxation in this State (Id.). The legal fiction that personal estate follows its ownor, does not prevail, in deter- mining whether personal property which is actually out of the State is liable to taxation here (Id.). A resident of this State is not liable to taxation on personal property situated out of the State ; on the other hand, the personal property of a non-resident, situate here, is liable to taxation with such excep- tions only as are prescribed by the law of the State. People V. Oommissioners of Taxes, 23 N. Y. 224. Of Peopeett Liable to Taxation. 37 Thus where the relator lived in the city of New York, and was taxed for personal property invested in business in New Orleans, the court of appeals held the assessment erroneous. Id. Incorporeal hereditaments, as the right to receive wharf- age, etc., are not lands or personal estate, and are not prop- erly taxable. Boreel v. Mayor, 2 Sandf. 552. ^^Lcmd" defined. The term "land," as used in this chap- ter, shall be construed to include the land itself, all buildings, and all other articles erected upon or affixed to the same, all trees and underwood growing thereon, and all mines, miner- als, quarries and fossils, in and under the same, except mines belonging to the State ; and the terms " 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. 1 K S. 387. The interest of the lessee of real property is taxable as real estate. Trustees of Elmira v. Dunn, 22 Barb. 402. The term "lands," as used in the statute in relation to assessment and taxation (1 E. S. 360, §§ 1, 2), includes such an interest in real estate as will protect the erection or affix- ing, and possession, of buildings and fixtures thereon, though unaccompanied by the fee ; and such an interest, with the buildings and fixtures, may be assessed to the owner thereof. People V. Ga/rrity, 46 IST. Y. 46. '■^Personal estate " defined. The terms " personal estate " and " personal property," whenever they occur in this chap- ter, shall be construed to include all household furniture ; moneys ; goods ; chattels ; debts due from solvent debtors, whether on account, contract, note, bond or mortgage ; pub- lic stocks ; and stocks in moneyed corporations. They shall also be construed to include such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. 1 R. S. 388. The question what shall be deemed personal estate, in the possesswn or under the control of an agent, within the mean- ing of the statute, was considered in the case of Lord v. Arnold (18 Barb. 104). It was held that, where one is the agent of another for the sale of real estate in his vicinity, and for making contracts for sales, and for receiving the consid- eration agreed to be paid by the purchasers, and as such agent has in his possession contracts for the lands exe- cuted by his principal who resides in another place, and by the several purchasers of the land, the amount owing by 3g Of Pkopeety Liable to Taxation. the purchasers on such contracts is not subject to taxation against the agent, as personal estate in his possession or under his control as such agent. Funds and securities held by the courts, are per- sonal property of the persons owning them, and should be assessed to such persons as part of their personal property, at their respective places of residence. Mat- ter of Kellinger, 9 Paige, 62. Property exempt. The following property shall be exempt from taxation : 1. All property, real or personal, exempted from taxation by the Constitution of this State, or under the Constitution of the United States. 2. All lands belonging to this State, or the United States. 3. Every building erected for the use of a college, incorporated academy, or other seminary of learning ; every building for public worship ; every school- house, court-house and jail ; and the several lots whereon such buildings are situated, and the furniture belonging to each of them. 4. Every poor-house, alms-house, house of indus- try, and every house belonging to a company incor- porated for the reformation of offenders, and to improve the moral condition of seamen, and the real and personal property used for such purposes belong- ing to or connected with the same. 5. The real and personal property of every public library. 6. All stocks owned by the State, or by literary or charitable institutions. Of Peopekty Liable to Taxation. 39 7. The personal estate of every incorporated com- pany not made liable to taxation on its capital, in the fourth title of this chapter. 8. The personal property of every minister of the gospel, or priest, of any denomination ; and the real estate of such minister, or priest, when occupied by him provided such real and personal estate do not exceed the value of one thousand five hundred dol- lars ; and, 9. All property exempted by law from execution. 1 R. S. 388. The property of a soldiers' monument association is also exempt. Laws 1866, ch. 273, § 6. Lands set apart as a situation for a church to be built, are not exempt, nor do lots used for a cemetery become exempt by the erection on them of a burial chapel. Trinity Church v. Mayor of New York, 10 How. 138. Nor are buildings used for a private boarding school exempt. The word " school-house " means only the buildings for public schools, and the words " other seminary of learning " are to be under- stood as referring to incorporations. Chegary v. JSew York, 13 N. Y. 220. A person cannot build a school-room and establish a private school in his house, and thereby exempt the building and the lot from taxation. The statute was intended to exempt only property used by the public for the purposes of education, or which belonged to a corporation created for the advancement of learning. Id. ; Chegary v. Jenkins, 3 Sandf 409. Minister or priest. If the real and personal estate, or either of them, of any minister or priest, exceed 40 Of Peopekty Liable to Taxation. the value of one thousand five hundred dollars, that sum shall be deducted from the valuation of his prop- erty, and the residue shall be liable to taxation. 1 R. S. 388. Ministers or priests ought not to be exempt, as above provided, unless they are engaged in religious teach- ing as a business ; those who have abandoned or retired from the calling are not to be exempted, even though they occasionally teach or exhort. We ^nd no decision to this effect, but such must be the evi- dent intention of the law. Says Mr. Justice Green, in Vail v. Oiven (19 Barb. 22): "The proposition that ' once a priest always a priest,' may be well enough as an ecclesiastical maxim, but it will hardly be claimed, I take it, that one who abandons that calling and takes up another is still entitled to the statute exemption from taxation." The question did not, however, arise in the case, and no controlling opinion was rendered. A priest or minister, to sus- tain an action against the assessors for assessing him, must show not only that he was such, but that the value of both his real and personal property did not exceed one thousand five hundred dollars. He is liable to be taxed for the excess over that sum. Prosser v. Secor, 5 Barb. 607. Lands sold by the State. Lands sold by the State, though not granted or conveyed, shall be assessed in the same manner as if actually conveyed. 1 R. S. 388, Owner of stock. The owner or holder of stock in any incorporated company liable to taxation on its Or Pkopeety Liable to Taxation. 41 capital, shall not be taxed as an individual for such stock. 1 R. S. 388. Poor-houses. Every poor-house, alms-house, or other place provided by any city, town or county, for the reception and support of the poor, and all real and personal property whatever, belonging to or con- nected with the same, shall be exempt from all assess- ment and taxation, levied either by the State, or by any county, city, town or village ; and the keeper of every poor-house, alms-house, or other place provided as aforesaid, shall be exempt from all service in -the militia, from serving oji juries, and for all assessments for labor on the highways. Id. 631. Lands of agricultural societies. All lands now held, or which may hereafter be held, by any agricultural society in this State, and permanently used for show grounds by any such society, shall be exempt from taxation during the time so used. Laws of 1856, chap. 183. Demands sent to this State for collection. When any bond, mortgage, note, contract, account or other demand, belonging to any person not being a resi- dent of this State, shall be sent to this State for col- lection, or shall be deposited in this State for the same purpose, such property shall be exempt from taxation ; and nothing contained in this chapter shall be construed to render any agent of such owner liable to be assessed or taxed for such property ; but every such agent shall be entitled to have any such property deducted from his assessment, i^pon making 6 42 Of Peopeett Liable to Taxation. affidavit, before the assessors, at the time appointed by them for reviewing their assessments, that such property belongs to a non-resident owner, and therein specifying his name and residence. 1 R. S. 419. Plank roads and turnpikes. Toll-houses and other fixtures, and all property belonging to any plank or turnpike road company, shall be exempt from assess- ment and taxation for any purpose whatsoever, until the surplus annual receipts of tolls on their respective roads, over necessary repairs and a suitable reserve fund for repairs and relaying of plank, shall exceed seven per cent per annum on the first cost of sach road. In case of any disagreement between the asses- sors of any town, village or city, and any such com- pany, concerning such exemption claimed, said com- pany may appeal to the county judge of the county in which such assessment is proposed to be made, who shall, after due notice to the appealing party of such appeal, examine the books and vouchers of such company, and take such further proof as he shall deem proper, and shall decide whether such company is liable to taxation under this section, and his deci- sion shall be final. Laws 1854, chap. 87, § 4, as amended 1855, chap. 546, § 5. The provision of the above act, exempting prop- erty belonging to any plank or turnpike road com- pany from assessment and taxation, " until the surplus annual receipts of tolls on their respective roads over necessary repairs, and a suitable reserve fund for repairs and relaying of plank, shall exceed seven per Of Peopeety Liable to Taxation. 43 cent per anaum on tlie first cost of sucli road," refers to the road whicli tlie corporation has, and operates, at tlie time the assessment is made, and the cost of that road. People v. Freeman, 3 Lans. 148. The liability of the property of a plank-road company, which has abandoned a part of the road constructed by it, to assessment, depends upon the question whether the annual surplus receipts of tolls exceed seven per cent on the first cost of the road retained by it, and not on the whole original road. Id. India/n reservai/ions. The act of February, 1857, to relieve the Seneca nation of Indians from certain taxes on the Allegany and Cattaraugus reservations, provides that no tax shall hereafter be assessed or imposed on either of said reservations, or on any part thereof, for any purposes whatever, so long as said reservations remain the property of the Seneca nation; and all acts of the legislature conflicting with this provision are repealed. Laws of 1857, ch. 45, § 4. It has been held that this act was not intended to affect any of the provisions of the general law declar- ing what property shall be liable to taxation, but merely exempts such reservations from taxation so long as they remain the property of that nation. People V. Beardsley, 52 Barb. 105 ; affirmed 41 K Y. 619. Land belonging to the Allegany Indian reser- vation, which a railroad company has acquired a right to occupy for the construction, occupancy and maintenance of its road by contract with the chief of the nation to which it belongs, not limited as to time, is owned by the company within the meaning of the 44 Of Pkopeett Liable to Taxation. statutes relating to taxation. Although the fee of the land cannot legally pass under such contract, yet, to the extent specified therein, such land has ceased to be the property of the Indian nation, and is no longer exempt from taxation as such. Id Mints and assay offices. The mints and branch mints of the United States in the city of New York, the lands upon which such mints are built, the machinery, bullion, coin, etc., therein, are exempt. Laws 1852, chap. 46. The building, lands, machinery, bullion, etc., in the United States assay office in New York, are like- wise exempt. Laws 1853, chap. 406. United States treasury notes and certificates. Treas- ury notes and certificates of indebtedness, issued by the United States government, under the acts of 1862, are exempt from State taxation. Peojple v. Donnelly, 36 How. Pr. 258. States cannot control the national government, within its constitutional powers, for there it is supreme ; nor can they tax its obligations for the payment of money issued for purposes within that range of powers, because such taxation neces- sarily implies the assertion of the right to exercise such control. Id. Property of Mitral Cemetery Associations. The cemetery lands and property of any association formed pursuant to the act of 1847, ch. 133, are exempt from all public taxes, rates and assessments, and shall not be liable to be sold on any execution, or be applied in payment of debts due from any individual pro- prietors, so long as the same shall remain dedicated to the purpose of a cemetery ; and during that time Of Peopeett Liable to Taxation. 45 no street, road, avenue or thorougMare shall be laid throTigli such cemetery, or any part of tlie lands held by such association for the purposes aforesaid ; with- out the consent of the trustees of such association, except by special permission of the legislature. Laws of 1847, oh. 133, § 10. It has been held that the above provision exempt- ing cemetery property from " all public taxes, rates and assessments" does not apply to a municipal assessment to defray the expenses of a local improve- ment. Buffalo Oity Cemetery v. City of Buffalo, 46 N. Y. 506. Statutes conferring exemptions from taxation are to be strictly construed. Id. STia/res of National Banks. The provision of the act of 1865, ch. 97, § 10, subjecting shares in national banks to assessment and taxation, having been ad- judged to be invalid, by the supreme court of the United States, an assessment upon shares of a national bank is invalid, and cannot be enforced. First Na- tional BamJa of 8a/ndy Hill v. FancTier, 48 N. Y. 524. "Where a tax upon the capital stock of a bank, including that portion invested in United States securities, was assessed, levied and paid prior to the decision of the supreme court of the United States, holding that the portion so invested was exempt from taxation, and where a claim was made to a board of supervisors, under the provisions of the act to provide against illegal taxation (Laws of 1867, ch. 938) for the repayment of that portion of the tax so illegally assessed ;, held, that it was no answer to the claim that the claimant did not appear before the assessors and object to the assessment; or that it voluntarily 46 Of Peopeett Liable to Taxation. paid the tax. People v. Supervisors of Madison, 51 N. Y. 442. Property exempt from execution. The statutes above quoted exempt from taxation all property exempt by law from execution. The following property is exempt, under the Revised Statutes, from levy and sale under an execution against the owner when he is a house- holder. A " householder" is the head, master, or person who has charge of and provides for a family. It has been held that one who rents a house, and keeps boarders and servants, is a householder, even though he have no wife or child for whom he pro- vides. Hutchinson v. Chamherlin, 11 N. Y. Legal Obs. 248 ; Van Vechten v. Hall, 14 How. 436. And when a husband has left the State, leaving wife and children together, the wife will be deemed a householder. A householder does not lose the character of housekeeper by ceasing temporarily to keep house, and storing his goods with a view to retake them again, and renew housekeeping. Crocker on Sheriffs, citing 18 John. 400 ; 14 Barb. 456. The articles of personal property thus exempted are: 1. All spinning-wheels, weaving-looms and stoves, put up or kept for use, in any dwelling-house. 2. The family Bible, family pictures and school books, used by or in the family of such person ; and books not exceeding in value fifty dollars, which are kept and used as part of the family library^ 3. A seat or pew occupied by such person or his family in any house or place of public worship. Of Peopeett Liable to Taxation. 47 4. All sheep, to the number of ten, with their fleeces, and the yarn or cloth manufactured from the same ; one cow, two swine, the necessary food for them ; all necessary pork, beef, fish, flour and vegeta- bles, actually provided for family use (whether gath- ered or growing, 25 Wend. 370) ; and necessary fuel for the use of the family for sixty days. 5. All necessary wearing apparel, beds, bedsteads and bedding, for such person and his family ; arms and accoutrements, required by law to be kept by such person ; necessary cooking utensils ; one table ; six chairs ; six knives and forks ; six plates ; six teacups and saucers ; one sugar-dish ; one milk-pot ; one tea-pot and six spoons ; one crane and its ap- pendages ; one pair of andirons, and a shovel and tongs. 6. The tools and implements of any mechanic, necessary to the carrying on of his trade, not exceed- ing twenty-five dollars in value. 2 R. S. 367. In addition to the articles now exempted by law from levy and sale under execution, there shall be exempted from such sale necessary household furni- ture and working tools, and team, professional instru- ments, furniture and library owned by any person being a householder or having a family for which he provides, to the value of not exceeding two hundred and fifty dollars, and in addition thereto there shall be exempt from such levy and sale the necessary food for said team for a period not exceeding ninety days, and a sewing machine ; provided that such exemption shall not extend to any execution issued on a demand for the purchase money of such furniture, tools or 48 Of Pbopeett Liable to Taxation. team, or the food for said team, or professional instru- ments, furniture or library, sewing machine or the articles now enumerated by law. Laws 1842, ch. 157 ; as amended 1866, ch. 782. So is land set apart for and which has been actually used as a burying ground, not exceeding one-fourth of an acre in extent, and on condition that the owner has recorded a description in the manner prescribed. Laws 1847, ch. 85. In addition to the property now exempt by law from sale under execution, there shall be exempt by law from sale on execution for debts hereafter con- tracted, the lot and buildings thereon, occupied as a residence and owned by the debtor, being a house- holder and having a family, to the value of one thou- sand dollars. Such exemption shall continue after the death of such householder, for the benefit of the widow and family, some or one of them continuing to occupy such homestead until the youngest child become twenty-one years of age, and until the death of the widow. And no release or waiver of such exemption shall be valid unless the same shall be in writing, subscribed by such householder, and acknowl- edged in the same manner as conveyances of real estate are by law required to be acknowledged. Law 1850, ch 260. To entitle any property to such exemption the conveyance of the same shall show that it is designed to be held as a homestead under this act, or if already purchased, or the conveyance does not show such design, a notice that the same is designed to be so held shall be executed and acknowledged by the Op Peopeety Liable to Taxation. 