1 UNIVERSITY OF CALIFORNIA LOS ANGELES SCHOOL OF LAW LIBRARY TAXES HOW ASSESSED AND COLLECTED. TAX LAW OF 1896 WITH ALL AMENDMENTS TO DATE SCHOOL TAXES, HIGHWAY TAXES, AND TAX ON DOGS; MISCELLANEOUS DUTIES OF ASSESSORS; AND FORMS; THE STATUTES EXPLAINED BY [EXTRACTS FROM OPINIONS IN LEADING CASES; Also, THE MORTGAGE TAX ACT OF 1905; THE STOCK TRANSFER TAX ACT OF 1905 AND THE NEW REVISION OF THE ARTICLE ON TAXABLE TRANSFERS. A HAND BOOK ASSESSORS, COLLECTORS AND LAWYERS ALSO Supplement Containing Amendments and Decisions to June i, 1905. By JOHN N. DRAKE, COUNSELLOR AT LAW, BROCKPORT, N. Y., COMPILER OF " THE VILLAGE CHARTER REVISED BY ALBERT J. DANAHER, OF ALBANY, N. Y. ALBANY, N.Y. BANKS & COMPANY, 1905- Entered according to act of Congress, in the year one thousand eight hundred and ninety-six, BY BANKS & BROTHERS, In the office of the Librarian of Congress, at Washington. Entered according to act of Congress, in the year one thousand eight hunted and ninety-seven, BY BANKS & BROTHERS, In the office of the Librarian of Congress, at Washington. \ Entered according to act of Congress, in the year one thousand nine hundred *nd two. BY BANKS & COMPANY, In the office of the Librarian of Congress, at Washington. COPYRIGHT, 1903, BY BANKS & COMPANY. COPYBIGHT, 1904, **T BANKS & COMPANY. COPYRIGHT, 1905, BY BANKS & COMPANY. T r The Tax Law, passed bj tfie legislature of 1896, mates com- paratively few changes in the laws relating to the assessment and collection of taxes. Decisions made by the courts under former laws will, it \a believed, in most instances, prove controlling under the new one. Boards of assessors, collectors, and lawyers need the guidance of these decisions to properly understand the provisions of this statute. In this work the endeavor has been made, by quotations from opinions in leading cases, to explain and, as far as .possible, make plain the rights of the assessor and the assessed, the collector and the taxpayer. The application of a former decision to a new law, with slightly changed phraseology, is always a doubtful undertaking, and indulgence is begged in advance, in all cases where the author has failed to appreciate that the decision quoted is " not in point." The decisions relating to taxable transfers and certiorari are especially important to the practicing lawyer, and, fortunately, cover nearly every question likely to arise. The compilation in a single chapter of the miscellaneous duties of assessors will, it is hoped, greatly aid them in the performance of duties which they are liable, though rarely, to be called upon to execute. Brockport, N. Y., June 15, 189* ffOHN N. DRAKE, 776850 PREFACE TO SECOND EDITION. SINCE its enactment in 1896 the legislation has made many import- ant changes in the Tax Law. A number of new sections have been added and the old law revised and amended. The decisions relating to the levying and collection of the franchise tax are important, as are also those affecting taxable transfers and eertiorari proceedings. It has been the effort of the Editor to select the more important of the vast number of decisions affecting the Tax Law, and insert them under the decisions already cited. A. J. D. ALBANY, N. Y., August 5th f 1902. TABLE OF CASES QUOTED. PAGE Aetna Ins. Co. v. Mayor, 153 N. Y. 331 86 Albany & Stockbridge R. R. Co. v. Town of Canaan, 16 Barb. 244 49 Association v. Mayor, 104 X. Y. 581 20 Austin v. Hudson River Telephone Co., 73 Hun, 96 34 Austen v. Westchester Telephone Co., 8 Misc. 11 179 Barlow v. St. Nicholas Xat. Bank, 63 N. Y. 399 42 Bell v. Pierce, 51 N. Y. 12 46 Bellinger v. Gray, 51 N. Y. 610 - 79, 81 Bennett v. Robinson, 42 App. Div. 412 51 Bertles v. Xunan, 92 N. Y. 152 24 Black's Estate, In re 152 Blackburn v. Barton, 63 App. Div. 581 18 Boardman v. Board of Supervisors, 85 N. Y. 359 32 Boyce v. Russell, 2 Cow. 444 92 Bradley v. Ward, 58 N. Y. 401 78, 93 Breed v. Wells, 10 Misc. 195 24 Brown v. Davis^ 9 Hun, 43 23 Hi -uckhart v. City of New York, 82 App. Div. 218 33 Butler's Estate, In re, 58 Hun, 400 157 Capron's Estate, In re 157 Chamberlin v. Da vison, 46 Hun, 48 23 Chegaray v. Mayor, 13 N. Y. 220 19 Church of St.- Monica v. Maj-or, 119 N. Y. 91 20 City of Xew York v. McLean, 57 App. Div. 601 86 Clark v. Norton, 49 X. Y. 243 41, 40 ( 'lark v. Xorton, 58 Barb. 434 Gl Clason v. Baldwin. 152 X. Y. 204 ..114, 120 Coleman v. Shattuck, 62 N. Y. 348 43, 68, 69, 71, 90 Cregstrom v. McGregor, 74 Hun, 343 Cromwell v. McLean, 123 N. Y. 474 Dinehart v. Wilson, 15 Barb. 595 85 Dorn v. Fox, 61 X. Y. 264 82 Dorn v. Backer, 61 X. Y. 261 31 Dorwin v. Strickland, 57 N. Y. 492 45 Estate of Astor, 17 St. Repr. 787 167 Estate of Hendricks, 18 St. Repr. 989 149, 168 Estate of Keenan, 22 St. Repr. 79 159 Estate of Miller, 10 St. Repr. 341 . 158 Estate of Millward, 6 Misc. 425 165, 168 Estate of Uhlman, 137 X. Y. 403 ' 170 Estate of Wallace, 18 St. Repr. 387 168 iv TABLE OF CASES. PACK Fake v. Whipple, 39 N. Y. 394 92 First Nat. Bank of Sandy Hill v. Fancher, 48 N. Y. 524 81 Frazee v. Moffit, 20 Blatch. Cir. Ct. Repr. 267 132 Fuller v. Allen, 1 Abb. Pr. Eep. 12 42 Griffen v. Sutherland, 14 Barb. 456 23 Hassen v. City of Rochester, 67 N. Y. 528 18 Hepburn v. School Directors, 23 Wall. 480 38 Hersee v. Porter, 100 N. Y. 403 81 Herr's Will, In re, 55 Hun, 167 154 iiilton v. Fonda, 86 N. Y. 339 65 Hoyt v. Commissioners, 23 N. Y. 224 51 Hudson River Bridge Co. v. Patterson, 74 N. Y. 365 35 Hulse's Estate, In re 152 In re Green, 153 N. Y. 223 148 Jansen v. Ostrander, 1 Cow. 670 92 Johnson v. Elwood, 53 N. Y. 431 , 69 Jones v. Feitner, 157 N. Y. 363 ' 17 Joslyn v. Rockwell, 128 N. Y. 334 33 Levy v. Newman, 130 N. Y. 11 44 Looney v. Hughes, 26 N. Y. 514 191 Lord v. Cooper, 19 App. Div. 535 12 L. S. & M. S. Ry. Co. v. Roach, 80 N. Y. 339 79, 80 Matter of Adams, 19 App. Diy. 415 72 Matter of Adler, 70 App. Div. 571 38 Matter of Astor, 17 St. Rep. 787 168 Matter of Babcock, 115 N. Y. 450 41, 42 Matter of Bradley, 141 N. Y. 527 Matter of B. M. G. I. Co., 144 N. Y. 232 73 Matter of Bliss, 6 App. Div. 192 1 49 Matter of Bronson, 93 Hun, 546 153 Matter of Bullard's Estate, 76 App. Div. 207 150 Matter of Corwin, 135 N. Y. 245 , 66, 70 Matter of Corning, 51 St. Repr. 265 154 Matter of Cobb, 14 Misc. 409 15 Matter of Curtis, 142 N. Y. 219 219 Matter of Cager, 111 N. Y. 343 160 Matter of Davis, 149 N. Y. 539 , 150 Matter of Davis, 91 Hun, 53 '. 161, 170 Matter of Doty, 7 Misc. 193 153 Matter of Farley, 15 St. Repr. 727 156, 1 74 Matter of Field, 36 Misc. 229 156 Matter of Gould, 156 N. Y. 423 156 Matter of Gradson, 66 App. Div. 267 158 Matter of Hall, 88 Hun, 68 149 Matter of Hamilton, 148 N. Y. 310 150, 156 Matter of Hellman's Estate, 174 N. Y. 254 154, 156 Matter of Hoffman, 143 N. Y. 327 151, 158, 160, 177 Matter of Houdayer, 3 App. Div. 474 153 Matter of Hackett, 14 Misc. 282 162 Matter of James, 144 N. Y. 6 151 Matter of Jenkins, 47,App. Div. 394 54b TABLE OF CASES. v PAGE Matter of Knapp, 51 St. Repr. 513 152 Matter of Kunkel, 27 App. Div. 470 ' 158 Matter of Knoedler, 140 N. Y. 377 154 Matter of Lang-don, 153 N. Y. 6 160 Matter of Livingston, 93 Hun, 568 156 Matter of Manning, 169 N. Y. 449 15G Matter of McMahon, 102 N. Y. 176 22 Matter of McPherson, 104 N. Y. 306 148, 167 Matter of Merriam, 144 X. Y. 479 152 Matter of Moore, 90 Hun, 162 157, 158 Matter of New York Protectory, 77 N. Y. 342 72 Matter of Nichols, 54 N. Y. 62 32 Matter of Nichols, 91 Hun, 134 157 Matter of Park, 8 Misc. 550 162 Matter of Peck, 80 Hun, 122 63, 65, 179 Matter of Phipps, 77 Hun, 325 153 Matter of Platt, 8 Misc. 144 160 Matter of Post, 5 App. Div. 113 171 Matter of Preston, 37 Misc. 236 17 Matter of Prime, 136 N. Y. 347 155 Matter of Prout, 19 St. Repr. 318 170 Matter of Ray, 13 Misc. 480 158 Matter of Romaine, 127 N. Y. 80 153 Matter of Rosevelt, 143 N. Y. 120 160 Matter of Seaman, 147 N. Y. 69 : 159 Matter of Stewart, 131 N. Y. 274 149 Matter of Stiger, 7 Misc. 268 152 Matter of Strasburgher, 132 N. Y. 128 32 Matter of Swift, 137 N. Y. 77 150, 151, 160, 167, 168 Matter of Sutton, 3 App. Div. 208 156 Matter of Tracy, 87 App. Div. 215 160 Matter of Vassar, 127 N. Y. 1 21, 155, 166 Matter of West-urn, 152 N. Y. 193 160, 171 Matter of Winegard, 78 Hun, 58 180 Matter of Winegard, 70 Hun, 56 184 Matter of Young, 26 Misc. 186 . . r 67 May v. Traphagen, 139 N. Y. 478 43, GS McLean v. Jepson, 128 N. Y. 42 30, 65 Muzzy v. Shattuck, 1 Den. 233 92 M;\ gatt v. Washburn, 15 N. Y. 316 45 National Bank of Chemung v. City of Elmira, 53 N. Y. 49 47 Neass v. Mercer, 15 Barb. 318 171 Norris v. Jones, 81 Hun, 304 80, 179 Oakley v. Healey, 38 Hun, 244 43 Overing v. Foote, 43 N. Y. 290 47 Parsons v. Parker, 80 Hun, 281 47 Parish v. Golden. 35 N. Y. 462 71 Peck's Estate, In re 149 Pelton's Estate, In re 171 vi TABLE OF CASES. PAGE People v. Adams, 125 N. Y. 471 71 People v. Assessors, 106 N. Y. 671 , 179 People v. Assessors, 76 N. Y. 202 38 People v. Assessors, 39 N. Y. 84. 58, 187 People v. Assessors, 40 N. Y. 154 32 People v. Asten, 100 N. Y. 597 37 People v. Badgley, 138 N. Y. 314 181 People v. Barber, 42 Hun, 27 19 People v. Barker, 117 N. Y. 86 40 People v. Barker, 146 N. Y. 304 44 People v. Barker, 135 N. Y. 656 44 People v. Barker, 145 N. Y. 239 45 People v. Barker, 139 N. Y. 55 46 People v. Barker, 86 Hun, 283 47 People v. Barker, 48 N. Y. 70 49, 50, 58, 67 People v. Barker, 87 Hun, 194 51 People v. Barker, 141 N. Y. 118 29 People v. Barker, 14 Misc. 402 30 People v. Barker, 17 N. Y. Supp. 788 31 People v. Barker, 21 N. Y. Supp. 704 32 People v. Barker, 66 Hun, 21 36 People v. Barker, 72 Hun, 126 37' People v. Barker, 75 Hun, 6 186 People v. Barker, 76 Hun, 454 37 People v. Barker, 141 N. Y. 196. . . > 37 People v. Barker, 140 N, Y. 437 66 People v. Barker, 152 N. Y. 417 35 People v. Barker, 155 N. Y. 330 , , 38 People v. Barker, 84 App. Div. 469 35 People v. Beers, 67 How. 219 27, 29 People v. Board of Supervisors of Schoharie Co., 39 Misc. 162 14 People v. Budlong. 2] Misc. 361 183 People v. Bug, 13 Abb. N. C. 169 32, 56 People v. Campbell, 93 N. Y. 196 20 People v. Campbell, 145 N. Y. 587 129 People v. Campbell, 138 N, Y. 543 129 People v. Campbell, 139 N. Y. 68 131 People v. CLtnpbell, 144 N. Y. 166 132 People v. Campbell, 88 Hun, 544 142 People v. Carter, 47 Hun, 446 184 People v. Carter, 109 N. Y. 576 181, 182 People v. Cassity, 46 N. Y. 46 > .35, 49, 58 People v. City of Oswego, 5 Hun, 117 64 People v. Clapp, 64 Hun, 547 61 People v. Chatham, 45 Hun, 6 181, 182, 186 People v. Coleman, 135 N. Y. 231 , 27, 132 People v. Coleman, 128 N. Y. 524 32 People v. Coleman, 126 N. Y. 433 36 People v. Coleman, 41 Hun, 307 182 People v. Coleman, 107 N. Y. 541 .188 TABLE OF CASKS. vii PAOE People v. Commrs., 95 N. Y. 554 '. 18 People v. Commrs., 76 N. Y. 64 18 People v. Commrs., 2 Black, 620 18 People v. Commrs., 6 Hun, 109 19 People v. Commrs., 11 Hun, 505 21 People v. Commrs., 64 N. Y. 541 30 People v. Commrs., 100 N. Y. 128 32 People v. Commrs., 104 N. Y. 240 35 People v. Commrs., 1 T. & C. 611 37 People v. Commrs., 67 N. Y. 516 38 People v. Commrs., 69 N. Y. 91 38 People v. Commrs., 99 N. Y. 157 45 People v. Commrs., 82 N. Y. 70 50 People v. Commrs., 80 N. Y. 573 50 People v. Commrs., 76 N. Y. 64 51, 55, 67 People v. Commrs., 99 N. Y. 254 180 People v. Commrs., 144 N. Y. 483 182 People v. Commrs., 99 N. Y. 154 186 People v. Crowley, 21 App. Div. 304 32 People v. Davenport, 91 N. Y. 574 186 People v. Dolan, 126 N. Y. 166 48, 65 People v. Duguid, 68 Hun, 243 180 People v. Duryea, 59 App. Div. 488 ~. . . . 16 People v. Edison E. L. Co., 138 N. Y. 543 , 46 People v. Feitner, 167 N. Y. 1 15 People v. Feitner, 26 Misc. 40 15 People v. Feitner, 168 N. Y. 494 18 People v. Feitner, 168 N. Y. 360 31 People v. Feitner, 61 App. Div. 129 38 People v. Feitner, 166 N. Y. 129 38, 69 People v. Feitner, 77 App. Div. 189 , 29 People v. Ferguson, 38 N. Y. 89 67 People v. Forrest, 96 N. Y. 544 63 People v. Forrest, 97 N. Y. 97 19 People v. Fredericks, 48 Barb. 173 186 People v. Freeman, 3 Lans. 148 26 People v. Gaus, 169 N. Y. 19 31 People v. Goff, 52 N. Y. 434 59 People v. Gray, 45 N. Y. 243 182 People v. Hadley, 76 N. Y. 337 74 People v. Hadley, 1 Abb. N. C. 441 76 People v. Halsey, 37 N. Y. 344 44, 67 People v. Hall, 83 Hun, 375 65, 186 People v. Harkness, 84 Him, 445 182 People v. Haupt, 104 X. Y. 377 70 People v. Hicks, 105 X. Y. 200 188 People v. Horn Silver Mining Co., 105 X. Y. 76 128 People v. Howland, 61 Barb. 273 64 People v. Home Ins. Co., 92 X. Y. 328 134 viii TABLE OF CASES. People v. Jones, 106 1ST. Y. 330 , 69 People v. Johnson, 29 App. Div. 75 67 People v. Keator, 36 Hun, 592 47, 187 People v. Keator, 101 N. Y. 610 188 People v. Knickerbocker Ice Co., 99 N. Y. 181 , 132 People v. Knight, 173 N. Y. 255 131 People v. Lane, 41 Misc. 1 135b People v. Lawlor, 36 Misc. 594 18 People v. Martin, 48 Hun, 193 48 People v. Maynard, 7 Misc. 295 64, 66 People v. McCarthy, 102 N. Y. 630. 74, 180 People v. McLean, 80 N. Y. 254 30 People v. McNamara, 18 App. Div. 17 16 People v. Miller, 85 App. Div. 211 146 People v. Morgan, 61 App. Div. 373 131 People v. Morgan, 47 App. Div. 126 138 People v. Morgan, 85 App. Div. 292 117a People v. Neff, 15 App. Div. 8 35 People v. Ogdensburg, 48 N. Y. 390 50 People v. Parker, 117 N. Y. 86 183 People v. Peck, 157 N. Y. 51 18a People v. Peterson, 31 Hun, 421 21 People v. Pond, 13 Abb. N. C. 1 47, 48 People v. Pratt, 129 N. Y. 68 '. 26 People v. Purdy, 58 Hun, 386 ?1 People v. Reed, 64 Hun, 553 51 People v. Reilly, 21 Misc. 363 17 People v. Roberts, 91 Hun, 158 120 People v. Roberts, 4 App. Div. 288 131 People v. Roberts, 4 App. Div. 388 133 People v. Roberts, 90 Hun, 537 138 People v. Roberts, 4 App. Div. 334 143 People v. Roberts, 91 Hun, 146 143 People v. Roberts, 145 N. Y. 375 132 People v. Roberts, 152 N. Y. 59 30 People v. Roberts, 151 N. Y. 540 117a People v. State Board of Tax Commissioners, 174 N. Y. 417 People v. State Board of Tax Commissioners, 79 App. Div. 183 15 Tucker v. City of Utica, 158 N. Y. 162 127 Tucker v. City of Utica, 25 App. Div. 16 , 131 Tucker v. City of Utica, 27 App. Div. 455 131 Tucker v. City of Utica, 168 N. Y. 14 , 131 Tucker v. City of Utica, 158 N. Y. 168 131 Tucker v. City of Utica, 20 App. Div. 514. ..' 133 Tucker v. City of Utica, 51 App. Div. 77 133 People v. Secor, 5 Barb. 607 22 People v. Smith, 87 N. Y. 576 51 People v. Smith, 24 Hun, 66 179, 184, 185, 186 People v. Suflern, 68 N. Y. 321 12 People v. Supervisors, 15 Barb. 607 69 People v. Supervisors, 70 N. Y. 228 72 People v. Turner, 117 N. Y. 227 63 People v. Wall Street Bank, 39 Hun, 525 182 People v. Weaver, 34 Hun, 321 47 TABLE OF CASES. ix PAGE People v. Wemple, 117 N. Y. 136 130 People v. Wemple, 129 N. Y. 558 131 People v. Wemple, 78 Hun, 63 131 People v. Wemple, 138 N. Y. 1 134 People v. Wemple, 138 N. Y. 582 140 People v. Wemple, 133 N. Y. 617 142 People v. Wemple, 141 N. Y. 471 142 People v. Willis, 133 N. Y. 383 12 People v. Williams, 90 Hun, 501 24 Phipps, In re 151, 154 Plumb, In re, 19 X. Y. Supp. 78 63 Prosser v. Secor, 5 Barb. 607 40 Robinson v. Howland, 26 Hun, 501 237 Eundell v. Lakey, 40 N. Y. 513 41, 62 Sanders v. Downs, 141 N. Y. 422 43 Sexton v. Pepper, 28 Hun, 31 41 Shattuck v. Bascom, 105 N. Y. 39 69 Smith's Estate, In re , 165 Stewart v. Crysler, 100 X. Y. 378 33 Stockwell v. Veitch, 38 Barb. 650 85 Stroud v. Butler, 18 Barb. 327 79 Stewart's Estate, In re, 10 N. Y. Supp. 15 149 Tallrnan v. White, 2 N. Y. 66 56 Tallmadge v. Seaman, 9 Misc. 303 148 The Society of the New York Hospital v. Purdy, 58 Hun, 386 28 The Village of Sandy Hill v. Akin, 77 Hun, 538 51 The Troy & L. Co. v. Kane, 72 N. Y. 614 80 Thompson v. Burhans, 61 N. Y. 52 90 Thomas' Estate, In re, 24 N. Y. Supp. 713 154 Toole v. Board of Supervisors, 16 Misc. 653 24 Trowbridge v. Horan, 78 N. Y. 439 59 Tucker v. City of Utica, 35 App. Div. 173 17 Twigg's Estate, In re 152 Union Steamboat Co. v. City of Buffalo, 82 N. Y. 351 34 United States Trust Co. v. Mayor, 77 Hun, 182 180 Vail v. Owen, 19 Barb. 22 46 Yanderbilt's Estate, In re, 10 N. Y. Supp. 239 171 Van Derventer v. Long Island City, 139 N. Y. 133 44 Van Rensselaer v. Witbeck, 7 N. Y. 517 68, 79 Vinot's Estate, In re, 7 N. Y. Supp. 517 154 Vose v. Willard, 47 Barb. 320 66, 67 W T ard v. Richardson, 1 Abb. N. C. 449 93 Weaver v. Devendorf, 3 Den. 117 46 Westfall v. Preston, 49 N. Y. 349 43, 68, 79 \Vheeler v. Mills, 40 Barb. 644 61 Wheeler's Estate, 22 X. Y. Supp. 1075 166 Whiting v. Barrett, 7 Lans. 106 24 Wilcox v. City of Rochester, 129 N. Y. 247 31 I, CHAPTER I. Town Assessors and Collectors. Section 1. Election. 2. Number. & Eligibility. 4. Oath of office. 6. Resignations. 6. Vacancies. 7. Compensation of assessors. 8. Compensation in Queens county. 9. Collector's undertaking. 10. Form of undertaking liability. 11. Filing and lien of undertaking. Section 1. Election There shall be elected at the animal town meeting in each town, by ballot, one assessor, one collector * * * , All such officers shall hold their respective offices nntil others are elected in their place and have qualified. L. 1890, chap. 5G9, 12, as am. L. 1S93, chap. 344. 9. Number. There shall be three assessors in each town, divided into three classes, each of whom shall hold his office three years. Town Law, L. 1890, chap. 569, f 15. 3. Eligibility. Every elector of the town shall be eligible to any town office, except inspectors of election shall also be able to read or write. Id., s 50. o No person shall be capable of holding a civil office who shall not, at the time he shall be chosen thereto, be of full age, a citizen of the United States, a resident of the State, and if it be a local office, a resident of the political subdivision or municipal corporation of the State for which he shall be chosen, or within which the electors electing him reside, or within which his official functions are required to be exercised. The Public Officers Law, L. 1892, chap. 681, 3. 6 FEW YORK TAX LAW. Holding over after expiration of term. Every officer except a judicial officer, a notary public, a commissioner of deeds and an officer whose term is fixed by the Constitution, having duly entered on the duties of his office, shall, unless the office shall terminate or be abolished, hold over and continue to discharge the duties of his office, after the expiration of the term for which he shall have been chosen, until his successor shall be chosen and qualified; but after the expiration of such term, the office shall be deemed vacant for the purpose of choosing his successor. An officer so holding over for one or more entire terms, shall, for the purpose of choosing his successor, be regarded as having been newly chosen for such terms. An appointment for a term shortened by reason of a predecessor holding over, shall be for the residua of the term only. Id., i 5. 4. Oath of office. Every person elected or appointed to any town office, except justice of the peace, shall before he enters on the duties of his office, and within ten days after he shall be notified of his election or appointment, take and subscribe before some officer authorized by law to administer oaths in his county, the constitutional oath of office, and such other oath as may be required by law, and which shall be administered and certified by the officer taking the same without reward, and shall within eight days be filed in the office of the town clerk, which shall be deemed an acceptance of such office; and a neglect or omission to take and file such oath, or a neglect to execute and file, within the time required by law, any official bond or undertaking, shall be deemed a refusal to serve, and the office may be filled as in case of a vacancy. Town Law, L. 1890, chap. 569, 51. Every officer shall take and file the oath of office required by law before he shall be entitled to enter upon the discharge of any of his official duties. An oath of office may be administered by any officer authorized to take, within the State, the acknowledgment of the execution of a deed of real property, or by an officer in whose office the oath is required to be filed, or may be administered to any member of a body of officers, by a presiding officer or clerk thereof, who shall have taken an oath of office. The Public Officers Law, L. 1892, chap. 681, 10, as am. L. 1893, chap. 318. Piling of the oath is an acceptance of the office. It is very clear that the law contemplates two steps by the candidate elected to office. The first to be taken is the filing of his oath of office. When that has been done, the office is deemed to have been accepted, and that is equivalent to saying that the officer-elect has entered upon his duties. Matter of Bradley, 141 N. Y. 527, 531. YOBK TAX LAW. fl 5. Resignations. The resignation of every town officer snail be addressed to the town clerk. L, 1892, chap. 681, 21. subd. 8. Every resignation shall be in writing, addressed to the officer or body to whom it is made. If addressed to an officer it shall take effect upon delivery to him at his place of business or when it shall be filed in his office. Id., subd. 8. 6. Vacancies. When a vacancy shall occur or exist in any town office, the town board or a majority of them may, by an instrument under their hands and seals, appoint a suitable per- son to fill the vacancy, and the person appointed, except justices of the peace, shall hold the office until the next annual town meet- ing. The board making the appointment shall cause the same to be forthwith filed in the office of the town clerk, who shall forthwith give notice to the person appointed. L. 1890, chap. 569, 65. When office becomes vacant. Every office shall become vacant on the happening of either of the fol- lowing events before the expiration of the term thereof: 1. The death of the incumbent. 2. His resignation. 3. His removal from office. 4. His ceasing to be an inhabitant of the State, or If he be a local officer, of the political subdivision or municipal corporation of which he is required to be a resident when chosen, 5. His conviction of a felony or of a crime involving a violation of his oath of office. 6. The judgment of a court, declaring void his election or appointment, or that his office is forfeited or vacant. 7. His refusal or neglect to tile his official oath or undertaking, if one is required, before or within ffif teen days after the commencement of the term of office for which he is chosen, if an elective office, or if an appointive office, within fifteen days after notice of his appointment, or within fifteen days after the commencement of such term; or to file a renewal undertaking within the time required by law, or if no time be so speci- fied, within fifteen days after notice to him in pursuance of law, that siKh renewal undertaking is required. When a new office or an addi- tional incumbent of an existing office shall be created, such office shall, for the purposes of an appointment or election, be vacant from the date of its creation, until it shall be filled by election or appointment. The Public Officers Law, L. 1892, chap. 681, 20. 7. Compensation. For each day actually and necessarily devoted by them to the service of the town, two dollars per day. L. 1890, chap. 569, 178, as am. L. 1805, chap. 297. 8 NEW YORK TAX LAW. 8. Compensation in Queens county. Each of said assessors shall receive, as compensation for each day of actual service in the discharge of the duties of his office as such assessor, the sum of three dollars to be audited and paid in the manner now pro- vided by law. L. 1893, chap. 629. 9. Collector's undertaking. Every person elected or ap- pointed to the office of collector, before he enters upon the duties of his office, and within eight days after he receives notice of the amount of taxes to be collected by him, shall execute an under- taking, with two or more sureties, to be approved by the super- visor, to the effect that he will well and faithfully execute his duties as collector, pay over all moneys received by him, and account in the manner and within the time provided by law for all taxes upon the assessment-roll of his town delivered to him for the ensuing year, and shall deliver such undertaking to the supervisor of the town. L. 1890, chap. 569, 52. 10. Form of undertaking liability. Every undertaking of a town officer, as provided by this chapter or otherwise, must be executed by such officer and his sureties and be acknowledged or proven and certified in like manner as deeds to be recorded, and the approval indorsed thereon. The parties executing such undertaking shall be jointly and severally liable, regardless of its form in that respect, for the damages to any person or party by reason of a breach of its terms. Id., | 63. 11. Filing and lien of undertaking. The supervisor shall, within six days thereafter, file the undertaking, with his approval indorsed thereon, in the office of the county clerk, who shall make an entry thereof in a book to be provided for the purpose, in the same manner as judgments are entered of record; and every such undertaking shall be a' lien on all the real estate held jointly or eeverally by the collector or his sureties within the county, at the time of the filing thereof, and shall continue to be such lien, until its condition, together with all costs and charges which may accrue by the prosecution thereof, shall be fully satisfied. Id. 53. NEW YORK TAX LAW. CHAPTER II. Village Assessors. Section 1. In Tillages incorporated under the " General Act.** 2. Eligibility. 3. Notice of election, 4. Oath of office. 6. Vacancies. 6. Compensation. 7. When to make assessment.. 8. Assessment for extraordinary expenditure!. 9. Notice of completing roll; review. 10. In villages incorporated under special acts. Section 1. In villages incorporated under the " The General fat." The trustees or a majority of them, shall act as assessors of the village, or may appoint of their number a committee for that purpose, except that whenever the resident population of the village shall exceed two thousand, then on the written request to such effect of at least one hundred voters qualified to vote on a proposition to raise a tax or appropriate the same, the board of trustees may by resolution direct that three assessors shall be elected at the then next annual village election to be had there- after, and if such proceedings be had, then thereafter assessors shall be elective officers of the village, and at such next annual election three assessors shall be elected, one of whom shall be elected for and shall serve for the term of three years, one of whom shall be elected for and shall serve for the term of two years, and one of whom shall be elected for and serve for the term of one year, and at each annual village election thereafter one assessor shall be elected for and shall serve for the term of three years, and the trustees so acting as assessors, and in case where the assessors shall become elective officers under this act then the assessors so elected shall have the power of town assessors and be subject to the laws applicable to the same, subject to the pro- visions of this act When the assessors are elected officers of the village, they shall be voted for on a separate ballot, and such ballot shall be deposited in a separate box. Any vacancy in the office of the village assessors shall be filled at the next annual village election after the happening thereof, and in the meantime and until such election shall be had by appointment by the board of trustees. It is further provided, however, that in any village wherein no assessors are elected, the trustees, or a majority of 2 10 NEW YORK TAX LAW. them may annually within twenty days after the annual village election, by an appointment in writing signed by them and filed with the clerk of the village, appoint a resident freeholder as assessor for the ensuing year. Such assessor so appointed shall take and file with the clerk within ten days after his appointment the usual oath of office as such assessor and officer, and when so appointed and qualified he shall act as such for the ensuing year within his village, and shall exclusively perform all the duties and possess and exercise all the powers possessed by or conferred by law upon the trustees when acting as assessors in making assessments and preparing, verifying and returning assessment- rolls, and he shall receive for his services the same compensation as a trustee when acting as or performing duties of an assessor. In case of any vacancy in the office of an assessor appointed as aforesaid, or his failure to serve, the trustees shall appoint an- other to serve the unexpired term in the same manner as they are authorized to make an original appointment. L. 1870, chap. 291, title HI, 13, as am. L. 1800, chap. 213. 2. Eligibility. No person shall be eligible to any office, unless he shall be at the time a resident and elector of the village. But any woman of the age of twenty-one years or over residing in such village shall be eligible to the office of clerk of such village. Whenever any officer of the village shall cease to be a resident thereof, his office shall become vacant. L. 1870, chap. 291, tit II, 8, as am. L. 1893, chap. 618. 3. Notice of election. The inspectors of election, presiding at any election, or the clerk of the village, shall within five days after such election, notify the persons elected of their election. Id., 0. 4. Oath of office. Every person elected or appointed to office under this act who shall neglect to file the oath of office hereinafter required for five days after personal notice, in writing, from the inspectors of election or the village clerk, of his election or appointment, shall be deemed to have declined the office, and his place may be filled as in case of a vacancy. Id., 7. Every person elected or appointed to office under the provisions of this act, shall before he enters on the duties of his office, take, subscribe and file with the village clerk, the oath of office pro- vided by the Constitution. Sneh oath of office may be taken NEW YOEK TAX LAW. 11 before the village clerk, a justice of the peace, or a judge or justice of a court aforesaid. Id., $ 12, as am. L. 1887, chap. 68. 5. Vacancies. If there shall be a vacancy in any office un- der this act the board of trustees may fill the same. id. 10. 6. Compensation* Same as town assessors, to wit; two dol- lars per day. See 1, ante, and L. 1870, chap. 201. tit VIII, 26, as am. L. 1883, chap. 459. 7. When to make assessment. The trustees, whose duty it shall be by this act to act as assessors, must, within sixty days after the annual meeting of the electors of the village proceed and assess upon the taxable inhabitants and corporations and prop- erty liable to assessment and taxation within the village for village purposes such sum as they deem necessary, besides funds received and estimated to be received from other sources, to defray the ordinary expenditures of the village for the current year, not to exceed the amount fixed for that purpose in the detailed statement of the trustees presented at the annual meet- ing. Or in case such amount shall not have been so fixed and presented at the annual meeting, then not to exceed the amount which shall be fixed and estimated in like detail, and published in like manner by the trustees within thirty days after such annual meeting; also any sum directed, at an annual election, to be raised as an extraordinary expenditure for a special purpose for that year; also the amount fo be raised as a highway tax; also the poll tax. In case by reason of any actual or alleged error or defect in the assessment-roll of the last previous year, the taxes authorized and intended to be assessed thereby were not wholly collected, and by reason thereof the amount of taxes raised in such previous year was insufficient to pay the ordinary expendi- tures of such village authorized by law and actually incurred, then the trustees, whose duty it shall be by this act to act as assessors shall include the amount of such deficiency and the amount paid on such assessment-roll of the previous year in the sum assessed for the current year, but shall credit upon such assessment made against the property of any person or corpora- tion, the amount paid by such person or corporation upon such previous assessment and included in the sum assessed for the current year as aforesaid. Every trustee who shall willfully neglect or omit to mnlce. sign nnd present nt tlm nnnnnl meeting 12 NEW YOBK TAX LAW. of the electors of the village a statement as required by section eleven of title three of this act shall be guilty of a inisde- meanor. Id., tit VI, | 1. 8. Assessment for extraordinary expenditures. They shall also, within twenty days after any extraordinary expenditure shall have been voted by the legal electors at a special election proceed to assess the amount in the manner herein directed as to ordinary expenditures. Id., 8 2. 9. Notice of completing roll; review thereof. The per- sons acting as assessors shall, on completing the assessment-roll, give ten days' notice, by posting notices in five public places in the village, stating that they will, in the village at a place and time stated, meet to hear and determine all complaints as to such roll. They shall have power and authority at such time to correct such roll as to them shall seem necessary. After the roll shall have been thus submitted, and corrected if necessary, they shall file the same and a copy thereof with the olerk of the Id., 3. See Lord v. Cooper, 19 App. Div. 535. , 10. Villages incorporated under special acts. The trus- tees and officers of any village of this state, created by special charter, shall have and possess the same powers as are prescribed in any general act for the incorporation of villages within thii state, except as such special charter may be in conflict with anj provisions of said general acts. L. 1884, chap. 308; 70 Hun, 589; 53 State Rep. 741. 11. The Tax Law is applicable to villages. (See section 1.) In giving Tillage assessors the flame powers within their village as thote exercised by town assessors, it can not be supposed the legislature meant to endow the former with powers under an act which, by its terms, relates only to assessments for town taxation, and the provisions of which axe drawn so as to be wholy inapplicable to villages. The authority must be plainly measured by the circumstances under which the power is to be exercised, and where the circumstances are substantially the same the village assessor looks to the law applicable to the town assessor for his guide. People v. Willis, 133 N. Y. 383, 390. For the general duties of village assessors reference is made to the general laws applicable to town assessors, except as otherwise provided in the village act. The form of the assessment-roll and the oath thereto to be taken by the assessors is furnished by the general laws. People v. Snffprn, OS N. Y. 321, 325. NEW YORK TAX LAW. 13 CHAPTER III. The Tax Law, Being Chapter 24 of the General Laws. (Chapter 908, Laws of 1896.) CHAPTEE XXIV OF THE GENERAL LAWS. Article 1. Taxable property and place of taxation. ((1-15.) 2. Mode of assessment ( 20-47.) 3. Equalization of assessment and levy of tax. ( 50-60.) 4. Collection of taxes. ( 70-95.) 5. Collection of nonresident taxes. ( 100-109.) 