49 person owning the said property, which shall contain a full description thereof, and shall be recorded in the office of the clerk of the county in which the said property is situate, in a book to be provided for that purpose, and known as the " Homestead Exemption Book." But no property shall by virtue of this act, be exempt from sale for non-payment of taxes or assessments, or for a debt contracted for the purchase thereof, or prior to the recording of the aforesaid deed or notice. Laws 1850, ch. 260. The professional books necessary to a professional " man who supports a family by the practice of his profession, are exempt from execution as a part of the family library ; also the surgical instruments of the physician, are exempt as his "tools." Robinson's case, 2 Abb. 466. So the horse of a county phy- sician, whose patients reside at so great a distance as to prevent his visiting them on foot, are entitled to the exemption as a necessary team. Wheeler v. Crop- ley, 5 How. 288. Also the wagon used in his pro fessional business. VanBuren v. Loper, 29 Barb. 388. But a threshing machine is not exempt as a "tool." Ford V. Johnson, 34 Barb. 366. Nor a printing press or type. 13 Mass. 82; 10 Pick. 423. An article otherwise exempt is not the less so because it is new and has never been used. Fields v. Moore, 15 Abb. 6 If however the owner sell exempt property, the debt due him therefor is not exempt. See Thompson's Pro. Rem. 392. All United States stocks, bonds, securities, certijGi- cates of indebtedness and legal tender notes, are exempt from taxation for State and municipal pur- 7 50 MiLiTAET Exemption. poses. The United States supreme court has uni- formly reversed the decisions of the court of appeals of this State which held them taxable. People v. Don- nelhj, 36 How. 258. Military exemption. The question as to whether the exemption from taxation provided by the Mili- tary Code of 1862, for members of the national guards, was repealed by the act of 1869, chapter 645, page 1537, has elicited much discussion. The State authorities themselves seem hardly satisfied as to the effect of the last mentioned act. The question can only be satisfactorily settled by a judi- cial decision. Our own opinion is, after a careful examination of the various statutes, that the exemp- tion was not repealed, but remains in full force so far as it relates to those actually in the service. The following is, briefly, the history of the legislation on the subject, so far as it effects this question: Section 146, chapter 477, of the Laws of 1862 (which chap- ter provided for the organization of the national guards), provided, that all general and staff officers, all field officers, and all commissioned and non-com- missioned officers, musicians and privates of the mili- tary forces of this State, shall be exempt from jury duty, from the payment of highway tax not exceed- ing six days per year, or if not assessed for highway taxes, be entitled to a deduction in the assessment of their real and personal property to the amount of five hundred dollars. Persons having served the full term of seven years, and having been honorably discharged, were to be exempt from two days' highway tax, and Military Exemption. 51 were entitled to a deduction of five hundred dollars on assessments. In 1864, chapter 334, section 146 aforesaid, was amended. The only material difference between the two sections being as to the number of days' exemp- tion from highway tax. lii 1867, chapter 501, section 146, of chapter 477 of the Laws of 1862, was amended, so as to read as follows : " Every non-commissioned officer, musician or pri- vate of the national guard of this State shall be holden to duty therein for the term of seven years from his enlistment, unless disability after enlistment shall in- capacitate him to perform such duty, or he shall be regularly discharged by the commandant of his regi- ment ; all general and staff officers, all field officers, all commissioned and non-commissioned officers, musi- cians and privates of the organized national guards of this State, shall be exempt from jury duty during the time they shall perform military duty, and shall be entitled to a deduction in the assessment of their real and personal property, to the amount of five hun- dred dollars each, except cavalrymen, artillerymen and mounted officers, who shall be entitled to a deduc- tion of one thousand dollars on all classes of taxes ; and every person who shall have so served seven years, and shall have been honorably discharged, as required by this section, shall forever after, as long as he remains a citizen of this State, be exempt from jury duty." The balance of the section relates simply to grounds for discharge from service. 52 Military Exemption. In 1869, chapter 645, page 1537, a clause was smuggled into the appropriation bill, as would seem, providing as follows : " Section 146 of chapter 334, Laws of 1864, which exempts members of the national guard from the payment of highway taxes, and which entitles them to a deduction in the assessment of real and personal property, to the amount of five hundred dollars, is hereby repealed." It will be observed, that section 146, of the Laws of 1864, had been in effect repealed by the act of 1867, which substituted a new section, and that, if construed literally, the act of 1869, went no further than to repeal a statute already repealed. It is un- doubtedly true, that statutes are to be liberally con- strued so as to carry out the intent of the law makers ; but there is a limit to this rule, and courts cannot vio- late the express language of a statute for the purpose of furthering an assumed intention of the legislators. In Ely V. Holton, 15 N. Y. 599, the court held, that, where a statute is amended, " so as to. read as follows," the portions of the section which are repeated are to be considered as having been the law from the time they were first enacted, and the new provisions are to be understood as enacted at the time the amend- ment took effect. The act of 1864 amended section 146 of the act of 1862, "so as to read as follows," the only change made being as to the number of days' exemption from highway tax after the full term of service had expired. In other words, the amendment was only equivalent to an independent statute declaring that the exemption from highway tax, after the full term of service, should Military Exemptiost. 53 be six days instead of two. All the other parts of the section was the law of 1862. The effect of the act of 1869 only amounted to a repeal of such independent statute extending the highway exemption. See Ely v. Holton, 15 N. Y. 599. On the other hand, the amendment of 1867 made several important changes in the law. Exemption from highway tax was omitted entirely, and every member of the national guard was exempted from taxation in $500. The prior statute had exempted members of the military forces of the State, and the exemption had been either from highway duty or taxation. Cavalrymen, artillerymen and mounted officers, were exempted from taxation to the extent of $1,000. This was an entirely new clause. Another material change was made. The act of 1862 and the amendment of 1864 provided, that those who had served the full term and been honorably discharged should have certain exemptions from highway duty and assessments on property. In the act of 1867, that provision was omitted, and in its place was the provision that those who had served the full time should be exempt from "jury duty" ; nothing being said about exemptions from assessments, etc. It would therefore seem, that, within the rule of Ely V. Holton (supra), the act of 1869 had no other effect than to repeal that part of the act of 1864 which referred to exemption from highway duty, and also that the act of 1867 was, in its material points, a new law, separate from and in addition to the law of 1862, and therefore not repealed by implication by the act of 1869, 54 Military Exemption. In Tlie People v. Assessors of BrooUyn (8 Abb. N. S. 150), it is held that the provision of chapter 645 of the Laws of 1869, purporting to repeal section 146 of chapter 334 of the Laws of 1864, which re-enacted, in an amended form, section 146 of the Military- Code of 1862, is nugatory, because the section refer- red to was, subsequent to 1864, re-enacted in a still different foim, in 1865 and 1867, to which re-enact- ment the repealing does not refer, and that the latter act left the exemptions of militia men from taxes, assessments, etc., as defined by the act of 1867. As has been before remarked, there is no provision in any act of 1867 exempting from assessment those whose terms of service have expired, and they are consequently liable to be assessed to the full amount of their property. The court of appeals decided, in the case of The People v. Roper^ 35 N. Y. 629, that the provision for exempting from taxation, to a limited extent, members of military organizations, was not a contract, and that the legislature had power to repeal it, as well to those who had enlisted and served their term, under the expectation of re- ceiving its benefits, as to those enlisting after the passage of the law. By section 253 of chapter 80 of the Laws of 1870, which chapter is therein declared (§ 268) to repeal chapter 467 of the Laws of 1862, and all the acts amendatory thereto, and all other acts or parts of acts conflicting with the provisions of the act of 1870, it is provided, that "every commissioned offi- cer, and every non-commissioned officer, musician and private of the national guard shall be exempt from jury duty, and shall be entitled to a deduction from the assessed valuation of his real and personal property to the amount of one thousand dollars during the time he shall perform military duty," etc. Military Exemption. 55 By tlie act of April 1, 1871, certain officers and privates of the military forces of tMs State, honor- ably discharged after serving for seven years, vs^ere exempted from jury duty, and from the payment of highway taxes, not exceeding six days in any one year. Laws of 1871, ch. 245. This act, however, was repealed in 1872. Laws of 1872, ch. 519. By Laws of 1876, chapter 29, section 3, the 253d section of the act of 1870 is amended by striking out the provision entitling the persons mentioned in said section to a deduction from the assessed valua- tion of their property. lAahilityfor assessing exempt property. The courts have differed on the question as to whether assessors are liable personally for assessing exempt property. In Prosser- v. Secor, 5 Barb. 607, it was held that they were, — that their act was without jurisdiction and void. But Vail v. Owen., 1 9 Barb. 22, and Brown v. Smith, 24 id. 419, both held that an assessment of exempt property was only erroneous, and that the assessors were not liable. The matter has been finally decided by the court of appeals in BarJiyte y. Shep- Tierd, 35 N. Y. 238, and in Foster v. Van Wych, 4 Abb. N. S. 469. In those cases it was held, that the decis- ion of the assessors as to what property is taxable and what exempt, is a judicial act, and that the assessors are not liable for any errors in such decis- ion. In the former case, the plaintifE sued the assess- ors for damages sustained by him in being placed upon the assessment roll by the assessors, and by their refusing to allow him the exemption from taxa- tion, he being a minister of the gospel. The court held, that the assessors were not liable. The case of Prosser v. Secor, above cited, was overruled. The duty of the assessors in determining the questions of exemption, is one of considerable embarrassment, and should be performed with great caution. 5b Wheee iinj TO Whom SECTION Y. Wheee and to Whom Peopeety to be Assessed. Lands, where taxed. Every person sliall be assessed in the town or ward where he resides when the assess- ment is made, for all lands then owned by him withia such town or ward, and occupied by him, or wholly unoccupied. 1 R S. 389. Where one resided in a hired house in the city during the winter, and at his country seat in another county iu the summer, and was assessed as a resident of the city first, and afterward as a resident at his country seat, it was held that the first assessment was proper, and his remedy was to have objected to the second assessment. Duryeas v. Mayor, etc., of New Yor\ 2 Duer, 110. The words of the section, the time " when the assessment is made," relate to the binding and conclusive act of the board of assessors which designates the tax payers and the taxable prop- erty. This time is the first day of July, as the assess- ors have between the first days of May and July to make their preparatory inquiries. Therefore, where a person resided in a town upon to the 25th of May, and then moved into another county, it was held that he was not liable to be taxed m the town from which he had moved. My gait v. Washlmrn, 15 N. Y. 316. The assessment is regarded in law as made on the first day of July, and all included in the list must be residents of the town or ward on that day. Id. If there is any change of residence or ownership after the first day of July, it does not affect the assessment roll. Any changes which the assessors are authorized Peopeety to be Assessed. 57 to make after tliat time are simply sucli as may be required to correct mistakes. Boyd v. Gray, 34 How. 323. Assessments must be made by the 1st of July, and of property and persons in respect to tke liabil- ity as it exists upon tkat day. An individual not liable upon tkat day cannot be placed upon the assessment roll thereafter ; nor can a person whose name is properly upon the roll be assessed for prop- erty subsequently acquired. Ch^h v. Norton, 49 K Y. 243. To whom assessed. Land occupied by.a person other than the owner, may be assessed to the owner or occupant, or as non-resident lands. 1 E.. S. 389. Unoccupied lands, not owned by a person residing in the ward or town where the same are situated, shall be denominated " lands of non-residents," and shall be assessed as hereinafter provided. Id. If the owner resides in the town or ward, the lands shall be assessed to him, unless they are actually occupied by another, and then they may be assessed either to the owner or occupant. If the owner does not reside in the town or ward, and the lands are unoccupied, they must be assessed as non-resident lands. These provisions are imperative, and there is no authority for making the assessment other- wise, Whitney v. Thomas, 23 N. Y. 281. But lands occupied by another than the owner, may be assessed either to the owner or occupant, whether such owner be a resident or not. Johnson v. Learn, 30 Barb. 616. When dirndl hy town Ime. When the line betwen two towns or wards divides a farm or lot, the same 8 58 Where and to Wuom shall be taxed, if occupied, in the town or ward where tho occupant resides ; if unoccupied, each part shall be assessed in the town in which the same shall lie ; and this, whether such division line be a town line only, or be also a county line. 1 R. S. 389. The words "farm" and "lot," as used in this section, are synonymous, and where a person owns one entire farm and a town line passes through the same, it must be assessed to the town where the owner or occupant resides, although the farm comprises por- tions of distinct lots and each lot lies in a different town. Saunders v. Springsteen, 9 Wend. 439. On bridges and roads. So much of any bridge or toll-houses constructed by virtue of the act of 1848 as shall be within any town, city or village, shall be liable to taxation in such town, city or village as real estate. Laws 1848, chap. 259. So much of any plank or turnpike road, and of the toll-houses, gates and other appurtenances thereof, constructed by virtue of the act of 1847, as shall be within any town, city or village, shall be liable to taxation in such town, city or village, as real estate. Laws 1847, chap. 210, § 48. Personal property, where taxed. Every person shall be assessed in the town or ward where he resides when the assessment is made for all personal estate owned by him, including all personal estate in his possession or under his control as agent, trustee, guardian, executor or administrator, and in no case shall property so held under either of these trusts be Profektt to be Assessed. 59 assessed against any other person, and in case any person possessed of such personal estate shall reside during any year in which taxes may be levied in two or more counties, towns or wards, his residence, for the pui'poses and within the meaning of this section, shall be deemed and held to be in the county, town or ward in which his principal business shall have been transacted; but the products of any State of the United States consigned to agents in any town or ward of this State, for sale on commission, for the benefit of the owner thereof, shall not be assessed to such agent, nor shall such agents or moneyed corpo- tions or capitalists be liable to taxation under this section, for any moneys in their possession or under their control, transmitted to them for the purposes of investment or otherwise. 1 E,. S. 389, as amended 1851, chap. 176. If assessors undertaie to assess a person for per- sonal property, who is not a resident of their town, they render themselves liable in an action brought by such person for the damages he has sustained in con- sequence of such illegal assessment, Bailey v. Buell, 59 Barb. 158. The plaintiff in such an action is not bound to show that he is a taxable inhabitant of some other town or place, in order to maintain it ; nor can the contrary be shown by way of defense. It is enough for him to show, in such a case, that he was not a resident, and that the assessors had no jurisdic- tion over him. Id. Personal estate, unlike real estate, is never treated 60 Whebb and to Whom as "non-resident." The owner may reside in one part of the State and his goods and chattels be situ- ated in another part, still they are assessed to him, and not as non-resident, unless in the possession or control of an agent, trustee, guardian, etc., at the place of their actual location, in which case they must be assessed to such agent, trustee, etc. The above section only contemplates personalty situated within this State. But the fact, that the owner is a non-resident, does not affect the case. The possession of chattels is never vacant, and the agent or trustee having it in charge in this State is assessed in the owner's stead. Hoyt v. Collector of Taxes, 23 N. Y. 224. Where, at the time of the making out of an assess- ment roll, the agent of a non-resident has moneys belonging to his principal on deposit in a bank, it is liable to be assessed and taxed, although, prior to the time appointed for correction of the roll, it has been withdrawn and used. People v. Trustees of Ogdens- Iwrgh, 48 N. Y. 390. Money due upon a contract for the sale of lands is personal property ; and where such a contract, belonging to a non-resident, is in the hands of an agent, who is a resident of an incor- porated village, it may, for the purposes of muni- cipal taxation, be assessed to the agent, and taxed. Id. Peopeett to be Assessed. 61 But a resident cannot be taxed for personal prop- erty actually situate out of the State. Hoyt v. Col- lector of Taxes, 23 N. Y. 224 The words of this section, " when the assessment is made," relate to the binding and conclusive act of the board of assessors which designate the tax-payer and the amount of taxable property. This time is the first day of July. By the statutes hereafter cited it will be seen that the assessors are to proceed between the first days of May and July in each year, " to ascertain by diligent inquiry, the names of the taxable inhabit- ants " in their town or ward. They are then allowed, between the first days of July and August, to complete and copy the assessment roll. The courts have, with great unanimity, decided that the inquiry between the first days of May and July is merely preliminary, and that the assessment is in law made on the first day of July, and is to include only those who reside in the town or ward on that day. Therefore, where a person removes from a town at any time before the first day of July, his personal property is not taxable in such town. So where a person becomes a resident of a town at any time prior to that day, he should properly be assessed as to his personalty in such town. People V. Supervisors of Chenango Co., 11 N. Y. 563 ; Mygatt V. Washburn, 15 id. 316, and cases cited. Assessors are bound to determine the question of residence at the peril of personal responsibility in damages in case they shall, by mistake, even without fraud and malice, place .the name of a non-resident on the assessment roll. In such a case they have no 62 Wheee AST) TO Whom jmisdiction, and their acts are void. Id. ; Barhyte v. Shepherd, 35 K Y. 238. The question as to the place of residence of a per- son owning real estate subject to taxation, is one for adjudication by the assessors, and the duty of decid- ing it is a judicial duty ; and even if they err in the performance of it, ever so clearly and palpably, they are not liable to an action for the redress of the injury thereby occasioned. Dorn v, JB acker, 61 Barb. 597. Thus, where the largest portion of the plaintifE's farm lay in the town of which the defend- ants were assessors, and the principal dwelling house, and other buildings, were on that portion ; held, that the assessors had jurisdiction of the subject-matter, and the question as to whether the farm should be assessed in their town was one they were called upon to consider and determine, in the performance of their official duty, and that an action would not lie, against them, to recover back taxes assessed by them upon the farm, although it appeared that at the times when the assessments were made, the plaintifiE did, in fact, reside, with a part of his family, in a temporary building erected upon a portion of the farm lying in an adjoining town. Id. That the duty, and the right, to inquire and decide where the property was liable to be assessed, were necessarily coupled to- gether and constituted jurisdiction in the matter ; and this gave to their decision, if wrong, the character of an error of judgment in a judicial proceeding, for which they were not liable in an action. Id. The plaintiff owned a residence and lived with his family in the city of BuflEalo, and the only business in which he was engaged was transacted in that city. Pbopeett to be Assessed. 