6. Sales by comptroller for unpaid taxes and redemption of lands. ( 120-143.) 7. Sales by county treasurers for unpaid taxes and re- demption of lands. ( 150-158.) 8. State board of tax commissioners, state board of equal- ization. ( 170-177.) 9. Corporation tax. ( 180-203.) 10. Taxable transfers. ( 220-242.) 11. Procedure. ( 250-264.) 12. Laws repealed; when to take effect. ( 280-281.) 13. Limitation of time. (282.) ARTICLE I. Taxable Property and Place of Taxation. Section 1. Short title. 2. Definitions. 3. Property liable to taxation. 4. Exemption from taxation. 5. Taxation of lands leased or sold by the state. 6. No deduction allowed for indebtedness fraudulently contracted. 7. When property of nonresidents is taxable. 8. Place of taxation of property of residents. 9. Place of taxation of real property. 10. Taxation of real property divided by line of tax dis- trict. 11. Place of taxation of property of corporations. 12. Taxation of corporate stock. 14: NEW YORK TAX LAW. .13. Stochkolders of bank taxable on shares. 14. Place of taxation of individual bank capital. 15. Eeport of exempt property. Section 1. Short title. This chapter shall be known as the tax law. 2. Definitions. 1. " Tax district " as used in this chapter, means a political subdivision of the state having a board of assess- ors authorized to assess property therein for state and county taxes. 2. County is not a " tax district." People ex rel. Lawyer v. Board of Supervisors of Schoharie Co., 39 Misc. 162. 2. " County treasurer " includes any officer performing the duties devolving upon such officer under whatever name. 3. The terms " land/' " real estate " and " real property/' as used in this chapter, include the land itself above and under water, all build- ings and other articles and structures, substructures and superstruc- tures, erected upon, under or above, or affixed to the same ; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurtenances upon, above and under ground; all surface, underground or elevated railroads; including the value of all fran- chises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways, or public places; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or ground; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity, or any prop- erty, substance or product capable of transportation or conveyance therein or that is protected thereby; including the value of all fran- chises, rights, authority or permission to construct, maintain, operate, in, under, above, upon, or through, any streets, highways, or public places any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic or other purposes ; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines NEW YORK TAX LAW. 15 belonging to the state. A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a " special franchise." A special franchise shall be deemed to include the value of the tangible property of a person, copartnership, association or corporation situated in, upon, under or above any street, highway, public place or public waters in con- nection with the special franchise. The tangible property so in- cluded shall be taxed as a part of the special franchise. No prop- erty of a municipal corporation shall be subject to a special fran- chise tax. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. 2, subd. 3. See People ex rel. Met. St. R. Co. v. State Board of Tax Com'rs, 79 App. Div. 183. 4. The term special franchise shall not be deemed to include the crossing of a street, highway or public place where such cross- ing is not at the intersection of another street or highway, unless such crossing shall be at other than right angles for a distance of not less than two hundred and fifty feet, in which case the whole of such crossing shall be deemed a special franchise. This subdi- vision shall not apply to any elevated railroad. Added by ch. 490 of 1901. In effect April 23, 1901. 2, subd. 4. This subdivision is not applicable to transfer tax. Matter of Hellman's Estate, 174 N. Y. 254. 5. The terms " personal estate," and " personal property," as used in this chapter, include chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mort- gage ; debts and obligations for the payment of money due or owing to persons residing within this state, however secured or wherever such securities shall be held ; debts due by inhabitants of this state to per- sons not residing within the United States for the purchase of any real estate; public stocks, stocks in moneyed corporations, and such por- tion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate. Changed from subdivision 4 to subdivision 5 by ch. 490 of Laws of 1901. Seat in New York Stock Exchange not personal property within meaning of tax law. People ex rel. Lemmon v. Peitner, 167 N. Y. 1. 3. Property liable to taxation. All real property within this state, and all personal property situated or owned within this state, is taxable unless exempt from taxation by law. Assessment for personal property against a person as a trustee without naming the estate for which he is trastee is void. People ex rel Cadwalider v. Feitner, 26 Misc. 40. 16 NEW YORK TAX LAW. Assessors are to be guided, not controlled, by the evidence produced by the property owner. People ex rel. Trowbridge v. McNamara, 18 App. Div. 17. Portion of city's water works outside of the city is taxable. People ex rel. City of Auburn v. Duryea, 59 App. Div. 488. 4. Exemption from taxation. The following property shall be exempt from taxation : 1. Property of the United States. 2. Property of this state other than its wild or forest lands in the forest preserve. 3. Property of a municipal corporation of the state held for a public use, except the portion of such property not within the corporation. 4. The lands in any Indian reservation, owned by the Indian nation, tribe or band occupying them. 5. All property exempt by law from execution, other than an ex- empt homestead. But real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such property shall be as- sessed in the same manner as other real property in the tax districts. At the meeting of the assessors to hear the complaints concerning as- sessments, a verified application for the exemption of such real prop- erty from taxation may be presented to them by or on behalf of the owner thereof, which application must show the facts on which the exemption is claimed, including the amount of pension money used in or toward the purchase of such property. If the assessors are satis- fied that the applicant is entitled to the exemption, and that the amount of pension money used in the purchase of such property equals or exceeds the assessed valuation thereof, they shall enter the word " exempt " upon the assessment-roll opposite the description of such property. If the amount of such pension money used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment-roll the words " exempt to the extent of dollars " (naming the amount) and thereupon such real property, to the extent of the exemption entered by the assessors, shall be exempt from state, county and general municipal taxation, but shall be tax- able for local school purposes, and for the construction and main- tenance of streets and highways. If no application for exemption be granted, the property shall be subject to taxation for all purposes. NEW YORK TAX LAW. 17 The entries above required shall be made and continued in each assess- ment of the property so long as it is exempt from taxation for any purpose. The provisions herein, relating to the assessment and ex- emption of property purchased with a pension apply and shall be enforced in each municipal corporation authorized to levy taxes. Am'd, ch. 347, 1897. Duty of assessors as to property purchased in whole or in part with pension money. People ex rel. McGrane v. Reilley, 21 Misc. 363. See Jones v. Feitner, 157 N. Y. 363 ; Tucker v. City of Utica, 35 App. Div. 173. 6. Bonds of this state to be hereafter issued by the comptroller to carry out the provisions of chapter seventy-nine of the laws of eighteen hundred and ninety-five, and bonds of a municipal corporation here- tofore issued for the purpose of paying up or retiring the bonded in- debtedness of such corporation. Am'd, ch. 80, 1897. Took effect March 22, 1897. Bonds of non-resident, when exempt. Matter of Preston, 37 Misc. 236. 7. The real property of a corporation or association organized ex- clusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal property of any such corporation shall be exempt from taxation. But no such corporation or association shall be entitled to any such exemption if any officer, member or em- ploye thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reasonable com- pensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes ; or if the organ- ization thereof, for any of such avowed purposes, be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employes, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor, by reason of the absence of suitable buildings or improvements thereon, 18 NEW YORK TAX LAW. if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association. The real prop, erty of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes, but leased or otherwise used for other purposes, shall not be exempt, but if a portion only of any lot or building of any such cor- poration or association is used exclusively for carrying out thereupon one or more such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so used, and the remaining or other portion to the extent of the value of such remaining or other portion shall be subject to taxation; provided, however, that a lot or building owned, and actually used for hospital purposes, by a free public hospital, depending for maintenance and support upon voluntary charity shall not be taxed as to a portion thereof leased or otherwise used for the purposes of income, when such income is necessary for, and is actually applied to, the maintenance and support of such hospital, and further provided that the real property of any fraternal corporation, association or body created to build and maintain a building or buildings for its meeting or meetings of the general assembly of its members, or sub- ordinate bodies of such fraternity and for the accommodation of other fra- ternal bodies or associations, the entire net income of which real property is exclusively applied or to be used to build, furnish and maintain an asylum or asylums, a home or homes, a school or schools for the free education or relief of the members of such fraternity or for the relief; support and care of worthy and indigent members of the fraternity, their wives, widows or orphans, shall be exempt from taxation. Property held by any officer of a religious denomination shall be entitled to the same exemptions, subject to the same conditions and exceptions, as property held by a religious corpora- tion. Am'd by ch. 204 of 1903. In effect April 24, 1903. A mission-house located in a church building used daily for religious exercises add where women and children congregate for counsel, is exempt from taxation, although the sisters in charge of the same reside therein. People ex rel. Society of the Free Church of St. Mary the Virgin v. Feitner, 168 N. Y. 494. See also Blackburn v. Barton, 63 App. Div. 581; 83 Misc. Rep. 712; 34 id. 501. Chapter house of college fraternity exempt. People ex rel. D. K. E. Society v. Lawlor, 36 Misc. Rep. 594. 8. Eeal property of an incorporated association of present or former volunteer firemen actually and exclusively used and occupied by such corporation and not exceeding in value fifteen thousand dollars. 9. All dwelling-houses and lots of religious corporations while actually used by the officiating clergymen thereof, but the total amount of such exemption to any one religious corporation shall not exceed two thousand dollars. Such exemption shall be in addition to that provided by subdivision seven of this section. 10. The real property of an agricultural society permanently used by it for exhibition grounds. 11. The real property of a minister of the gospel or priest who is regularly engaged in performing his duties as such, or permanently .NEW YOKK TAX LAW. l3a disabled, by impaired health from the performance of such duties, or over seventy-five years of age, and the personal property of such minis- ter or priest, but the total amount of such exemption on account of both real and personal property shall not exceed fifteen hundred dollars. 12. All vessels registered at any port in this state and owned by an American citizen, or association, or by any corporation, incorporated under the laws of the state of New York, engaged in ocean commerce between any port in the United States and any foreign port, are ex- empted from all taxation in this state, for state and local purposes; and all such corporations, all of whose vessels are employed between foreign ports and ports in the United States, are exempted from all taxation in this state, for state and local purposes, upon their capital stock, franchises and earnings, until and including December thirty- first, nineteen hundred and twenty-two 13. A bond, mortgage, note, contract, account or other demand, be- longing to any person not a resident of this state, sent to or deposited in this state for collection ; the products of another state, owned by a nonresident of this state and consigned to his agent in this state for sale on commission for the benefit of the owner ; moneys of a nonresi- dent of this state, under the control or in the possession of his agent in this state, when transmitted to such agent for the purpose of invest- ment or otherwise. 14. The deposits in any bank for savings which are due depositors, the accumulations in any domestic life insurance corporation, held for the exclusive benefit of the insured, other than real estate and stocks, now liable for taxation; and the accumulations of any in- corporated co-operative loan association, upon the shares of such asso- ciation held by any person ; and personal property of any corporation, person, company or association transacting the business of fire, casualty or surety insurance in this state equal in value to the unearned pre- miums required by the laws of this state, or the regulations of its in- surance department, to be charged as a liability. Am'd, ch. 618 of 1901. In effect April 29, 1901. Surplus fund of savings bank is exempt from taxation. People ex rel. New- burgh Savings Bank v. Peck, 157 N. Y. 51 ; 51 N. E Rep. 412. 18b NEW YOBK TAX LAW. 15. Moneys collected in the course of the business of any poration, association or society doing a life or casualty insurance business or both, upon the co-operative or assessment plan, and which are to be used for the payment of assessments, or for death losses or for benefits to disabled members. 16. The owner or holder of stock in an incorporated company liable to taxation on its capital, shall not be taxed as an in- **ividual for such stock. nT. The personal property in excess of one hundred thousand dollars of a mutual life insurance corporation incorporated in this state before April tenth, eighteen hundred and forty-nine. General rule. It is the general purpose of the statutes relating to assessments and taxa- tion, to secure an assessment upon all property, real and personal, at its actual value, and they must be construed and enforced with this purpose constantly in view. An intent to exempt any property, or any portion of the value of any property, from taxation must not be presumed, but must be found plainly expressed in the statute. People v. Commrs., 95 N. Y. 554, 558. Taxation is the rule, and exemption is the exception, and must be clearly established. People v. Commrs., 76 N. Y. 64, 73. Investment in securities of the United States. The Supreme Court of the United States, in the case of People T. Commissioners, 2 Black, 620, held, that " that portion of the capital of a bank, invested in the stocks, bonds or other securities of the United States," was not liable to taxation by State authority. Does not apply to local assessments. The exemption thus stated evidently relates to general county and State taxes, and has no reference to assessments for improvements made under special laws and of a local character. While it may be con- ceded that property belonging to the State is not the subject of taxation, in the absence of any exemption by statute, it by no means follows that it is not liable to assessment for local improvements. The legislature clearly has the right by positive enactment to declare that such property may be assessed for local improvements. Hassen v. City of Rochester, 67 N. Y. 628, 533. Property of -water-works company liable to taxation We are unable to regard such a body as in any sense an agent or Instru- ment of the village or corporation. * * * The State authorizes the forma- tion of water-works companies in its towns and villages, but it does not require one so organized to supply water to the town or village, nor does YOBK TAX LAW. 19 it require the town or Tillage to take its supply of water from the com- pany so formed. * * * Exemption from village taxes was secured by contract, but that in no way affects the town, and we discover uo reason why its officers should not place the property in question upon its assess- ment-rolls for assessment and taxation. People v. Forrest, 97 N. Y. 97, 100. Schoolhouse-seminary. It is the building provided for the use of our public common school*. * * * It is evident that it was intended to exempt only property used by the public for purposes of education, or which belonged to a corporation created for the advancement of learning, and thereby devoted to educa- tional purposes. Chegaray f. Mayor, 13 N. Y. 220, 229. Lots used for schools. Lots are variously known as city, village, town, church and cemetery lots; also as farm and section lots. But it was not with that signification of the term that it was used in this statute. By the context in which it has been placed, it is apparent that it was not intended to mean a lot of either of the kinds enumerated. But it was designed to include the school lots on which the buildings should be situated. * * * It was the lots of the college, academy, or other seminary of learning, on which its buildings stood, that the statute referred to when it used the term lots. * * * And that, too, without reference to the question of their value. If they are wholly devoted to the direct use of the schools mentioned m the law, whether by supporting its buildings, supplying its daily wants, or contributing the means of exercise, recreation and diversion, that must be sufficient to exempt the property from taxation. * * * Lands owned elsewhere in detached parcels would now probably be liable to taxation. People T. Commrs. of Taxes, 6 Hun, 109, 111. (This case was affirmed in 64 N. Y. 656, without an opinion.) The above case was followed in the case of People T. Barber, 42 Hun, 27, where a farm one mile long and half a mile wide was held to be exempt. The court say: "The buildings are near the west end of the farm, and consist of a college building, a chapel and other buildings occu- pied as a tailor-shop, for repairing the clothes of the professors and pupils, a shop for repairing their shoes, a music and band-room, and some sleeping-rooms; a laundry, a woodhouse, and bakeshop, a carpenter-shop, a machine-shop, a printing-office, a gashouse, a boiler-room and some dwellings. The buildings are occupied, used, and the business carried on for the benefit and purposes of the institution and the teachers and stu- dents of the college. There is also a cemetery and an apple orchard on the premises. The land further east is used for raising regetables, grain, hay and for pasturage. Horses are kept for the purpose of working the land, and upwards of thirty cows to supply milk and butter. The teachers and students are furnished by the corporation with board, and washing and 20 NEW YOEX TAX LAW. mending done for them there, and the students are charged for St. AH the products of the farm are used upon the premises, to supply those en- gaged there as teachers, students and servants, and are said to be Insuffl- cient for such purposes. * * * The premises, as a whole, are operated for the benefit of the institution, and the system by which they are conducted seems to be one for its maintenance. Its purpose, evidently, Is self- support. The policy of the law has been, In this State from an early day, to encourage, foster, and protect corporate Institutions of religious arid literary character, because the religious, moral and Intellectual culture afforded by them were deemed, as they are in fact, beneficial to the public, necessary to the advancement of civilization, and the promotion of the welfare of society. And, therefore, those institutions have been relieved from the burden of taxation by statutory exemption. The statute Is entitled to such a construction as will permit it to Berve the purposes in view. There is, by its terms, no qualification of the purposes for which the lot on which the buildings are situated may be used, nor is the dimension of the lot prescribed; but a reasonably neces- sary interpretation requires that the lot be devoted to no other use than that whic!? is necessary or fairly incident to the use and purposes of the Institution. Definition of the term " schoolhouse." The word " schoolhouse " in the statute had sole reference to those buildings with the site which the district would have been bound to pay a tax upon as owner but for the exemption. People v. Assessors, 97 N. Y. 648. It is the building erected for the use. of our public common schools. Chegaray v. Mayor, 13 N. Y. 220, 229. No schoolhouse is exempt unless it belongs to the public common scuool system of the State. Church of St. Monica v. Mayor, 119 N. Y. 91, 94. In the last case It was held that a parochial school was not exempt as a schoolhouse, and could only be exempt when covered by a special act of the legislature. Medical college not exempt. We are of the opinion that the case made by the relator does not bring the property in question within any provision of the statute allowing ex- emption from taxation. People T. Campbell, 93 N. X. 196, 198. Orphan asylum. It is appropriated wholly for the poor who are colored orphans, and where they are to have a place of refuge, and to be boarded, clothed and suitably educated, gratuitously. "We think that the property comes fairly within the meaning of the statute as an almshouse, and that it was exempt on that ground from taxation. Association v. Mayor, 104 .N. Y. 581. YOEK TAX LAW. 21 A Buildings erected on exempt land, by others than the owner of the land, are not exempt. . : ; The Brooklyn Benevolent Society owned land which was exempt from taxation, and leased it to the plaintiff, who erected buildings upon it, and claimed the exemption. Held, that they were not exempt. People T. As- sessors, 93 N. Y. 308. Partial payment of support by inmates of a " home for aged mem " does not prevent exemption. Vassar Brothers' Home for Aged Men was incorporated to provide tht support of respectable aged, indigent Protestant men who are unable to support themselves. Under the by-laws, a sum is to be paid for admission to the home. The court says: " We are of the opinion that the charges authorized by the by-laws do not operate to deprive the home of the exemption to which it would otherwise be entitled. * * It possesses no element of private gain, and whatever income it may derive is devoted to the charity for which it was incorporated." Matter of Vassar, 127 N. Y. 1, 14. Same in the case of a hospital. The hospital does not waive its exemption because it charges some of its patients who are able to pay. * * * The case shows that all of its income from property and donations is used for the purposes of the charity, and the money received from pay patients is wholly applied to the support and attendance upon those who can not pay. People v. Purdy, 58 Hun, 386, 388. Geographical society. Where a corporation " exists neither directly nor indirectly for private, personal, or corporate gain, but for the encouragement of geographical science, and the collection, diffusion and perpetuation of useful knowl- edge," and maintained a library that had always been free and open to all, although not incorporated as a public library, Held, that it was enti- tled to exemption. People v. Commrs., 11 Hun, 505. Impaired health; minister need not occupy his real estate. The evidence shows, without dispute, that the petitioner was a minister of the " Reformed Church of America," in good standing at the time of the assessment, and had been since the year 1830; but, by reason of old age and accompanying infirmities, including a growing impairment of vision that had resulted in total blindness, he had for fifteen years with- drawn from the active duties of his profession, but during all that period had performed its functions occasionally as opportunity offered. He was not engaged in any secular occupation. Being a minister, and engaged in no other calling, he was entitled to the exemption, notwithstanding he was disqualified for active duty by age and infirmity. * * * It was not neces- sary for the petitioner to show that he occupied his real estate. People ?. Peterson, 31 Hun, 421, 422. 23 NEW YOEK TAX LAW. General rule. He must show: " 1. That he was a minister of the gospel, or priest ofl some denomination; and 2. That the value of his real and personal property did not exceed $1,500. He is liable to be taxed for the excesa of his estate above $1,500." People v. Secor, 5 Barb. 607. If stock of corporation assessed, owner not liable. The general laws of the State require all property, both real and per- sonal, no matter by whom owned, except in certain cases of special ex- emptions, to be assessed for purposes of taxation. This requirement embraces all property owned by individuals as well as corporations, and includes all shares of stock held by individuals in corporations, except in cases where the capital stock of such corporation is itself liable to taxa- tion as against such corporation. Matter of McMahon v. Palmer, 102 N. Y. 176. What personal property is exempt from execution when owned by a householder. The following personal property, when owned by a householder, is exempt from levy and sale by virtue of an execution; and each movable article thereof continues to be so exempt while the family, or any of them, are removing from one residence to another: 1. All spinning wheels, weaving looms, and stoves, put up, or kept for use, in a dwelling-house; and one sewing machine, with its appurtenances. 2. The family Bible, family pictures, and school-books, used by or in the family; and other books not exceeding in value fifty dollars, kept and used as part of the family library. 3. A seat or pew, occupied by the judgment debtor, or the family, in a place of public worship. 4. Ten sheep, with their fleeces; and the yarn or cloth manufactured therefrom; one cow; two swine; the necessary food for those animals; all necessary meat, fish, flour, and vegetables, actually provided for family use; and necessary fuel, oil, and candles, for the use of the family for sixty days. 5. All wearing apparel, beds, bedsteads, and bedding, necessary for the Judgment debtor and the family; all necessary cooking utensils; one table; six chairs; six knives; six forks; six spoons; six plates; six tea cups; six saucers; one sugar dish; one milk pot; one tea pot; one crane and its appendages; one pair of andirons; one coal-scuttle; one shovel; one pair of tongs; one lamp; and one candlestick. 6. The tools and implements of a mechanic, necessary to the carrying on of his trade, not exceeding in value twenty-five dollars. Code of Civil Procedure, 1390. In addition to the exemptions, allowed by the last section, necessary household furniture, working tools and team, professional instruments, furniture, and library, not exceeding in value two hundred and fifty dollars, together with the necessary food for the team, for YOEK TAX LAW. 23 ninety days, are exempt from levy and sale by rlrtue of an execution, when owned by a person, being a householder, or having a family for which he provides, except where the execution la issued upon a judgment, recovered wholly upon oae or more demands, either for work performed in the family as a domestic, or for the purchase money of one or more arti- cles, except* as prescribed in this or the last section. Id., jj 1301. Definition of term " householder." The term " householder," as used in the statute, has a very well-defined meaning, and imports the master or head of a family who reside together and constitute a household. And the statute is entitled to a liberal con- struction with the view to effectuate its purpose. And it has been held that a person living in a hired house and keeping servants and boarders is a householder. Chamberlin v. Davison, 46 Hun, 48, 51. A person having, and providing for, a household is a householder; and tha character is not lost by a temporary ceasing of housekeeping, and storing of property, with a view to again return to it and renew house- keeping. Griffin v. Sutherland, 14 Barb. 456, 458. In the case of Hutchinson v. Chamberlin, 11 N. Y. Legal Observer, 248, it was held that a person living in a hired house and keeping boarders is a householder. Where the husband had absconded and left the State, leaving his wife and children living together as a family, Held, that he was still a house- holder, and that his exempt property could not be taken upon an execu- tion. Woodward T. Murray, 18 Johns. 400. Definition of " team." A team consists of one horse or two horses, with their harness and the vehicle to which they are customarily attached for use; and a wagon, if exempt, is exempt because it is embraced in the description of a team. Brown v. Davis, 9 Hun, 43, 44. Military pay, rewards, etc., exempt from execution and other legal proceedings. The pay and bounty of a noncommissioned officer, musician, or private, in the military and naval service of the United States, or of the State of New York; a land warrant, pension, or other reward, heretofore or hereafter granted by the United States, or by a State, for military or naval services; a sword, horse, medal, emblem, or device of any kind, pre- sented, as a testimonial, for services rendered in the military or naval service of the United States; and the uniform, arms, and equipments, which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution, and from seizure for nonpayment of taxes, or in any other legal proceeding. Code of Civil Procedure, { 1393. Pension money nvdst not be mingled with other funds. Where such moneys can be clearly identified and are used in the pur- chase of necessary articles, or are loaned or invested for purposes of in- So ID the original. 24 KEW YOEK TAX LAW. crease or safety, In such form as to secure their available use for the benefit of the pensioner in time of need, we do not doubt but that they come within the meaning of the statute; but where they have been em- barked in trade, commerce, or speculation, and become mingled with other funds so as to be incapable of identification, or separation, we do not doubt but that the pensidner loses the benefit of the statutory exemp- tion. Yates County National Bank v. Carpenter, 110 N. Y. 550, 555. Bounty moneys paid by towns ara exempt. I think the bounty money from the town of Pharsalia, being from a division of the State, is farly covered by the provisions of the Code, and should be exempt. * * * Notwithstanding, therefore, $2,000, paid upon the land additional, there should not be held to be such a commingling of the property as to deprive the relator of the benefit of his exemption. There is no reason, however, why he should be exempted from paying taxes upon such proportion of the moneys as went into that land from other sources. Breed T. Wells, 10 Misc. 195, 190. Property purchased by committee with pension money of lunatic. As the title to said real estate was shown to be in relator as committee of said lunatic, and as it was purchased with money of the lunatic received as a pension from the United States, and as property so purchased 1 exempt from levy and sale, and hence by statute exempt from taxation, it would seem to follow that the assessment in question should have been stricken from the roll by the assessors on the application of the relator. People v. Williams, 90 Hun, 501-508. Property purchased with pension or bounty money not liable for the debts of the pensioner, although it has bean given to another person. As creditors could acquire no right to them (bonds) as against the soldier, he could transfer them by gift or sale to another person, relieved from an/ such claim. Whiting v. Barrett, 7 Lans. 106. If pensioner conveys property purchased with pension money to any; ther person it is liable to taxation, T., a pensioner, purchased a house and lot with pension money. Later h conveyed it to an intermediary, who forthwith conveyed it back to T. and bis wife. In 1893 the property was assessed, and an action was brought to cancel the assessment The court says: " The defendant, however, claims that the wife has an interest in the property in question as tenant by the entirety, by virtue of the deed running to the plaintiffs jointly, and the authorities sustain this position. Bertles v. Nunan, 92 N. Y. 152; Zorntiein v. Brani, 100 id. 12; Hilcs v. Fisher, 144 Id. 306. From this fact it is argued that the wife had an assessable interest in said lands, which is probably correct." Toole v. Board of Supervisors, 16 Misc. Rep. G53, 656. 25 Increase in ralue of such property. The defendant further claims that property bought with pension moneys does not continue to be exempt, even If occupied by the pen- sioner and his family, provided it so increases in value as to be far beyond the needs of his family for " a safe, but modest maintenance." It may be that this position is correct, and that, In a case where the prop- erty was largely increased in value, only a certain amount of the yalua- tiru would be exempt, and the remainder taxable. Id, ZTarnily burying ground. Land set apart as a family or private burying ground, and Beretofor* designated as prescribed by law. in order to exempt the same, or hereafter designated for that purpose, as prescribed in the next section, is exempt from sale, by virtue of an execution, upon the following conditions only: 3. A portion of It must have been actually used for that purpose. 