63 He also owned a house and grounds in tte town of W., where his family spent the summer. During that time he attended to his business in Buffalo, sleeping at his house there one or two nights in a week. The other nights he spent with his family. His wife occasionally went to Buffalo, staying over night On the 20th of June the plaintiff's family went to W. as usual. The defendants, as assessors of the town of W., assessed the plaintiff's personal property, and a tax was imposed upon him, levied and collected. The defendants had no knowledge, before the delivery of the roll to the supervisor, that the plaintiff had, or claimed, any residence except in W. Held, that the plaintiff was, for the purposes of taxation and within the meaning of the act of 1850, amending the Eevised Statutes, in regard to the assessment of taxes upon personal property (Laws of 1850, ch. 92), a resident of the town of W. ; that the assessors had jurisdiction to include his personal property in the assessment roll, and to determine where his principal business was transacted, and were not liable for an erroneous decision ; that the plaintiff, therefore, had no cause of action. Bell v. Pierce, 51 N. Y. 12. Assessors who have assessed a non-resident of their town for personal property are individually liable to him for damages arising on account of a sale of his property for collection of the tax levied pursuant to the assessment. Wade v. Maiheson, 4 Lans. 158. If there is any change of residence or ownership of property after the first of July, it does not affect the assessment roll. Any changes which the assessors are authorized to make after that time, are simply 64 "Wheeb and to "Whom sucli as may be required to correct mistakes. Boyd v. Gray, 34 How. 323. So, a person cannot, after the first day of July, shift Ms property and convert it into other property not liable to taxation, and on the day fixed for review- ing the assessment by the assessors, apply and have his name and the amount assessed against him stricken from the assessment roll. The condition of affairs on the first day of July is conclusive. Id. Hesidence. Where a person resides in two or more counties, towns or wards, his residence, for the pur- poses of taxation, is deemed to be in the county, town or ward in which his principal business shall have been transacted. 1 R. S. 389. The residence of an individual banker doing business under the general banking law is, for the purpose of the taxation of his banking capital, in the town or ward specified as the location of his banking office in the certificate required by statute. Miner v. Fredonia, 27 N. Y. 155. For the purposes of taxation, the residence of one liable to assessment for personal property will be deemed to continue where it has been, until a change is affirmatively shown ; or, at least, until there is satis- factory evidence of the abandonment of that place as a residence. Matter of Nichols, 54 N. Y. 62. Assessment against trustee. Every taxable person is to be taxed, not only for his own personalty, but for the personal property in his possession or under his control as agent, trustee, guardian, executor or admin- istrator, and in no case is property so held under either of these trusts to be assessed against any other person. 1 R. S. 389. If any such trustee omits to avail himself of the provisions of the statute for cor- recting assessments he is concluded from questioning the assessment in any manner, and in the absence of trust property sufficient to satisfy the tax, his individ- ual property may be taken. Willia/ms v. Holden, 4 Wend. 223. Peopeett to be Assessed. 65 Eesidents of tliis State, who are trustees of a sink- ing fund, raised and owned by a foreign corporation, but invested and controlled by the trustees, may properly be assessed as such, trustees, at the place of their residence, to the full value of the fund. People v. Assessors ofAlbcmy, 40 N. Y, 154. In assessing a trust fund against a trustee, for taxation, the debts owing and chargeable upon such fund should be deducted from its full value, and the balance, only, assessed. Id. Consignments to agents. But the products of any State of the United States consigned to agents in any town or ward of this State, for sale on commission for the benefit of the owner thereof, shall not be assessed to such agents, nor shall such agents of moneyed corporations or capitalists be liable to taxa- tion under this section for any moneys in their pos- session or under their control, transmitted to them for the purposes of investment or otherwise. 1 R. S. 389. Debts owing for the purchase of real estate. All debts owing by inhabitants of this State to persons not residing within the United States, for the purchase of any real estate, shall be deemed personal property, within the town or county where the debtor resides, and as such shall be liable to taxation in the same manner and to the same extent as the personal estate of citizens of this State. Laws 1851, eh. 371, § 1. This subject will be more fully treated hereafter. Tax on non-resident hankers, etc. All persons and associations doing business in the State of Niew York, as merchants, bankers, or otherwise, either as princi- 66 Assessments, how Made. pals or partners, whether special or otherwise, and not residents of this State, shall be assessed and taxed on all sums invested in any manner in said business, the same as if they were residents of this State ; and said taxes shall be collected from the property of the firms, persons or associations to which they severally belong. Laws 1855, ch. 37. Groods belonging to a non-resident and sent to this State for sale, without intending to reinvest here the proceeds, are not liable to taxation under the above section. People v. Commissioner of Taxes, 23 N. Y. 242. Non-residents who are peddlers of goods within this State are liable to taxation upon the money invested in their business in each town where they peddle, and if they are assessed in more than one town, their remedy is to appear before the assessors and swear off the tax. Hitt v. Crosby, 26 How. 413. A resident of this State cannot be assessed here for capital invested in loans in other States, upon securi- ties held by his agents in those States. People v. Gard- ner, 51 Barb. 352. SECTION VI. Assessments, how Made. The assessors chosen in each town or ward, may divide the same by mutual agreement, into conve- nient assessment disti-icts, not exceeding the number of assessors in such town or ward. 1 R. S. 390. Between the first days of May and July, in each year, they shall proceed to ascertain, by diligent inquiry, the names of all the taxable inhabitants in Assessments, how Made. 67 their respective towns or wards, and also all the tax- able property, real or personal, within the same. 1 R. S. 390. The assessment of property which regulates the amount of tax, must be the joint act of all the asses- sors, or of a majority of them at a meeting of all. The statute contemplates the exercise of their common judgment and discretion. The above sections em- power them to divide the town or ward, by mutual agreement, but this is simply for the purpose of facili- tating inquiry and the obtaining of reliable data on which to base an assessment. People v. Supervisors of Chenango, 11 K Y. 563. The assessors, in making the assessment act judi- cially, and it is a well settled principle of law, that, when several persons are appointed to act judicially in a public matter, they must all confer, though a majority may decide. Ex parte Rogers, 7 Cow. 526; Downing v. Rugar, 21 Wend. 178. However, when an assessment is made, the legal presumption is that all have conferred ; but it may, nevertheless, be shown that one was not consulted and did not act. Doughty v. Hope, 1 N. Y. 79. Assessors, so long as they confine themselves within the statute rule, act in a judicial manner, and are not liable personally, however grossly they may eiT ; but if they act outside of their jurisdiction, as where they assess a non-resident for personal property, their acts become void and they themselves liable to pay all damages arising for their illegal acts. Mygatt v. Wash- burn, 15 N. Y. 316; People v. Chenango Co., 11 id. 563. 68 Assessments, how Made. The decision 6f assessors, under the statutes rela- tive to the bonding of towns in aid of railroads, that the consents of the required number of tax payers have been obtained, and that they represent the requisite amount of property, is a judicial decision ; and being so, the officer or body making it is not liable for any errors committed. People v. Morgan, 65 Barb. 473. Assessors must act upon legal proof, when the statute under which they act gives them the means of obtaining it. But when they are required to act upon evidence that is not what is known as legal evidence, their action is valid, however the evi- dence "may be obtained. Id. After assessors have considered and decided the question whether the required number of tax payers have signed consents to the bonding of a town, such determination is so far final that a certiorari may issue to bring the proceed- ings up for review. Id. When assessors have Jurisdiction of the person and subject-matter, for the purpose of an assessment of property for taxation, they act judicially ; and while the assessment remains in force, no action wUl lie for the recovery of the tax so paid, although the prop- erty was not, by law, the subject of taxation. Bank of Oommonwealih v. Mayor, etc., of New YorTc, 43 N. Y. 184. In cases where assessors have jurisdiction, they are to decide all questions of law, as well as of fact. It is for them to determine, where there are facts call- ing for the exercise of their judgment, whether land is to be assessed as resident or non-resident land. Whatever may be their decision, they have the immunity of judicial officers. Both they and all per Assessments, how Made. (59 sons wlio act upon tlieir assessment, in enforcing the tax, are protected ; and the tax, after it lias reached the treasury of the county, cannot be collected back. The decision of the assessors cannot be attacked col- laterally. Buffalo & 8tate Line R. R. Co. v. Super- visors of M'ie, 48 N. Y. 93. Yet a flagrant disregard of the facts, or assessing in opposition to the clear and undisputed facts, where the application of the statute could not be doubtful, might present a case in which the assessors would be without jurisdiction. Id. Assessors are quasi Judicial officers. Their assess- ments are in the nature of judgments. They are not subject to an action to review, modify or reverse their judgments, nor to hold them to personal liability, when acting within their jurisdiction. Western It. B. Go. V. Nolan, 48 N. Y. 513. They are not per- sonally liable for errors or mistakes in an assessment, where they have jurisdiction, and act within the scope of their authority; but if they exceed their powers, and act without authority and in contraven- tion of the statute prescribing and regulating their duties, they are civilly liable to a person injured by their action. 02a/rh v. Norton, 49 K Y. 243. A substantial compliance with the statute, in the measures preliminary to the taxation of persons and property, in all matters which are of the substance of the procedure, and designed for the protection of the tax payer, is a condition precedent to the legality and validity of the tax. West/all v. Breston, 49 N. Y. 349. Assessors have no power to determine what prop- erty is taxable ; that is the province of the legislature ; and for an erroneous decision on the part of the assessors, as to what is taxable property, they are liable, the same as for an erroneous decision as to who is a taxable inhabitant; and an assessment founded thereon is void. Nai/ional Bamk of Ghemung V. Gity of Elmira, 53 N. Y. 49. A decision of assess- ors, in these cases, may be attacked collaterally. Accordingly, Tield, that an assessment upon the capi 70 Assessments, how Made. tal stock and a tax against a bank, in violation of the provisions of the act authorizing the taxation of stockholders of banks, etc. (Laws of 1866, ch. 761), which prohibits the assessment of a tax upon such capital stock, were void, and that an action would lie on behalf of the bank against a municipal cor- poration, to recover the amount collected by it, upon such assessment for municipal taxes. Id. The remedy by certiora/ri is not adequate in such case. That is appropriate to review erroneous assessments ; not when property has been taken in violation of law, under an illegal assessment. Id. Where a town board of assessors had performed certain duties of a judicial character, in pursuance of a statute; held, that a delay of over two years in applying for a writ of certiora/ri to review the same was a sufficient reason for dismissing such writ. People V. mil, 1 N. Y. Sup. Ct. Rep. 154. Correction of errors in assessments hy hoard of supervisors. The board of supervisors of any county, except New York and Kings, may, by a vote, of two- thirds of all the members elected thereto, on the recommendation of the county court of such county, correct any manifest, clerical or other error in any assessment or returns made by any town officer to such board, or which shall properly come before such board for their action, confirmation or review; and upon the order of such court, made on application and notice, such board shall refund to such person the amount collected from the person aggrieved, of any tax illegally or improperly assessed or levied. Laws of 1871, ch. 695. It has been held, that the omission of assessors to deduct the assessed value of the real estate of a bank from the value of its shares of stock, is not " a mani- fest clerical or other error," to be corrected under the above, act. Matter of Farmers^ National Bank of Hudson, 1 N. Y. Sup. Ct. Rep. 383. ASSESSMBNTS, HOW MadE. 71 To prepare assessment roll. Having made all requi- site inquiries, and required all needful information, the statute requires assessors to proceed as follows : They shall prepare an assessment roll, in which they shall set down in four separate columns, and accord ing to the best information in their power : 1. In the first column, the names of all the taxable inhabitants in the town or ward, as the case may be. 2. In the second column, the quantity of land to be taxed to each person. 3. In the third column, the full value of such land, according to the definition of the term "land," as given in the first title of this chapter. 4. In the fourth column, the full value of all the taxable personal property owned by such person, after deducting the just debts owing by him. 1 R. S. 390. See Form No. 16. Trustee, guardian, etc. Whore a person is assessed as trustee, guardian, executor, or administrator, he shall be assessed as such, with the addition to his name of his representative character, and such assess- ment shall be carried out in a separate line from his individual assessment; and he shall be assessed for the value of the real estate held by him in such rep- resentative character, at the full value thereof, and for the personal property held by him in such repre- sentative character, deducting from such personal property the just debts due from him in such repre- sentative character. 1 R. S. 391. The assessors should exercise great care in making the assessment roll, to comply strictly with the require- 72 Assessments, how Made. ments of the above sections, and to state sufficient to make it accurately understood. Care to be used. Especial care should be used to state the name accurately, so that the party assessed may have full notice. See Bennett v. City of Buffalo, 17 N. Y. 383. An error in the name, however, is not necessarily fatal to the assessment. Thus, where the name ot Hemy D. Van Voorhis was inserted in the assess- ment roll, instead of William H. Van Voorhis, the name of the person intended, and it was shown that he was frequently called and known in the town as Henry, the court held the assessment good. Van Voor- his V. Budd, 39 Barb. 479. Care should also be taken to insert the name of no person who was not, on the first day of July, an inhabitant of the town or ward. The fact, that a person was an inhabitant at the time the assessor called upon him to make his preliminary inquiries, is not sufficient. He must be a resident on the day the assessment is made — that is, on the first day of July — otherwise the assessors will be personally liable for any damages occasioned by inserting his name and assessing his property. In the case of The People v. Supervisors of Chenango (11 N. y. 563), it appeared that one of the assessors of the town of Oxford, in Chenango county, while engaged as such assessor in ascertaining by diligent inquiry the names of the taxable inhabitants, and the taxable property, in the district assigned to him on the division of the town into districts by the assessors, called, on the 22d day of May, at the dwelling-house Assessments, how Made. 73 of Mygatt, the relator, situate in said district, where he and his family were then residing, and informed him that he had come to make an assessment of his real and personal property. Mygatt at fii'st replied, that he had nothing to say on the subject ; but after the assessor had noted down his real property and requested information concerning his personal estate, he stated that he had intended to remove and was about to remove to Oswego, in the county of Oswego, and objected to being assessed for his personal prop- erty in Oxford. The assessor then said that he was assessing that part of his district, and as he found him residing there and an inhabitant thereof, it was his duty to assess him, and proceeded to assess his per- sonal property at $10,000. Soon after this, and during the same month of May, Mygatt removed to Oswego, where he was subsequently the same year assessed on the same property, and paid the assessment. My- gatt refused to pay the tax assessed in the town of Oxford, and his property was seized to satisfy the amount. Mygatt applied for a writ of mandamus to compel the supervisors of Chenango county to refund to him the amount of the tax and costs., The court of appeals denied the mundamus, on the ground that it was not the proper remedy, bat decided that the assessment in the town of Oxford was illegal and void. The court held that the assessment could only be made by all of the assessors or a majority of them after consultation, and that it could only be made after the first day of July. That all that is done by the assessor, in taking down names and entering descrip- tions and amounts previous to the first day of July. 10 74 Assessments, flow Made. is merely the obtaining of information preliminary to the assessment to be made when all the assessors meet in July and examine and correct, and alter such memoranda, when they make out the assessment roll. The court, by Parker, J., added : " But had not the relator a remedy iigainst the assessors I I think they acted without jurisdiction, and that their proceedings were void. In assessing personal propeity, they had jurisdiction only over residents. I concede that assessors act judicially. If Mygatt had been a resi- dent when assessed, and they had erred as to the amount, they would not have been liable for error. But if they had no jurisdiction to act at all, they are liable. It is only when acting within their limited jurisdiction that they can be protected as acting judi- cially. If this is so they are liable and might have been prosecuted for their act, in subjecting the relator to the payment of an unfounded and illegal tax. The relator had, therefore, a legal remedy by action." Mygatt having failed to get a mandamus against tho supervisors, brought an action against Washburn, the assessor, who claimed to make the assessment to recover the damage sustained. The case -was carried to the court of appeals. Mygatt y. Washburn, 15 N. Y. 316. That court held, as before, that the assessment was not made till the first day of July, and that if a person removed from the town before that day, he was not an inhabitant when the assessment was made, and could not be assessed. That if there is any change of residence or ownership after that day, it does not affect the assessment roll. The inquiries are then complete. Any change which the assessors are Assessments, how Made. 75 authorized to make after that time, are only such as may be required to correct mistakes. Denio, Ch. J., who delivered the opinion of the court, said: "When the statute speaks of the time 'when the assessment is made,' it refers to the binding and conclusive act which designates the tax payer and the amount of tax- able property. If I am correct, in what has been said, it follows that the time referred to in the statute is the first day of July." The assessor was held personally liable as having acted without jurisdiction'. In estimating the value of the real and personal prop- erty liable to taxation, the assessors are to assess it at its full and true value, as they would appraise the same in payment of a just debt due from a solvent debtor. The action of the assessors in fixing the amount is judicial and conclusive, so long as they confine them- selves within the statute rale, however grossly they may err. But if it appear from the assessment that they have added to it, upon a ground which is unauthorized by the statute to that extent, their act may be declared void. Albany, etc.