2. It must not exceed in extent one-fourth of an acre. 3. It must not contain, at the time of its designation, or at any time afterward, any building or structure, except one or more vaults, or other places of deposit for the dead, or mortuary monuments. Code of Civil Procedure, 1395. Cemeteries; land exempt. No land actually used and occupied for cemetery purposes shall be sold under execution or for any tax or assessment, nor shall such tax be levied, collected or imposed, nor shall It be lawful to mortgage such land, or to apply it in payment of debts, so long as it shall continue to be used for such cemetery purposes. L. 1871, chap. 419, 2; Birdseye, 432. Rural cemetery associations. The cemetery lands and property of any association formed pursuant to this act, and any property held in trust by it for any of the purposes mentioned in section nine of this act, shall be exempt from all public taxes, rates and assessments, and shall not be liable to be sold on execution, or be applied in payment of debts due from any individual proprietor. But the proprietors of lots or plots in such cemeteries, their heirs or devisees, may hold the same exempt therefrom, so long as the same shall remain dedicated to the purposes of a cemetery, and during that time no street, road, avenue or thoroughfare shall be laid out through such cemetery, or any part of the lands held by such association for the purposes aforesaid, without the consent of the trustees of such association, except by special permission of the legislature of the State. L. 1847, chap. 133, as am. L. 1877, chap. 31. Cemetery land exempt, although not laid out into lots. It (the corporation) has no power to sell any of its land except to persons who desire it for burial purposes, and all of its land, the moment it ac- quires it, and before a dead body is buried therein, is absolutely exempt 4 26 NEW YORK TAX LAW. from taxation; the cemetery land of such corporation, not only, but all of Its property is thus exempt. * * * There Is no provision in the statute that its land shall be exempt from taxation only so long as burials are authorized to be made therein. The exemption is absolute. * * * We have no reason to suppose, from any language used in the act, that it was the intention of the legislature that any portion of the cemetery land not laid out into lots, but which must, nevertheless, be held exclusively for cemetery purposes, should be subject to taxation. People v. Pratt, 129 N. Y. 68, 74, 76. Buffalo. In Buffalo Cemetery Association v. City of Buffalo, 118 N. Y. 61, It wag held that, under the provisions of the city charter, cemeteries within the city can be assessed for local improvements. Bridge, plankroad and turnpike corporations. So much of any bridge or toll-house of any bridge corporation as may be within any town, city or village, shall be liable to taxation therein as real estate. Toll-houses and other fixtures and all property belonging to any plank-road or turnpike corporation shall be exempt from assessment and taxation for any purpose until the surplus annual receipts of tolls on its road over necessary repairs and a suitable reserve fund for repairs or relay- ing of plank, shall exceed seven per cent, per annum on the first cost of the road. If the assessors of any town, village or city and the corporation dis- agree concerning any exemption claim, the corporation may appeal to the county judge of the county in which such assessment is proposed to be made, who shall, after due notice to both parties, examine the books and vouchers of the corporation, and take such further proof as he shall deem proper, and decide whether such corporation is liable to taxation under this section, and his decision shall be final. L. 1890. chap. 566, { 140. The exemption does not cover abandoned portions of the road. The statute * * * exempts such property from assessment and taxa- tion until the surplus annual receipts of tolls, over necessary repairs, and a suitable reserve fund for repairs and relaying plank, shall exceed seven per cent, per annum on the first cost of such road. This, we think, refers to the road the corporation has, and operates, at the time the assessment is Made, and to the cost of that road, and not to some other road which the corporation may have had at another time, nor to some portion of what was formerly part of the same road, but which has been abandoned. The question is, what are the annual receipts of tolls of the road the corpora- tion then has and owns, and what was its first cost? People v. Freeman, 3 Lans. 148, 150. Can depositors in savings banks be taxed on their deposits P Under this act a question has arisen as to whether such depositors can still be taxed upon their deposits. The Attorney-General of the State in 18C9, was of tne opinion that such depositors were still liable to taxation, KEW YOKK TAX LAW. 27 while others hare held the contrary doctrine. People r. Beers. 67 How. 219, 223. In People v. Coleman, 135 N. Y. 231, 237, Chief Justice Earl says: " The depositors are taxable upon their deposits as they are upon other personal property." In this statement Judge Finch concurred, and the remaining judges expressed no opinion on this question. Albany, N. Y., June 9, 1896. Banks & Brothers: Gentlemen. In my opinion, snbdlvlslon 14 of section 4 of the Tax Law of 1896, does not exempt depositors in savings banks from taxation on their deposits, but only exempts the banks from paying taxes upon them. Depositors can be assessed upon their deposits, and examined by the assessors regarding them the same as other personal property. Yours, very truly, FRANK M. PARSONS, Deputy Attorney-General. Gas and electric light corporation*. Municipal authorities shall have power to exempt any such corporation from taxation on their personal property for a period not exceeding three years from the organization of the corporation. L. 1890, chap. 566, f Gl. Veterans exempt from taxes to repay drafted men for substitutes. Every person who enlisted or served in the army or navy of the United States, and who has been honorably discharged therefrom, shall b exempt from taxation under the provisions of this act. L. 1887, chap. 525, 9. Soldiers' monument association. The property of any association formed pursuant to this act shall be exempt from levy and sale on execution, and from all public taxes, rates and assessments, and no street, road, avenue or thoroughfare shall be laid rhrough the lands of such association held for the purposes aforesaid, with- out the consent of the trustees of such association, except by special per- mission of the legislature of the State. L. 1888, chap. 299, 5. Bonds given to fund municipal indebtedness; funded and bonded debts. The bonded Indebtedness of a municipal corporation, including interest due or unpaid, or any part thereof, may be paid up or retired by the issue of new substituted bonds for like amounts by the board of supervisors or supervisor, board, council or officers having in charge the payment of such bonds. * * * Such new bonds shall be sold and negotiated at the best price obtainable, not less than their par value; shall be valid and binding on the municipal corporation issuing them; and until payable shall be exempt from taxation for town, county, municipal er State purposes. L. 1892, chap. 685, f I. 28 NEW YOKE TAX LAW. Village taxes Firemen, when exempted; amount. The members of any fire company organized under the provisions of this net, and situated within any incorporated village may be exempted from taxation to the amount of five hundred dollars on any village assessment for village purposes, and from highway poll tax in addition to the exemp- tions now enumerated by law, and the real and personal property of any such company may be exempted from like village taxation, provided that at any general election or at any special election called for that purpose, a majority of the legal voters of such village shall vote in favor thereof, and at any such election the vote shall be by ballot, and the ballots shall be indorsed " for " or " against exemption from taxation of the member* of the fire company," and a similar ballot Indorsed "for" or "against the exemption of the real and personal property of the fire company." Such election shall be held in the same manner and by the same officers as at a general election in said village. L. 1879, chap. 250. Incorporated hospitals. The property of said corporation, both real and personal, shall be exempt from taxation, to the extent that, and so long as, the same shall be used exclusively for the care, reception, maintenance, medical and surgical advice, aid and treatment of persons needing such medical and surgical advice, aid and treatment, or the care and maintenance of infirm, aged, and indigent persons, and provided that it shall and do actually render medical and surgical aid, advice and treatment to poor persons in need of such treatment without charge therefor, or care for and maintain infirm, aged and indigent persons without charge. L. 1889, chap. 95. Construction of the statute. The hospital (located in New York city) has a farm of land in West- Chester county exclusively used for the charter purposes of the society. * There are, occasionally, sales made of certain insignifi- cant articles of produce, such as cabbage, pigs and male calves, the pro- ceeds from which have been applied to the support of the inmates of the hospital buildings on the farm. The sole question is, whether this is Income within the meaning of the statute. The hospital does not waive its exemption, because it charges some people who are able to pay. Held, that the farm was exempt. The Society of the New York Hospital v. Purely, 58 Hun, 386. Union veterans' social societies. The estate, property and funds of said corporation shall be owned, held for and devoted solely to the patriotic, historical and charitable uses and purpose! and objects of union veterans honorably discharged from the army and navy of the United States of America, and the descendants of such union veterans of the United States and the colonies "which formed the same, and while so owned, held and devoted, shall be free from all taxation by the laws of this state. L. 1890, chap. 118, 7. Indian reservations. No taxes shall be assessed, for any purpose whatever, upon any Indian reser- vation in this State, so long as the land of such reservation shall remain the property of the nation, tribe or bund occupying the same. L. 1892, chap. 679, 6. NEW YORK TAX LAW. 29 Savings banks. There must be deducted from the total assets of such bank, first, the amount of all the just debts owing by it ; and second, the amount of its assets which are actually invested in United States securities ; and the remainder, after making both of these deductions, is the only surplus whic.i is the subject of taxation. People v. Beers, 67 How. 219, 226. 18. Property real, from which no income is derived, and personal property, situated within any city of the first class and belonging to the medical society of any county, which county is either wholly or partly within such city and which society was heretofore incorporated under the provisions of chapter ninety-four, laws of eighteen hundred and thirteen, entitled " An act to in- corporate medical societies for the purpose of regulating the practice of physic and surgery in this state," provided that such property is used for the pur- poses of such a society and not otherwise, and provided that such exemption of property for any society in the counties of Kings or New York, shall not exceed one hundred and 'fifty thousand dollars, and in any other county affected hereby, shall not exceed fifty thousand dollars. Added by ch. 199 of 1903. In effect April 24, 1903. 19. Property real from which no rent is derived and personal property, situated within any city of the first class and belonging to any incorporated pharmaceutical society of any county which is either wholly or partly within such city, which society has heretofore been or may hereafter be authorized and empowered by act of the legislature to establish and which has estab- lished or may hereafter establish, a college of pharmacy in such city; pro- vided that such property is used for the purposes of such college and not otherwise, and provided also that the exemption of such property for any society in the counties of Kings and New York shall not exceed one hun- dred thousand dollars and in any other county affected hereby, shall not exceed fifty thousand dollars. Added by ch. 446 of 1905. 5. Taxation of lands sold or leased by the state. All lands which have been sold by the state, although not conveyed, shall be assessed in the same manner as if such purchaser were the actual owner. Where land is leased by the state such leasehold interest, except in cases where by the terms of the lease the state is to pay the taxes imposed upon the property leased, shall be assessed to the lessee or occupant in the tax district where the land is situated. Amended by ch. 443 of 1897. 6. No deduction allowed for indebtedness fraudulently contracted. No deduction shall be allowed in the assessment of personal property by reason of the indebtedness of the owner contracted or incurred in the purchase of nontaxable property or securities owned by him or held for his benefit, nor for or on account of any indirect liability as surety, guarantor, indorser or otherwise, nor for or on account of any debt or liability contracted or incurred for the purpose of evading taxation. | 7. When property of nonresidents is taxable. Nonresidents of the state doing business in the str.te, either as principals or partners, shall be taxed on the capital invested in such business, as personal property, at the place where such business is carried on, to the same extent as if they were resi- dents of the state. Debts of nonresidents not deducted. We are of opinion that this act does not contemplate the deduction of debts from the sums invested in this State bv nonresidents. People v. Barker, 141 N. Y. 118, 121. Foreign corporation authorized to do business in the State and having no office here, but .whose sole business in this State consisted of directors' meet- ings and sending money to the bank from its outside main office, is not doing business in this State. People ex rel. Dives-Pelican Min. Co. v. Feitner, 77 App. Div. 189. Money must be invested in business in this State. To authorize an assessment under this statute, it is essential that the person assessed shall, in fact, have money invested in business carried on by him in this State, either as principal or partner. Assessors can not ac- 30 MJEW YOEZ TAX LAW. quire Jurisdiction to make such assessments by determining that they hav it, and their authority to act must always depend upon the existence o* the jurisdictlonal fact* described in the statute. McLean v. Jephson, 123 N. Y. 142, 146. To be assessed where principal office Is located. The act of 1855 confines the assessment and taxation under the act to the sums invested in any manner, in the business conducted here. It doea not authorize taxation of foreign corporations based on the whole capital, but only on the sums invested in business in this State. * * The act also points out the mode of taxation, viz., " the same as If they were residents of this State." * * * Applying the same rule to foreign cor- porations doing business here, and having a principal office or place for the transaction of their financial concerns, we ascertain where they are to be assessed, viz., in the town or ward where such office is located, and aa the assessment when made is to be on all sums invested in their business, the assessment at such place must necessarily be exclusive, and embrace all their personal estate liable to taxation in this State. People v. McClean, 80 N. Y. 254, 259. Stock and. fixtures in store in this State are taxable. It seems apparent that the sums invested in the office furniture and fixtures would be taxable within this State, and come within the strict reading of the statute as taxable property, but the more serious question is whether the goods kept for sale are liable to assessment and taxa- tion. * * 1 think the investment here comes fairly within the scope and meaning of the statute, and, therefore, must quash the writ of cer* tiorari, with costs. People v. Barker, 14 Misc. Rep. 402. Change of location of personal property must be permanent. Assuming that the personal property of an incorporation which is locatea abroad or outside of the State, is at all entitled to exemption, the change should ba permanent, positive and unequivocal. If such an exemption can be upheld at all, it can not be sustained where the change is only for a season, uncertain and vacillating. People v. Comrnrs., 64 N. Y. 541, 544. See People v. Roberts, 152 N. Y, 59. 8. Place of taxation of property of residents. Every person shall be taxed in the tax district where he resides when the assessment for taxation, is made, for all personal property owned by him, or under his control as agent, trustee, guardian, executor or administrator. Where taxable personal property is in the possession or under the control of two or more agents, trustees, guardians, executors or administrators residing in different tax districts, each shall be taxed for an equal portion of the value of such property so held by them. Eents reserved in any lease in fee or for one or more II'VPR or for a term more than twenty-one 81 ream and chargeable upon real property within the state, shall be taxable to the person entitled to receive the same, as personal property in the tax district where such real property is situated, and for the purpose of the taxation thereof such person is to be deemed a resident of such tax district. When a person shall hare acquired a residence in a tax district, and shall have been taxed therein, such residence shall be presumed to continue for the purpose of taxation until he shall have acquired another residence in this state OP shall have removed from this state. The residence of a person on July first shall be deemed his resi- dence for the purpose of assessment and taxation during that year. If he shall have actually and in good faith changed hia residence after July first, and before August first in any year, from one tax district to another, and shall make proof to the assessors at or before their last meeting for the correction of the assessment-roll of such change of residence and that he is assessed in the tax district to which he has removed, his name and the assessment of his personal property shall be stricken from the assessment-roll of the tax district where he resided on July first. In case of any controversy as to the proper place of taxation within the state of any person, his residence for pur- poses of taxation may be determined by the state board of tax commissioners, subject to review by the court. Person having more than one residence. It is true that a man may have two residences, one In the city and one Jn the country; but where his family lives, where he stays the greater part of the time, where he votes, and where he is assessed for personal taxes, is certainly his residence for purposes of taxation. People v. Barker, 17 N. Y. Supp. 788. Persons assessed for personal property must reside In the town. It has repeatedly been decided, under our statutes, that residence of th person assessed within the assessment district is essential to give juris- diction to the assessors to make a valid assessment of personal prop- erty. * * * It is immaterial that the assessors were ignorant of hia change of residence. Wilcox v. City of Rochester, 129 N. Y. >A1, 251. It may be said now to be settled that assessors can not acquire jurisdic- tion by deciding that they have it Before assessing the plaintiff in the town of Ava, it was essential that he should be a resident of that town, and if not they had no jurisdiction. Dorn v. Backer, 61 N. Y. 261; In re New York Catholic Protectory, 77 id. 342. Where the taxable property is held by two or more trustees jointly, each trustee must be assessed iu the district iii which he resides. People ex rel. Beaman v. Feittier, 1(58 N. Y 360. Bee also People ex rel. McHarg v. Gaus, 169 N. Y. 19. 32 NEW YOEK TAX LAW. Change of residence must be satisfactorily shown. His undoubted residence had been In New Haven, and It must be deemed to have continued there until a change Is affirmatively shown, or, at least, until there is satisfactory proof either of change or abandonment of that place as a residence. In the Matter of Nichols, 54 N. Y. 62, 60. Personal property must be assessed to an agent personally. Personal estate in the hands of an agent should be assessed to him In his own name, and without adding his representative character. People v. Bug, 13 Abb. N. G. 169. Agent of residents of this State can not be taxed; owners must be assessed where they reside. , B. resided in Tompkins county, and was agent for his sisters who resided in Monroe county, and held their securities. The Court of Appeals say: " There is, therefore, nothing to interfere with the conclusion required by sound policy and reason that the bonds and mortgages were taxable in Monroe county to the owners and were not assessable to the relator. Boardman r. Board of Supervisors, 85 N. Y. 359, 365. A resident administrator of a deceased nonresident is liable to taxation for the personal property of the estate in his hands. People v. Coleman, 128 N. Y. 524. Property of a lunatic must "be assessed to him, not to committee. The committee takes no title to the lunatic's estate; he Is a mere ballff to take care of it and administer it under the direction of the court. Matter of Strasburgher, 132 N. Y. 128, 132. Nothing has been taken from him but its control and management. It would seem to follow that the relator as " committee " could not be liable to assessment upon the property held by him in that capacity, but that it should be assessed to the lunatic, its owner, in the place where he resides. People v. Commrs., 100 N. Y. 215, 218. See, also, People v. Barker, 21 N. Y. Supp. 704; 67 Hun, 649; 136 N. Y. 631. The addition of the name and place of business of the committee after the name of the lunatic does not invalidate the assessment. People Y. Barker, 21 N. Y. Supp. 704. Sinking fund. Where the trustees of a sinking fund, raised and owned by a foreign corporation, are taxable inhabitants of this State, they are properly assessed as such trustees, to the full value of the fund, in the place of their residence. People v. Assessors, 40 N. Y. 154. See People ex rel. Blocher v. Crowley, 21 App. Div. 304. NEW YORK TAX LAW. 33 9. Place of taxation of real property. When real property is owned by a resident of a tax district in which it is situated, it shall be assessed to him. When real property is owned by a resident outside the tax district where it is situated and is occupied, and the occupant is a resident of the tax district, it shall be assessed to either the owner or occupant. If the occupant resides out of the tax district or if the land is unoccupied, it shall be assessed as nonresident, as hereinafter provided by article two. In all cases the assessment shall lie deemed as against the real property itself, and the property itself shall be holden and liable to sale for any tax levied upon it. Am'd, ch. 171 of 1902. See Buckhout v. City of New York, 82 App. Div. 218. 10. Taxation of real property divided by line of tax district. If a farm or lot is divided by a line between two or more tax dis- tricts it shall be assessed in the tax district in which the dwelling house or other principal buildings are located, in the manner pro- vided by section nine of this chapter, the same as though such farm or lot was wholly in such tax district, except that if the land is un- occupied, or has not buildings thereupon the portion of such larm, lot or tract of land lying in each district shall be separately assessed therein. If such land is situated in two or more counties and is wild and uncultivated and not occupied and used for agricultural purposes, the portions of such land lying in each county shall be separately assessed therein. If the boundary line of a tax district passes through a building, any portion of which is used as a dwell- ing, the owner of such building, if occupying the same or residing in either tax district, and otherwise, the person occupying such building as a dwelling house, may elect in which district such build- ing and the adjacent land, owned, occupied and connected there- with, shall be assessed, by serving a written notice of such election on the assessors of each tax district during the month of May; but if such election is not made, the property shall be assessed in the tax districts in which it is located. [Am'd ch. 537 of 1898.] Amended by chap. 200 of 1902. In effect Mar. 21, 1902. Amended by ch. 305 of 1903. In effect May 5. 1903. 5 84 NEW YORK TAX LAW. 11. Place of taxation of property of corporations. The real estate of all incorporated companies liable to taxation, shall be assessed in the tax district in which the same shall lie, in the same manner as the real estate of individuals. All the per- sonal estate of every incorporated company liable to taxation on its capital shall be assessed in the tax district where the principal office or place for transacting the financial concerns of the company shall be, or if such company have no principal office, or place for transacting its financial concerns, then in the tax district where the operations of such company shall be carried on. In the case of toll bridges, the company owning such bridge shall be assessed in the tax district in which the tolls are collected; and where the tolls of any bridge, turnpike, or canal company are collected in several tax districts, the com- pany shall be assessed in the tax district in which the treasurer or other officer authorized to pay the last preceding dividend resides. When location of principal office is fixed by certificate of incorporation. If tlie company had a principal office, fixed by its certificate, that, and that only, was its residence for purposes of taxation. If it had no principal office so located by its certificate, then it was to be taxed where its financial concerns were transacted. Union Steamboat Co. v. City or Buffalo, 82 N. Y. 351, 356; People v. Barker, 91 Hun, 590, 5J4. When location of principal office is not fixed by certificate of incorporation. When a statute under which a domestic corporation Is organised doe* not fix its residence, or require that Its place of business or of its principal office shall be stated in its articles of incorporation, its residence or domicile is deemed to be where its principal place of business is situated, and it may change its principal office or place of business from vvhere it was first established to any place within the State. Austin v. Hudson River Telephone Co., 73 Hun, 96, 101; Austin v. Westchester Telephone Co, 8 Misc. Rep. 11, 15. Railroad lands. The town in which the land of a railroad corporation lies, Is as much the town in which such corporation is liable to be taxed, as the town in which YOST TAX LAW. 35 la its principal office. In the first only, can Its real estate In that town bo assessed. In the last only, can its personal property and such land as lies within it be assessed. People r. Cassity, 46 N. Y. 46, 56. Tollbridge companies. I think the proper construction of this section is to apply the provision to tell bridges to personal estate only, and not to real estate. * * * The rule as to real estate is universal. It is founded upon locality. The place ' vrhere the same is situate" is the simple and only test. Hudson River Bridge Co. v. Patterson, 74 N. X. 365, 368. Franchises not taxable. Its "rights and privileges," granted by the village of Olean, are not taxable. They constitute a franchise which is in no case the subject of taxation except by special statute. It is true these rights and privileges constitute a condition of the existence of the relator's plant; but it must be considered that the municipality has received compensation therefor in consideration for the grant, and the grantee is not subject to further exac- tion at the hands of the municipality, by way of taxation upon the grant itself. People v. Martin, 48 Hun, 193, 197. See People v. Barker, 152 N. Y. 417; People v. Neff, 15 App. Div. 8. See N. Y. Milk Products Co. \. Damon, 57 App. Div. 261. Indebtedness due to a manufacturing corporation having its principal office in Xew York is taxable irrespective of the. residence of the debtors. People ex rel. Orinoka Mills v. Barker, 84 App. Div. 469. 12. Taxation of corporate stock. The capital stock of every company liable to taxation, except snch part of it as shall have been excepted in the assessment-roll or shall be exempt by law, together with its surplus profits or reserve funds exceeding ten per centum 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. Construction of the statute. The words in this section " except such part of it as shall have been excepted in the assessment-roll," * * * probably refer to stock of the corporation taxed, belonging to the State, incorporated literary or chari- table institutions. * * The further exception " as shall have been exempted by law," refers to the general exemption in section 4, title 1 of the same chapter of the Revised Statutes. People v. Commrs. of Taxes, 104 N. Y. 240, 244. Under the act of 1857, as now construed, the capital stock of a corpora- tion, less the part thereof owned by the State, or by literary or charitable Institutions, or exempted from taxation by the Revised Statutes, is to be assessed at its actual value, whether more or less than its nominal amount, 86 NEW YOEK TAX LAW. deducting, however, from Its actual value, the assessed value of Its real estate and shares owned by it in other taxable corporations, and also from its surplus or reserved funds, if any, an amount not exceeding ten per cent, of its capital. Id. The subject of valuation and assessment Is never the share stock, but always the company's capital and surplus; such capital and surplus must be assessed at its own value, and, when that is correctly known and ascer- tained, no other value can be substituted for it. People v. Barker, 66 Hun, 21. 23. See 85 Hun. 210; and 126 M. I. 433. Capital stock and shareholders' stock distinguished. The capital stock of a company is one thing, that of the shareholders Is another and a different thing. That of the company is simply its capital, existing in money or property, or both; while that of the shareholder Is representative, not merely of that existing and tangible capital, but also of surplus, of dividend-earning power, of franchise and the good will of an established and prosperous business. The capital stock of the com- pany is owned and held by the company in its corporate character; the capital stock of the shareholders they own and hold in different propor- tions as individuals. The one belongs to the corporation, the other, to the corporators. The franchise of the company, which may be deemed its business opportunity and capacity, is the property of the corporation, but constitutes no part or element of its capital stock; while the sama franchise does enter into and form a part, and a very important part, of the shareholders' capital stock. While the nominal or part value of the capital stock and of the share stock are the same, the actual value is often widely different. The capital stock of the company may be wholly in cash or in property, or both, which may be counted and valued. It may have in addition a surplus, consisting of some accumulated and reserved fund, or of undivided profits, or both, but that surplus is no part of the company's capital stock, and, therefore, is not itself capital stock. The capital can not be divided and distributed; the surplus may be. * * * So that the property of every company may consist of three separate and distinct things, which are its capital stock, its surplus, its franchise; but these three things, several in the ownership of the company, are united in the ownership of the shareholders. * * * A company may also have no surplus, but, on the contrary, a deficiency which works an impairment of its capital stock. Its actual value is then less than its nominal or par value, while yet the share stock, strengthened by hope of the future and the support of earnings, may be worth its par, or even more. * * * There are reasons in abundance for the conclusion that by the phrase " capital stock " the statute means not the share stock, but the capital owned by the corporation; the fund required to be paid in and kept intact as the basis of the business enterprise, and the chief factor in its safety. People v. Colftman, 126 N. Y. 433, 437. NEW YORK TAX LAW. 37 The real and personal property must be separately valued. Realty and personalty must be separately valued for the purposes of taxation, and if the personalty be overvalued and the realty undervalued on the roll the valuation of the personalty can not be sustained on the theory that the undervaluation of the realty equals or exceeds the over- valuation of the personalty. People v. Barker, 72 Hun, 120, Nontaxable assets not to be deducted from, indebtedness. Upon what theory the commissioners deducted the sum of $2,017,185, denominated by them nontaxable a^ets, from the indebtedness of the corporation is not apparent. This, in effect, was what was attempted to be done in People v. Ryan, 88 N. Y. 142, and was held to be illegal. People v. Barker, 76 Hun, 454, 457. Indebtedness of corporation must be deducted from corporate assets. The respondent company was entitled to have its indebtedness deducted from the value of its corporate assets which constituted its capital stock or capital, as distinguished from its actual share stock. People v. Barker, 141 N. Y. 196, 197. Indebtedness not to be deducted from capital stock There is no provision of law which authorizes a deduction from the capital stock by reason of the indebtedness of the company. While this indebtedness is a proper subject for consideration in estimating the value of the stock there is no authority for its deduction from the value of the stock after an estimate of the same has been made. People v. Asten, 100 N. Y. 507, 602. Personal property of corporation out of the State is to be included in exempt property, and deducted from the value of the stock. IB People v. Commissioners, 1 T. & C. 611, the commissioners did not deduct personal property owned by the corporation, and located permanently outside of the State, from the value of the stock. The court held they were in error, and made an order directing the commissioners "to eorrect the assessment by deducting the value of the personal prop- erty out of the State." The court says: " The personal property of an in- dividual or a corporation permanently located abroad, is no more subject to taxation here than the real estate." The tax on national banks can not be higher than on other property. It is sufficient to say that we are quite satisfied that any system of assessment of taxes which exacts from the owner of the shares of a national bank a larger sum in proportion to their actual value than It does from the owner of any other money and capital, valued in like manner, does tax them at a greater rate within the meaning of the act of Congress. 101 U. S. 143, 146. 