^Y. Canaan, 16 Barb. 244. Assessors are subordinate officers, and must act within the authority given them. When, in a given case, they have no power to act at all, either as to person or prop- erty, their acts are void ; and when their right to act depends upon the existence of some fact, an assessment founded upon an erroneous determination by them as to the existence of such fact, is illegal. They cannot acquire jurisdiction by determining that they have it. National Bank of Ohemung v. City of Elmira, 53 N. Y. 49. In assessing personal property, the assessors are to remember that the products of any State of the United States, consigned to this State on commission, for the benefit of the owner thereof, shall not be assessed to such agent, and also that agents of moneyed cor- porations or capitalists are not liable to taxation for any moneys in their possession or under their con- trol, transmitted to them for the purposes of investment or otherwise. 1 R. S. 389. So bonds, mortgages, notes, contracts, accounts, and other demands, belonging to 76 Assessments, how Made. a non-resident, sent to this State for collection, or deposited here for such purpose, are not to be taxed." 1 E. S. 419. Lands of non-residents, how assessed. The lands of non-residents shall be designated in the same assess- ment roll, but in a part thereof separate from the other assessments, and in the manner prescribed in the two following sections. 1 R. S. 391, § 11. If the land to be assessed be a tract which is sub divided into lots, or be part of a tract which is so subdivided, the assessors shall proceed as follows : 1. They shall designate it by its name, if known by one, or if it be not distinguished by a name, or the name be unknown, they shall state by what other lands it is bounded. 2. If they can obtain correct information of the subdivisions they shall put down in their assessment rolls, and in a first column, all the unoccupied lots in their town or ward, owned by non-residents, by their numbers alone and without the names of their owners, beginning at the lowest number and proceeding in numerical order to the highest. 3. In a second column, and opposite to the number of each lot, they shall set down the quantity of land therein, liable to taxation. 4. In a third column, and opposite to the quantity, they shall set down the valuation of such quantity. 5. If such quantity be a full lot, it shall be desig- nated by the number alone ; if it be a part of a lot, the part must be designated by boundaries, or in some other way by which it may be known. Id. § 1'2. Assessments, how Made. "77 If the land so to be assessed be a tract which is not subdivided, or if its subdivisions can not be ascertained by the assessors, they shall proceed as follows : 1. They shall enter in their roll the name or bounda- ries thereof, as above directed, and certify in the roll that such tract is not subdivided, or that they can not obtain correct information of the subdivisions, as the case may be. 2. They shall set down, in the proper column, the quantity and valuation as above directed. 3. If the quantity to be assessed be the whole tract, such a description by its name or boundaries will be sufficient ; but if a part only is liable to taxation, that part or the part not liable, must be particularly described. 4. If any part of such tract be settled and occu- pied by a resident of the town or ward, the assessors shall except such part from their assessment of the whole tract, and shall assess it as other occupied lands are assessed ; and if they can not otherwise designate such parts, they shall notify the supervisor of the town, who shall cause a survey and two manuscript maps to be made, for the purpose of ascertaining the situation and quantity of every such occupied part. 5. One of those maps shall be delivered by the .supervisor to the county treasurer, to be by him trans- mitted to the comptroller, and the other shall be delivered, in like manner to the assessors. 6. The assessors shall then complete the assessment of the tract, and shall deposit the map in the town clerk's office, for the information of the future assess- ors. And the expense of making such survey and 78 ASSE3SMEXTS, HOW MaDE. maps shall be immediately repaid to the supervisor, out of the county treasury ; and shall be added by the board of supervisors to the tract, distinguishing it from the ordinary tax. 1 R. S. 391, § 13. See Form No. 1 6. Since the act of 1855, chapter 427, upon return by the town collector of a tax laid upon real estate, un- collected for want of goods and chattels of which to make the same, the land is to be classed as non-resi- dent, as to such unpaid tax ; and all proceedings for the collection thereof must thereafter be had as if it was the land of a non-resident, pursuant to that act. And by Laws 1876, chapter 101, amending the act of 1855, a similar provision is made in regard to lands owned by railroad companies upon which the tax is returned unpaid. Newman v. Supervisors of Livingston, 45 N. Y. 676. Where the board of supervisors assume to add the amount of a tax so returned, to the assessment roll of residents, and thus charge it upon one who has succeeded to the occupation of the land assessed, their action is with- out Jurisdiction and void, and the tax thus laid against him is illegal. Id. If such illegal tax is collected, and paid into the treasury of a county, an action as for money had and received will lie against the county, for its recovery. Id. The real estate of railroad corporations, occupied and used by them for railroad purposes, cannot prop- erly be assessed as " non-resident lands." People v. BarTcer, 48 N. Y. 70 ; People v. Cassity, 46 id. 46 ; People V. Fredericks, 48 Barb. 173. But see Laws 1876, ch. 101, referred to above. Assessments, how Made. 79 Unoccupied lands. Unoccupied lands, not owned by a person residing in tlie ward or town where tlie same are situated, shall be denominated "lands of non-residents," and shall be assessed as hereinafter provided. Id. 389. Mawn&r of describing. An accurate designation or description of the land assessed is essential to the validity of the assessment of non-resident lands. The assessment of such, lands is made with the ultimate view of collecting the tax by advertisement and sale of the land, if it should not be voluntarily paid. The assessment must contain a true designation or descrip- tion, in order that the description or designation in the advertisement which comes from the assessment roll may not mislead the owner. An assessment of non-resident land is fatally defec- tive and void if it contain such a falsity in the desig- nation or description of the parcel assessed as might probably mislead the owner and prevent him from ascertaining by the notices that his land was to be sold or redeemed. Such a mistake or falsity defeats one of the obvious and just purposes of the statute — that of giving the owner an opportunity of prevent- ing the sale by paying the tax. Tall/man v. White, 2 N. Y. 66. Thus, when the assessment roll and the advertise- 80 Assessments, how Made. ment of sale taken from such roll described the lands as lying in the village of Lodi, when in fact they lay in another part of the same town known as the village of Syracuse, the court held the mistake fatal, and a sale under such assessment void. Tollman v. White, 2 N Y. m. So where the assessors designated a lot as 228, Avhon it should have been 227, the court held the mistake fatal, although the tract in which the lot was situated was accurately described, as were also the boundaries of the lot assessed. Dike v. Leiois^ 4 Denio, 237 ; 2 Barb. 344. Assessors are not to insert in the assessment roll the names of non-resident owners of real property. In this case the land is to be designated and assessed without reference to or naming the owner. N. Y. 8^ Harlem R. R. v. Lyon, 16 Barb. 657. The statute requires that, instead of the name of the owner, if the lot is part of a tract distinguished by a name, the name of the tract shall be given ; if not so distinguished, or the name is unknown, then by designating the lands by which the tract is bounded. Subdivision five, allowing designation by the number of a lot, means merely designation of the quantity, and does not dispense with the description. Huhhel v. Weldon, Hill & D. Sup. 139. Survey of non-resident lands. Whenever it shall be deemed necessary by the assessors of any town, to have an actual survey made to ascertain the quantity of any lot or tract of non-resident lands which is divided by the town line, they shall notify the super- Assessments, how Made. gi visor, who shall cause the necessary surveys to be made at the expense of the town. 1 E. S. 392. Rule of valuation. All real and personal estate liable to taxation, shall ,be estimated and assessed by the assessors at its full and true value, as they would appraise the same in payment of a just debt due from a solvent debtor. 1 R. S. 393, as amended 1851, ch. 176. The preceding section shall be followed in all assessments made under this chapter, except when the assessors shall be specially required by law to observe a different rule. Id. A departure, by assessors, from the standard fixed by statute for estimating the value of property placed upon the assessment roll cannot be corrected upon cerUora/ri. Nor can their failure to assess the prop- erty of a corporation, as required, be so corrected. The court may reverse the assessment as made, and direct a re-assessment ; but after the roll has been delivered to the board of supervisors, and the power of the assessors over it has ceased, a certiorari should not be allowed ; and if allowed should be quashed, even after return made. People v. Dela/ney, 49 N. Y. 655. Property omitted, Tiow taxed. Whenever it shall appear to the assessors of any town, city or ward in this State, that any land or property legally liable to taxation in said town, city or ward has been omitted in the assessment roll of the next preceding year, it shall be the duty of said assessors, upon the applica- 82 Assessments, how Made. tion of any three tax payers in said town, city or ward, who shall consider themselves aggrieved, to enter said land or property in the assessment roll of the current year, at the valuation of the year in which said tax was omitted, or, if not then valued, at the valuation of the preceding year, in a separate line from the valuation of the current year. Laws 1865, ch. 453. The board of supervisors of the county or city in which said town, city or ward is situated, at the next annual meeting, upon the petition of the assessors of said town, city or ward that such land or property was not taxed on the preceding year, shall proceed to levy a tax on the same at the rate per cent of the tax imposed upon land or property in said town, city or ward on the preceding year ; also, upon the peti- tion of the assessors of any town, city or ward that any land or property in any town, city or ward in the State has been omitted in the assessment roll of the current year, they shall insert the same in the assess- ment roll of said town, city or ward at the valuation of the preceding year, and tax the same at the rate per cent of the cuiTent year. Id. The whole amount of tax levied upon land or prop- erty omitted in the tax levy of the preceding year, shall be deducted from the aggregate of taxation to be levied upon said town, city or ward for the current year, before such tax is levied, and shall be collected by the same authority and in the same manner as the ordinary taxes of the current year are collected. Id. Whenever it is ascertained that property has been omitted in the assessment roll of the next preceding year, and application is made as prescribed by the above statute, the duty of the assessors is ministerial Assessments, how Made. 83 and tliey have no discretion. They must enter the property at the valuation of the year preceding, if it vras valued up on the assessment roll of that year, if not, of the year preceding that. They cannot change the valuation. Peopley.Gqf,52l^.YAS4:. If the property was not valued in one of those years, the assessors have no povrer to enter it upon the assessment roll. Id. HoU, wh&n to be completed ; notice. The assessors shall complete their assessment rolls on or before the first day of August, in every year, and shall make out one fair copy thereof, to be left with one of their number. They shall forthwith cause notices thereof to be put up at three or more public places in their town or ward. 1 R S. 392, as amended 1858, ch. 110. Contents of notice. Such notices shall set forth that the assessors have complfeted their assessment roll, and that a copy thereof is left with one of their num- ber at a place to be specified therein, where the same may be seen and examined by any person interested, until the third Tuesday of August, and that on that day the assessors will meet, at a time and place also to be specified in such notice, to review their assess- ments. On the application of any person conceiving himself aggrieved, it shall be the duty of the said assessors on such day, to meet at the time and place specified, and hear and examine all complaints in rela- tion to such assessment that may be brought before them ; and they are hereby empowered, and it shall be their duty, to adjourn from time to time, as may l^e necessary, to hear and determine, in accordance with the rule prescribed by section fifteen of said title two, such complaints. But in the several cities of this State, the notices required by this section may con- 84 Assessments, how Made. form to the requirements of the respective laws regu- lating the time, place and manner for revising assess- ments in said cities in all cases where a different time, place and manner is prescribed by said laws from that mentioned in this act. 1 R. S. 392, § 20, as amended 1851, ch. 176. For form of notice see Form No. 17. The term " person or persons " in the above section includes corporations. Laws 1857, ch. 536. The giving of the notice, as prescribed above, is essential to the validity of the tax, it being one of the things to be done by the assessors to obtain jurisdic- tion over the subject. The full time required by statute must be given or the proceeding will be void Wheel&r v. Mills, 40 Barb. 644. After the deposit of an assessment roll for exami- nation, the assessors cannot add names thereto, nor add to the assessments of individuals other property, or change the character of the property assessed. When the roll is completed, the duty of the assessors is fully performed, except in the matter of a review of the assessment as made, and as permitted by stat- ute. Although a person purchasing property, after the completion of the roll, agrees to pay the tax thereon, this confers no jurisdiction upon the assess- ors to change the assessment ; nor does it operate as a waiver of the legal rights of the purchaser. It is a matter resting in contract between the parties, and is to be enforced in the usual way. Clark v. Norton, 49 K Y. 243 ; S. C, 58 Barb. 434. Penalty for neglect. If the assessors shall willf ally neglect to hold the meeting specified in the last pre- ceding section, each assessor so neglecting shall be liable to a penalty of twenty dollars, to be sued for Assessments, how Made. 85 and recovered before any court having jurisdiction thereof, by the supervisor of the town, for the use of the poor of the same town; and in case of such neg- lect to meet for review, any person aggrieved by the assessment of the assessors may appeal to the board of supervisors, at their next meeting, who shall have power to review and correct such assessment. Laws 1851, ch. 176. Inspection of roll. The assessor with whom such assessment roll is left, shall submit the same, during the twenty days specified in such notice, to the inspec- tion of all persons who shall apply for that purpose. Laws 1851, ch. 176. Reduction of valuation. Wnenever any person, on his own behalf, or on behalf of those whom he may represent, shall apply to the assessors of any town or ward to reduce the value of his real and personal estate, as set down in the assessment roll, it shall be the duty of such assessors to examine such person under oath touching the value of his or their said real or personal estate ; and after such examination, and such other supplementary evidence, under oath, as shall be presented by the party or person aggrieved, they shall fix the value thereof at such sum as they may deem just, under the rule prescribed by section 17 of this title; but if such person shall refuse to answer any question as to the value of his real or personal estate, or the amount thereof, or present sufficient supplementary evidence, under oath, to jus- tify a reduction, the said assessors shall not reduce the value of such real or personal estate. The exami- gg ASSESSMEXTS, HOW MaDE. nation so taken sliall be written, and shall be sub- scribed by the person examined, and shall be filed in the office of the town clerk of the town or city in which such assessment shall be made ; and any person who shall willfully swear false on such examination before the assessors, shall be deemed guilty of willful and corrupt perjury. It shall also be the duty of the assessors, whenever the valuation fixed by them, after such examination, shall exceed that sworn to by the aggrieved party or person, to indorse on the written examination the words, " Disagreed to by the under- signed assessors, under the rule prescribed for making assessments, by section fifteen, article two, title two, chapter thirteen, part one of the Revised Statutes, and in view of the obligations imposed by the deposition and oath, subscribed and made on the completion of the assessment roll, to which this disagreement refers." It shall be the duty of the assessors on the same occasion, to furnish the aggrieved party or person a duplicate copy of the before mentioned written exami- nation, together with the indorsement of disagreement aforesaid, duly signed. Laws 1857, ch. 536, § 5. The assessors have power to administer the oath to any person applying to them under the provisions of the above section. Laws 1851, ch. 176. Powers of assessors on application to reduce. Asses- sors are not bound to reduce the value of the property of any party deeming himself aggrieved to the amount fixed in his sworn statement and examination before them, but they are to fix the value after such statement, as they may deem just, having in view the Assessments, how Made. 37 general duty to assess property "at its full and true value." People v. Fredericks, 48 Barb. 173. Tliere should be nothing capricious or arbitrary, however, in their determination, and when they have no grounds to fix a valuation different from that sworn to by the person applying for such reduction, they should take and follow his statement under oath. Rapkc V. Reddy, 43 Barb. 539. Where a person assessed applied, under the above provision, to have an assessment against him stricken from the roll, on the ground that he was justly in- debted to an amount exceeding his personal property, and upon being examined by the assessors in respect to the amount he was owing and the persons to whom he was indebted, stated that he could not remember to whom he owed it, it was held that -the assessoi-s were right in refusing to reduce the assessment under the evidence before them, and would have been guilty of a clear breach of public duty had they acted other- wise ; and that under such evidence, or lack of evi- dence, the assessors may act upon the assumption, that the claim is a mere pretense to avoid the pay- ment of his just share of the public burdens. Vose v. Willard, 47 Barb. 320. Assessors have no jurisdiction or power, on the day appointed for the review of their completed roll, to assess persons and property not previously assessed and entered on the roll. The power to review or modify assessments on that day extends only to those against which complaints are made. A.s to non-com- plainants, the roll, as completed on the first day of August, is final as to persons, property and valuation. gg Assessments, how Made. Clark V. Norkm, 58 Barb. 434 ; S. C, 3 Lans. 484. The statute requires the assessors to ascertain the persons and property, within their respective towns, liable to assessment, between the first days of May and July in each year, and to complete their roll by the first day of August, when, on complaint of any person aggrieved, they have power to reduce the valuation, or strike out an assessment ; but it gives no power to add names or property after the first day of July, or to strike from the roll, after the first day of August, except as authorized on the day of review. Id. Although an application to assessors, for the cor- rection of an assessment, merely asks to have it struck from the roll, yet if the facts disclosed show that it ought not to be stricken off, but should be reduced, it is the duty of the assessors to make the reduction. People V. Assessors of Albany, 40 N. Y. 154. Where assessors make no objection to the form of an appli- cation to correct an assessment, but act upon it as being the proper statutory evidence, and decide that it does not show sufficient cause for the correction, they cannot raise an objection to its form, on a certio- rari to review their proceedings. Id. Assessors have no power, on the day appointed for the review of their roll, to transfer an assessment for real property against the person who owned it when assessed, to another who has purchased the property after the first of July, and then assess the vendor, on the same roll, for personal property, in the same amount as the valuation of such real property. Gla/rh V. Norton, 58 Barb. 434 ; S. C, 3 Lans. 484. Assessments, how Made. 89 Assessors act in a judicial capacity, in hearing par- ties aggrieved, and must be governed by tlie evidence presented to them, on an application to correct an assessment. People v. Howland, 61 Barb. 273. Where, upon an application to correct an assessment, there is no evidence before the assessors, on the subject of the value of the real estate, except the affidavits pro- duced by the owner, they, if uncontradicted, must be considered controlling and conclusive. Id. But in the People V. Ba/rlcer, 48 N. Y. 70, it is held that since the act of 1851, ch. 176, assessors are not bound by the affidavit presented by an owner of property taxed, upon complaint in relation to the assessment thereof. The affidavit is no longer conclusive, but is evidence to be considered bv them, with other means of informa- tion in their power; and, upon the whole, their own judgment is to be formed as to the value of the property. By the statutes of this State, assessors are made the judges of the value of property, for the purpose of taxation. They are not bound by proof produced before them, but are required to exercise their own judgment notwithstanding such proof; and the case must be an extraordinary one which will authorize the supreme court to review their judgment, upon certiora/ri. People v. Trustees of Ogdensbv/rgh, 48 N. Y. 390. If, however, assessors place upon the roll property not liable to taxation, and they refuse, upon 12 90 Assessments, how Made. the application of the person aggrieved, to strike it off, their action can be reviewed upon certiora/ri. Id Where assessed the real estate of a corporation at $125,000, and on application, refused to correct the assessment, although the highest valuation fixed for such real estate, by the uncontradicted evidence before them, was but $45,000 ; held, that they should have corrected the assessment, by striking out the sum of $125,000 as the valuation of the real estate, and inserting the sum of $45,000 in its place. People V. Howland, 61 Barb. 273. Held, also, that after having deducted from the amount of capital paid in, or secured, such sum of $45,000 for the value of the real estate, it was proper for the assessors to assess the remaining capital as personal estate, at its actual value as shown by the evidence before them. Id. Assessors have jurisdiction to make an assessment, and when it is made, the statute gives them the right to retain it as made and to disregard and " disagree to " the written examination of a person applying for a reduction, if it is not satisfactory to them. Id. The person applying must sign the written state- ment, and one who fails so to sign it has no right to have the deduction claimed by him made, even though his examination shows him to be clearly entitled to it. Vose V. Willard, 47 Barb. 320. In hearing and determining an application to reduce an assessment all the assessors should be pres- Assessments, how Made. 91 ent and take part, but the voice of the majority will be sufficient. Power to correct. Assessors liave power to correct an assessment (except to increase an estimate of prop- erty after tlie roll lias been deposited with one of their number for examination), at any time before their roll is delivered to the supervisor. The People v. Super- visors of Westchester, 15 Barb. 607. Assessors act in a judicial capacity, in hearing par- ties aggrieved, and must be governed by the evidence presented to them, on application to correct the assess- ment. People V. Howlcmd, 61 Barb. 273. Assessment roll to be sworn to. When the assessors, or a majority of them, shall have completed their roll, they shall severally appear before one of the justices of the town or city in which they shall reside, and shall severally make and subscribe before such jus- tice an oath, in the following form : We, the undersigned, do severally depose and swear that we have set down, in the foregoing assessment roll, all the real estate in the (town or ward, as the case may be), according to our best information; and that, with the exception of those cases in which the value of the said real estate has been changed by reason of proof produced before us, we have esti- mated the value of the said real estate at the sums which a majority of the assessors have decided to be the full and true value thereof, and at which they would appraise the same in payment of a just debt due from a solvent debtor; and also that the said assessment roll contains a true statement of the aggre- 92 Assessments, how Made. gate amount of the taxable personal estate of each and every person named in such roll, over and above the amount of debts due from such persons respec- tively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full and true value thereof, according to our best judgment and belief. Which oath shall be written on said roll, signed by the assessors, and certified by the justice, and shall be in place of the official certificate now required by law ; and every assessor who shall willfully swear false in taking and subscribing said oath, shall be deemed guilty of, and liable to the penalties of will- ful and corrupt peijury. Laws 1851, chap. 176, § 8, See Form No. 18. The certificate must be a strict compliance with the statute, or it will give the supervisors no jurisdiction. Van Rensselaer v. Whitheck, 7 N. Y. 517. The court of appeals, however, in Parish v. Golden (35 N. Y. 462), though not overruling the above case, thought that the principle ought not to be extended, and held, that if the certificate contains substantially the matters required by statute, the defects may be disregarded. Also, that if the omitted part is material, it may be supplied and corrected. The court, in that case, even thought that the stat- ute requiring the affidavit of the assessors was merely directory and not jurisdictional, and that it might be made after the delivery of the assessment roll to the supervisors. That point, however, was not in issue, and the question may be regarded as open. Assessments, how Made. 93 A roll completed, in readiness for review on tlie 26tli, and verified on tte 29tli day of July, complies with the above statute. Westfall v. Gefre, 3 Lans. 151. Even if it could be held to be the intention of the statute that the assessment roll should not be verified until after the review day (August 1), its being verified on a previous day would be a mere ir- regularity, which would not afEect the Jurisdiction of the supervisors to estimate and insert the taxes therein. Id. It is not necessary that the affidavits of the assess- ors, attached to the roll, should comply literally with the statute. A substantial compliance is sufficient. Buffalo & State Lme H. R. Oo. v. Stupervisors of Erie. 48 N. Y. 93. For the purpose of deposit for inspection, the assessment roll is to be completed on or before the 1 st of August ; and after that time, the assessors have no jurisdiction over the persons of the tax payers, the roll, or the subject-matter of the assessment for the current year, save for the purpose of reviewing the assessments already made, and verifying the roll after such review. Westfall v. Preston^ 49 N. Y. 349. For the purpose of verification and delivery to the supervisor, the roll cannot be completed until after the time fixed for its final review and correction, to wit, the third Tuesday of August. An affidavit of the assessors thereto, made prior to that time, is a nullity; and where the defect appears upon the face of the paper, by the date of the jurat, it confers no jurisdiction upon the board of supervisors to impose a tax upon persons or property named therein, or to 94 Assessments, how Made. sign a warrant to the collector. As tlie affidavit is made a part of the assessment roll delivered to the collector, and the want of jurisdiction in the board of supervisors is thus disclosed upon the face of the papers, the warrant furnishes no protection to the col- lector. Id. An assessment roll, not verified by one of the assessors, and not accompanied by a certificate of the other assessors stating the cause of such omission (1 R. S. 394, § 30) is defective; and the omission to properly verify it is fatal to its validity. BeUingor' V. Gray, 51 N. Y. 610. The oath of assessors to the affidavit attached to their assessment roll, must be taken before a justice of the peace. Laws of 1851, ch. 176, § 8. A deputy county clerk has no authority to administer the same. hational Batik of Chemung v. City of Elmira, 53 N. Y. 49. A mandamus will not lie to compel assessors to make an oath to their assessment roll, as prescribed by § 8 of chapter 176 of the Laws of 1851, to wit, that they estimated the value of the real estate "at the sums which a majority of the assessors have decided to be the true and full value thereof, and at which they would appraise the same in payment of a just debt due from a solvent debtor," where it ap- pears that, in fact, they have only estimated it at a fraction of its full value. People v. Foioler, 55 N. Y. 252. Whatever duty the assessors may have omitted, they owe no duty, and are not required to commit a crime ; and courts will not compel them so to do. Id, Assessments, how Made. 95 Roll to he delivered to supervisor. The roll, thus cer tified, shall, on or before the first day of September, in every year, be delivered by the assessors of each ward in the city of New York to the clerk of the city, and by the assessors of every other town or ward, to the supervisor thereof, who shall deliver the same to the board of supervisors at their next meet ing. 1 R. S. 394. Neglect of assessors. If any assessor shall neglect, or from any cause omit to perform his duties, the other assessors, or either of them, of the town or ward, shall perform such duties, and shall certify to the supervisors with their assessment roll the name of such delinquent assessor, stating therein the cause of such omission. Id. § 30. If any assessor shall willfully refuse or neglect to perform any of the duties required of him by this chapter, he shall forfeit to the people of this State the sum of fifty dollars. Id. 394. Duty of town and city clerks. The clerks of the cities of New York, Albany, Hudson, Schenectady and Troy, and the town clerks of tlie several towns, shall, yearly, before the first day of October in each year, certify and deliver to the supervisors of their respective towns, the names of all the assessors and collectors in their respective cities and towns, and the same shall be delivered to the board of supervisors at their next meeting. Id. 419, Duty of hoard of supervisors. The boards of super- visors of the several counties, at every annual meeting, 96 Assessments, how Made. shall transmit to the comptroller the names and places of abode of the town clerks and assessors in their respective counties, who shall have willfully refused or neglected to perform the duties required of them in this chapter; and the comptroller shall thereupon give notice to the district-attorneys of the proper counties, to the end that they may prosecute such delinquent town clerks or assessors for the penalties incurred by them. 1 R. S. 419. Forms and instructions. The comptroller shall from time to time, at his discretion, transmit blank forms of assess-nent rolls and of returns of unpaid taxes to the several county treasurers in this State, together with such instructions as he shall think useful, for the purpose of enforcing the uniform and proper execu- tion of this chapter. The county treasurers shall distribute such of the said forms and instructions, as shall have been intended for use of the assessors, among the town clerks, in their respective counties, who shall deliver the same to the assessors in their respective towns. The county treasurer shall also transmit or deliver a copy of such forms and instructions to each of the assessors in any city in his county. Id. 420. On Rents and Debts 97 SECTION VII. On Kents and Debts owdstg Non-besidents. It shall be the duty of the assessors of each town and ward, while engaged in ascertaining the taxable property therein, by diligent inquiry, to ascertain the amount of rents reserved in any leases in fee, or for one or more lives, or for a term of years exceeding twenty-one years, and chargeable upon lands within such town or ward, which rents shall be assessed to the person or persons entitled to receive the same, as personal estate, which it is hereby declared to be, for the purpose of taxation under this act, at a principal sum, the interest of which at the legal rate per annum shall produce a sum equal to such annual rents ; and in case such rents are payable in any other thing except money, the value of such annual rents in money shall be ascertained by the assessors, and the same shall be assessed in manner aforesaid. And in case the name or names of the person or persons entitled to receive the rent reserved upon any lot or parcel of land on which any rent is reserved, as pro- vided in this section, cannot be ascertained by the assessors, then the same shall be assessed against the tenant or tenants in possession of said lot as rents reserved. Laws of 1846, ch. 327, as amended. Laws of 1873, ch. 809. The assessor shall, in all cases of assessments, under chapter 327 of the Laws of 1846, specify in the assess- ment rolls each rent so assessed, and the value fixed upon articles, other than money, in which such rents 98 On Eents AiTO Debts are payable, and whenever assessments are made against any person in any town or ward in whicli lie does not reside, the board of supervisors of the county to whicli such assessments are returned, shall have in all respects as full power and authority, and it shall be their duty, to correct such assessments as to the valuation of the rents, and as to the gross amount for which such person shall be assessed, as the assessors have as to a resident of the town ; and such board of supervisors may reduce the amount of such assess- ments in the respective towns or wards of the county, in proportion or otherwise, as the nature of the cor- rections require to make such assessment just. Laws 1858, ch. 357. The board of supervisors in each county shall assess the taxes to be raised for town, county and State purposes upon the person or persons entitled to receive such rents within the town or ward where the lands upon which such rents are reserved and situated, in the same manner, and to the same extent, as any personal estate of the inhabitants of such town. And in case the name or names of the per- son or persons entitled to receive the rents upon any lot or parcel of land has not been ascertained by the assessor, then the board of supervisors shall assess the tax authorized by the act of 1846 to be levied and collected of the tenant or tenants in possession of the lands upon which said rent is reserved ; said tenant to be reimbursed for the tax upon- the rent reserved so collected of him, in the manner provided in section three of this act. Laws of 1846, ch. 327, § 2, as amended. Laws of 1873, ch. 809. Owing Nok-eesidents. 