3S NEW YOKE TAX LAW. Shares of sto"k to "be arsessed at market value. The assessors in the discharge of their duties under this act must ascer- tain the value of shares In banks, and to that end they must take into con- sideration everything that gives value to shares the surplus and tke circumstances under which it exists, the franchises and advantages and disadvantages of the banks and all the other circumstances, and when they thus ascertain the value of the shares, such value is to be the basis of assessment and taxation. People v. Commrs., G7 N. Y. 51G, 520. The assessors were justified * * * in fixing the value as we have stated, to-wit, at their market value. People v. Commrs., 94 U. S. 415, 416. See, also Hepburn v. School Directors, 23 Wall. 480. They were to be assessed as the act provides on the value of their shares, meaning the market value, or the price which the shares would bring. * The asse sors are to coi side everyt! ing, which gives value to the shares in fixing the basis of assessment. People r. Commrs., 69 N. Y. 91, 93. Dividing surplus by issuing certificates payable in money or stock does not reduce the liability of the company to taxation. It is claimed that the legal effect of the issuing of the certificates was to divide the profits among the stockholders, and that they ceased to be surplus profits. A promise to divide ts not dividing; more than a promise to pay is a payment. If profits existed, they remained with the company, until they were actually handed over to the stockholders proportionately. People v. Assessors, 7G N. Y. 202, 206. See 61 App. Div. 129. Value of property should not be assessed to lessee, but only the value of the lease. People ex rel. D. & H. Co. v. Feitner, 61 App. Div. 129. As to deduction of debts, see People ex rel. Bijur v. Barker, 155 N. Y. 330. Deduction of contingent liabilities not authorized. People ex rel. Nationa Surety Co. v. Feitner, 166 N. Y. 129. See Matter of Adler Bros, etc., 76 App. Div. 571. 13. Stockholders of bank taxable on shares. The stockhold- ers of every bank or banking association organized under the authority of this state, or of the United States, shall be assessed and taxed on the value of their shares of stock therein ; said shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes in the tax district where oicli bank or banking association is located, and not elsewhere, whether the said stockholders reside in said tax district or not. NEW YORK TAX LAW. 38a 14. Place of taxation of individual bank capital. Every in- dividual banker shall be taxable upon the amount of capital in- vested in his banking business in the tax district where the place of such business is located and shall, for that purpose, be deemed a resident of such tax district. 15. Report of exempt property. It shall be the duty of the board of assessors of the several towns of this state, and the boards or officials charged with the duty of assessing property for the pur- poses of taxation in the several cities of the state, to furnish to the clerks of the boards of supervisors of their respective counties, or in the case of the city of New York, to the city clerk of that city, on or before the first day of July in each year, a full and complete list and statement of all property situated within their respective districts exempt from taxation under the laws of this state. Such list and statement shall be made on blanks furnished by the state board of tax commissioners and in such form and to contain and set forth all the information relative to such property and the situa- tion and value thereof, as may be required by the state board of tax commissioners, and to be verified in the same manner as assess- ments of property for the purposes of taxation and in the city of New York by the chief deputy of the department of taxes and assesments. The state board of tax commissioners shall prepare and transmit to the clerk of the board of supervisors in each county and to the city clerk of the city of New York, a sufficient number of such blanks, on or before the first day of May in each year, and the clerks of the boards of supervisors and the city clerk of the city of New York shall forthwith, upon the receipt thereof, distribute the same among the boards of assessors for use in pre- paring the statement herein required. And it shall be the duty of the clerk of the board of supervisors of each county and of the city clerk of the city of New York, to transmit such completed lists or statements to the state board of tax commissioners, on or before the first day of August in each year, and the state board of tax com- missioners shall tabulate such statements, and on or before the first day of February in each year, cause to be published in their annual report to the legislature, a complete tabulated statement, based 88b NEW YORK TAX LAW. upon the statement so transmitted to the state board of tax commis- sioners, of all real estate in the several counties of the state, which is exempt from taxation. Immediately upon the receipt of the completed reports by the various clerks of the board of super- visors, and the city clerk of the city of New York, those officials shall prepare a tabulated statement of the returns received and shall post a copy thereof in a conspicuous place, and in all cities of the state cause a copy thereof to be published in the official paper or papers of said city at least once in each week for three successive weeks. The expense of such publication shall be a city charge and shall be audited and paid in the same manner as charges for other city notices are audited and paid. (Chapter six hundred and eighty-nine of the laws of nineteen hundred is hereby repealed. Amended 'by chap. 438 of 1904. In effect April 27, 1904. NEW YORK TAX LAW. 39 ARTICLE II. Mode of Assessment. SECTION 20. Ascertaining facts for assessment. 21. Preparation of assessment roll. , 22. Assessment of state lands in forest preserve. 23. Banks to make report. 24 Bank shares, how assessed. 25. Individual banker, how assessed. 26. Notice of assessment to bank or banking association. 27 Reports of corpoi ations. 28. Penalty for omission to make statement. 29. Assessment of real property of nonresident. 30. Surveys and maps of nonresident real property. 81. Corporations, how assessed. 32. -Assessment of agent, trustee guardian or executor. 33. Assessment of omitted property. 34. Debts owing to nonresidents of the United States, how assessed. 35. Notict of completion of assessment-roll. 36. Hearing of complaints 37. Correction and verification of tax-roll. 38. Filing of roll anil notice thereof. 39. Assessors to apportion valuation of railroad, telegraph, telephone or pipe line companies between school districts. 40. Neglect or omission of duty by assessors. 41. Abandonment of lot divisions. 42. Assessment of special franchises. 43. Report of state board of tax commissioners. 44. Hearing in special franchise assessment. 45. Certiornri to review assessment. 48. Deduction from special franchise tax for local purposes. 47. Special franchise tax not to affect other tax. 20. Ascertaining facts for assessment. The assessors in each tax district may, by mutual agreement, divide it into convenient assess- ment districts not exceeding the number of such assessors. The assessors in each tax district shall annually, between May first and July first, ascertain by diligent inquiry all the property and the names of all the persons taxable therein, except that in towns containing an incorporated village having a population of more than ten thousand inhabitants according to the last state census the assessors may have from April fifteenth until July first to ascertain the taxable property and names of persons taxable in such town, and except that in towns containing an incorporated city having a population of more than ten thousand inhabitants according to the last state census where said city so situated shall have its own separate board of assessors, the town assessors may have from May first to July first to ascer- tain the taxable property and names of persons taxable in such towns. Am'd by ch. 512 of 1900. In effect April 19, 1900. Am'd by ch. 324 of 1902. In effect April 2, 1902. Am'd by ch 61 of 1905. In effect March 15, 1905. 40 NEW YOEK TAX LAW. Majority of the assessors must act. Whenever three or more public officers are given any power or authority, or three or more persons are charged with any public duty to be performed or exercised by them jointly or as a board or similar body, a majority of all such persons or officers at a meeting duly held at a time fixed by law, or by any by-law duly adopted by such board or body, or at any duly adjourned meeting of such meeting, or at any meeting duly held upon reasonable notice to all of them, may perform and exercise such power, authority or duty, and if one or more of such persons or officers shall have died or become mentally incapable of acting, or shall refuse or neglect to attend any such meeting, a majority of the whole number of such persons or officers may perform and exercise any such power, authority or duty. Any such meeting may be adjourned by a less number than a quorum. A recital in any order, resolution or other record of any proceedings of such a meeting that such meeting had been so held or adjourned, or that It had been held upon such notice to the members, shall be presumptive evidence thereof. The Public Officers Law, L. 1892, chap. 677, 19. The assessment must be the joint act of all or a majority 01 the assessors; the division into districts is simply for convenience in pre- paring the assessment. One assessor can not make an assessment; It Is the joint act of all, or, at least, a majority of the assessors. People v. Supervisors, 11 N. Y. 563, 572. Two can not act without giving- notice to the other assessor. It was found that they acted illegally in fixing the assessed values with- out notice to Bogart, who was the third assessor. Such action by the majority 'is unlawful and vitiates the whole assessment. People v. Parker, 117 N. Y. 86, 90. Work between May and July is merely preliminary. All that Is done by the several assessors, In taking down names and entering descriptions and amounts, in their respective districts, previously to the 1st of July, 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. People v. Supervisors, 11 N. Y. 563, 572. Assessors must make careful inquiry. It is made their duty by statute to ascertain who are taxable and who are not, by diligent inquiry, and they have no authority to enter any person's name upon the assessment-roll whose property is by law exempt from taxation, or to impose an assessment thereon. * * * Tf they transcend the limits of their authority, and undertake to assess property exempt by statute, they cease to be judges, and are responsible for all consequences. Prosser v. Secor, 5 Barb. 607, 611. KEW YOKK TAX LAW. 41 Can not add names after July 1st. It is adjudged that assessors have no right to add names to the assess- ment-roll after the 1st day of July. Sexton v. Pepper, 28 Hun, 31. See Mygatt v. Washburn, 15 N. Y. 316< Clark T. Norton, 49 id. 246; Westfall v. Preston, 49 id. 352. But where a name was added after July 1st, and the person voluntarily paid the tax, it was held that he could not recover it back. Sexton v. Pepper, ante. An individual not liable to taxation on the 1st of July could not be placed upon the assessment-roll after that time; neither could a person whose name was not properly on the assessment-roll be assessed for prop- erty acquired by him after that day. * * * They could not lawfully, during the time given for a review and a revision of the assessments as made, place upon the roll other property, or essentially or materially change the roll, by adding to the assessment of individuals other property, especially by assessing them for property acquired after the time limited for the preparation of the roll. * * * The change made by the defendants in the assessment-roll, in August, was entirely without authority, and the assessment of the plaintiff for the personal property was erroneous, and the act was not judicial in its character. Clark v. Norton, 49 N. Y. 243, 247. The fact that the purchaser agreed in writing to pay the tax that should be assessed against him in respect to that property, held, not to give the assessors authority to change the roll. Clark v. Norton, above. Time extended in Queens county. The time in which the assessors of the several towns in the county of Queens shall, for the purpose of preparing the assessment-roll of said town, proceed to ascertain by diligent inquiry the names of all the taxable inhabitants in the said town, and also all the taxable property, real and personal, within the same, shall extend from the 1st day of March to the 1st day of July in each year. L. 1893, chap. 629. Liability for tax accrues upon completion of the tax-roll. The time when they became so liable was the time of the completion and delivery of the roll, although the amount of the tax was not ascer- tained and fixed for some two months afterward. Rundell v. Lakey, 40 N. Y. 513. The principle of this case was not affected by the subsequent decision in Barlow v. St. Nicholas Nat Bank, 63 N. Y. 399. Matter of Babcock, 115 N. Y. 450, 455. Entry in assessment-roll not such an Incumbrance upon real estate as violates a covenant against incumbrances. Defendant on October 27th conveyed land by a warranty deed with a covenant against Incumbrances. The assessors had assessed the farm 6 1% NEW YORK TAX LAW. In June to the defendant. The purchaser paid the tax, and brought AB action for breach of the covenant against incumbrances. The court say: " The defendants should be held to such n construction of their corenant as will, consistently with the language employed, secure to the plaintiffs the indemnity which may fairly be supposed to have been contemplated by the parties when the covenant was made. But it would be an unwarrant- able extension of the ordinary and natural meaning of the general covenant against incumbrances to hold that it applies to a tax levied after the covenant was made." Barlow v. St. Nicholas Nat. Bank, 63 N. Y. 399, 402. See Dowdney v. Mayor, 54 id. 186. When tax becomes a lien upon personal property. Taxes upon personal property are not a lien upon any gpeciflo property, so as to prevent a sale to a bona fide purchaser, until a levy is actually made for the collection of such tax, and then the lien exists only upon the property levied on. Fuller v. Allen, 1 Abb. Pr. 12, 15. If a person die after the 1st day of July his executor, and not the remainderman, must pay the tax. An individual not liable to taxation on the 1st of July could not be placed upon the assessment-roll after that time. * * * The plain meaning of the act is that assessments, so far completed that the name of the person named as owner can not be changed or altered by the assess- ment officers before the death of such person, shall be payable from his estate in due course of administration. Matter of Babcock, 115 N. Y. 450, 456, 458. 21. Preparation of assessment-roll. They shall prepare an assess- ment-roll containing six separate columns, and shall, according to the best information in their power, set down : 1. In the first column the names of all taxable persons in the tax district. 2. In the second column the quantity of real property taxable to each person, with a statement thereof in such form as the commission- ers of taxes shall prescribe. 3. In the third column the full value of such real property. 4. In the fourth column the full value of all the taxable personal property owned by each person respectively after deducting the just debts owing by him. 5. In the fifth column the value of taxable rents reserved and chargeable upon lands within the tax district, estimated at a principal sum, the interest of which, at the legal rate per annum, shall produce a sum equal to such annual rents, and if payable in any other thing except money, the value of the rents in money to be ascertained by them and the value of each rent assessed separately, and if the name of the person entitled to receive the rent assessed can not be ascer- tained by the assessors, it shall be assessed against the tenant in pos- session of the real property upon which the rents are chargeable. NEW YORK TAX LAW. 43 6. In the sixth column the value of the special franchise as fixed by the state board of tax commissioners. Added by ch. 712 of 1899. In effect October 1, 1899. 7. Such assessment-roll shall contain two additional columns in one of which shall be inserted the amount of the tax levied against each person named therein, and in the other, the date of the payment of such tax. Added by ch .159 of 1901. In effect March 22, 1901. Strict compliance with the statute necessary. It is essential to the validity of every assessment for the purposes of taxation that the statute, under the authority of which it is made, is com- plied with in every substantial particular. The only warrant for the im- position of a tax or burden upon the citizen or his property without his consent must be found in some positive law, and it can not be enforced unless imposed in the manner pointed out by the statute. The duties and powers of assessors in making up the assessment-roll of the town, which is to be the basis of taxation, are clearly pointed out by the statute and must be followed. Sanders v. Downs, 141 N. Y. 422, 424. That all the proceedings prescribed by the law for the assessment of land for the purposes of taxation must be substantially, if not strictly com- plied with, is a well-settled and a familiar rule. May y. Traphagen, 139 N. Y. 478, 480. Among the preliminaries essential to the Jurisdiction of the supervisors is the preparation of an assessment-roll containing a list of the persons and property liable to taxation, with the estimated value of the property, prepared and verified by the assessors, and a substantial compliance with the terms of the statute prescribing the verification is necessary to give the board of supervisors jurisdiction to impose a tax and issue their warrant to the collector for Its collection. Westfall v. Preston, 49 N. Y. 349, 353. Description of real estate. The designation of this lot as " number 54, town 1, range 3, acres 150," Is a statement of all that the law requires, and furnishes full information to all parties interested as to the lot Intended to be assessed. Cole-man v. Shattuck, 62 N. Y. 348, 362. The following piece * * * In the county of Sullivan, Mlnislnk patent, division one (1), lot twenty-eight (28), four hundred and fifty-five (455) acres more or less, bounded north and south by the lot lines, east by resident land, and west by the town of Forrestburgh, Held. " altogether too vjvjyue to comply with the statute," as to the east boundary. Oakley v. Healey, 38 Hun, 244. Assessors' action conclusive. Whether the amount which they taxed was in excess of the amount actually due is a question not before the court. In determining that amount, the assessors acted judicially, and their assessment was conclusive, until 44 HEW YOKE TAX LAW. set aside by a proceeding Instituted for that purpose. At all events, II was not in the power of the county treasurer to question its accuracy or legality, when called upon to issue his warrant for its collection, ilia duty was purely ministerial in its character, and could not be mistaken. People v. Halsey 37 N. Y. 344, 346. Omission of property does not render entire assessment invalid. Assessors in making assessments for the imposition of taxes for govern- mental purposes act judicially, and if, by mistake or design, they omit any property liable to taxation from the assessment-roll, the entire assessment is not thereby rendered invalid, and a person whose property has been assessed and taxed can not, because of such omission, maintain an action to have his tax adjudged invalid. Van Derventer v. Long Island City, 139 N. Y. 133. Assessors have more latitude in assessing personal than real property. Personal property, unlike real property, may not always ro&dily be found and assessments thereof by assessors are often attended with many difficulties. For these reasons more latitude necessarily should be given assessors in ascertaining and determining the amount and value of personal property than should be permitted in assessing real property. Presumption to some extent should be indulged. For this reason the earn- ings of a corporation may be considered by the assessors, and where they are such as to enable the company to pay its running expenses, necessary repairs, interest upon its indebtedness and declare a dividend of six per cent and still have a surplus, it may be assumed that its capital stock remains unimpaired and that there are assets over and above sufficient to pay its outstanding indebtedness. People v. Barker, 146 N. Y. 304, 314. 314. Property of infante to be placed on roll. Statutes providing the procedure for assessing and collecting taxes for the sale of land for their nonpayment, and for the redemption of lands are applicable to infants and persons under disabilities, unless they are excepted from their operation. Levy v. Newman, 130 N. Y. 11, 13. Debts due to persons residing within this State. Where the persons assessed are not the absolute owners of the property (personal), but are trustees and have only a representative or official interest therein, and but two out of three are residents within the Slate, while a third resides in another State and has also custody and control of the property, and the beneficiaries also are nonresidents, Held, that the property is not liable to assessment, and that the fact that such property consists of bonds and mortgages upon New York real estate does not affect the question. People v. Barker, 135 N. Y. 656. Special partner not entitled to have partnership debts deducted. No debts of the partnership could be collected from her Individually, because she is not liable ior arid does not owe any such debts, and she ia NEW YORK TAX LAW. 45 not liable for and does not owe any portion of them, the Statute does not provide that she may deduct from the amount of money that she has invested in the partnership any portion of the debts of such partnership. The debts to be deducted are the just debts of the individual who is to b assessed, and how can it be said that she owes any debts when by the very terms of the Special Partnership Act she is not liable for them? People v. Barker, 145 N. Y. 239, 242. Debts due by an estate to be deducted. It is provided by statute that personal property held by an executor op administrator, in his representative character, shall be assessed to him personally, in the town or ward where he resides. He is, however, entitled to have deducted from the aggregate of such property any Just debts owing by him in his representative character. People v. Commrs., 99 N. Y. 157. Definition of the term " just debts." The use of the term " just debts," in the statute, plainly implies that legal, ralid and incontestable obligations must be shown in order to entitle an estate to the benefit of the statute. Id. Personal liability of assessors. The plaintiff, therefore, was not subject to the Jurisdiction of the assessors. In placing his name on the roll and adding thereto an amount as to the value of his personal property, they acted without authority. They are, therefore, responsible to the plaintiff for the damages which ensued. Mygatt v. Washburn, 15 N. Y. 310. But for an erroneous assessment, the assessors while acting In that capacity are not individually liable. * * * In order to establish an Individual liability, it must be made to appear against the assessors not only that the assessment was erroneous, but that such assessors had no Jurisdiction whatever in laying the tax. If they had jurisdiction, both of the persons taxed and the subject-matter, that is, the property assessed, then their acts partake of a judicial character, and, however erroneous or unequal the tax may be, do not fix an individual liability upon them, at least when they act in good faith and without malice. * If, on the contrary, there is an entire lack of jurisdiction, and they make an assess- ment without it, they are clearly liable. Williams v. Weaver, 75 N. Y. 30, 33. In Dorwin v. Strickland, 57 N. Y. 492, the trial court refused to charge the jury " that if the residence of the plaintiff was, at the time of the assessment, fairly a question of doubt, arising upon the facts before the assessors and for their decision, then, in determining it, the assessors acted judicially, and are not liable if they err; especially so, in a case where the plaintiff's property, real and personal, remained in the town where he was assessed," and both the General Term and the Court of Appeals affirmed the ruling of the trial court. 46 NEW YOBK TAX LAW. If they exceed their powers and act without authority and In con'raventlo cf the statute prescribing and regulating their duties they are civilly liable to any persons injured by their action. The power they exercise is a statutory power, affecting the property and rights of others, and must be strictly pursued in all that is of the substance of their action. Clark v. Norton, 49 N. Y. 243, 246. In some particulars the duty of assessors Is undoubtedly ministerial; but in fixing the value of taxable property, the power exercised is in its nature purely judicial * * * and acting as they did, in the performance of a public duty, In its nature judicial, they were not liable to an action, how- ever erroneous or wrongful their determination may have been. * * No public officer is responsible in a civil suit against such an officer for what he does in the performance of a judicial duty. * * * It, of course, applies only where the judge or officer has jurisdiction of the particular case, and was authorized to determine it. If he transcends the limits of his authority, he necessarily ceases, in the particular case, to act as a judge, and is responsible for all consequences. Weaver y. Devendorf, 3 Den. 117, 119. Assessors are to prepare the roll " according to the best information In their power. If they do that, I know of no principle of law or public policy which requires that they should be held liable for the conse- quences of an erroneous judgment; * * * the inquiry which they are required * * * to make is a judicial act, and that no action can be maintained against them for any error which they commit in the per- formance of that duty. Vail v. Owen, 19 Barb. 22, 28, 29. Where the principal business of the plaintiff was transacted was a mat- ter of fact, to be ascertained by proof and to be settled by judicial determi- nation. This determination was to be made by the assessors. It was to be made upon proof presented, or, if none was presented, by the best means of knowledge possessed by them. They are not liable for an erro- neous decision of a question which they had jurisdiction to decide. Bell T. Pierce, 51 N. Y. 12, 16. Are patents personal property P A patent is an incorporeal right, a franchise, conferred by the sovereign power upon the patentee. It is personal to him, and until he Is divested of the title thereto, like other personal rights, it attends his person and exists where he is or where he puts it to use. People v. Edison E. L. Co., 138 N. Y. 543, 547. This question as to the validity of taxation by or under State authority, of patents issued by the United States for new and useful inventions, is a most important one. We do not think it necessary to deride it in this case. People v. Barker, 139 N. Y. 55, 65. (This question remains undecided.) , See Peoplev. Neff, 15 App. Div. 81. This question as to the validity of taxation by or under State authority, of patents issued by the United States for new and useful inventions, is a most important one. We do not think it necessary to decide it in this case. People v. Barker, 139 N. Y. 55, 65. (This question remains undecided.) YOEK TAX LAW. 47 Acts of assessors will be sustained, if statute substantially complied with. Tax laws are not to be treated as nicely-laid traps to snare unwary assessors, but should be upheld, and the acts of public officers under them sustained where there has been a substantial compliance with all the requirements designed for the protection of the taxpayer. People v. Bar- ker, SG Hun, 283, 286. In construing the acts of these officers (referring to assessors), we should not sacrifice substance to form, nor lose sight of the spirit and purpose of the laws that they are required to execute. Overing v. Foote, 43 N. Y. 290. 297. The assessors have no jurisdiction to assess, except as the statute pre- scribes, and unless they pursue the directions of the statute, the assess- ment is unauthorized and void. Nat. Bank of Chemung v. City of Elmira, 53 N. Y. 49, 54. (In the above case the authorities upon the question of the jurisdiction of assessors are collated and discussed.) Assessment to husband of lands owned by wife is illegal. Lands owned by the wife were assessed to the husband, who had in previous years sent for and paid the tax bills. The lands were sold to defendant for unpaid taxes of 1889 and 1890, and the wife brought action to recover them. Held, " that the defendant acquired no title to the lots by leases based on the assessment for 1889 and 1890." The court say: "The plaintiff was under no obligation to inform the assessors of the ownership. The duty to inquire as to the names of tax- able inhabitants is enjoined upon the assessors by statute." Parsons y. Parker, 80 Hun, 281, 283. Definition of " full value." The value of the property is to be measured and determined by * * * the amount of money the property would sell for at a fair, free and well- advertised sale. People v. Pond, 13 Abb. N. C. 1, 4. On appeal in this case, the court at General Term say: "The learned judge adopted the true principle of valuation as established by the decisions." Business property. With respect to such property, this court has decided that in ascertain- ing its " full value " its cost may be considered, but the more controlling consideration is its earning capacity. People v. Weaver, 34 Hun, 321, 323. There is no error in making the test of value of property for assessment to consist in its earning capacity, rather than to adopt for such purpose its cost of construction. So it has been decided. * * * Not that the test of value should be absolutely its earning capacity, but that this would be an element in the problem, safer and more just as a guide than its cost of construction, especially when estimating the value of a road of no ereat intrinsic value as compared with its original actual cost. Peo- ple v. Keator, 3S Hun, 592, 595. On appeal in this case the court at Gen^nl Term say : " The learned judge adopted the true principle of valuaiirn PS esta! limbed by the decisions." See People v. Barker, 19 App. Div. 64. 48 NEW YOEK TAX LAW. Of corporations. No distinction in favor of corporations, either domestic or foreign, is made in respect to the assessment and taxation of real estate. Real estate, whether of individuals or of corporations, domestic or foreign, is taxed in the town or ward where it is situated at its just and true value. People v. Martin, 48 Hun, 193, 197. Telegraph lines. The portion of any telegraph, telephone, or electric light line in any town or ward in this State shall be assessed in such town or ward to the owner or person, or corporation or association in control thereof, in the manner provided by law for the assessment of lands of resident owners, and the same proceedings may be had upon such assessment, and for the collection of any tax levied thereon. L. 1886, chap. 659; Birdseye, 3020. Taking the cost of those articles, " poles, wire, etc," which are in their nature personal property and capable of infinite production * * * and adding to that cost the value of the interest in the land on which the poles stand * * * we have the total elements entering into the full and true value of the property of the company subject to taxation. * * * The interest in the land in a street is in reality nothing more than a license granted by the State. * * * The cost which the company incurred in obtaining the interest in the land in a public street, would in this case * * * be a correct criterion by which to judge of its value. * * * If the company, in placing its poles on the land of any Individual, shall have paid anything to the owner for such use, or incurred any con- tractual liability to him, the amount paid, or the amount included In such liability, would be good evidence of the value of the riyht. People v. Dolan, 126 N. Y. 16G, 170. Railroads. Each piece of property is to be estimated In connection with its posi- tion, and the business and profit to be derived from it. The road in question is part of a whole, and is to be valued as such. It is an estimate of the value of real estate for railroad purposes, as a mill is to be estimated for its value for milling purposes, and not at its value for a church or a banking-house. People v. Barker, 48 N. Y. 70, 77. The taxable value of a railroad should not be determined alone by the long, narrow strip of land for farming, or any other purpose, except its use for the bed of a railroad. Nor should the portion of a railroad situated in a particular town be estimated by the cost of any expensive rock cut, or quicksand filled, or a long tunnel located in that town. It should be valued as a part of a whole, a continuous way to carry passengers and freight from one commercial business point to another, and the profits of its use for that purpose. The consideration of profits should have a large, if not controlling influence upon the value of almost everything, except when considerations of taste or pleasure or comfort are involved. People v. Pond. 13 Abb. N. C. 1. NEW YORK TAX LAW. 49 The rule for ascertaining the value of railroad property adopted In Peo- ple ex rel. R., W. & O. R. R. Co. v. Hicks. 40 Hun, 598, was founded wholly upon the net earnings of the relator's road and based upon the average of such earnings for the five years ending with the 30th of September, 1S83. The method of computation was to deduct from the gross earnings: First. Net earnings of freight cars. This was an item produced by the receipt of three-quarters of one cent per mile for each freight car which passed upon or over the roads of other companies. Second. Value of the use of its freight cars on its own road at the same rate. Third. The amount received from rentals of its real property not used in its business. Fourth. Interest at the rate of five per cent, upon the value of its side tracks. Fifth. Interest at the rate of five per cent, upon the value of its coaches and cars other than freight cars. Sixth. Interest at the rate of five per cent, upon the value of its locomotives. Seventh. Interest at the rate of five per cent, upon the value of its depots, docks, sheds and lands outside of the main track, not rented, but used in its business. And the residue, after making such deductions, are treated as the net earnings of the main track of the road. This capitalized at five per cent., and that sum divided by the number of miles in length of such track, and thus is obtained its value per mile. A railroad is a resident of any town through which its road passes. People y. Barker, 48 N. Y. 70, 83. Consolidated railroad companies. The real estate of such new corporations, situate within this State, shall be assessed and taxed in the several towns and cities where the same shall be situated in like manner as the real estate of other railroad corporations Is or may be taxed or assessed, and such proportion of the capital stock and personal property of such new corporation shall in like manner be assessed and taxed in this State, as the number of miles of railroad situate in this State bears to the number of miles of its railroad situate in the other State or States. The Railroad Law, L. 1S90, chap. 5G5, 74. Street railroads. ' By force of these provisions (providing for the taxation of all " lands," etc.), the track of the relator's consisting of stringers, ties and rails, affixed to the land, is for the purpose of assessment and taxation of land, real estate, real property. And it is liable to taxation. People v. Cassity, 40 N. Y. 40, 49. 