99 If such tax shall not be paid, the collector, or the person authorized by law to receive said tax, shall levy the same by distress and sale of the goods and. chattels of the person against whom the same ip assessed, within the town or ward of such collector in the same manner as if such person was an inhabi taut of such town or ward. And if no sufficient goods or chattels belonging to the person against whom the same is assessed can be found in said town or ward, then in that case it shall be the duty of thf collector to levy and collect the same by distress and sale of the goods and chattels of the tenant or lessee in possession of the demised premises on which said rent is reserved ; and the tenant, lessee in possession, or person in possession, of said premises, may abate from the amount of any rent reserved upon said premises either due or to grow due thereon, the amount of tax so paid by or collected of him upon the rents so reserved, with interest on the amount so paid from the time of the payment of said tax ; and the warrant for the collection of said tax, issued by the board of supervisors to the collector of any town in which said tax shall be assessed, shall direct the collection of the same in accordance with the pro- visions of this section. Laws of 1846, ch. 327, § 3, as amended. Laws of 1873, ch. 809, § 3. The object of the above provision for taxing rents was undoubtedly to reach certain manor leases in this State, but in order to reach them, a general law was deemed necessary and expedient. The law makes no discrimination between agricultural or city lands, and they are assessed alike. Such rents are 100 On Eehts and Debts taxable, although, less than twenty-one years of the original term remains unexpired at the time of the assessment. Buffalo v. Le Cautevlx, 15 N. Y. 451. The provisions of the Revised Statutes relative to the assessment and collection of taxes are not repealed by those of chapter 327 of the Laws of 1846, relat- ing to the assessment of rents reserved in leases in fee ; or by those of the amendatory act of 1858 ; but are applicable to the assessment of such rents. Orug&r V. Dougherty, 1 Lans. 464 ; S. C. aff'd, 43 N. Y. 107. An assessment for rents reserved must, under the acts of 1846 and 1858, be made "to the person or persons entitled to receive the same ;" and each rent so assessed must be specified. Id. An assessment entered as "The K. patent; J. K. and others, legal heirs of J. K., late of the city of New York, deceased, or their heirs or assigns, for rents reserved in the town of K., etc.," is void, because it is to several persons, in the alter- native, and not to any one in particular, and because each rent assessed is not specified in the assessment roll. Id. Where rents accruing from perpetual leases had, in in 1864, been in fact assessed, but to a person not the owner of the rents, and upon petition duly made to the assessors, the same property was put on the roll of 1865 and assessed to the true owner, and a tax levied upon it for the year 1864, it was held that such re-assessment was legal and valid. Overing v. Foote, 43 N. Y. 290. Where assessors had opened their roll for inspection, in pursuance of notice given by them, and opposite the name of the plaintiff had left a blank, which was to be filled up with a descrip- tion of lands leased by him, as soon as they could dis- cover whether any had been re-leased within the year ; and where, after the roU was opened, the plain- tiff's agent examined the same, and being informed of the assessors' intention, he afterward furnished them with a list of the plaintiff's property, which was in- Owing Non-eesidbnts. serted in the roll, about the middle of July, it was Jield that the assessment was regular, and a tax levied thereunder was valid. Id. The assessors of the towns of K. and D., in Dela- ware county, assessed certain rents reserved on leases in fee and payable to a non-resident, at the full value of the principal sum represented by them, while they assessed the remaining property in the towns at not over one-third of its value. Held that the board of supervisors of Delaware had, under Laws of 1858, chapter 357, the power to correct such inequality so as to make the assessment just ; and that the refusal of such board to interfere with such assessment upon the petition of the owner of the rents was error, for which a mandamus would be allowed. People v. Supervisors of Delrnvm-e, 4 N. Y. Sup. Kep. 336. Debts due non-residents. All debts owing by in- habitants of this State to persons not residing within the United States, for the purchase of any real estate, shall be deemed personal property, within the town or county where the debtor resides, and as such shall be liable to taxation in the same manner and to the same extent as the personal estate of citizens of this State. Laws 1851, ch. 371, § 1. Agents of non-resident creditor to report to county treasurer. If there shall reside in any county of this State an agent of any non-resident creditor having debts owing to him of the description mentioned in the first section of this act, he shall, on or before the twenty-fifth day of July in each year, furnish to the county treasurer of each county where such debtor 102 O^' Rests and Debts resides, the true and accurate amount of debts of the description mentioned in the first section of this act, which were owing on the first day of January pre- ceding, to the principal of such agent, in each town in such county, which shall be verified by the oath of such agent taken before any officer authorized to ad- minister oaths. Laws 1851, ch. 371, § 2. Penalty for not making report. Any such agent who shall refuse or neglect, without good and suffi- cient cause, to furnish such list, shall forfeit the sum of five hundred dollars to the use of each county in which such debtor resides, to be sued for by the trea- surer of such county in his name of office, and to be recovered upon proof that the principal of such agent had debts owing to him by inhabitants of such county, of the description mentioned in the first section of this act, and that the existence of such debts was known to such agent. Id. § 3. Abstract to be sent to assessors. The county trea- surer, on receiving such statement, shall immediately make out and transmit to the assessors of the several towns of his county in which any such debtor resides, an abstract or copy of so much of such statement as relates to the town of such assessor, with the name of such creditor, Id. § 4. Assessors to assess. The assessors on receiving such abstract or statement from the county treasurer, shall, within the time in which they are now required by law to complete their assessment roll, enter thereon the name of such non-resident debtor, and the aggre- Owing Non-Hesidents. 1 03 fate amount due him in such town, on the first day of anuarj preceding, in the same manner other personal property is entered on said roll. Laws 1851, ch. 371, § 5. The above provisions of the act of 1851 are applicable only to taxation in towns. As to taxation in villages, the general law authorizing taxation to agents (1 K. S. ch. 13, title 1, § 5, as amended in 1851), remains in force. People v. Trustees of Ogdenshurgh, 48 N. Y. 390. Money due upon a contract for the sale of lands is per- sonal property; and where such a contract, belonging to a non-resident, is in the hands of an agent, who is a resident of an incorporated village, it may, for the pur- poses of municipal taxation, be assessed to the agent, and taxed. Id. As the assessors are to have their assessment roll completed on or before the 1st day of August, there are but six days within which the treasurer is to forward to the assessors and the assessors to insert in the roll the abstract. The agent is to furnish a statement of all debts owing for the purchase of any real estate, but the assessors are only to enter those which are due and taxable, accord- ing to the general provisions of law, that is, ' ' debts due from solvent debtors." People v. Halsey, 36 How. 502. The assessors are not concluded by the verified state- ment of the agent, but they may, in the exercise of their general powers and duties, go further and make in- quiries for themselves, from the debtors and other sources, and thus ascertain and determine to their own satisfaction the amount of such indebtedness, from solvent debtors of the town, due to such non-resident creditors ; and whatever mistakes or errors the assessors may make in ascertaining such debts, they cannot_ be made liable therefor, since they act in a judicial capacity. Id. 487; S. C, 87 N. Y. 344; 53 Barb. 547; 4 Trans. App. 261. The agent may, however, apply in the same mannei as other persons for a reduction of the assessment. It was held, under the act of 1833, chapter 250, which was somewhat similar to the above, that where 104 O^ COEPOEATIONS. a resident purchased of a non-resident land company bonds and mortgages, which the company had taken from persons to whom it had sold lands, and the agreement was that the land company should remain the owner until the consideration was paid, the con- sideration due was not a debt for the purchase of land. Redfield v. Supervisors of Genesee, Clark, 42. " SECTION YIII. On GoEPOEATioNa. All lands and all personal estates within this State, whether owned by individuals or corporations, shall be liable to taxation subject to the exemption herein- after specified. 1 R. S. 388, § 1. The exemptions have been heretofore given. Cor- porations are entitled to the same exemptions as individuals. 23 N. Y. 192. The statute has included in its definition of " per- sonal estate " the following, " stocks in moneyed corporations ; " also such portions of the capital of incorporated companies liable to taxation in their capital as shall not be invested in real estate. 1 R. S. 388. The owner or holder of stock in any incorporated company liable to taxation on its capital, shall not be taxed as an individual for such stock. Id. Companies liable to taouition. All moneyed or stock corporations deriving an income or profit from their On Coepoeations. J()5 capital or otherwise, sliall be liable to taxation on their capital in the nianner hereinafter prescribed. 1 R. S. 414. Such was the provision of the Revised Statutes. It has been somewhat modified, however, by recent Isjgislation. Chapter 761 of the Laws of 1866, given hereafter, provides that no tax shall hereafter be assessed upon the capital of any bank or banking association organ- ized under the authority of this State or of the United States, but provides for the assessment of stockholders. The real estate of all incorporated companies liable to taxation, shall be assessed in the town or ward in which the same shall lie, in the same manner as the real estate of individuals. All the personal estate of every incorporated company liable to taxation on its capital, shall be assessed in the town or ward where the principal office, or place for transacting the finan- cial concerns of the com])any, shall be ; or if such company have no principal office, or place for trans- acting its financial concerns, then in the town or ward where the operations of such company shall be car- ried on. In the case of toll bridges, the company owning such bridge shall be assessed in the town or ward in which the tolls are collected ; and where the tolls of any bridge, turnpike, or canal company, are collected in several towns or wards, the company shall be assessed in the town or ward, in which the treasurer or other officer authorized to pay the last preceding dividend, resides. 1 R. S. 389. The place na ned in the certificate of incorporation of a manufacturing corporation organized under the 14 106 O^ COEPOEATIONB. general act, as the place where the operations of the company are to be carried on, and where the manu- factory is situated, determines the location of the corporation in respect to its liability to taxation. It makes no difference that a treasurer's office is kept, and the financial operations of the company are chiefly managed at another place. Oswego Slaich Co. V. Dolloway, 21 N. Y. 449. Officers to deliver statement. The following is the manner of taxing corporations as referred to above : The president, cashier, secretary, treasurer or other proper officer of every such incorporated company shall, on or before the first day of July in each year, make and deliver to the assessors, or one of them, of the town or ward in which such company is liable to be taxed, according to the provisions of the sixth sec- tion of the second title of this chapter, a written state- ment, specifying — 1. The real estate, if any, owned by such company, the towns or ward in which the same is situated, and 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 estate, and the amount of such capital stock held by the State, and by any incorporated literary or charitable institution j and S. The town or ward in which the principal office or place of transacting the financial business of such company is situated ; or, if there be no such principal office, the town or ward in which its operations are On Coupoeations. JQJ carried on, or in wliicli it is liable to be taxed, under the provisions of this chapter. 1 R. S. 414, § 2. The president or other proper officer of every such company, shall also deliver to the comptroller, on or before the first day of July in each year, a written statement, containing the same matters required by the foregoing section, to be specified in the statement to be delivered to the assessors. The statements required by this and the preceding section of this title shall be certified under the oath of the said president or other proper officer, to be in all respects just and true. Id. Penalty. If the statements above required, or either of them, shall not be furnished by any company to the assessors and to the comptroller within thirty days after the time above provided, the company neglect- ing to furnish such statements, or either of them, shall forfeit to the people of this State, for each statement omitted to be furnished, the sum of two hundred and fifty dollars: and it shall be the duty of the comp- troller to furnish the attorney-general with an account of all companies that shall neglect to render such lists, that he may prosecute for the penalties hereby imposed. Id. 415, § 4. Suit therefor. If any company that shall be prose- cuted for any such penalty shall pay the costs of prosecution and furnish the statement required, the comptroller, if he shall be satisfied that the omission was not willful, may, in his discretion, discontinue such suit. Id. § 5. 108 0^ COEPOKATIONS. Companies, how assessed. The assessors shall enter all incorporated companies from which such state- ments shall have been received by them, and the property of such companies, and the property of all other incorporated companies, liable to taxation in their respective towns, in their assessment rolls, in the following manner : 1. They shall insert in the first column of their assessment rolls, the name of each incorporated com- pany in their respective towns or wards, liable to taxation on its capital, or otherwise ; and under its name they shall specify the amount of its capital stock paid in, and secured to be paid in ; the amount paid by such company for real estate, then belonging to such company, wherever the same may be situated, the amount of all surplus profits or reserved funds, exceeding ten per cent of their capital after deducting therefrom the said amount of said real estate, and the amount of its stock, if any, belonging to the State, and to incorporated literary and charitable institutions. 2. In the second column they shall enter the quan- tity of real estate owned by such company, and situ- ated within' their town or ward; and in the third column, the actual value thereof, estimated as in other cases. 3. In the fourth column they shall enter the amount of the capital stock of every incorporated company paid in, and secured to be paid in, and of all surplus profits or reserved funds as aforesaid; after deducting the sums paid out for all the real estate of such com- pany, wherever the same may be situated, and then belonging to it, and the amount of stock, if any, On Coepoeaxions. 109 belonging to the people of this State, and to incorpo- rated literary and charitable institutions. Id. § 6, as amended 1853, chap. 654. See Form No. 16. The effect of the provisions of the statute above cited is, to require the assessors to put the real estate of the corporation into the assessment roll at the price paid for it, and no duty is imposed upon them at all in regard to assessing the real estate except that speci- fied in the second subdivision of tlie sixth section, which requires them to enter " in the second column the quantity of real estate owned by such company, and situated within their town or ward, and in the third column the actual value thereof estimated as in other cases." There is nothing in the statutes that requires the assessors to carry into the assessment roll the quantity of real estate owned generally by a corporation, or to assess its value. They are to set down in the first colunm, among other things, the " amount paid by such company for real estate then belonging to such company, wherever the same may be situated." In the second column they are to enter the •' quantity of real estate owned by such company, and situated within their town or ward, and in the third column the actual value thereof estimated as in other cases." People v. Board of Assessors, 39 N. Y. 81. The scheme of the statutes is to have placed in the assessment roll the amount of its capital stock paid in and secured to be paid in, the amount paid by such company for real estate then belonging to such com- pany, wherever the same may be situated, the amount of all surplus profits or reserved funds, exceeding ten per cent of their capital, after deducting therefrom no O^ COEPOEATIOXS. the said amount of said real estate, and the amount of its stock, if any, belonging to the State and to incorporated literary aud charitable institutions, and these are to be made the basis of 'the assessment ; and us there is no provision for carrying into the assess- ment roll any general assessment of real estate where- ever situated, it follows that the assessed value of the real estate generally, so far as it is to be taken in the account in ascertaining what assessment shall be made upon its capital, is the price paid for such real estates, and the price paid is to be deducted from its estimated capital. I'he real estate is to be assessed as other real estate of individuals in the town or ward where the same is situated, at its value, whether more or less than the price paid. People v. Board of Asses- sors, 39 N. Y. 84. The assessment, how made. The entries being made in the assessment roll as above provided, the statute provides the following manner of making the assess- ment : The capital stock of every company liable to taxa- tion, except such part of it as shall have been excepted in the assessment roll, or as shall have been exempted by law, together with its surplus profits or reserved funds, exceeding ten per cent of its capital, after deducting the assessed value of its real estate, and all shares of stock in other corporations 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, and taxed in the same On Coepoeations. JU manner as the other personal and real estate of the county. Laws 1857, ch. 456. The assessed value of the real estate spoken of in this section is construed to mean the amount paid for it. From the foregoing we may deduce the following rule of taxation : The assessment is to bo based upon the amount of capital paid in and secured to be paid in, after deducting the amount actually paid out for real estate and the amount belonging to the State and to incorporated literary and charitable institutions, to assess the remaining capital at its actual value, leav- ing the real estate, as the law leaves it, to be assessed, like other real estate, upon individuals in the town or ward where situated. Prior to the year 1857 moneyed corporations were assessed upon the amount of the nominal capital, whether its value in fact was more or less than its nominal amount. In that year the statute was amended by the above section, so that the assessment was made upon the capital stock and its surplus profit exceeding ten per cent "at its actual value." The principle of assessing upon the actual value of the stock, instead of its nominal amount, was then intro- duced. People V. Dolan, 36 N. Y. 59 ; People v. Fergu- son, 38 id. 91. Under the statute of 1857, above cited, the assess- ors can no longer take the nominal capital as, under all circumstances, the amount of the assessment. When the nominal value does not represent its actual value, it is their duty to look to its market price and to ascertain the character and worth of the 112 On Coepoeations. - securitiea in which its funds have been invested. They are also to inquire whether any of this property into which the capital has been converted is exempt by law from taxation. Prima facie its nominal capi- tal may be considered its actual value, but when there is any ground for supposing otherwise, it is their duty to investigate. The market price of its shares would ordinarily furnish a practical test; but the assessors have a right to examine and have an estimate made of the value of the securities. People v. Commissioners of Taxes, 23 N. Y. 194. The foregoing provisions of the Revised Statutes, prescribing what shall be set down in the assessment roll, directs the assessors to set down in the first col- umn the amount of the capital stock, etc. The act of 1857, which changed the rule of assessment, so as to make the actual value the basis, made no provision for a change in the assessment roll ; but as the intent is clear, the assessors should change the form of the roll to comply with that act. See Oswego Starch Co. v. Dalloway, 21 N. Y. In assessing the property of corporations, it is proper for the assessors, after having deducted, from the amount of capital paid in or secured, a specified sum for the value of its real estate, to assess the remaining capital as personal estate, at its actual value, as shown by the evidence before them. People V. Rowland, 61 Barb. 273. A portion of the property of a steamship company, incorporated under the laws of New York, was per- manently located in the business of the company beyond the limits of this State. Held, that such On CoRPOEATIOlfS, 113 property was, under the statute, exempt from taxa- tion here. People v. Commissioners of Taxation, 1 N. Y. Sup. Ct. Rep. 611. The provision of chapter 456 of the Laws of 1857, that the stock of every company liable to taxation shall be assessed at its actual value, etc., was not intended to include "prop- erty, real or personal, located without the State. Such property is not subject to taxation, and is not, therefore, within the statute. Id. The property of a corporation resident in this State need not be physically within the State, to be taxable. It is enough that its legal sitnis and ownership are here. Under the Laws of 1857, chapter 456, the actual cap- ital of a resident corporation is taxable, although a portion of it may be invested in property temporarily situated outside the State. People v. Gommnissioners of Taxes, 3 K Y. Sup. Ct. Rep. 678. Application for reduction. Corporations may make application for a reduction of the assessment in the saine manner as individuals. Laws 1857, ch. 536, § 3. Assessment on ha/nks and hank stock. Banks were formerly taxed, like other corporations, on their cap- ital stock paid in or secured, and the following act was passed in 1863 : All banks, banking associations and other money corporations and associations, shall be liable to taxa- tion on a valuation equal to the amount of their 15 114 Oj* Coepoeations. capital stock paid in or secured to be paid in, and their surplus earnings (less ten per cent of such sur- plus) in the manner now provided by law, deducting the value of the real estate held by any such corpo- ration or association and taxable as real estate. Laws 1863, ch. 240 ; 36 N. Y. 66. But this act was subsequently declared void by the supreme court of the United States, as levying a tax on the property of a bank, which property, in whole or in part, consisted of stocks of the federal govern- ment. The legislature thereupon passed the follow- ing act providing for the taxation of shareholders : No tax shall hereafter be assessed upon the capital of any bank or banking association organized under the authority of this State, or of the United States, but the stockholders in such banks and banking asso- ciations 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 stockholder, in the assessment of taxes at the place, town or ward where such bank or banking association is located, and not elsewhere, whether the said stockholder reside in said place, town or ward, or not, but not at a greater rate than is assessed upon other moneyed capital in the hands of individuals in this State. And 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 tlie capital stock of said bank Os COEPORATIONS. 115 01' banking association. And provided, further, tliat nothing herein contained shall be held or construed to exempt from taxation the real estate held or owned by any such bank or banking association, but the same shall be subject to State, county, municipal and other taxation, to the same extent and rate, and in the same manner as other real estate is taxed. Laws 1866, ch. 761. The reason of changing the mode of assessment from the capital stock to the stockholders, is to be found in the fact that, since almost the entire banking capital of the State was invested in United States securities, this large amount of personal property escaped taxation (the banks not being taxable upon that portion of their capital so invested), and that by assessing and taxing the shares of stock in the hands of the stockholder, the entire amount might be reached and made to bear its proportionate part of the bur- dens of State taxation. Under the decision of the Supreme Court of the 'United States in Van Allen v. The Assessors 3 Wall. 573, the assessment of an individual as a shareholder of a national bank, by town assessors, under chap. 97 of the Laws of 1865, is without any valid legal authority, and is therefore void. Trustees of the Village of AngeUca v. Morse, 56 Barb. 380. But, inasmuch as the statute expressly requires com- missioners of highways to assess the residue of the highway labor, after assessing one day against per- sons subject thereto, upon the real and personal estate of every inhabitant, as the same appeared upon the 116 On Coepokations. last assessment roll, and gives them no discretion to omit any of sucli property appearing on the roll, the invalidity of the assessment of an individual as a stockholder of a national bank, under the act of 1865, does not render void the assessment of such individual by the trustees of a village, acting as com- missioners of highways, for highway taxes in the year 1866, upon the property so assessed against him in the preceding year. Id. Certain Canadian banks did business in New York city, through agencies permanently located there. These agencies held funds of the banks, which were loaned on call, or for specified times, to borrowers. Held that these banks were liable to taxation upon the amounts invested in their business in this State, under Laws -of 1855, chapter 37, which subjects to taxation non-resident associations doing banking busi- ness here, and could not claim exemption under Laws of 1851, chapter 176, section 2, exempting moneys in the hands of agents of non-resident capitalists, sent here for investment. People v. Commissioners of Tax- ation, 1 N. Y. Sup. Ct. Eep. 630. In proceedings by a bank and the stockholders thereof, to compel a board of supervisors to refund taxes claimed to have been illegally assessed, on the ground that the assessors did not deduct the assessed ■value of the real estate of the bank from the value of the shares of the stock therein, but valued and assessed both the real estate and the shares at their On Cobpoeations. 117 full value. Held that in tlie absence of proof to the contrary, the assessors would be presumed to have made the deduction required by law ; and that the affidavit of the assessors attached to the roll, stating that said roll contained a true statenient of the tax- able personal estate "at the full and true value thereof," was not evidence that the deduction was not made. Matter of Fa/rmers^ National Banh of Hudson, 1 N. Y. Supr. Ct. Kep. 383. The omission of assessors to deduct the assessed value of the real estate of a bank from the value of its shares of stock, is not "a manifest clerical or other error," to be corrected by the board of supervisors, under chapter 695 of the Laws of 1871. Matter ofFa/r- meri National Bank of Hudson, 1 N. Y. Supr. Ct. Eep. 383. Oath of mdividnial lankers. Every individual banker doing banking business under the laws of this State, is hereby required to declare upon oath before the assessor the amount of capital invested in such banking business, and each one hundred dollars of such capital, for the purpose of this act and for the pur- pose of taxation, shall be held and regarded as one individual share in such banking business, and such shares are hereby declared to be personal property. If such banker have partners, he shall declare upon oath before the assessor the number of shares held by each of them in such banking business, ascertained as 118 Om COEPOEATIONS. above provided, and the shares so held by any part- ner shall be included in the valuation of his taxable property in the assessment of all taxes levied in the town, school district or ward, where such individual banker is located, and not elsewhere ; and such indi- vidual banker shall pay the same and make the amount so paid a charge in his accounts with such partners ; and if such individual banker have no part- ners, he shall be held to be sole owner of all the shares in such business of banking, and the same shall be included in the valuation of his personal property in the assessment of all taxes levied in the town, school district or ward, where his bank is located, and not elsewhere. Laws 1866, ch. 761, § 2. List of stockholders. There shall be kept at all times in the office where the business of such 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 number 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. Id. § 3. Non-resident stockholders. Where the owner of stock in any bank or banking association organized under the laws of this State, or the United States, shall not reside in the same place where the bank or banking association is located, the collector and county treasurer shall, respectively, have the same power as On Cobporations. ;1 j 9 to collecting tlie tax to be assessed by this act as they have by statute when the person assessed has removed from the town, ward or county in which the assess- ment was made ; and the county treasurer, receiver of taxes, or other officer authorized to receive said 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 shares of stock and the tax on the share or shares of said stock shall be and remain a lien thereon till the payment of said tax. Laws 1866 ch. 761, § 5. Banks to retain dividends. For the purpose of col- lecting such tax, and in addition to any other tax law of this State, not in conflict with the Constitution of the United States, relative to the imposition of taxes, it shall be the duty of every bank or banking asso- ciation, and the managing officer or officers thereof, to retain so much of any dividend or dividends belong- ing to such stockholder as shall be necessary to pay any taxes assessed in pursuance of this act, until it shall be made to appear to such officer that such taxes have been paid. Id. § 6. Savings banks. The privileges and franchises granted by the legislature of this State to savings banks or institutions for savings, are hereby declared to be personal property and liable to taxation as such in the town or ward where they are located, to an amount not exceeding the gross sum .of their surplus earned (after deducting the amount of such surplus invested in United States securities), and the officers 120 Ox COBPOEATIONS. of sucli banks or institutions may be examined on oath by assessors, as to the amount of such surplus and securities ; and the property of such banks and institutions shall be liable to seizure and sale for the payment of all taxes assessed upon them for said privileges and franchises. Id. ^ 7, as amended 1867, eh. 861. Deduction for debts. Moneyed corporations are uot entitled to have its liabilities deducted. People v. Board of Education, 46 Barb. 588. Nor is a shareholder, who has been assessed upon the value of his shares in a bank or banking associa- tion, pursuant to the above statute of 1866, entitled to have a reduction of valuation made by the assess- ors on account of debts. People v. Dolan, 36 N. Y. 59. All persons and- associations doing business in the State of New York, as merchants, bankers, or other- wise, either as principals or partners, whether special or otherwise, and not residents of this State, shall be assessed and taxed on all sums invested in any man- ner in said business, the same as if they were resi- dents of this State ; and said taxes shall be collected from the property of the firms, persons or associations to which they severally belong. Laws 1855, chap. 37. Deposits in savings banks, etc. The deposits in any bank for savings which are due to depositors, and the accumulations in any life insurance company organ- ized under the laws of this State, so far as the said accumulations are held for the exclusive benefit of the assured, shall not be liable to taxation, other than On Corporations. 121 the real estate and stocks wliicli may be owned by such bank or company, and which are now hable to taxation under the laws of the State. Laws 1857, chap. 456. Insurance companies. Any mutual life insurance company in this State, incorporated previously to the passage of the general insurance law on the tenth day of April, 1849, shall be subject to taxation in the same manner as if it were incorporated under said general law, with a capital of one hundred thousand dollars, as required by the sixth section of the said general law. Laws 1853, chap. 469. A foreign corporation, doing business in this State, is to be regarded as non-resident; and it is to be assessed and taxed upon all moneys in any manner invested in this State, in the same manner as though it was a resident corporation ; and the securities depos- ited with the comptroller are personal property liable to taxation. Smyth v. International Life Ins. Co., 35 How. 126 ; British Life Ins. Co. v. Commissioner of Taxes, 1 Keyes, 303. A foreign life insurance company, doing business in this State, is properly taxable in the city where the principal place of business or office of the company is situated. Id. In assessing insurance companies, it is the duty of the assessors to estimate the contingent liability of an insurance company upon outstanding policies of insur- ance in force, by the usual rules of determining such liability, and to deduct the estimate so found in 16 122 On Coepoeations. making their assessment of the company for the pur- poses of taxation. People v. Ferguson, 38 N. Y. 89. Assessments of railroads. Raih'oads are to be taxed on the same principle as other corporations, as hereto- fore given. The real estate is to be assessed in the town or ward where the same shall be, and the per- sonal estate in the town or ward where the principal business office is situated. The officers of the cor- poration are required to deliver, on or before the first of July, in each year, to the assessors of any town or ward, where they are liable to taxation, a written statement, specifying the real estate owned in each town and its costs, the capital stock paid, or secured to be paid, and the proportion, if any, held by the State, or any incorporated literary or charitable insti- tution, and the town or ward where their principal business is transacted. In the town where their principal office is located the assessment is to be made, as prescribed hereto- fore for corporations in general. In the other towns, where there is nothing but the real estate to assess, it is sufficient to enter the name of the corporation, describe the property and estimate its value. The real estate of railroad corporations should be assessed at its value for the purpose to which it has been adapted, and not as mere farming lands ; and in estimating the same, the assessors are not bound to consider it as mere land and superstructure isolated in their town from the other parts of the road. They are entitled to estimate the value of that part of the real estate within their jurisdiction, which contributes On Coepoeations. 123 to make up a complete and useful raiboad, extending beyond the town they represent. People v. Frederichs, 48 Barb. 173. A railroad corporation should be regarded as a resi- dent of the various towns and wards through which its road extends, and assessed therein for its real estate the same as taxable inhabitants. The real estate of railroad companies which is occupied and used by them for railroad purposes is not required to be assessed as " non-resident lands." Id. ; People v. Pa/rTcer, 48 N. Y. 70 ; Puff ah & State Line R. P. Co. V. Swp&rvisors of Prie, id. 93. All real estate owned, possessed or appropriated for use by railroad companies, is subject to assess- ment and taxation, as their property. People v. Peardshy, 52 Barb. 105. Land belonging to the Allegany Indian reservation, which a railroad com- pany has acquired to occupy for the construction, occupancy and maintenance of its road by contract with the chiefs of the nation to which it belongs, not limited as to time, is owned by the company, within the meaning of the statutes relating to taxation. Although the fee of the land cannot legally pass under such contract, yet, to the extent specified therein, such land has ceased to be the property of the Indian nation, and is no longer exempt from taxation as such. Id. A horse-railway company, which has acquired a right of way for its track, in highways and streets, 124 On Oorpokations. by grants from owners of the fee, or by proceedings under the general railroad act, and has constructed and is operating such road under a statute giving it a right so to do, for fifty years, has acquired an in- terest in the land which, with the superstructure annexed thereto, is assessable as real estate. People V. Casdty, 2 Lans. 294; S. C, aff'd. 46 N. Y. 46. Railroad corporations are not, in the purvien of the tax laws, non-residents of any town in which they possess lands. Such lands are to be assessed against them, the same as against inhabitants of the town, and not as non-resident lands. S. C, 46 N. Y. 46. In assessing the real estate of a railroad corpora- tion, assessors are not required to assess it as an iso- lated piece of land, but each piece of property is to be estimated in connection with its position, its inci- dents, and the business and profits to be derived therefrom. People v. Barker, 48 N. Y. 70. The real estate of a railroad corporation, occupied and used by it for railroad purposes, cannot properly be assessed as " non-resident lands." Id. The provisions of the Revised Statutes, for the assessment of taxes upon incorporated companies (1 R. S. 414, et seq.^ furnish a sufficient basis for the assessment and taxation of the lands of railroad corporations, in those towns and counties remote from their principal places of busi- ness. Id. The assessors in those towns are not re- quired to make the entries upon their roll required for the purpose of fixing a basis of a tax upon the On Coepoeations. 125 capital of tlie corporation. 1 K. S. 415, § 6, subds. 1, 2. Those directions are appropriate to the assess- ors of ,tlie town or ward where the principal place of business is located, upon whom the duty of assessing the capital is devolved. Where the duty is not de- volved, the directions are not applicable. Id. A railroad corporation which passes through and occupies lands in several counties, for the carrying on of its corporate business is, for the purposes of taxa- tion, to be regarded as a resident of each town and county through which it passes. Its real estate is, therefore, properly assessed in persona/m as the land of a resident, and not as non-resident land. Buffalo & State Lme R. JR. Co. v. Supervisors of Mrie, 48 N. Y. 93. The rolling stock, owned and used upon its tracks, by a railroad company, is personal property, and as such is liable to be seized and sold for the collection of a tax against the company. Ra/ndall v. Elwell, 52 K Y. 521. Tne commissioners of taxes, etc., in making an assessment upon the capital stock of a street railroad company, valued such stock at the actual value ; de- ducted therefrom the cost price of the real estate of the company, and returned the balance as the sum in which the company should be assessed, refusing to deduct the amount of the indebtedness of the company from such valuation. Held, that the rule 126 Miscellaneous Duties. of assessment adopted was correct. That in ascer- taining the value of tlie capital stock, tlie commis- sioners could not disregard the indebtedness of the company, which must enter into the estimate ; but after the stock was valued, the amount of indebted- ness could not be deducted from the valuation. People V. Oommissioners of Taxation, 1 N. Y. Sup. Ct. Rep. 635. SECTION IX. Miscellaneous Duties. To make list of insane persons. It is the duty of the assessors in each town and ward in the State, every year to make diligent inquiry, and ascertain with accuracy the number and names of all insane persons in the town or ward, and to make a list of the same, with the best account they can procure in each case, as to the age, general health, habits and occupation ; kind, degree, and duration of insanity, and pecuniary ability of such insane person, and the pecuniary ability of the relatives liable to his support. Such list, with all the facts brought down to the latest period, must be delivered to the clerk of the county by the first day of August. Laws of 1842, chap. 135. Delinquent assessors to he returned to comptroller. The board of supervisors of the several counties, at every annual meeting, shall transmit to the comp- Miscellaneous Duties. J27 troller the names and places of abode of the town clerks and assessors in their respective counties, who shall have willfully refused or neglected to perform the duties required of them in this chapter ; and the comptroller shall thereupon give notice to the district- attorneys of the proper counties, to the end that they may prosecute such delinquent town clerks and assess- ors for the penalties incurred by them. 1 R. S. 420. Correcting descriptions. If, in consequence of hav- ing received irregular and imperfect descriptions of the lands of non-residents in any town, the comp- troller shall apprehend that irregular or imperfect returns may again be received, he may give notice of such apprehension to the board of supervisors of the proper county, at their annual meeting, specifying the several towns in such county, the returns from^ which will probably require correction. .Id. It shall be the duty of such board of supervisors to require the assessors and the collector of such town, specified in the notice of the comptroller, to meet in such town, at such place as shall be designated by the supervisors, within thirty days of the expiration of the time, when the collectors are to make their returns to the county treasurers. It shall be the duty of the assessors and collectors to meet pursuant to such requisition. The collectors shall specify to the assessors, the several lots to be returned as non-resident property, by reason of the non-payment of the taxes; and the assessors shall arrange the same according to the provisions of this chapter, and shall examine the descriptions of the lots ; 128 MiSCELLANEOtrS DuTIES. and in case any of tliem are found erroneous and imperfect, tliey shall correct the same, conformable to such instructions as may have been received from the comptroller, and the collector shall thereupon return the lots, as arranged and described by the assessors, to the county treasurer. 