7 50 ;Nsw Yom TAX LAW. i It was the duty of thfe assessors to estimate and assess that section of the plaintiff^ road within their jurisdiction, " at its full and fair value." In ascertaining this value, the superstructures and fixtures, everything annexed to the land, was to be taken into account. But whether the stock was above or below par, or the business of the road was productive or unproductive, were questions with which the assessors had nothing to do. Albany & Stockbridge R. R. Co. v. Town of Canaan, 16 Barb. 244, 247. Whether the property assessed, the foundations and superstructure (of an elevated railroad), come within any of the descriptions above enumer- ated, is a question of law upon the construction of the statute itself; * * * that under the definition given by the statute, they are subject to taxation, is also too well settled to be now successfully disputed. Peo- ple Y. Commrs., 82 N. Y. 459, 402. Assessors to act on their own judgment after considering proof. According to the law of 1851, this affidavit was evidence before them, and to be considered by them with the other means of information In their power, and, upon the whole, their own judgment was to be formed of the value. I am quite satisfied, therefore, that the assessors acted legally in deciding upon their own judgment, not giving full credit to- the opinions or statements contained in the examination of the relator's vice-president, if their judgments were not convinced thereby. People v. Barker, 48 N. Y. 70, 76. By this statute the assessors are not bound by the oath taken before them. They are required to Lear the proofs, and then to fix the value " at such sum as they may deem just." Where the property is visible, the assessors are supposed to have viewed it. * * * The statute makes them the judges of the value of property for the purposes of taxation. They are required to exercise their judgment as to its value, notwith- standing any proof that may be produced -before them, and the case would Lave to be a very extraordinary one which would authorize the Supreme Court, upon certiorari, to review their judgment. * * * If, however, the assessors place upon the assessment-roll property not liable to taxation: and they refuse, upon the application of the person aggrieved, to strike it off, then their action can be reviewed by certiorari. People v. Ogdensburg, 48 N. Y. 390, 394. Buildings erected on leased land are assessable to the owner of the building. The New York National Exchange Bank held the lot under a lease from Trinity Church. * * * It appears that the bank erected the building at an expense of $G5,000, and invested that amount of its capital therein, * * * The stockholders claimed that the whole of this sum should be deducted; the commissioners refused to make any deduction on account thereof. We are of the opin'on that this property is held by fhe bank, and as such is taxable as res'! estate to the extent of the assessed value of the building. People v. Commrs., N. Y. 573, C74. NEW YOKE TAX LAW, 61 A railroad owned by a domestic corporation, but operated by a foreign corporation under a lease, should be assessed to the tenant People T. Reed, 64 Hun, 553. Personal property can not be assessed against " heirs." The assessment for personal property against the heirs of a person deceased, without naming them, is void. The Village of Sandy Hill T. Akin, 77 Hun, 538. Assessment to a dead man void. It is clear that under the general statutes relating to the assessment of personal property requiring it to be assessed to the legal owner, its assess- ment to a dead man would impose no liability on any one to pay a tax assessed. People T. Barker, 87 Hun, 194, 190. Personal property of resident situated in another State not taxable. Plaintiff resided in New York city, and had capital invested in business outside this State. The court says: " My conclusion, therefore, derived from the statutes, from these authorities, and from the reasons of a gen- eral nature which ought to influence the decision of such a question, is that the relator was not subject to taxation for his parsonal estate, having an actual situation in New Jersey and Louisiana. Hoyt v. Cornmrs., 23 N. Y. 224, 240. The property BO assessed consisted of mortgage securities taken by agents of the relator, residents of the States of Illinois, Minnesota and Wisconsin, who retained the custody of the securities so taken, which were never brought within the territorial limits of the State of New York, and which were, at all times after they were so taken, in the possession and under the control of such nonresident agents. * * * It was directly held in the case of Hoyt v. The Commissioners of Taxes, 23 N. Y. 224, that tangible personal property having a situs outside of the State could not, under our statutes, be treated as existing at the domicile of the owner in this State for the purpose of taxation here; and it only remains to be determined now, whether securities situated like those here In question are to be treated * * * as within this State. I am of the opinion that it is sufficiently clear that it was the legitimate intent that they should not be so treated. People v. Smith, 88 N. Y. 576, 579, 580. See, also, People v. Coleman, 44 Hun, 20; People v. Commrs., 33 Daly, 933. Municipal bonds held by individuals are taxable. No court has ever held that a State may not impose a general tax upon such property in the hands of individuals or corporations. A State may undoubtedly tax any of its creditors within its jurisdiction for the debt due him, and regulate the amount of the tax by the rate of interest the debt bears. People v. Commrs., 76 N. Y. 64, 77. Deduction of contingent liabilities not authorized. People ex rel. National Surety Co. v. Feituer, 166 N. 1 . 129. Placing highway tax in sixth column of roll instead of fifth does not make tax illegal. Bennett v. liobinson, 42 App. Div. 412. 52 NEW YORK TAX LAW. 22. Assessment of state lands in forest preserve. All wild or forest lands within the forest preserve shall be assessed and taxed at a like valuation and rate as similar lands of individuals within the counties where situated. On or before August first in every year the assessors of the town within which the lands so belonging to the state are situated shall file in the office of the comptroller and of the board of fisheries, game and forest, a copy of the assessment-roll of the town, which, in addition to the other matter now required by law, shall state and specify which and how much, if any, of the lands assessed are forest lands, and! which and how much, if any, are lands belonging to the state; such statements and specifications to be verified by the oaths of a majority of the assessors. The comptroller shall thereupon and before the first day of September following, and after hearing the assessors and the board of fisheries, game and forest, if they or any of them so desire, correct or reduce any assessment of state lands which may be in his judgment an unfair proportion to the remaining assessment of land within the town, and shall in other respects approve the assessment and communicate such approval to the assessors. No such assessment of state lands shall be valid for any purpose until the amount of assessment is approved by the comptroller, and such approval attached to and deposited with the assessment-roll of the town, and therewith delivered by the assessors of the town, to the supervisor thereof or other officer authorized to receive the same from the assessors. No tax for the erection of a schoolhouse or opening of a road shall be imposed on the state lands unless such erection or open- ing shall have first been approved in writing by the board of fisheries, game and forest. 23. Banks to make report. The chief fiscal officer of every bank or banking association, organized under the authority of this state or of the United States,, shall, on or before the first day of July in each year, furnish the assessors of the tax district in which its principal office is located, a statement, under oath, of the condition of such bank or banking association, on the first day of June next preceding, stating the amount of its authorized capital stock, the number of shares and the par value of the shares thereof, the amount of stock paid in, the amount of 'its surplus, and its undivided profits, if any, a complete list of the names and residences of its stockholders, and the number of NEW YORK TAX LAW. 53 shares held by each. In case of neglect or refusal on the part of any bank or banking association to report, as herein prescribed, or to make other or further reports as may be required, such bank or banking association shall forfeit the sum of one hundred dollars for each failure, and the additional sum of ten dollars for each day such failure continues, and an action therefor shall be prosecuted by the county treasurer of the county in which such bank or banking association so neglecting or refusing to report is located and in the city of New York by the receiver of taxes thereof. There shall, in addition to such re- port, be kept in the office of every such bank or banking association a full and correct list of the names and residences of all the stock- holders therein and of the number of shares held by each, and such list shall be subject to the inspection of the assessors at all times. The list of stockholders furnished by such bank, or banking associa- tion, shall be deemed to contain the names of the owners of such shares as are set opposite them respectively, for the purposes of assess- ment and taxation. Am'd, cb. 550 of 1901. In effect April 25, 1901. 24. Bank shares, how assessed. In assessing the shares of stock of banks or banking associations, organized under the authority of this state or the United States, the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. The value of each share of stock of each bank and banking association, except such as are in liquidation, shall be ascertained and fixed by adding together the amount of the capital stock, surplus, and un- divided profits of such bank or banking association and by dividing the result by the number of outstanding shares of such bank or banking association. The value of each share of stock in each bank or banking association in liquidation shall be ascertained and fixed by dividing the actual assets of such bank or banking association by the number of outstanding shares of such bank or banking asso- ciation. The rate of tax upon the shares of stock of banks and banking associations shall be one per centum upon the value thereof, as ascertained and fixed in the manner hereinbefore provided, and the owners of the stock of banks and banking associations shall be entitled to no deduction from the taxable value of their shares because of the personal indebtedness of such owners, or for any other reason whatsoever. Complaints in relation to the assessments of the shares of stock of banks and banking associations made under the provisions of this act shall be heard and determined as provided in article two, section thirty-six, of the tax law. The said tax shall be in lieu of all 54 NEW YORK TAX LAW. other taxes whatsoever for state, county or local purposes upon the said shares of stock, and the mortgages, judgments and other choses in action and personal property held or owned by banks or banking associations, the value of which enters into the value of said shares of stock, shall also be exempt from all other state, county or local tax- ation. The tax herein imposed shall be levied in the following man- ner: The board of supervisors of the several counties shall, on or before the fifteenth day of December in each year, ascertain from an inspection of the assessment-rolls in their respective counties, the number of shares of stock of banks and banking associations in each town, city, village, school and other tax district, in their several coun- ties, respectively, in which such shares of stock are taxable, the names of the banks issuing the same, respectively, and the assessed value of such shares, as ascertained in the manner provided in this act and entered upon the said assessment-rolls, and shall forthwith mail to the president or cashier of each of said banks or banking associations a statement setting forth the amount of its capital stock, surplus and undivided profits, the number of outstanding shares thereof, the value of each share of stock taxable in said county, as ascertained in the manner herein provided, and the aggregate amount of tax to be col- lected and paid by such bank or banking association, under the pro- visions of this act. A certified copy of each of said statements shall be sent to the county treasurer. It shall be the duty of every bank or banking association to collect the tax due upon its shares of stock from the several owners of such shares, and to pay the same to the treasurer of the county wherein said bank or banking association is located, and in the city of New York to the receiver of taxes thereof, on or before the thirty-first day of December in said year; and any bank or banking association failing to pay the said tax as herein pro- vided shall be liable by way of penalty for the gross amount of the taxes due from all owners of the shares of stock, and for an additional amount of one hundred dollars for every day of delay in the payment of said tax. Every bank or banking association so paying the taxes due upon the shares of its stock shall have a lien on the shares of stock and on all property of the several share owners in its hands, or which may at any time come into its hands, for reimbursement of the taxes so paid on account of the several shareholders, with legal interest; and such lien may be enforced in an appropriate manner. The tax hereby imposed shall be distributed in the following manner : The board of supervisors of the several counties shall ascertain the tax rate of each of the several town, city, village, school and other tax districts in their counties, respectively, in which the shares of stock of banks and banking associations shall be taxable, which tax rates shall include the proportion of state and county taxes levied in such districts, respectively, for the year for which the tax is imposed, NEW YORK TAX LAW. 54a and the proportion of the tax on bank stock to which each of said districts shall be respectively entitled shall be ascertained by taking such proportion of the tax upon the shares of stock of banks and banking associations, taxable in such districts, respectively, under the provisions of this act as the tax rate of such tax district shall bear to the aggregate tax rates of all the tax districts in which said shares of stock shall be taxable. The clerk of the several cities, villages, and school districts to which any portion of the tax on shares of stock of banks and banking associations to be distributed under this act shall, in writing and under oath, annually report to the board of supervisors of their respective counties, during the first week of the annual session of such board, the tax rate of such city, village and school district for the year prior to the meeting of each such board. The said board of supervisors shall issue their warrant or order to the county treasurer on or before the fifteenth day of December in each year, setting forth the number of shares of bank stock taxable in each town, city, village, school and other tax district in said county, in which said shares of stock shall be taxable, the tax rate of each of said tax districts for said year, the proportion of the tax imposed b}^ this act to which each of said tax districts is entitled, under the provisions hereof, and commanding him to collect the same, and to pay to the proper officer in each of such districts the proportion of such tax to which it is entitled under the provisions of this act. The said county treasurer shall have the same powers to enforce the col- lection and payment of said tax as are possessed by the officers now charged by law with the collection of taxes, and the said county treasurer shall be entitled to a commission of one per centum for collecting and paying out said monies, which commission shall be deducted from the gross amount of said tax before the same is dis- tributed. In issuing their warrants to the collectors of taxes, the boards of supervisors shall omit therefrom assessments of and taxes upon the shares of stock of banks and banking associations. A1J assessments of the shares of stock of banks and banking associations made on or after January first, nineteen hundred and one, and prior to the passage of this act, shall be null and void, and new assessments thereof shall be made agreeably to the provisions of this act. Pro- vided, that in the city of Xew York the statement of bank assessment and tax therein provided for shall be made by the board of tax com- missioners of said city, on or before the fifteenth day of December in each year, and by them forthwith mailed to the respective banks and banking associations located in said city, and a certified copy thereof sent to the receiver of taxes of said city. The tax shall be paid by the respective banks in said city to the said receiver of taxes on or before the thirty-first day of December in said year, and said tax shall be collected by the said receiver of taxes and shall be by him paid into the treasury of said city to the credit of the general fund 54b NEW YORK TAX LAW. thereof. This act is not to be construed as an exemption of the real estate of banks or banking associations from taxation. Ani'd by eh. 550 of 1901. In effect April 25, 1901. Am'd by ch. 126 of 1902. In effect March 13, 1902. Am'd by ch. 267 of 1903. In effect April 24, 1903. Constitutional. See Matter of Jenkins, 47 App. Div. 394. 25. Individual banker, how assessed. Every individual banker doing business under the laws of this state, must report before the fifteenth day of June under oath to the assessors of the tax district in which any of the capital invested in such bank- ing business is taxable, the amount of capital invested in such banking business in such tax district on the first day of June pre- ceding. Such capital shall be assessed as personal property to the banker in whose name such business is carried on. 26. Notice of assessment to bank or banking association. The assessors of every tax district shall within ten days after they have completed the assessment of the stock of a bank or banking association, give written notice to such bank or banking association of such assessment of the shares of its respective shareholders and no personal or other notice to such shareholders of such assessment is required. 27. Reports of corporations. The president or other proper officer of every moneyed or stock corporation deriving an income or profit from its capital or otherwise shall, on or before June fifteenth, deliver to one of the assessors of the tax district in which the company is liable to be taxed and, if such tax district is in a county embracing a portion of the forest preserve, to the comptroller of the state, a written statement specifying: 1. Th real property, if any, owned by such company, the tax district in which the same is situated and, unless a railroad cor- poration, the sums actually paid therefor. 2. The capital stock actually paid in and secured to be paid in excepting therefrom the sums paid for real property and the amount ol Much capital stock held by the state and by any incor- porated literary or charitable institution, and 3. The tax district in which the principal office of the company is situated or in case it has no principal office, the tax district in which its operations are carried on. Such statement shall l:e verified by the officer making the same to the OiTect that it is in all respects just and true. If such state- NEW YORK TAX LAW. 55 merit is not made within twenty days after the fifteenth day of June, or is insufficient, evasive or defective, the assessors may compel the corporation to make a proper statement by man- damus. Corporation may tie assessed, though no statement made. It is objected that the commissioners had no power to make any assess- ment. The delay in making the statement was the fault of the relator. Corporations may be assessed, althougQ no statement is made. People y. Commissioners, 76 N. Y. 04, 75. Statement not conclusive. The statute does not expressly nor impliedly make the statement required of corporations conclusive, and such rule would be unjust. They are inter- ested, and there is no more reason why they should be permitted to usurp the province of the commissioners than there is in the case of any other taxpayer. It is the judgment of the assessors that the law requires. Id. 75; People v. Barker, 16 Misc. 252. 28. Penalty for omission to make statement. In case of neglect to furnish such statements within thirty days after the time above provided, the company so neglecting shall forfeit to the people of this state for each statement so omitted to be fur- nished, the sum of two hundred and fifty dollars, and it shall be the duty of the attorney-general to prosecute for such penalty npon information which shall be furnished him by the comp- troller. Upon such statement being furnished and the costs of the suit being paid, the comptroller, if he shall be satisfied that such omission was not willful, may, in his discretion, discontinue such suit. 29. Assessment of real property of nonresident. The real property of nonresidents of the tax districts shall be designated in a separate part of the assessment-roll and if it be a tract subdivided into lots or parts of a tract so subdivided, the assessors shall: 1. Designate it by its name, if known by one, or if not distin- guished by a name or the name is unknown, state by what lands it is bounded. 2. Place in the first column the numbers of all unoccupied lots of any subdivided tract, without the names of the owner, 5fl NEW YORK TAX LAW. beginning at tlie lowest number and proceeding in numerical order to the highest, but the entry of the name of the owner shall not affect the validity of the assessment. 3. In the second column and opposite the number of each lot, the quantity of land therein. 4. In the third column and opposite the quantity, the full value thereof. 5. If it be a part of a lot, the part must be distinguished by boundaries or in some other way by which it may be identified. If any such real property be a tract not subdivided or whose subdivisions can not be ascertained by the assessors, they shall certify in the roll that such tract is not subdivided, or that they can not obtain correct information of the subdivisions and shall set down in the proper column the quantity and valuation as herein directed. If the quantity to be assessed is a part only of a tract, that part, or the part not liable must be particularly described. Description of lands. It is unnecessary to add words indicating that the lands are thus as- sessed as the lands of nonresident owners. People v. Bug, 13 Abb. N. C. 169. An accurate designation or description of the land assessed is essential to the validity of the assessment. The assessment of nonresident 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. * * * An assessment of nonresident land is fatally defective and void, if it con- tain such a falsity in the designation or description of the parcel assessed, as might probably mislead the owner and prevent him from ascertaining by notices that his land was to be sold or redeemed. Tallman v. White, 2 N. Y. 66, 70. A reasonably accurate designation or description of the land assessed and sold is necessary m order to give validity and effect to the conveyance. Zink v. McManus, 121 N. Y. 259, 265. 30. Surveys and maps of nonresident real property. If the assessors shall deem it necessary to have an actual survey made, to ascertain the quantity of any lot or tract of nonresident real property divided by a town line, they shall notify the supervisor, who shall cause the necessary surveys to be made at the expense of the town. If a part only of a tract of real property is liable YOEK TAX LAW. 67 to taxation as nonresident and the assessors can not otherwise designate such part, 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 such part. One of such maps shall be delivered to the county treas- urer and by him to be transmitted to the comptroller in case the county in which the land is situated embraces a part of the forest preserve; and in other counties it shall be retained by him. The other map shall be delivered to the assessors, who shall then complete the assessment of the tract and deposit the map in the town clerk's office for the information of future assessors. Thje expense of making such survey shall be immediately repaid to the supervisor out of the county treasury and added by the board of supervisors to the tax on such tract, distinguishing it from the ordinary tax. 31. Corporations, how assessed. The assessors shall assess corporations liable to taxation in their respective tax districts upon their assessment-rolls in the following manner: 1. In the first column the name of each corporation, and under its name the amount of its capital stock paid in and secured to be paid in; the amount paid by it for real property then owned by it wherever situated; the amount of all surplus profits or reserve funds exceeding ten per centum of their capital, after deducting therefrom the amount of said real property and the amount of its stock, if any, belonging to the state and to incor- porated literary and charitable institutions. 2. In the second column the quantity of real property, except special franchises, owned by such corporation and situated within their tax district. 3. In the third column the actual value of such real property, except special franchises. 4. In the fourth column the amount of the capital stock paid in and secured to be paid in and of all of such surplus profits or reserve funds as aforesaid after deducting the sums paid out for all the real estate of the company wherever the same may be situated and then belonging to it, and the amount of stock, if any, belonging to the people of the state and to incorporated literary and charitable institutions. 5. In the fifth column the value of any special franchise owned by it as fixed by the state board of tax commissioners. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. 58 KEW YOEK TAS LAW. .Requirements of the statute mandatory. These provisions of the statute are all of them mandatory. The lan- guage employed in the statute is "they shall enter" these things in th assessment-roll, and nothing short of a strict compliance with the require- ments of the statute will excuse them. The effect of these provisions of the statute is to require the assessors to put the real estate of the corpo- ration 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 specified by the second subdivision * * * which requires them to enter in the second column the quantity of real estate owned by such com- pany and situated within their town or ward, and, in the third column, the actual value thereof, estimated as In other cases. This Is to enable the assessment to be made to conform to the provisions of the sixth sec- tion of Revised Statutes, 389, which requires " real estate of all incorpo- rated companies to be assessed in the town or ward in which the same shall lie, in the same manner as the real estate of individuals." Not so as to the real estate owned generally by the corporation; there is nothing in any of the provisions of the statutes requiring the assessors to carry into the assessment-roll the quantity of real estate generally owned by such corporation or to assess the value thereof. * * * This scheme of the statute is to have placed in the assessment-roll tht amount of capital paid in and secured to be paid in, and the amount of its capital paid out for real estate then belonging to such company, wherever the same may be situated, together with the amount of surplus funds exceeding ten per cent, of their capital after deducting therefrom the amount paid for its real estate, and to incorporated literary and charitable institutions, and these are to be made the basis of the assessment; and, as there is no provision for carrying any general assessment of the value of all the real estate, wherever situated, into the assessment-roll, It is apparent that the assessed value of the real estate generally, so far as it is to be taken into the account in ascertaining what assessment shall be made upon its capital, is the price paid for such real estate, and the price paid is to be deducted from its estimated capital; and this 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 for It. People v. Board of Assessors, 39 N. Y. 84. Each piece of property is to be estimated in connection with Its position and the business and profit to be derived therefrom. People v. Barker, 4. N. Y. 70, 77. Bailroad lands. The town in which the land of a railroad corporation lies. Is as much the town in which such corporation is liable to be taxed, as is the town in which is its principal office. In the first only, can its real estate in that town be assessed. In the last only, can its personal property and sucn land as lies within it be assessed. People v. Cassity, 46 N. Y. 46, 56. NEW YOKE TAX LAW. 69 32. Assessment of agent, trustee, guardian or executor If a person holds taxable property as agent, trustee, guardian, exec- utor or administrator, he shall be assessed therefor as such, with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment. Property of a trust or estate. The title to real property is always vested IB some person or corporation, either absolutely or in trust, and the statute requires the assessment to be made to the owner, and it is irregular and unauthorized to make an assessment to an estate. * * * When a person is a trustee, the statute is very specific that he shall be assessed as such \vith the addition to bis name of his representative character. Trowbridge v. Horan, 78 N. Y. 439, 442. An assessment to the estate of a deceased person, in the case of non- resident lands, is not a valid assessment any more than in the case of lands owned by residents of the town. Cromwell v. McClean, 123 N. Y. 474, 487. 33. Assessment of omitted property. The assessors of any tax district shall, upon their own motion, or upon the application of any taxpayer therein, enter in the assessment-roll of the current year any property shown to have been omitted from the assessment-roll of the preceding year, at the valuation of that year, or if not then valued, at such valuation as the assessors shall determine for the preceding year, and such valuation shall be stated in a separate line from the valuation of the current year. Construction of act. Whatever the duty of ascertaining whether any land or property has been omitted may be, when that is ascertained and the application made, there is no discretion to be exercised by the assessors. They are to do a specific thing, which is a ministerial act, to enter the property upon the assessment-roll at the valuation of the preceding year, if it was then valued, or, if not, at the valuation of the year preceding that. If the property was not valued in one of those years, the assessors have no power to enter it upon the assessment-roll. People v. Goff, 52 N. Y. 434, 430. TTotice must be given to person so assessed. The act says that " whenever it shall appear to the assessors " that an omission mentioned in the act has been made, they may assess the omitted CO NEW YOEK TAX Liw. property for the then current year, but I can not suppose It was Intended that this might be done without some form of notice. Id. Petition must be presented and property entered before August 1st. It was- obviously contemplated that the petition in such cases must be presented when the assessors had power to put the names of taxpayers upon the roll for the current year, and not after they had lost all power to amend the assessment-roll by adding names or property of any kind whatever. Id. See People v. Assessors, 92 N. Y. 430. 34. Debts owing to nonresidents of the United States, how assessed. Every agent in any county of a nonresident creditor having debts owing to him, taxable in any county of the state, shall annually, on or before June first, furnish to the county treasurer of the county where the debtor resides, a true and accurate statement verified by his oath, of such debts owing on the first day of May next preceding in each town or ward in such county. The county treasurer shall, immediately upon the re- ceipt of such statement, make out and transmit to the assessors of every tax district in the county in which any such debtor resides, a copy of so much of such statement as relates to the tax district of such assessors, with the name of the creditor. The assessors on receipt of such statement from the county treasurer shall, within the time in which they are required to complete the assessment-roll, enter therein the name of such nonresident creditor, and the aggregate amount due him in such tax district on the first day of May next preceding, in the same manner as other personal property is entered on the roll, adding the name of the debtor owing such debt. Any agent neglecting or refusing without good cause to furnish such statement to the county treasurer shall forfeit to the county in which the debtor resides the sum of five hundred dollars, recoverable by the district attorney, if the existence of such debts was known to the agent. 35. Notice of completion of assessment-roll. The assessors shall complete the assessment-roll on or before the first day of August, and make out one copy thereof, to be left with one of their number, and forthwith cause a notice to be conspicuously posted in three or more public places in the tax district, stating that they have completed the assessment-roll, and that a copy YORK TAX LAW. 61 thereof has been left with one of their number at a specified place, where it may be seen and examined by any person until the third Tuesday of August next following, and that on that day they will meet at a time and place specified in the notice to review their assessments. Upon application by a nonresident owner of real estate, having real estate in more than one tax district, the assess- ors may fix a time subsequent to the third Tuesday in August, but not later than the thirty-first day of August, for a hearing and to review their assessment. In any city the notice shall conform to the requirements of the law regulating the time, place and manner of revising assessments in such city. During the time specified in the notice the assessor with whom the roll is left shall submit it to the inspection of every person applying for that purpose. Am'd by ch. 385 of 1904. In effect April 26, 1904. Roll can not be changed after August 1st, as to noncomplainants. But the power of review, or modification, does not extend to assess- ments against which no complaint is made; as to noncomplaints, the roll as completed on the 1st day of August, is final, as to persons, property and valuation Clark v. Norton, 58 Barb. 434, 436. Boll may be in detached sheets; may be recopied after " grievance day." There is nothing In any of these provisions of the statute which requires that the roll, as originally completed for review, shall be made out in a single volume, or upon sheets of paper attached together, or which forbids that it should be made out in parts or upon detached sheets, which, when brought together, constitute the roll, completed for the purpose of review. Least of all is there anything to forbid the re-engrossment of the roll after the correction of review day. People v. Clapp, 64 Hun, 547. Notices must be posted " forthwith." This notice to the taxpayers, and the opportunity to examine the roll and to correct the errors contained therein, is essential to the validity of the tax. * * * These are not cases in which public officers are presumed to have done their duty. It must appear that everything was done which the statute makes essential to the due execution of the power intrusted to them. Held, that notices posted five days rendered the assessment void. Wheeler v. Mills, 40 Barb. 644, 646. Liability to pay tax fixed upon completion of assessment-roll. If a person owns personal property and is assessed therefor upon this roll, and should by any means lose it the day after the delivery of the roll, be is, nevertheless, liable to taxation upon the assessment. If assessed for real estate, the principal value of which consists of buildings, and the latter are destroyed, the liability to taxation is not thereby affected. It is. I think, apparent from the various provisions of the statute, that in respect to both real and personal property owned by a resident of the 62 NEW YOEK TAX LAW town or ward where the former is situate that the tax is imposed upon th person of such owner on account of the ownership of such property, and his liability to such tax is conclusively fixed by the completion and delivery of the roll. Rundell v. Lakey, 40 N. Y. 513, 517. 36. Hearing of complaints. The assessors shall meet at the time and place specified in such notice, and hear and determine all complaints in relation to such assessments brought before them, and for that purpose they may adjourn from time to time. Such complainants shall file with the assessors a statement, under oath, specifying the respect in which the assessment com- plained of is incorrect, which verification must be made by the person assessed or whose property is assessed, or by some person authorized to make such statement, and who has knowledge of the facts stated therein. The assessors may administer oaths, take testimony and hear proofs in regard to any such complaint and the assessment to which it relates. If not satisfied that such assessment is erroneous, they may require the person assessed, or his agent OP representative, or any other person, to appear before them and be examined concerning such complaint, and to produce any papers relating to such assessment with respect to his property or his residence for the purpose of taxation. If any such person, or his agent or representative, shall willfully neglect or refuse to attend and be so examined, or to answer any material question put to him, such person shall not be entitled to any reduction of his assessments. Minutes of the examination of every person examined by the assessors upon the hearing of any such complaint shall be taken and filed in the office of the town or city clerk. The assessors shall, after said examination, fix the value of the property of the complainant and for that pur- pose may increase or diminish the assessment thereof. Effect of failure to meet, etc. Section 5, chapter 176 of the Laws of 1851, provides that in case of the neglect of the .assessors to meet for review, as required by the statute, any person aggrieved by the assessment may appeal to the board of super- visors at their next annual meeting, who shall have power to review and correct such assessment. The consequences of an omission by the assessors to hold the meeting are thus expressly declared, and would seem to deprive such omission of any other effect thau that given to it by this 63 section. * It must be assumed that the taxpayers know the law of the State in respect to the time and method of assessing and levying taxes; and if they are presumed to know the provisions for the review of assessments, they must be equally presumed to know thS remedy given by the law for an omission to hold a meeting for such review. People v. Turner, 117 N. Y. 227, 238. After notice given the roll can not be changed, even to correct a clerical error. In People v. Forrest, 96 N. T. 544, the assessors intended to assess C. for $40,000, but by mistake entered it at $4,000, and it remained so until after the notice was posted. Later they raised it to $40,000. C. appeared on review day and demanded that the assessment be reduced to $4,000, whi<4h was refused. Upon certiorari the court reduced the assessment. The court say: " Even a clerical error, if it affects the substantial rights of a party, is not corrected by the courts without notice to him, and that for such a full and regular period as the law prescribes." Persons who are not taxable or whose property is wholly exempt need not appear on " grievance day." The law confers upon them (the assessors) no power over persons who are not taxable inhabitants within their town; neither does it give them any jurisdiction over property which is not the subject of taxation therein. The principle is now well esablished that when assessors place upon the assessment-roll of their town the name of a person who is not a taxable inhabitant therein, the assessment is absolutely void, and they are liable to an action by the party aggrieved. * * * It is claimed by the, assessors that no proof was presented to them on review day. * * * The law does not require this to be done by a person whose property is not liable to taxation. By illegally placing it on the assessment-roll they can not impose upon bim the duty of appearing before them and making proof of the wrongful act. Lapolt v. Maltby, 10 Misc. Rep. 330, 332. It is quite true that if the $1,000 pension money paid upon this property had covered its full value and left no margin of value beyond that amount, the whole property would have been exempt from taxation, and the peti- tioner would not in that event have been a taxable inhabitant of the city of Schenectady, and the assessors would have acquired no jurisdiction either of her person or property, to make an assessment against her. Matter of Peek, 80 Hun, 122. TTncontradicted evidence conclusive. The question involved here has often been presented to the courts of this State, and the result of all the decisions is that where the evidence adduced before the assessors stands uncontradicted, they must base their action upon it, and are not at liberty to disregard It In re Plumb, 19 N. Y. Supp. 78. 64 NEW YORE TAX LAW. Persons assessed need not attend personally. They were clothed with no authority to require the personal attendance of the relator before them, and ignore his proofs because he failed to attend. The question before them was not one which the statute submits to their judgment, or of which they can be presumed to have any personal cognizance. On the contrary, it was a question to be determined by testi- mony, and in its decision the defendants acted judicially, and had no authority to dtregard the evidence. Id. General rule. First. That as to matters relied upon to exempt a person or his prop- erty from taxation, which, from their nature, are only known to him or the witness he may produce, where there is no evidence impairing materially the force of it known or proved to the assessors, the evidence on the part of the person assessed concludes the assessors, and they must assume the matters sworn to to be true, and correct the roll accordingly. Second. If the assessors know of facts, or they are proved before them, rebutting or essentially qualifying the evidence on the part of the person assessed, and he does not, on being informed of the facts which are known to the assessors, satisfactorily rebut or explain them, they are not con- cluded by his evidence. Third. The assessors are not in any case concluded by the opinion of witnesses as to the value of either real or personal property, unless the evidence on the part of the persons assessed is the only evidence before them, and they have no information or evidence that leads them to differ- ent or higher estimates. People v. City of Oswego, 5 Hun, 117. Assessors act judicially. They act judicially in fixing such value, and are called upon to pasa upon the evidence adduced before them, and where they have no ground, in such evidence, to fix a valuation different from that sworn to by the person applying for such reduction, they are bound, I think, to follow hi* statement under oath. People v. Howland, 61 Barb. 273, 284. Filing an affidavit not sufficient. A. presented to and left with the assessors the affidavit of W. which was to the effect that the value of his personal estate, including his bank stock, after deducting his just debts and property invested in the stock of corporations or associations liable to be assessed therefor, and his invest- ments in the obligations of the United States, did not exceed the sum of one dollar. Held, there was an entire failure to comply with the statute. People v. Maynard, 7 Misc. Rep. 295. Examination; refusal to answer. Q. On what grounds do you demand a reduction of your personal assess- ment? A.. That I am in debt. Q. What is the nature of your indebtedness; of what does it consist? A.. Notes and other evidences of debt. Q. What is the amount of your indebtedness? A. Eighteen to uiueteen thousand YORK TAX LAW. 65 dollars. Q. To whom are you owing this money? A. I decline to answer. The assessors in pursuing the inquiry which they made and to which the relators refused to respond, were exercising their power within the purpose of the statute providing for the examination by them. Id. Complainant made a statement to the assessors to the effect that she had no assessable personal property exceeding three dollars. On her examination she was examined on oath as to what disposition she had made of the proceeds of some mortgages which she had owned some years before, and * * * she answered " I can't or I won't answer where I invested money received on mortgages." While assessors can not be permitted to exercise inquisitorial power to gratify curiosity, .or to serve a purpose not legitimately in view, the circumstances which may Justify an extension of an examination beyond the ordinary are for them, acting in good faith, to determine. It can not well be said that in their examination of the relator they exceeded the bounds of propriety. People T. Hall, 83 Hun, 375. Assessors to determine what portion of taxpayer's property is exempt. It follows that when part of a taxpayer's property is exempt by law from taxation and a portion of the same is liable to be taxed, the assessors must act judicially in determining the portion to be assessed and taxed. Matter of Peek, 80 Hun, 122, 125. Residents must present their grievances. A person subject to taxation in a particular place may well be held liable for an erroneous assessment, if he neglects to examine the rolls and obtain correction of errors therein. McLean v. Jephson, 123 N. Y. 142, 148. A person * * * failing to appear before the board of assessors on what is known as grievance day, is guilty of such laches as to warrant the court in refusing to grant him any relief in the premises. People T. Dolan, 126 N. Y. 166, 170. Nonresidents not obliged to attend. A nonresident having no taxable property in such locality and no Just reason to believe he has been taxed, is under no such obligation. * * * He may safely rely upon his immunity from taxation in any place where he does not reside, and is not compelled to anticipate and thwart the act of public officers proceeding without authority of law in such places. * * * The published notices of the completion of the assess- ment-rolls required by the statute, are intended for the information of the taxpayers within the jurisdiction of the particular assessment officers, and can have no operation upon nonresidents of such locality, who have no property liable to taxation therein. McLean v. Jephson, 123 N. Y. 142, 148. Nonresidents may waive error. In Hilton v. Fonda, 86 N. Y. 339, where the plaintiff was a nonresident, but was assessed as a resident, for real property, and his agent appeared 4 9 66 NEW YORK TAX LAW. before the board and asked to Lave the assessment reduced, and obtained a reduction, and made no objection to the assessment on the ground of nonresidence, it was held that he had waived his right to object, and the assessment was sustained. This decision was followed in Mutter of McLean, 138 N. Y. 158. When taxpayer may appear by attorney, instead of In person. Under chapter 176 of the Laws of 1851, as amended, * * * it may be that in a proper case the assessors might insist upon his personal appear- ance and examination, if necessary. If he is seeking to escape taxation because he does not possess taxable property of the value fixed by them, or because of nonresidence, or for some other reason, which is peculiarly within his personal knowledge, there might be great propriety in requiring him to appear in his own person in order that the assessors might probe his conscience by an examination under oath as to the extent of his possessions, or as to any other material fact as to which he alone may be able to give the most reliable information. They can not be compelled to act upon hearsay testimony, but have the right to demand the best evidence obtainable. But even in such cases if a personal appearance is impracticable on account of unavoidable absence, or sickness or other sufficient cause, the taxpayer can not be denied the opportunity to present his grievance by attorney, with the proofs to support it. Matter of Corwin, 135 N. Y. 245, 252. There is no reason why the party aggrieved in such a case may not act by an agent who has sufficient knowledge of the facts to present the proofs, and if the party should be absent from the State, or confined by illness to his house for several months, it would be a very narrow construction oT the statute to bold that he could not appear and make the application under that section by an agent or attorney who had sufficient knowledge of the matter. People v. Barker, 140 N. Y. 437, 440. Complainant must comply with the statute. As he did not comply with the statute, he had no right to have the deduction claimed by him made, even had his examination shown him clearly entitled to it Vose v. Willard, 47 Barb. 320, 326. Complainant should be advised of any proof of value which the assessors intend to consider. There are no distinct rules of practice especially established for the hear- ing of applications of this character, but it is quite obvious that it would have been but fair, and eminently proper, that the applicant should have been advised that these affidavits were a portion of the evidence, and would be considered, if such was the intention of the assessors. People v. How- land, 61 Barb. 273, 286. Debts claimed for deduction must be clearly shown. The very object of the examination is to ascertain what amount the applicant should be assessed for, according to law. If he claims to be YOSK TAX LAW. 6? Indebted to a large amount, or any amount, and Is unable to tell what persons he is owing, who his creditors are, and to what amount he is indebted to each, or near the amount, it would be quite safe for the assessors to assume, and to act upon the assumption, that the claim was a mere pretense to avoid the payment of his just and proper share of the public burthens. Vose v. Willard, 47 Barb. 320, 326. Assessors' action is judicial. Their action is judicial, and to be governed by the evidence before them. People v. Ferguson, 38 N. Y. 89, 92. It is the judgment of the assessors that the law requires. People v. Commrs., 76 N. Y. 64, 75. Whether the amount they taxed was in excess of the amount actually due, is a question not before the court. In determining that amount, the assessors acted judicially, and their assessment was conclusive until set aside by a proceeding instituted for that purpose. People v. Halsey, 37 N. Y. 344. Assessors to act on their own judgment. In the first place they form their own judgment of the value of each piece of real estate and place it in the third column of their assessment-roll. This judgment they fo m irom the best inform tion in their pew r, d rived from their own knowledge and experience, and from such comniuni 'atioiis as they may confide in. * * * After the examination is taken, and after hearing such further evidence as may be given, " they shall fix the value at such sum as they may deem just under the rule prescribed by section 20 of this title." * * * I am quite satisfied, therefore, that the assessors acted legally in deciding upon their own judgment, not giving full credit to the opinions or statements contained in the examination of the relator'a vice-president, if their judgments were not convinced thereby. People v. Barker, 48 N. Y. 70, 76. False statement to reduce asn A person, who, in making any statement, oral or written, which is required or authorized by law to be made as the basis of imposing any tax or assess- ment, or of an application to reduce any tax or assessment, willfully makes, as to any material matter, any statement which he knows to be false is guilty of a misdemeanor. Penal Code, 485. Failure of assessors to meet on grievance day is not a jurisdictional defect. Matter of Young, 26 Misc. 186. Statement may be made by authorized agent of person assessed, upon in- formation and belief. People ex rel. West Shore R. R. Co. v. Johnson, 29 App. Div. 75. 37. Correction and verification of tax-rol'. When the assessors, or a majority of them, shall have completed their roll, they shall severally appear before any officer of their county, authorized by law to administer oaths, and shall severally make and subscribe before such officer 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 68 NEW YORK TAX LAW. situated in the tax district in which we are assessors, 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, and with the exception of those cases in which the value of any special franchise has been fixed by the state board of tax commissioners, we have estimated the value of the said real estate at the sums which a majority of the assessors have decided to be the full value thereof; and, also, that the said assessment-roll contains a true statement 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, re- spectively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full value thereof, according to our best judgment and belief," which oath shall be written or printed on said roll, signed by the assessors and certified by the officer. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. Two assspsoT-3 in 07 verify roll. The statute, in case of the neglect of any assessor, from any cause, to perform his duties, authorizes the other assessors to do so, and they are required to certify with the a'sessm nt-roll the name of the delinquent, and the cause of the omission. There is no doubt of the authority of the two to act where a third one neglects to do so. Coleman v. Shattuck, 62 N. I. 348, 360. If sworn to earlier, it is a nullity. The affidavit of the assessors to the assessment-roll before us was made on the 29th of July, although it purported to have been made on the 26th of that month. But the assessors could not by law then make the affidavit required. * * * The affidavit was a nullity, and the defect appearing on the face of the paper by the date of the jurat, it conferred no jurisdiction upon the board of supervisors to impose a tax upon persons or property named therein. Westfall v. Preston, 117 N. Y. 349, 354. Assessors must follow statute strictly. Their adjudication concludes no one, until it is recorded in the manner prescribed by law. In making the record, they act ministerially. The statute prescribes the principle and the manner in which the assessment shall be made, and the precise evidence of the acts of the assessors, in both particulars. Thfs is furnished by the certificate alone. Van Rens- selaer v. Witbeck, 7 N. Y. 517, 521. That all the proceedings prescribed by the law for the assessment of the land for the purposes of taxation, must be substantially, if not strictly, complied with, is a well-settled and a familiar rule. May v. Trap- hagen, 139 N. Y. 478, 481. YORK TAX LAW. 69 Location of the oath on the roll. The statute provides that the oath shall be written on said roll without designating the particular part of the roll in which It shall be thus written. It would seem to be sufficient, if it was anywhere upon the roll, unless it was apparent that it did not cover the entire list Coleman v. Shattuck, 62 N. Y. 348, 359. Venue not necessary. There is nothing in the statute which requires a venue. iu. 861. Any material departure from the form of oath prescribed is fatal. Instead of the language " value of the said real estate has been changed by reason of proof produced before us," the word " hereof " was inserted instead of the words " of proof," so that the language is " with the excep- tion of those cases in which the value of the said real estate has been changed by reason hereof, produced before us, we have estimated the value of said real estate at the sums which a majority of the assessors have decided to be the full and true value thereof." We, therefore, entertain no doubt that this defect in the oath rendered the assessment * * * wholly void. Shattuck v. Bascom, 105 N. Y. 39, 45. Failure to make oath nullifies assessment The defect alleged in the proceedings, viz., that the original assessment- rolls were not verified by the assessors, if established, made all the subse- quent proceedings a nullity. Johnson v. Elwood, 53 N. Y. 431, 435. When oath must be taken. We are of the opinion that the verification of the roll by them after it had been delivered to the supervisor, and before it had been in any way by him produced or acted upon by the board of supervisors, was a com- pliance with the statute, and in this respect and to this extent the pro- visions of the statute, as to the time of verification, are directory only. People v. Jones, 106 N. Y. 330, 332. Assessors may correct roll (except to increase it) at any time before it is delivered to the supervisor. There is nothing in the statute restricting their action in this respect, to the time and place mentioned in the notice, and it seems to me that their general power to make the assessment involves the right to correct It (except possibly to increase the estimate of the property of any one after the roll has been deposited with one of them, for the purpose of inspection, which would then be manifestly unjust), at any time before their roll is delivered to the supervisor. People v. Supervisors, 15 Barb. 607, G14. Deduction of contingent liabilities not authorized. People ex rel. National Surety Co. v. Feitner, 166 X. Y. 129. 38. Filing of roll and notice thereof. In cities the assessment-roll when thus completed and verified shall be filed on or before September first, in the office of the city clerk, there to remain for fifteen days for public inspection. The assessors shall forthwith cause a notice to be posted conspicuously in at least three public places in the trx district and to be published in one or more 70 NEW YORK TAX LAW. newspapers, if any, published in the city, that such assessment-roll has been finally completed and stating that it has been so filed and will be open to pub- lic inspection. At the expiration of such fifteen days, the city clerk shall de- liver such roll to a supervisor of the tax district embraced therein. In towns, when the assessment-roll shall have been thus completed and verified, the assessors shall make two copies thereof, one of which shall be retained by them, for the use of themselves and their successors in office, and the other of which, duly certified by the said assessors to be a copy of said assessment-roll, shall, on or before the fifteenth day of September, be filed in the office of the town clerk, and which shall thereupon become a public record. The assessors shall forthwith cause a notice to be posted conspicuously in at least three public places in the tax district and to be published in one or more newspapers, if any published in the town, that such assessment-roll has been finally com- pleted and stating that such certified copy has been so filed. The said original assessment-roll shall on or before the first day of October be delivered to a supervisor of the tax district embraced therein. Notwithstanding the pro- visions of this section, the board of supervisors of any county may determine the number of copies of the town assessment rolls of the towns of such county to be made, by whom such copies shall be made, the date when the certified copy of the town assessment-roll shall be filed in the office of the town clerk, and the date when the original assessment-roll shall be delivered to the super- visors of the town. Am'd by ch. 358 of 1901. In effect April 17, 1901. Am'd by ch. 279 of 1904. In effect April 13, 1904. Omission to give notice not fatal to the assessment. Nothing which the assessors or common council might do, or omit to do, would be available to abridge the time within which the relator might, under the statute, apply for judicial redress. If the notice was not given, it has been held that such time was unlimited. Matter of Corwin, 135 N. Y. 246, 250. If the notice be not given, the right to review by certiorari remains un- limited as to time. The fifteen days are not set running. The consequence of the omission can not be fatal to the validity of the assessment, but leaves the door open for review, unlimited as to time. People v. Haupt, 104 N. Y. 377, 381. 39. Assessors to apportion valuation of railroad, telegraph, telephone, or pipe line companies between school districts. The assessors of each town in which a railroad, telegraph, tele- phone or pipe line company is assessed upon property lying in more than one school district therein, shall, within fifteen days after the final completion of the roll, apportion the assessed valuation of the property of each of snch corporation among such school districts. Such apportionment shall be signed by the assessors or a majority of them, and be filed with the town clerk within five days thereafter, and thereupon the valuation so fixed shall become the valuation of such property in such school district for the purpose of taxation. In case of failure of the assessors to act, the supervisor of the town shall make such apportionment on request of either the trustees of any school district or of the corporation assessed. The town clerk shall fur- nish the trustees a certified statement of the valuations appor- tioned to their respective districts. In case of any alteration in any school district affecting the valuation of such property, the NEW YORK TAX LAW. 71 officer making the same shall fix and determine the valuations in the districts affected for the current year. Apportionment not to be entered on assessment -roll. It has no relation to general taxation for town purposes. * * * The statute does not make the certificate a part of the roll. It contemplates a separate and distinct paper to be made dut and filed after the roll is completed. People v. Adams, 125 N. Y. 471, 480. (It seems from the wording of the statute that the certificate should be made and filed every year.) 40. Neglect or omission of duty oy assessors. The assessors, in the execution of their duties, shall use the forms and follow the instructions transmitted to them, from time to time, by the commissioners of taxes. If any assessor shall neglect or omit to perform any duty, the other assessors shall perform such duty and shall certify upon the assessment-roll the name of the delinquent assessor, stating therein the cause of such omission, and the assessment-roll, when otherwise made and completed in accordance with the requirements of this article, shall be deemed to be the assessment-roll of all the assessors. If the assessors shall neglect to meet for the purpose of hearing grievances any person aggrieved by the assessment may appeal to the board of supervisors at its next meeting, which shall have the same power to review and correct such assessment as the assessors hare under this article. If any assessor shall refuse or neglect to per- form any duty or do any act required of him by this article, he shall forfeit to the county the sum of fifty dollars, to be recovered by the district attorney. Neglect to rerify rolL In case of willful neglect to make the necessary rerlflcatlon, h win Incur a forfeiture of $50. The object of the verification is to insure fidelity on the part of the officers, and this may be enforced by a prosecution for the penalty. Parish v. Golden, 35 N. Y. 462, 465. Failure to certify the name of delinquent assessor, held not to vitiate assessment. Coleman v. Shattuck, 62 N. Y. 348, 368. Board of supervisors may legalize informal acts. Any such board may, by a two-thirds vote of all its members, legalize the informal acts of any town meeting or village election within such county, and the regular acts of any one or more town or village officers, performed in good faith and within the scope of their authority. L. 1892, chap. 686, 15. Y2 NEW YOEK TAX LA.W. Correction of assessments, and returning of illegal taxes. Any such board may correct any manifest clerical or other error In any assessment or returns made by any one or more town officers to such board, or which may or shall have properly come before such board, for its action, confirmation or review; and cause to be refunded to any person the amount collected from him of any tax illegally or im- properly assessed or levied, and upon the order of the county court it shall refund any such tax. In raising the amount so refunded or necessary to supply the deficiency caused by the correction of any error in such assess- ment, such board shall, in the next ensuing tax levy, adjust and apportion such amount upon the property of the several towns and wards of the county as shall be just, taking into consideration the portion of the State, county, town and ward included therein, and the extent to which such town or ward has been benefited thereby. Such board shall ascertain, fix and determine the amount which any person or corporation is equitably entitled to receive back from any town for taxes paid while the boundary line between towns was in dispute and cause the same to be levied and collected. Id., 16; Matter of Adams, 19 App. Div. 415. Construction of a:t Exempt property Illegal tax. The order of the County Court, which directed the refunding of the tax * * * was reversed by the Supreme Court at General Term on the ground that the County Court had no authority to order the refunding of the tax, and that the determination of the assessors was conclusive unless reversed on certiorari. * * * The illegality complained of was that the property was by law exempt from taxation. This court is unanimously of the opinion that if such exemption is made out, the assessors had no jurisdiction and the tax was not merely erroneously, but illegally assessed, and that in such case the County Court has power to order the refunding of the tax. Williams v. Supervisors, 78 N. Y. 561, 563. The imposition of the tax in question was manifestly illegal, the property upon which it was assessed being by law exempt from taxation. * * * The tax having been illegally and improperly assessed, levied and collected, the case would seem clearly to be one of those for which the act of 1871 (now chap. 686, L. 1892) was intended to provide. * * * It seems to us intended to meet cases of illegal taxation, and those are where a tax has been assessed or levied without authority of law, or in violation of law and has been collected. It furnishes a summary remedy for such cases. In applying to the court for this statutory remedy, no previous action of the board is required to be invoked or shown, but the party aggrieved is to apply directly to the cctort, and the board of supervisors has no discretion in the matter, but is required by the statute to obey the order of the court. Matter of New York Protectory, 77 N. Y. 342, 344, 346. Mandamus lies to compel board to act. When the tribunal which the statute created for the purpose, refused to act, a writ of mandamus was the appropriate means to set it in motion. People v. Supervisors, 70 N T . Y. 22S. 23., YORK TAX LAW. 73 The tax must be paid before the court can order It refunded. This was an illegal tax, so far as it was levied for State purposes, but the power to direct it to be refunded does not come into action until it bas been paid. Matter of the B. M. G. I. Co., 144 N. Y. 232. County judge can not order a tax cancelled. The power to refund a tar once paid * * * does not carry with it the power to cancel the tax before payment or to restrain its collection Id 233. 