1 R. S. 420. Duty in respect to enforcing payment of taxes. In case of the refusal or neglect of any person to pay any tax imposed on him for personal property, if there be no goods or chattels in his possession upon which the same may be levied by distress and sale according to law, and if the property assessed shall exceed the sum of one thousand dollars, the collector of the town or ward, if he has reason to believe that the person taxed has debts, credits, choses in action, or other personal property not taxed elsewhere in this State, and upon which levy cannot be made according to law, shall report the same to the assessors of the town or ward. And any assessor may thereupon, in his discretion, make application within one year to the court of common pleas of the county, or to the supreme court, to enforce the pa3^ment of such tax. Laws 1842, ch. 318. The neglect or refusal to pay such tax according to law, shall be held and deemed to be a neglect or violation of duty or misconduct within the provisions of title thirteen of chapter eight of the third part of the Revised Statutes ; and the court, upon application of an assessor as herein provided, and due proof, may proceed to enforce the payment or punish the mis- conduct in the same manner, and with the like MiSCBLtANEOUS DuTIES. 129 authority, as is provided in the above mentioned title of the Revised Statutes in regard to offenses therein made punishable, or to the enforcing the payment of money by fine and imprisonment, or either of them. The court may impose a fine for the misconduct mentioned in the next preceding section, sufficient in amount for the payment of the tax assessed, and of the costs and expenses of the proceedings authorized by this act to enforce such payment, or to punish such misconduct ; and the amount of such tax shall be paid out of such fine, to the county treasurer of the county, who shall apply the same in like manner as the tax was required to be applied, if the same had been collected by the collector; and the costs and expenses of such proceedings shall be paid out of such fine to the assessor who naade the application to enforce the payment of the tax. In proceedings under the above act, to compel the payment of a tax, the assessor gave notice of a motion for an attachment, or for such other or fur- ther relief as the court might grant. On the hearing, the defendant appeared by counsel, and presented his affidavit controverting the fact of his residence in the town. The court thereupon directed a reference to a referee, to take and report the evidence, the motion meanwhile to stand over. Evidence, on both sides, upon the question of residence, was taken and reported, and, upon the adjourned day, the court adjudged the defendant guilty of misconduct, imposed a fine, and directed his imprisonment until the fine should be paid. Held that the motion having been made without obiection on the part of the defendant, 17 130 Miscellaneous Duties. as to the form in whicli he was called upon to appear, it came up at the final hearing as upon an order to show cause why he should not be compelled to pay the tax ; that an order to show cause had only the effect of a notice, and after a litigation upon the merits, it was too late to raise the question as to such defect in form ; and that therefore it was not error in the court to proceed to determine upon the merits of the application, without first issuing an attachment. Matter of Nichols, 54 N. Y. 62. Held, also, that in imposing the fine, the adding of five per cent to the amount of the tax, besides the costs and expenses of the proceedings, was not error, inasmuch as, by chap- ter 455 of the Laws of 1847, it is provided that the town collector, in making return of unpaid taxes, shall add five per cent, which shall be collected with the unpaid taxes. Id. To assess toco on dogs. In all the counties of the State, except the city and county of New York, there shall be annually levied and collected the following tax upon dogs ; Upon every bitch owned or harbored by any one or more persons, or by any family, three dollars ; upon every additional bitch owned or har- bored by the same person or persons, or family, five dollars ; upon every dog other than a bitch owned or harbored by one or more persons, or by any family, fifty cents ; and upon every additional dog other than a bitch owned or harbored by the same person or persons, or families, two dollars. 1 R. S., as amended, Laws 1862, chap. 244, § 1. The owner or possessor of every dog liable to the above tax, shall, whenever required by any assessor, Miscellaneous Duties. 131 deliver him a description in writing of every such dog owned or possessed by him. For every neglect or refusal so to do, and for every false statement made in any description so furnished, he shall forfeit five dollars, to be recovered by the supervisor of the town. 1 R. S. 703, § 3. The assessors of every town or city, or ward of a city, except the city of New York, shall annex to the assessment roll of real and personal estate therein made by them annually the name of each and every person or persons liable to the tax imposed hereby, together with the number of bitches and dogs for which such person or persons is or are to be assessed, and return the same to the supervisor of their respec- tive towns, cities or wards of cities, to be laid by said supervisor before the board of supervisors, to be by them collected in the same manner as other State and county and town taxes are collected. And if any person duly assessed shall refuse or neglect to pay the tax so assessed within five days of the demand thereof, it shall be lawful for any person and it shall be the duty of the collector to kill the dog so taxed. 1 R. S. 703, as amended 1862, chap. 244, § 2. Every person in possession of a dog, or who shall suffer any dog to remain about his house for the space of twenty days, previous to the assessment of a tax, shall be deerned the owner of such dog. 1 R. S. 708 Military roll. The act of 1854 and the act of 1868, requiring assessors to include in their assessment roll a list of persons liable to do military duty, have been repealed. Laws 1862, ch. 477 ; Laws 1869, ch. 778. 132 Miscellaneous Duties. Annual tax for highways. The act of May 2, 1873, "to alter the system of repairing the highways, "_ in respect to such towns as may wish to change the exist- ing; system of working and repairing tlie highways, and adopt the privileges of that act, repeals the provisions of the Revised Statutes relative to assessments for, and performance of, labor upon highways, and all laws amending the same. Laws of 1873, ch. 395, § 1. Section 3 of said act, as amended in 1874, provides that it shall be lawful for any town voting iu favor of such change to raise, by tax, to be levied and collected the same as any other tax, for the repair of its highways, an annual sum of money, which shall be at least equivalent to the value of the days' work theretofore assessed at the commutation prices. Id. ; Laws of 1874, ch. 169. Assessment of highway labor. In all cases where there is an incorporated village or city within the limits of any town, which is by law a separate road district, and there shall be any real estate, owned by any per- son or corporation, situated partly within the limits of such village or city and partly without such village or city, it is the duty of the assessors of such town, after fixing the valuation of the whole of such real estate as now by law required, to determine what proportion of such valuation is on account of that part of said real estate lying without the limits of said city or village, and designate the same upon their assessment list. Laws of 1871, ch. 71, § 1. The valuation of the real es- tate lying without the limits of any city or village, so fixed and determined by the assessor, shall be the valu- ation on which the commissioners of highways of towns shall assess highway labor against the owner or owners of such real estate ; and in no case shall the commission- ers of highways assess any highway labor on property situated witliin the limits of any incorporated city or vil- lage which is by law a separate road district. Id., § 2. By chapter 373 of the Laws of 1876 it is provided, that" the owners of two thirds of the real estate for not less than a mile along any plank or turnpike, upon a compliance with certain conditions therein named, and with the consent of the directors, the company owning such road, and of the supervisor and road commis- Miscellaneous Duties. 133 sioner of the town or towns in which such road is .situated, may obtain from the county court an order constituting such road a separate road district, exempt from the jurisdiction of such highway commissioners. It is provided that commissioners shall be appointed by the court who shall take charge of the matter of improving such road, and who are authorized to levy a tax therefor. The commissioners are directed to levy the tax on the property benefited in the same manner as other taxes, and, where any of such property fronts on another road, to determine which portion thereof is included within their road district ; and if they are un- able to agree, or if any party feels aggrieved by their decision, an appeal may be had upon ten days' notice in writing to the assessors of the town, whose decision, when filed with the town clerk, is to be final. The tax is to be in a separate item in the town tax-roll to be col- lected, and its collection enforced in the same manner as other taxes. The commissioners are to file a map with the town clerk, and a statement of their expendi- tures. Assessments for lock-ups. The electors of each town in this State shall have power, at their annual town meeting, to direct the erection of one or more houses of detention, or lock-ups, for the detention of persons committed by magistrates thereof, and to direct such sums to be raised, in such town, for the expense of building, or of maintaining, the same, as they may deem necessary. Laws of 1872, ch. 513. Levying tax for buying and canceling town bonds, or providing a sinking fund for their payment. Any town or incorporated village in the State that has is- sued its bonds, under the provisions of law, which are a valid debt of such town or village, to mature or be- come due in a specified period of time, may, by a vote of a majority of the electors present, and voting, at any annual town meeting, or charter election, raise by tax levied upon the taxable property of said town or vil- lage, su Assessors. 0. H., j No. 18. Oath to he indorsed on assessment roll. {See ante, page 92.) Rbnsselaee County, ss: We, the undersigned, do severally depose and swear that we have set down in the foregoing assessment roll, all the real estate situated in the town of , according to our best information ; and that, with the exception of those cases, in which the value of the said real estate has been changed by reason of proof produced before us, we have estimated the value of the said real estate, at the sums which It majority of the assessors have decided to be the full and Appendix oi' Foe,ms. 243 true value thereof, and at which they would appraise the Game in payment of a just debt due from a solvent debtor; and also that the said assessment roll contains a true state- ment of the aggregate amount of the taxable personal estate of each and every person named in such roll, over and above the amount of debts due from such persons respectively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full and true value thereof, according to our best judgment and belief. A. B., 0. D., E. F., Assessors of the town ■ of I, one of the justices of the peace in and for the town of do certify, that the assessors above named, appeared before me on the day of and did severally make and subscribe the foregoing oath. , Ju8tic«. No. 19. Bond of Collectok. See ante, p 221 statements of inspectors of election, 222, 223 statements of county canvassers, 234 certificate of election of county officers, 226 member of assembly, 227 assessment roll, 229 notice of completion of assessment, 230 oath of assessors to roll, 230 bond of collector, 231 order appointing collector, 233 warrant to collector, 233 collector's notice of receipt of warrant, 235 notice of levy and sale by collector, 235 affidavit of unpaid taxes, 236 afflvidavit of non-payment of taxes by an incorporated company, 236 oath of town clerk, 23 order filling vacancy in office of town clerk, 237 forms to compel delivery of books, 238-241 oath to town clerk's account, 241 order altering school districts 242 certificates of town auditors, 242 annual account of commissioners of highways, 243 affidavit to account of overseer of poor, •. 244 verification of accounts, 244 certificate of town auditors 244 abstract of town accounts, 245 Guardian, assessment against 64 how assessed, 71 Highway, assessment of highway labor, 132 duty of town clerks as to, 189 Incorporated companies. See Corporations. Injunction, when collector is stayed by, 155 Insane persons, assessors to make list of, 126 Insurance companies subject to taxation, 121 non-resident, how taxed, 121 Investment, money sent for, not taxable, 65 Index. 265 Pagb. Justices may accept resignation of assessor, 4 to fill vacancy in office of assessor, 4 town clerk to send names of, to county clerk, 169 of new town, how classified, ^ 171 Land defined, 37 where taxed, 56 to whom taxed, 57 of non-residents, how assessed, 76 unoccupied, how assessed, 78 Liability of assessors for assessing exempt property, 55 of assessors in making assessment, 67 of collector of money collected, 154 List of collectors and assessors to he returned to supervisor, 5 of insane persons, 136 Marriage, town clerk to record, 151 Merchants, non-resident, taxation of, 65 Military exemption, 50 roll, 131 Moneyed corporations, how taxed, 104 Mortgages, chattel, town clerk to file, 179 Names, abbreviated, duty of canvassers as to 82 errors in, when fatal to assessment, 72 of delinquent assessors to be sent to comptroller, 96 to clerk to be sent to comptroller, 96 National Bank shares, taxation of, 45 New town, assessors in, 1 Non-resident bankers, etc., tax on, 65 lands of, how assessed, 76 debts owing, how taxed, 101 agents of, to report debts, 101 penalty for not reporting, 102 abstract of report to be sent assessors, 103 assessment, how made, 102 lands, description of, how corrected, , 137 Notice of election, 33 that assessment roll is complete, 83 of sale of property seized for taxes, 148 of tax-sale, town clerk to give, 178 Oath of assessor, 3 when to be taken, 2 form of, 3 how administered, 3 of assessors to assessment roll, 91 of individual bankers, 117 34 266 Index. Oath — Continued. Page. of town clerks 164 of town officers, town clerk may administer, 169 Officers of corporations to deliver statement, 106 Payment of taxes, how enforced 128, 144 Peddler, non-resident, taxation of, 66 Penalty for refusing to serve aa assessor, 3 against assessors for neglect 84, 8a against collector for neglect of duty, 161 against town clerk for refusal to serve, 165 Personal estate,. 37 where taxed, 58 Plank roads, where taxed 5 Polling place, town board to appoint, 187 Property exempt from taxation, 38-51 school-house, when exempt, 39 ministers and priests, when exempt, 39 land sold by State, - 40 poor-houses 88, 41 land of agricultural society 41 demands sent to this State for collection, 41 plank-roads and turnpikes, 42 Indian reservation, 43 United States treasury notes, 44 rural cemeteries, 44 national bank shares, 45 mints and assay officers, 44 property exempt from execution, 46 by reason of military service, 50 liability for assessing, 55 where to be assessed, 66 what to be assessed, 86 to whom to be assessed, 57 personal, where taxed, 58 Qualifications of assessors, 1 Quaker not liable to serve as assessor, 3 Eailroads, how assessed, 122 Rents, taxes on 97 tax, how collected, 150 Eesidence for purposes of taxation, 64 assessors to determine at their peril, 61 Besignation of assessor, 4 of town clerk, 165 Return of collector to county treasurer 156 Index. 267 ' Pagb. Roll, assessment, what to contain, 71 oath of assessors to 91 to be delivered to collector, 137 Savings banks, how taxed, 119 deposits in, not to be taxed, 120 School law, duty of town clerk under, 193 Sheep killed by dogs, pay for, ]9 Statement of inspectors to canvassers, 24 oflBcers of corporations to make, 106 Stockholders, in banks to be taxed, 114 banks to furnish lists of, 118 non-resident tax of, how collected, 118 Strays, duties of fence viewers as to, 15 t duty of town clerk in relation to, 174 Supervisor to cause survey of non-residents' lands to be made, 80 assessment roll to be delivered to, 78 names of assessors and collectors to be delivered to, 95 town clerk to deliver to, vote for raising money, 167 Survey of non-residents' lands, 80 Taxation, property liable to, 36 land and personal estate, 36 property exempt from, , 38, 55 where property liable to 56 Taxes and assessments, what property liable to, 55 lands, where taxed, 56 when divided by town lines,. 57 land, to whom assessed, 57 bridges, where taxed, 58 personal property, where taxed,'. 58 residence for purposes of, 64 against trustees, guardians, &c., 64 of consignments, 65 of debts owing for real estate, 65 on non-resident bankers and merchants, 65 on rents 97 on debts due non-residents, 101 on corporations, 104 on banks and bank stock, 113 on insurance companies, 131 on railroads, 133 payment of, how enforced, 138 how collected 137-163 Tenants, have benefit of statutes as to division fences, 6-8 in common, interest of, may be seized for taxes 145 268 Index. Paqb. Term of office of assessor, 1 ■when appointed to fill vacancy, 5 Timber, floating, duty of fence viewers as to, 14 Town, how divided into election districts 21, 185 To destroy paid bonds, 196 Town Auditors to examine accounts of town officers, 198 when to meet, 198 audited accounts, how disposed of, 198 supervisor's accounts, 198 certain officers to account to, 200 to state accounts, 200 accounts of highway commissioners, 200 account of overseer of the poor 201 to audit claims against town, 20S majority may act, 206 what claims to allow, 206 town charges, what are, discretion in auditing, 208 accounts of j ustices and constables, 209 of board of health, 210 accounts to be verified 211 accounts may be disallowed, 211 certificate of, 212 to make abstract of town accounts, 213 to audit account for repair of roads and bridges, 213 to audit accounts for sheep killed by dogs, 215 Town clerk to deliver to supervisor names of assessors and collectors, 95 to return list of assessors and collectors to supervisor, 5 when to call town meeting to elect assessors, 5 election of 164 term of office of, 164 to take oath, 164 penalty for refusal to serve, 165 resignation of, 165 vacancy, how filled, 166 to have custody of books, etc., of town, 167 to keep minutes of town meeting, 167 to deliver to supervisor votes for raising money, 167 to return names of constables , 167 to return names of assessors and collectors, 168 to be clerk of town meeting, 168 to keep poll-list 168 to notify persons of election, 169 to return names of justices elected, .• 169 Ikdex. 269 Town clerk -r Continued. Page. may administer oath to town ofScers, 169 to call special town meetings, 5, 176 to approve bond of constables, 171 to classify justices of new town, 171 duty in relation to strays, 174 duty in relation to floating timber, 174 when to preserve papers and books of justice, 176 to exhibit account for support of, poor, 177 to give notice of tax-sale 178 as to control of town house, 178 to file chattel mortgages, 179 to record births, marriages and deaths, 181 to deliver books, etc., to successor 182 delivery, how compelled, 183 compensation and fees 184 duty under the election law, 185 duty as to highways, 189 duty under the school law, 193 Town meeting, town clerk to be clerk of, 168 special, how called, 170 Trustees, assessment against, 64 how assessed 71 Turnpikes, where taxed, 68 Vacancy in oifice of assessor, how filled, 4 in office of collector, how filled, 135 in office of town clerk, 166 Valuation, rule of, when making assessments, 81 reduction of 85 Warrant to be delivered to collector, 187 when it protects collector, 140 Witnesses, examination of, by fence viewers, 11 J: >