41. Abandonment of lot divisions. Whenever more than ten years shall have elapsed after the subdivision of any tract of lafc! into lots, plots or sites, with or without proposed streets, the owner of such tract, or of any part thereof composed of two or more contiguous lots may, by an instrument in writing, duly executed and acknowledged and describing such land, disclaim and abandon such subdivision including any streets not opened, accepted or used by the public and which are not necessary for the use of an owner or occupant of any part of said tract; and thereupon such subdivision, as to the lands described in such instrument, shall be deemed abandoned and of no effect; and thereafter the lands described therein shall, for the purpose of taxation, be regarded as a single tract. If a map of such sub- division has been filed in the office of the county clerk or register of deeds, such instrument may be recorded in said office, and a notice of such record shall thereupon be indorsed by the clerk or register upon such map. This section shall not apply to a countv embracing a portion of the forest preserve, 42. Assessment of special franchises. The state board of tax commissioners shall annually fix and determine the valuation of each special franchise subject to assessment in each city, town, or tax district. After the time fixed for hearing complaints the tax com- missioners shall finally determine the valuation of the special fran- chises, and shall file with the clerk of the city or town in which said special franchise is assessed a written statement duly certified by the secretary of the board of the valuation of each special franchise assessed therein as finally fixed and determined by said board; such statement of valuation shall be filed with the town clerk of the re- spective towns within thirty days next preceding the first day of July in each year; and with the clerks of cities of the state within thirty days before the date set opposite the name of each city in the follow- ing schedule. In the city of New York such statement shall be filed with the department of taxes and assessments. Ill YORK TAX LAW. SCHEDULE OF DATES FOR FILING OF ASSESSMENTS OF SPECIAL FRANCHISES. Rochester. Ithaca. Gloversville. New York City. Corning. Oswego. Olean. Cohoes. Dunkirk. Rome. Elmira. TTtica. Little Falls. Niagara' Falls. Newburgh. Amsterdam. Geneva. Johnstown. New Rochelle. Mt. Vernon. Oneida. Buffalo. Jamestown. April 1st. April 1st. April 1st. April 1st. Jupe 1st. June 1st, July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. Oct. 1st. Oct. 1st. July 1st. Dec. 1st. April 1st. Auburn. Schenectady. Hornellsville. North Tonawanda. Syracuse. Ogderisburgh. Troy. Watertown. Lockport. Poughkeepsie. Watervliet. Kingston. Hudson. Binghamton. Middletown. Yonkers. Fulton. Plattsburgh. Tonawanda. Albany. Rensselaer. Cortland. May 1st. June 1st. June 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. July 1st. Oct. 1st. July 1st. July 1st. July 1st. Oct. 1st. July 1st. July 1st. Each city or town clerk shall, within five days after the receipt by him of the statement of assessment of a special franchise by the state board, deliver a copy of such statement certified by him to the assessors or other officers charged with the duty of making local assessments in each tax dis- trict in said city or town and to the assessors of vil- lages and commissioners of highways within their respective towns and villages. The valuations of every special franchise as so fixed by the state board shall be entered by the assessors or other NEW YORK TAX LAW. 73b officers in the proper column of the assessment-roll before the final revision and certification of such roll by them, and become part thereof with the same force and effect as if such assessment had been originally made by such assessor or other officer. If a special fran- chise assessed in a town is wholly within a village, the valuation fixed by the state board for the town shall also be the valuation for the village. If a part only of such special franchise is in a village, or is in a village situated in more than one tax district, it shall be the duty of the village assessors to ascertain and determine what portion of the valuation of such franchise, as the same has been fixed by the state board, shall be placed upon the tax roll for village purposes. The valuation apportioned to the town shall be the assessed valua- tion for highway purposes, and in case part of such special franchise shall be assessed in a village and part thereof in a town outside a village, the commissioners of highways of the town and village shall meet on the third Tuesday in August in each year and apportion the valuation of such special franchises between such town outside the village and such village for highway purposes. In case of disagree- ment between them the decision of the supervisor of the town shall be final. The town assessors shall make an apportionment among school districts at the time and in the manner required by section thirty-nine of this chapter. The valuation so fixed by the state board shall be the assessed valuation on which all taxes based on such special franchise in the city, town or village for state, municipal, school or highway purposes shall be levied during the next ensuing year. It shall not be necessary for the state board of tax commis- sioners to give notice to any person, copartnership, association or cor- poration of the valuation of a special franchise located in any village for village purposes except in a case where such valuation is required to be made for such village purposes by the state board of tax com- missioners. The assessors or other taxing officer, or other local officer in any city, town or village, or any state or county officer, shall on demand furnish to the state board of tax commissioners any informa- 73c NEW YORK TAX LAW. tion required by such board for the purpose of determining the value of a special franchise. This act shall not relate to the assess- ment of special franchises in the city of Buffalo made or to be made by the state board of tax commissioners in the year nineteen hundred and four for the purpose of raising the annual taxes of said city of Buffalo for the fiscal year beginning July first, nine- teen hundred and four. Added by ch. 712 of 1899. In effect Oct. 1, 1899. Am'd by chap. 254 of 1900. In effect March 29, 1900. Am'd by ch. 112 of 1902. In effect March 12, 1902. Am'd by ch. 382 of 1904. In effect April 26, 1904. Power houses does not include power houses, etc., not within lines of street. People ex rel. B. C. R. Co. v. State Board of Tax Com'rs, 174 N. Y. 417. Not objectionable as incapable of execution. People ex rel. B. C. R. Co. v. State Board of Tax Com'rs, 174 N. Y. 417. Section held not in violation of sec. 2, art. 10, of Const. People ex rel. Brooklyn City R. Co. v. State Board of Tax Com'rs, 174 N. Y. 417. 43. Report to state board of tax commissioners. Every per- son, copartnership, association or corporation subject to taxation on a special franchise, shall, within thirty days after this section takes effect, or within thirty days after such special franchise is acquired, make a written report to the state board of tax commissioners con- taining a full description of every special franchise possessed or en- joyed by such person, copartnership, association or corporation, a copy of the special law, grant, ordinance, or contract under which the same is held, or if possessed or enjoyed under a general law, a reference to such law, a statement of any condition, obligation or burden imposed upon such special franchise, or under which the same is enjoyed, together with any other information relating to the value of such special franchise, required by the state board. The state board of tax commissioners may from time to time require a further or supplemental report from any such person, copartner- ship, association or corporation, containing information and data upon such matters as it may specify. Every report required by this section shall have annexed thereto the affidavit of the president, vice-president, secretary or treasurer of the association or corpora- tion, or one of the persons or one of the members of the copartnership making the same, to the effect that the statements contained therein are true. Such board may prepare blanks to be used in making the reports required by this section. Every person, copartnership, association or corporation failing to make the report required by this section, or failing to make any special report required by the state board of tax commissioners within a reasonable time specified by it, shall forfeit to the people of the state the sum of one hundred dollars for every such failure and the additional sum of ten dollars for each day that such XEW YORK TAX LAW. , 73d failure continues, and shall not be entitled to review the assessment by certiorari, as provided by section forty-five of this chapter. 44. Hearing on special franchise assessment. On making an assessment of a special franchise, the state board of tax commission- ers shall immediately give notice in writing to the person, co-partner- ship, association or corporation affected, stating in substance that such assessment has been made, the total valuation of such special fran- chise, and the valuation thereof in each city, town, village or tax District; and that the board will meet at its office in the city of Albany on a day specified in such notice, which must not be less than twenty, nor more than thirty days from the date of the notice, to hear and determine any complaint concerning such assessment. Such no- tice must be served at least ten days before the day fixed for the hearing; and it may be served on a co-partnership, association or corporation, by mailing a copy thereof to it at its principal office or place of business and on a person, either personally or by mailing it to him at his place of business or last known place of residence. Sec- tion thirty-six of this chapter applies so far as practicable to a hear- ing by the state board of tax commissioners under this section. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. 45. Certiorari to review assessment. An assessment of a special franchise by the state board of tax commissioners may be reviewed in the manner prescribed by article eleven of this chapter, and that article applies so far as practicable to such an assessment, in the same manner and with the same force and effect as if the assessment had been made by local assessors; a petition for a writ of certiorari to review the assessment must be presented within fifteen days after the completion and filing of the assessment-roll, and the first posting or publication of the notice thereof as required by law. Such writ must run to and be answered by said state board of tax commissioners and no writ of certiorari to renew any assessment of a special fran- chise shall run to any other board or officer unless otherwise directed by the court or judge granting the writ. An adjudication made in the proceeding instituted by such writ of certiorari shall be binding upon the local assessors and any ministerial officer who performs any 73e NEW YORK TAX LAW. duty in the collection of said assessment in the same manner as though said local assessors or officers had been parties to the proceed- ing. The state board of tax commissioners on filing with the city, town or village clerk a statement of the valuation of a special fran- chise, shall give to the person, copartnership, association or corpora- tion affected written notice that such statement has been filed, and such notice may be served on a copartnership, association or corpora- tion by mailing a copy thereof to it at its principal office or place of business, and on a person either personally or by mailing it to him at his place of business or last known place of residence. Am'd by ch. 254 of 1900. In effect March 29, 1900. Where it is made to appear that the assessments of railroad lands was not excessive and where the action of the assessors was not arbitrary or capricious, the assessment will not be reviewed. Matter of Poughkeepsie v. McNamara, 18 App. Div. 17; 45 N. Y. Supp. (79 St. Rep.) 456. 46. Deduction from special franchise tax for local purposes. If, when the tax assessed on any special franchise is due and pay- able under the provisions of law applicable to the city, town or village in which the tangible property is located, it shall appear that the person, co-partnership, association or corporation affected has paid to such city, town or village for its exclusive use within the next preceding year, under any agreement therefor, or under any statute requiring the same, any sum based upon a percentage of gross earn- ings, or any other income, or any license fee, or any sum of money on account of such special franchise, granted to or possessed by such person, co-partnership, association, or corporation, which payment was in the nature of a tax, all amounts so paid for the exclusive use of such city, town or village except money paid or expended for pav- ing or repairing of pavement of any street, highway or public place, shall be deducted from any tax based on the assessment made by the state board of tax commissioners for city, town or village purposes, but not otherwise; and the remainder shall be the tax on such special franchise payable for city, town or village purposes. The chamber- lain or treasurer of a city, the treasurer of a village, the supervisor of a town, or other officer to whom any sum is paid for which a per- son, co-partnership, association, or corporation is entitled to credit as provided in this section, shall, not less than five nor more than twenty days before a tax on a special franchise is payable, make and deliver to the collector or receiver of taxes or other officer authorized NEW YORK TAX LAW. 73f to receive taxes for such city, town of /illage, his certificate showing the several amounts which have been paid during the year ending on the day of the date of the certificate. On the receipt of such cer- tificate the collector, receiver or other officer shall immediately credit on the tax roll to the person, co-partnership, association or corpora- tion affected the amount stated in such certificate, on any tax levied against such person, co-partnership, association or corporation on an assessment of a special franchise for city, town or village purposes only, but no credit shall be given on account of such payment or certificate in any other year, nor for a greater sum than the amount of the special franchise tax for city, town or village purposes, for the current year; and he shall collect and receive the balance, if any, of such tax as required by law. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. 47. Special franchise tax not to affect other tax. The imposi- tion or payment of a special franchise tax as provided in this chapter shall not relieve any association, co-partnership or corporation from the payment of any organization tax or franchise tax or any other tax otherwise imposed by article nine of this chapter, or by any other provision of law; but tangible property subject to a special franchise tax situated in, upon, under or above any street, highway, public place or public waters, as described in subdivision three of section two shall not be taxable except upon the assessment made as herein provided by the state board of tax commissioners. Am'd by ch. 712 of 1899. In effect Oct. 1, 1899. ABTICLE HL Equalization of Assessment and Levy of Tax. Section 50. Equalization by board of supervisors. 51. Description of real property of nonresidents. 52. Review of assessments against nonresident owners of rents reserved. 53. Correction of errors by board of supervisors. 54. Reassessment of property illegally assessed. 55. Levy of tax by supervisors. 66. Tax-roll and collector's warrant 74 NEW YORK TAX LAW. Section 57. Statement of taxes upon certain corporations by clerk of super- visors. 58. Statement of valuation to be forwarded to comptroller. 59. Abstract of warrant to be furnished county treasurer. 60. Certain errors in roll to be corrected. 50. Equalization by board of supervisors. Subd. 1. The board of super- visors of each county in this state, at its annual meeting, shall examine the assessment-rolls of the several tax districts in the county, for the purpose of ascertaining wnether me valuations in one tax district bear a just relation to the valuations in all the tax districts in the county; and the board may increase or diminish the aggregate valuations of real estate in any tax district, by adding or deducting such sum upon the hundred, as may, in its opinion, be necessary to produce a just relation between all the valuations of real estate in the county; but it shall, in no instance, except as provided in subdivision two of this section, change the aggregate valuations of all the tax districts from the aggregate valuation thereof as made by the assessors. Subd. 2. The board of supervisors in any county of the state having a population of more than fifty-five thousand and less than sixty thousand inhabitants according to the federal enumeration next preceding the passage of this act and which adjoins a city of the first class may, in its discretion, when examining the assessment rolls of the several tax districts of llic county, as above provided, exclude from the tax rolls of said districts, to be prepared by said board, such parcels of real property as have been struck down to the county at a tax sale and not redeemed as provided in section one hundred and fifty-two of this act: No such properties shall be so excluded from said tax rolls except by a resolution of said board adopted at fin annual meeting by a vote of a majority of the members thereof. Whenever such real property is so excluded from the tax rolls by the board the total of the assessed valuations of the real estate of the several tax districts, as the same appear on the completed tax rolls, shall be the aggregate valua- tion of the taxable real estate in the county. Amended by chap. 447 of 1905. Commissioners for equalization of taxes, see chap. 820 of 1896. How comparison to be made. The comparison to be made, in arriving at a result, Is not between the town appealing and the Residue of the county, as an entirety, and tha statute does not so provide; but between the appealing town and the other towns, as distinct and separate organizations and divisions of the county. People v. Hadley, 76 N. Y. 337, 340. The statute relates only to assessments of real estate. Id. Evidence o2 value. We think it quite clear, however, that such price is not in any view competent evidence of value. * * * Prices obtained on publio sales are, for obvious reasons, considered some proof of the value of the property sold, and are receivable as evidence upoa the question of value. The usual method, however, of proving value in legal proceedings is by the testimony of witnesses, expressing their opinions under oath as to such value, based upon their knowledge of the subject-matter, and familiarity with the circumstances bearing upon the question. People v. McCarthy, 102 N. Y. 630, 638-9. 51. Description of real property of nonresidents. The board 1 of supervisors of each county, at its annual meeting, shall exam- ine the assessment-rolls of the several tax districts, and shall KEW YOKE TAX LAW. ?5 make such changes in tlie descriptions of the real property of nonresidents as may be necessary to render such descriptions sufficiently definite for the purposes of collection of taxes by sale thereof. If a sufficiently definite description can not be obtained during the session, the board shall cause the same to be obtained for the next annual session, and the property shall not be taxed until such description is obtained, and shall then be taxed for the year so omitted, in the manner provided for taxing omitted lands. 52. Review of assessment against nonresident owners of rents reserved. If an assessment of taxable rents shall have been made against any person in any tax district of which he is not an actual resident, the board of supervisors of the county shall have the same power and authority in all respects, and it shall be its duty to correct such assessments as to the valuation of such rents and as to the gross amount for which such persons shall be assessed therefor, as the assessors of a tax district have as to the assessment of personal property of an actual resident of such tax district. The board may reduce the amount of any such assessment, if necessary, to make such assessment just when compared with the other assessments of property upon such roll. 53. Correction of errors by board of supervisors. If it shall be made to appear to the board of supervisors cf any county, upon the verified petition of the assessors of any tax district; First. That any property taxable therein has, by any mistake in transcribing or copying the assessment-roll of the preceding year, been placed on the assessment-roll delivered to the super- visor, at a valuation less than actually appearing upon the origi- nal roll signed by the assessors, such board shall insert in the assessment-roll of the current year an assessment of the property upon the valuation equal to the difference between the actual valuation made by the assessors and the amount at which, by such mistake, the property was placed upon the roll of the pre- ceding year, and tax the same at the rate per centum imposed upon property in such tax district in the year in which the mis- take occurred. 76 NEW YORK TAX I.ATV. Second. That any taxable property therein has been omitted from the assessment-roll of the preceding year, such board shall place the same on the roll of the current year at its valuation for the preceding year, to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the preceding year. Third. That taxable property has been omitted from the as- sessment-roll, for the current year, such board shall place the same thereon at a valuation to be fixed by the assessors in their petition, and shall tax the same at the rate per centum of the current year. A copy of the petition under the second or third subdivision of this section, with a notice of the presentation thereof to the board of supervisors, shall be served personally on the per- son alleged to be liable to taxation for the land omitted from the assessment-roll, at least ten days before the meeting of the board of supervisors; and the board of supervisors shall take no action on such petition, unless proof of the personal service of such petition and notice be made to them by affidavit. The board of supervisors shall give to the person alleged to be liable to taxation for such omitted land, an opportunity to be heard, and on such hearing and review the board of supervisors shall have, as to such omitted property all the powers of the assessors of a tax district in reviewing and correcting the assessment-roll. The whole amount of tax levied upon land or property omitted in the tax levy of the preceding year shall be deducted from the aggregate of taxation to be levied on the tax district for the current year before such tax is levied. Board of supervisors can not enter omitted property in roll. If the assessors have omitted a taxpayer, or an item of property liable to taxation, the supervisors can not remedy the omission by amending the assessment-roll. Nor can they legitimately take the fact into considera- tion, for the purpose of increasing the valuation of property in the town or ward where the omission occurred. An ample remedy is provided by statute for an omission from the assessment-roll of land or property legally liable to taxation. People v. Hadley, 1 Abb. N. C. 441, 444. And in Marsh v. Bowen, 12 Abb. N. C. 1, the same decision was made, and the supervisor was held liable in trespass for property sold by the collector, that had been so entered in the roll. YORK TAX LAW; 77 54. Reassessment of property illegally assessed. Whenever by the final judgment of a court of competent jurisdiction, it appears to the board of supervisors that any property liable to taxation in any year was erroneously or illegally assessed, and that by reason of such erroneous or illegal assessment, such property did not become subject to taxation for such year, the board shall place the same on the roll of the current year at the valuation thereof, if any, fixed by the assessors for such pre- ceding year; and in case no valuation was fixed by the assessors, such property shall be assessed by the board at such valuation as they may determine for the preceding year. Before fixing such valuation, the board of supervisors shall give to the owners of such property, at the time of the assessment by the board, a notice of at least five days and an opportunity to be heard, and on such hearing, the board shall have, as to such property, all the powers of the assessors of a tax district in reviewing and correcting an assessment-roll. Such property shall be taxed at the rate per centum of such preceding year. The whole amount of tax on property levied in pursuance of this section shall be deducted from the aggregate of taxation to be levied on the tax district for the current year, before such tax is levied. 55. Levy of tax by supervisors. The board of supervisors of each county shall, at its annual meeting, levy the taxes for the county, including the state tax, upon the valuations as equal- ized by it and estimate and set down in a separate column in the assessment-roll of each tax district therein, opposite to the sums set down as the valuation of real and personal property or property of incorporated companies or of the taxable rents reserved, the sum to be paid as a tax thereon, including the state tax, as fixed by the comptroller. Such assessment-roll shall, when the warrant is annexed thereto, become the tax-roll of the tax district, and a copy thereof shall be delivered to the proper supervisor, who shall deliver it to the clerk of the proper city or town to be kept by him for its use. 56. Tax-roll and collector's warrant. On or before Decem- ber fifteenth, in each year, the board of supervisors shall annex 78 NEW YORK TAX LAW. to the tax-roll a warrant under the seal of the county, signed by the chairman and clerk of the board, commanding the collector of each tax district, to whom the same is directed, to collect from the several persons named in said roll the several sums mentioned in the last column thereof opposite their respective names, except taxes upon the shares of stock of banks and banking associations, on or before the first day of the following February, and further command- ing him to pay over on or before that date, all moneys so collected, appearing on said roll, to the treasurer of the county, if he be a collector of a city or a division thereof, or if he be a collector of a town: 1. To the commissioners of highways of the town, such sum as shall have been raised for the support of highways and bridges therein. 2. To the overseers of the poor of the town, such sum as shall have been levied, to be expended by such overseers for the suuport of the poor therein. 3. To the supervisor of the town, all of the moneys levied therein, to defray any other town expenses or charges. 4. To the treasurer of the county, the residue of the money; so to be collected. If the law shall direct the taxes levied for any local or special purpose in a city or town, to be paid to any person or officer other than those named in this section, the warrant shall be varied so as to conform to such direction. The warrant shall authorize the collector to levy such taxes by distress and sale, in case of nonpayment. The corrected assessment-roll, or a fair copy thereof, shall be delivered by the board of supervisors to the collector of the tax district on or before December fifteenth, in each year. Am'd by ch. 158 of 1901. Am'd also by ch. 550 of 1901. In effect April 25, 1901. Effect of delay. The delay does not Invalidate the warrant The statute Is directory. Bradley v. Ward, 58 N. Y. 401, 408. Assessor's affidavit need not be attached to copy of roll. The warrant and roll constitutes the process, and there Is nothing In the statute requiring such corrected assessor nt-roll, especially when a copy Is used, to contain the affidavit or a copy of it. Id. 40G. See Supervisors v. Belts, 6 N. Y. Supp. 934; 11 N. Y. 392; 2 id. 473; 53 id. 401; 72 id. G14; 114 id. 58G; 2 Hun, 499; 30 id. 010; 30 Barb. 60S; 16 id. 653. YORK TAX LAW. 79 Warrant and roll must be complete and valid on their face to protect the collector. The warrant and roll constitute a process in the nature of an execution, and must be construed together, and the defect of jurisdiction in this case being apparent on the face of the instrument, it was no protection to the collector. Van Rensselaer v. Whitbeck, 7 Is 7 . Y. 517. If the supervisors have exceeded their powers or acted without jurisdic- tion in imposing the tax upon the plaintiff and in issuing a warrant for its collection, they are liable as trespassers. Their powers and jurisdiction in the assessment and collection of taxes are strictly statutory and a strict adherence to the law is necessary to sustain their acts and protect them from liability. * * * The affidavit made a part of the assessment-roll delivered to the collector with the warrant, and as it disclosed the want of jurisdiction in the board of supervisors to act, the process furnished no protection to that officer. Westfall v. Preston, 49 N. Y. 349, 353, 355. In Stroud v. Butler, 18 Barb. 327, the warrant directed the school col- lector to collect five per cent, fees upon the whole amount assessed. The court say: " This, I am inclined to think, was an excess of authority on the part of the trustees, and that the warrant was, therefore, no protection to the defendant (the collector), as the irregularity was apparent on the face of the warrant." Collector is protected if warrant and roll are legal on their face. There was nothing upon the face of the papers to notify the collector of the alleged illegality, and hence it was his duty to execute the warrant, and it is well settled that he would be protected in doing so. L. S. & M. S. Ry. Co. v. Roach, 80 N. Y. 339, 342. See Troy & Lansingburgh R. R. Co. v. Kane, 72 id. 614; The Niagara Elevating Co. v. McNamara, 50 id. 653; Norris v. Jones, 81 Hun, 304. The roll must L~ complete when warrant is signed by the supervisors, and can not be changed after that. In Bellinger v. Gray, 51 N. Y. 610, when the warrant was signed certain assessments were left blank, which it was understood the supervisor of that town was to fill in, which he did. The court say: " The warrant that is to be issued must be annexed to the assessment-roll, as com- pleted, or to a fair copy thereof; and it is without meaning and incapable of execution unless so annexed. * * * It appears to be a necessary result of the several requirements made of the board, that the assessment- roll and warrant in question were neither of them such documents as the law required when they passed from the board and made it incumbent on them to deliver to the collectors. * * * They had not fixed the " cor- rected valuation of real property," or inserted the " total of real and per- sonal property," or extended the tax thereon. All this was done by the defendant, Gray, and he had no legal authority to do it. It could be done only by the board of supervisors in corporate meeting duly convened, and the power was not and could not be delegated. See also Xe-Ha-Sa-Xe Park Ass'n v. Lloyd, 7 App. Div. 359. b(J NEW YOEK TAX LAW. "When replevin can be maintained against collector. The remedy afforded the individual by law in this State whose property is seized to satisfy a tax levied under an unconstitutional law, or levied without authority or jurisdiction to levy it, is clear. He may bring replevin for his property seized to satisfy such tax, or he may, in a proper action, make the collector, or those under whose direction he acts, personally liable for the damages resulting to him by reason of such unlawful seizure. Norris v. Jones, 81 Hun, 304, 308. A tax warrant, regular on its face, issued for the collection of a tax levied under such erroneous assessment, would afford protection to the office* serving it, while a tax warrant issued for the collection of a tax levied under unconstitutional law or without authority of law, would afford no protection whatever. Id. Defendant being a public officer, and justifying under a warrant regular on its face, and in its recitals and commands prima facie authorized and legal, was protected. The Troy & L. Co. v. Kane, 72 N. Y. 614. The tax receiver was not bound to inquire whether the taxes were legally assessed. He was justified by the commands of the warrants in proceeding to issue his warrants for the collection of the taxes specified in the tax-rolls, in case of their nonpayment after due notice. Woolsey v. Morris, 96 N. Y. 311, 315. If the collector seizes the property of A. to satisfy the tax of B., A. can maintain an action of replevin for its recovery. L. S. & M. S. Ry. Co. v. Roach, 80 N. Y. 339, 343. When replevin will not He. The laws seem to be quite uniform in all the States that goods seized on legal process for the collection of a tax by a tribunal having jurisdic- tion of the subject-matter and of the person can not be retaken from the officer by a writ of replevin, even though the warrant may have been issued erroneously or irregularly. Norris v. Jones, above. There was nothing upon the face of the papers to notify the collector of the alleged illegality, and hence it was his duty to execute the warrant, and it is well settled that he would be protected in doing so. And the property which he could take by virtue of such a warrant could not be taken from him in such an action as this. L. S. & M. S. Ry. Co. v. Roach, above. Collector can not seize property transiently upon the land taxed. Without attempting to define the precise reach of this law, I am of the opinion it was not intended to apply to the case of property transiently upon the land taxed and in the possession of the owner for his own pur- poses; and that the collector, in such case, can not by virtue of his war- rant lawfully take the property from the owner's possession for the purpose of satisfying a tax for which he is in no way liable. Id. 344. YOKE TAX EAW. 81 Collector's authority limited. By bis warrant, if necessary to obtain payment, he was authorized to levy upon the goods of the persons named. No other authority was con- fided to him. This authority is special and exceptional. It must be pursued according to its terms. * * * But he had no authority to levy upon the goods of another person to make this sum. * * * He probably had no authority to make such levy and sale, even with the consent of such other person. * * * His authority was limited to two precise acts; first, to receive a voluntary payment; second, if such payment was not made, to levy and sell the goods of the persons named in the tax list. First Nat. Bk. of Sandy Hill v. Fancher, 48 N. Y. 524, 526. "When payment not voluntary. The plaintiff laid a package of money on his desk and forbade the col- lector to take it, claiming that his warrant was not right. The collector levied upon it. The court held the warrant was illegal, and say: " There is no color or ground for saying that the plaintiff made a voluntary pay- ment of the money taken by the collector. The whole course of proceed- ing shows not only that it was not such, but that he expressly forbade the taking, and notified the collector that he would be held responsible therefor. Bellinger v. Gray, 51 N. Y. 610, 620. Construction of statute as to possession of goods. Each individual in the community has notice of the law, and is pre- sumed to understand that if his chattels are by his consent or permission in the possession of another, they can be taken for a tax against the per- son in possession. The law was probably framed to prevent fraud and collusion, and disputes as to title, and each individual in the community may be assumed to have consented that his property shall be subject to the right of the State in this way to enforce the power of taxation. Hersee v. Torter, 100 N. Y. 403, 410. As between the owner of the property seized and the person taxed, the latter ought to have paid the tax, and we see no reason to doubt that if payment is enforced out of another's property in his possession, the true owner has a remedy against the person who ought to have paid it. Id. 410. Owner forbidding sale is no excuse for collector not to sell. In this case it appeared that the defendant had ample property from which the collector could have collected the tax, and, hence, he was not justified in returning the warrant uncollected. He had an actual levy on the property. We do not regard the fact that defendant forbade the sale as an excuse for the collector's neglecting to perform his duty. Crigstrom v. McGregor, 74 Hun, 343, 346. Action of interpleader where collectors of adjoining towns have war- rants for tax on the same property. The action of interpleader was well brought. * * * Complete justice is done by bringing both claimants before the court, ordering the amount It 82 NEW YOKE TAX LAW. of the lawful tax to be paid over to the party who turns out to be In the right, restraining the rival collector from further proceedings, and declar- ing the unauthorized tax, as well as the warrant for its collection, illegal and void. Dorn v. Fox, 61 N. Y. 204, 268, 270. 57. Statement of taxes upon certain corporations by clerk of supervisors. The clerk of each board of supervisors shall, within five days after the tax warrant is completed, deliver to the county treasurer, a statement showing the names, valuation of property and the amount of tax of every railroad corporation) and telegraph, telephone and electric-light line in each tax dis- trict in the county, and on refusal or neglect so to do, shall forfeit to the county the sum of one hundred dollars, to be sued for by the district attorney in the name of the county. 58. Statement of valuation to be forwarded to comptroller. The clerk of each board of supervisors shall, on or before the second Monday in December, transmit to the comptroller, in the form to be prescribed by such comptroller, a certificate or return of the aggregate assessed and equalized valuation of the real and personal estate in each tax district as the valuation of such, real estate has been corrected by such board, and the amount of tax assessed thereon for town, city, school, county and state purposes. Also the names of the several incorporated com- panies liable to taxation in such county, the nature of their business, the amount of the capital stock paid in and secured 1 to be paid in by each, the amount of real and personal property) of each as put down by the assessors, or by it, the amount of taxes assessed on each, and the amount of personal property on which each such corporation is exempt on account of the pay- ment of state taxes on its capital. In the city of New York such report shall be made by the clerk of the board of aldermen, and for the purpose of making such report he may require any) department or board of such city to furnish the necessary information. 59. Abstract of warrant to be furnished county treasurer. On or before the twentieth day of December in each year, the clerk of the board of supervisors shall transmit to the treasurer of the countv an abstract of the tax-rolls, stating the mines of ITisw YORE TAX LA\V.' 83 the collectors, the amount of money which each is to collect, the purpose for \vhich it is to be collected, and the persons to whom and the time when it is to be paid. The county treasurer, on receiving such account, shall charge to each collector the amount to be collected by him. 60. Certain errors in roll to be corrected. The assessment of a non-resident parcel of real estate in the resident portion of the roll, the assessment of a resident parcel of real estate in the non-resident portion of the roll, an error in the name of the owner or occupant or the assessment of a parcel of real estate to the name of a deceased person or to his estate, shall not render the assessment invalid or render the tax levied on the valuation of said real estate invalid. The board of supervisors of each county may at any time before levying, the tax as provided in article three of this act, at the request of the supervisor of the tax district in which the real estate is situ- ated, correct any errors which may Come to his knowledge in the assessment of any parcel of real estate in his district, in either, of the cases mentioned in this section. Added by ch. 171 of 1902. In effect March 15, 1902. AETICLE IV. Collection of Taxes Section 70. Notice by collector. 70a. Notice to nonresidents. 71. Collection of taxes. 72. Collection of taxes assessed against stock in banks and banking associations. 73. Payment of taxes by railroad and certain other corporations. 74. Enforcement of tax against telegraph, telephone and electric light lines. 7-"). Collection of taxes on rents reserved. 76. Collection of unpaid taxes on debts owing to non-residents of the United Slates. 77. Return of warrant for collection of taxes on debts owing to non- residents; neglect, to make return. 78. Remedy of tenant for taxes paid by him. 79. Payment of taxes on part of lot. - 80. Payment of taxes on state lands in forest preserve. 81. Fees of collector. 82. Return by collector of unpaid taxes. 83. Return when collection has been enjoined. 84. Payment of moneys collected. 85. Extension of time' for collection. 86. Appointment of collector in case of vacancy. 87. Wherf 'sheriff shall execute collector's warrant. 88. Satisfaction of collector's bond. 89. Unpaid tax on resident real property to be reassessed. 90. Payment to creditors of the county. 91. Payment of state tax. 92. Accounts of county treasurer with comptroller. 93. Losses by default of collector or treasurer. 94. Receipts for taxes. do. Article, how applicable. 84 NEW YORK TAX LAW. 70. Notice by collector. Every collector, upon receiving a tax roll and warrant, shall forthwith cause notice of the reception thereof to be posted in five conspicuous public places in the tax district, specifying one or more convenient places in such tax district, where he will attend from nine o'clock in the forenoon until four o'clock in the afternoon, at least three days, and if in a city, at least five days, in each week for thirty days from the date of the notice, which shall be the date of the posting or first publication thereof, which days shall be specified in such notice, for the purpose of receiving the taxes assessed upon such roll. The collector shall attend accord- ingly, and any person may pay his taxes to such collector at the time and place so designated, or at any other time or place. In a city, the notice in addition to being posted shall be published once in each week, for two weeks successively, in a newspaper published in such city. On the written demand of a non-resident owner of real prop- erty included in such tax roll, and the payment by such owner to the collector of the sum of twenty-five cents, the collector shall within twenty-four hours after the receipt of such demand mail' in a postpaid envelope directed to such non-resident owner, to the orders to be furnished in such demand, a .statement of the amount of taxes assessed against such property with a notice of the dates and places fixed by him for receiving taxes. Am'd by ch. 342 of 1899. 70a. Notice to non-residents. A person who is the owner of, or liable to assessment for, an interest in real property situated and liable to assessment and taxation in a town in which he is not actually a resident may file with the town clerk of such town a notice stating his name, residence and post-office address, a description of the premises sufficient to identify the same, and if situated in a village or school district, the name of such village and number and designation of such school district. The town cleric shall, within five days after the delivery of the warrants for the collection of taxes in such tax districts, furnish to the collectors of the town, and the collector of each village and school district in which such real property is situated, and such collectors shall within such time apply for, a transcript of all notices so filed, and such collectors shall within five days after the receipt of such transcripts mail to each .person filing such notice, at the post- office address stated therein, a statement of the amount of taxes due on said property. Upon the filing of such notice the town clerk shall be entitled to receive a fee of one dollar from the person offering such notice, which shall be in full for all services rendered hereunder. Added by ch. 338 of 1903. In effect May 6, 1903. 71. Collection of taxes. After the expiration of such period of thirty days, the' collector shall call, at least once, on every person taxed upon such roll, whose taxes are unpaid, at his usual place of residence, if he is an actual inhabitant of such tax district, and demand payment of the taxes charged to him on his property. If any person shall neglect or refuse to pay any tax imposed on him, the collector shall levy upon any personal property in the county belonging to or in the possession of any person who ought to pay the tax, and cause the same to be sold at public auction for the pay- ment of such tax, and the fees and expenses of collection ; and no claim of property to be made thereto by any other person shall be available to prevent such sale. Public notice of the time and place of sale of the property to be sold shall be given by posting the same in at least three public places in the tax district where the sale is to be made, at least six days previous thereto. If the proceeds of such sale shall be more than the amount of such tax, the fees of the collection and the expenses of the sale, the surplus shall be paid YORK TAX LAW. 85 to the person against whom the tax was assessed. If any other person shall claim the surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for the payment of whose tax the sale was made, such surplus shall be paid to such other person. If such claim be contested by the person for the payment of whose tax the property was sold, such surplus shall be paid over by the collector to the supervisor of the town, who shall retain the same until the rights of the parties thereto shall be determined by due course of law, or by agreement in writing made by them and filed with the supervisor. The collector upon payment of the taxes .shall state in the column of the tax roll provided therefor, the date of such, payment, and shall write his name after such date. Amended by ch. 159 of 1901. In effect March 22, 1901. Any personal property can be levied upon and sold, except that; The pay and bounty of a noncommissioned officer, musician or private, in the military or naval service of the United States, or of the State of New York; a land warrant, pension, or other reward, heretofore or here- after granted by the United States, or by a State, for military or naval services; a sword, horse, medal, emblem, or device of any kind, presented, as a testimonial, for services rendered in the military or naval service of the United States, or a State; and the uniform, arms, and equipments, which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution, and from seizure for nonpayment of taxes, or in any other legal proceeding. Code of Civil Procedure, 1393. The possession must be actual, not constructive. Oppressive as such a law is, it should be construed strictly, and no property which is not actually in possession of the party who is taxed should be held liable to seizure. Stockwell v. Veitch, 38 Barb. G50, G52. Selling crops for tax due by landowner. When the contract is simply for cropping or cultivating the land on shares, all the cases agree that the parties become tenants in common of the crops, and that the relation of landlord and tenant does not exist. * * * If the occupier or cultivator is to pay a certain quantity of grain or other article * * * then he is a tenant, and the grain or hay is rent, and the landlord has no interest or title until they are delivered to him as rent Dinehart v. Wilson, 15 Barb. 595, 597. Collector can only sell the interest of the tenant in common who owes the tax. The defendant sold the entire crop, not simply Hookers interest, and it is now insisted that this made him a trespasser ab initio, and Waddell v. Cook, 2 Hill, 47, and Walsh v. Adams, 3 Denio, 125, are cited. These cases are authorities to show that the sheriff makes himself a trespasser if he assumes to sell the entire property upon an execution against one of the joint owners. And the court held that the same rule applied to col- lectors. Dinehart v. Wilson, above. 72. Collection of taxes assessed against stocks in banks ind banking associations. Every bank or banking association 86 NEW YOKE TAX LAW. shall retain any dividend until the delivery to the collector of the tax-roll and warrant of the current year, and within ten days after such delivery, shall pay to such collector so much of such dividend as may be necessary to pay any unpaid taxes assessed on the stock upon which such dividend is declared. In case the owner of such stock resides in a place other than where the bank or banking association is located, the same power may be exer- cised in collecting the tax so assessed as is given in case a per-, son has removed from a tax district in which the assessment was made. The tax so assessed shall be and remain a lien on the shares of stock against which it is assessed till the payment of such tax, and if the stock is transferred it shall be subject to such lien. The collector or county treasurer may foreclose such lien in any court of record, and collect from the avails of the sale of the stock the tax assessed against the same. In addi- tion thereto, the same remedy may be had for the collection of the tax on such shares as is now provided by law for enforcing payment of personal tax against residents. See Aetna Ins. Co. v. Mayor, 153 N. Y. 331. Not applicable to non-resident owners of bank stock. City of New York v McLean, 57 App. Div. 601; 688 8N. Y. Supp. (102 St. Rep.) 606. 73. Payment of taxes by railroad and certain other corpora- tions. Any railroad, telegraph, telephone or electric-light com- pany may, within thirty days after receipt of notice by the county treasurer from the clerk of the board of supervisors, pay its tax, with one per centum fees, to the county treasurer, who shall credit the same with such fees to the collector of the tax district, unless otherwise required by law. If not so paid the county treasurer shall notify the collector of the tax dis- trict where it is due, and he shall then proceed to collect under his warrant. Until such notice from the treasurer the collector shall not enforce payment of such taxes, but may receive the same, with the fees allowed by law, at any time. 74. Enforcement of tax against telegraph, telephone and electric-light lines. Collection of tax against a telegraph, tele- phone or electric-light line may be enforced by sale of the instru- ments and batteries connected with such line, and in case there is not sufficient personal property, together with such instru- ments aiid batteries, to pay such tax and the percentage d*.e YOKE TAX LAW. 87 the collector, lie shall return a statement thereof to the county treasurer as other unpaid taxes are returned, and the county treasurer shall proceed to sell such part of the line in the tax district where the tax was levied as may be necessary to satisfy the unpaid taxes and percentage, in the manner now provided by law for the sale of lands on execution, and upon such sale shall execute to the purchaser a conveyance of such part of said line, and the purchaser shall thereupon become the owner thereof. Nothing herein contained shall be construed to prevent collec- tion of such taxes by any procedure now provided by law. 75. Collection of taxes on rents reserved. If any tax upon any such tax-roll upon rents reserved is not paid, the collector shall collect the same by levy and sale of the personal property of the persons against whom the tax is levied, which may be found within the county. If no sufficient personal property belonging to such person can be found in the county, the collector shall collect such tax of the tenant or lessee in possession of the premises, on which the rent is reserved, in the same manner as if such tax had been assessed against such tenant or lessee. Every such tenant or lessee paying any such tax, or of whom any such tax shall be collected, shall be entitled to have the amount thereof, with interest, deducted from the amount of rent reserved upon such premises, which may be due or may thereafter become due thereon, or may maintain an action to recover the same. 7G. Collection of unpaid taxes on debts owing to nonresi- dents of the United States. If it shall appear by the return of any collector that any tax imposed upon a debt owing to a per- son residing out of the United States remains unpaid, the county treasurer shall, after the expiration of twenty days from such return, issue his warrant to the sheriff of any county in this state where any debtor of any such nonresident creditor may reside, commanding him to make of the real and personal prop- erty of such nonresident the amount of such tax, to be specified in a schedule annexed to the warrant, with his fees and the sum of one dollar for the expense of issuing such warrant, and to return the warrant to the treasurer issuing the same, and to 88 NEW YORK TAX LAW. pay over to him the money which shall be collected by virtue thereof, except the sheriff's fees, by a day therein to be specified within sixty days from the date thereof. The taxes upon several debts owing to a nonresident shall be included in one warrant. The taxes upon several debts owing to different nonresidents may be included in the same warrant, and the sheriff shall be directed to levy the sum specified in the schedule annexed, upon the real and personal property of the nonresidents, respectively, opposite to whose names, respectively, such sums shall be written, with fifty cents for the expenses of the warrant. Such warrant shall be a lien upon and shall bind the real and personal property of the nonresidents against whom issued from the time an actual levy shall be made upon any property by virtue thereof, and the sheriff to whom the warrant shall be directed shall proceed upon the same, in all respects, with like effect, and in the same manner, as prescribed by law, in respect to execution against property issued upon judgment rendered in the supreme court, and shall be entitled to the same fees for his services in executing the same, to be collected in the same manner. 77. Return of warrant for collection of taxes on debts owing to nonresidents ; neglect to make return. If any sheriff shall neglect to return any such warrant as directed therein, or to pay over any money collected by him in pursuance thereof, he shall be proceeded against in the supreme court by attachment in the same manner, and with like effect, as for similar neglect in reference to an execution issued out of the supreme court in a similar action, and the proceedings therein shall be the same in all respects. If any such warrant shall be returned unsatisfied, wholly or partly, the county treasurer may obtain an order from a judge of the supreme court of the district, or a county judge of the county, of such treasurer, issuing the warrant, requiring such nonresident or any person having property of such nonresident or indebted to him, to appear and answer concerning the prop- erty of such nonresident. The same remedies and proceedings may be had in the name of such county treasurer or comptroller before the officer granting such order, and with a like effect, as aie provided by law in proceedings against a judgment debtor YORK TAX LAW. 89 supplementary to execution against him, returned wholly or in part unsatisfied. The expenses of a county treasurer, and such compensation as the board of supervisors may allow him for his services under this section, and for making and transmitting to the assessors of the several towns of his county an abstract or copy of the statements of the agents of nonresident creditors, shall be a county charge. 78. Remedy of tenant for taxes paid by him. If a tax upon real property shall have been collected of any occupant or tenant, and any other person, by agreement or otherwise, ought to pay such tax, or any part thereof, such occupant or tenant shall be entitled to recover, by action, the amount which such person ought to have paid; or to retain the same from any rent due or accruing from him to such person for the land so taypd. 79. Payment of taxes on part of lot. The collector shall receive the tax on part of any lot, piece or parcel of land charged with taxes, provided the person paying such tax shall furnish such particular specification of such part, and in case the tax on the remainder thereof shall remain unpaid the collector shall enter such specification on his return to the county treasurer, clearly showing the part on which the tax remains unpaid, and if the part on which the tax shall be so paid shall be an undivided share, the person paying the same shall state to the collector who is the owner of such share, and the collector shall enter the name of such owner on his account of arrears of taxes, and such share shall be excepted in case of a saJe for the tax on the remainder. 80. Payment of taxes on state lands in forest preserve. The treasurer of the state, upon the certificate of the comptroller as to the correct amount of such tax, shall pay the tax levied upon state lands in the forest preserve, by crediting to the treasurer of the county in which such lands may be situated, such taxes, upon the amount payable by such county treasurer to the state for state tax. Ko fees shall be allowed by the comptroller to the county treasurer for such portion of the state tax as is so .paid. 32 90 NEW Tons TAX LAW. 81. Fees 01 collector. On all taxes paid within thirty days from the date of notice that he has received the roll, the col- lector shall be entitled to receive, if the aggregate amount shall not exceed two thousand dollars, two per centum, and otherwise one per centum, in addition thereto. On all taxes collected after the expiration of such period of thirty days, the collector shall be entitled to receive five per centum in addition thereto. The col- lector shall be entitled to receive from the county treasury two per centum as fees for all taxes returned to the county treasury as unpaid. Delinquent nonresidents must pay five per cent. There is no valid reason why an owner of nonresident land should bfr exempted from the payment of the five per cent, more than any other delinquent. The right to add the five per cent, is also recognized. [Over ing v. Foote, 43 N. Y. 290;] Colnian v. Shattuck, 62 N. Y. 34S, 303. 82. Return by collector of unpaid taxes. Every collector who makes and delivers to the county treasurer an account of unpaid taxes, upon the tax- roll annexed to his warrant, which he shall not have been able to collect, veri- fied by his affidavit, that the sums mentioned therein remain unpaid, and thai he has not, upon diligent inquiry been able to discover any personal property out of which the same could be collected by levy and sale, shall be credited by the county treasurer with the amount of such account. In making such return of unpaid taxes, the collector shall add thereto five per centum of the amount thereof. In case such tax is uncollected upon lands assessed to a resident he shall also state the reason why the same was not collected. Any collector who has heretofore failed in making such return of unpaid taxes, may make suci. return, whether his term of office has expired or not, verified by his affidavit, to the county treasurer any time within eight years after such failure and before the lands against which said taxes are assessed, are advertised for sale pur- suant to this act, in case any collector shall heretofore or hereafter fail to add said five per centum the county treasurer shall add the aforesaid five per centum of the amount of said uncollected tax aforesaid. Such return shall be indorsed upon or attached to said roll, and shall be in the form to be prescribed by the state board of tax commissioners. Such tax and percentage may be paid to the county treasurer at any time before a return is made to the comp- troller. The county treasurer in counties in which lands are sold by him for the non-payment of taxes, is hereby authorized to incur and pay for such ex- penses as he may deem necessary for the examination of collector's returns and descriptions of property to be sold pursuant to this act, and the procurement of proper collector's returns and the examinations and procurement of matters and facts as he may deem necessary to make a valid tax sale hereunder, but such expense shall not exceed the amount of the five per centum added a aforesaid. Am'd by ch. 517 of 1901. In effect April 24, 1901. KEW YORK TAX LAW. 81 Collector's account must be a transcript of the assessment-roll. I am also of opinion that the return of the collector for the year 1828 -was insufficient. He was required to deliver to the county treasurer an account of the taxes mentioned in the tax list annexed to his warrant, which remained unpaid. * * * It is not stated that the account is a transcript of the assessment-roll, nor that the figures were taken from the assessment-roll, nor that the sums claimed to be due were for taxes as- sessed against the property. Id. 63. 83. Return when collection has been enjoined. Any stay, lawfully granted by any court of record by injunction or other order or proceeding, of the collection of any tax existing at the expiration of the period for the collection of the tax under any warrant or process in the hands of the collector or other officer for the collection thereof, or existing at the time of the expiration of the trrm of office of the collector or officer holding such war- rant, shall operate as an extension of the time within which such collector or other officer may collect such tax until such stay is terminated and for the period of thirty days thereafter. As to all other taxes to be collected under any such warrant or process, the collector or officer holding the warrant or process shall make a return thereof within the time prescribed by law. 84. Payment of money collected. Every collector shall, within one week after the time prescribed in his warrant for the payment of the moneys directed therein to "be paid, pay to the officers and persons specified therein, the sums required in such warrant to be paid to them respectively. The officers and per- sons other than the county treasurer, to whom any such money shall be paid, shall deliver to the collector duplicate receipts therefor, one of which duplicates shall be filed by the collector with the county treasurer and shall entitle him to a credit in the books of the county treasurer for the amount therein stated to have been received, and no other evidence of such paymen^ shall be received by the county treasurer. If any greater amount of taxes shall be levied in any town than the town charges thereof, find its proportionate share of the state taxes and county charges, the surplus shall be paid by the collector to the county treasurer, who shall place it to the credit of such town, and it shall go to the reduction of the tax upon the town for the succeeding year. 02 NEW YORK TAX LAW. If the money is stolen or lost, the collector must pay the amount: himself. The provisions of the statute seem to me to recognize the collector of taxes in the light of a debtor for the amount of the taxes directed to be collected, and to provide the manner in which that obligation is to be dis- charged. * * * Nothing short of a credit or payment, in my judgment, amounts to the performance of the condition of the bond. * * * The statute imposes a definite liability on the collector and his sureties for the omission to collect and pay, and whether that omission is the result of misfeasance or neglect, unavoidable accident, or felony committed by another, I do not think it furnishes any defense to the action. Muzzy v. Shattuck, 1 Den. 233, 238. Immediately upon receipt of his warrant as collector, the defendant, Tracy became a debtor to the county of Rensselaer, in the sum of $13,176.45. The statute makes it the duty of the county treasurer to charge to the collector the sums to be collected by him upon the warrant. * * * This indebtedness could be discharged in one of two modes only: First, by producing to the county treasurer a duplicate receipt of the officer to whom the collector is directed to pay particular sums of money; or, second, upon his affidavit that certain taxes remain unpaid, and that, upon diligent inquiry, he has been unable to discover any property belong- ing to the persons charged with such taxes, whereof he could levy the same. Fake v. Whipple, 39 N. Y. 394, 397. Sureties liable. When it was proved * * * that Tracy had not accounted for the sum with which he stood charged in one of these two modes, he was in default to the amount so failed to be accounted for. When a warrant had been issued to the sheriff to collect that amount of Tracy, and had been re- turned unsatisfied, it was clear, no other facts being established, that the defendants, as sureties, * * were liable for the amount thus sought to be collected of him. Id. The collector must actually collect, and pay over the tax. Payment by the treasurer of the county of the amount due to the State, can not inure to the benefit of the defendant. The collector was bound to make payment to the treasurer. With his duty to the State, the col- lector had no connection or concern. It is enough that he has not col- lected and paid over the amount of his warrant. Jansen v. Ostrander, 1 Cow. 670, 676. The collector must pay the moneys collected, as directed by the statute. The town collector has no right to pay off claims upon the county In this manner. He must pay all the money which he collects to the county treasurer, except in those cases wherein he is otherwise directed by statute. Boyce v. Russell, 2 Cow. 444. NEW YORK TAX LAW. 93 If warrant void on its face, it is a defense in action tor not collect- Ing tax by levy. If he pays over all the money collected, and discovers that his warrant is fatally defective so as to afford him no protection, it seems to me in the highest degree unjust to hold him guilty of unfaithfulness for refusing to enforce collections under it. Bradley v. Ward, 58 N. Y. 401, 410. Where the collector is compelled to pay a tax he may recover it back from person taxed. It is no answer to the plaintiff's claim to say that he might have ab- solved himself from his obligation by stating, under oath, his inability to collect or distrain. As the pleadings stand it is to be assumed that such a statement could not have been truly made, and if the plaintiff might have levied upon sufficient property, but failed to do so, the defendant can not profit by the omission. The material fact is that the defendant has been entirely freed from his debt to the town, owing to the payment of such debt, compulsorily, by the plaintiff. Ward v. Richardson, 1 Abb. N. C. 449, 451. 85. Extension of time for collection. The county treasurer, upon application of the supervisor of any town or common coun- cil of any city in his county, may extend the time for collection of taxes remaining unpaid to a day not later than May first, fol- lowing, in case the collector shall pay over all moneys collected by him and make his return of nonresident taxes, and renew his bond in a penalty twice the amount of the taxes remaining uncol- lected, approved by the proper officers upon filing the same, as the original bond is required to be filed, and delivering a certi- fied copy thereof to such treasurer. Receivers of taxes who have filed a bond as required by statute shall not be required to renew their bonds. This section shall not affect any special law re- lating to the extension of time for the collection of taxes, nor be construed to extend the time for the payment of the state tax by the county treasurer, as required by this chapter. Provisions of " The County Law." The county treasurer may extend the time for the collection of taxes In any town or ward, but no extension shall be permitted until the col- lector of taxes of the town, city or ward in which such extension shall be asked shall pay over to the county treasurer all the taxes collected by him, and renew his undertaking as the supervisor of his town shall ap- prove, and furnish evidence by his oath, and other competent testimony, 94: NEW YOEK TAX LAW. If any, as such treasurer shail require, that he has been unable, for cause stated, to collect all the taxes within the time required by his warrant; but such extension shall not in any case be made beyond the first day of April in any year, unless ninety per cent, of such taxes shall have been collected and paid over to him. L. 1892, chap. 680, US. 86. Appointment of collector in case of vacanc}'. 11 a person chosen to the office of collector of a town shall refuse to serve or be disabled from entering upon or completing the duties of his office from any cause, the town board shall forthwith appoint a collector for the remainder of the year, who shall give the same undertaking, be subject to the same duties and pen- alties and have the same powers and compensation as the col- lector in whose place he was appointed. The supervisor of the town shall forthwith give notice of such appointment to the county treasurer. Such appointment shall not exonerate the former collector or his sureties from any liability incurred by him or them. If a warrant shall have been issued by the board of supervisors before the appointment of a collector to fill a vacancy or before the appointment of a collector under this section, the original warrant, if obtainable, shall be delivered to the collector so appointed and shall give him the same powers as if originally issued to him. If such warrant is not obtainable, a new one shall be issued by the chairman and clerk of the board of supervisors of the county, directed to the collector appointed, with the same force and effect as if originally issued to him. Upon any such appointment, the supervisor of the town or ward, if he shall deem it necessary, may extend the time limited for the collection of taxes, for a period not exceeding thirty days, and forthwith give notice of such extension to the county treasurer. 8Y. wnen sheriff shall execute collector's warrant. If the collector of any tax district in the State shall neglect or refuse to execute an official bond or undertaking as required by law, or the supervisor of the town shall refuse or neglect to approve and file the same, within the time prescribed by law, and a new collector shall not have been appointed within ten days after the time when such bond or undertaking should have been filed, the board of supervisors shall deliver the tax-roll or a copy thereof YOEK TAX LAW. 95 with the warrant annexed, to the sheriff, who shall give a like undertaking as is required from the collector, and who shall then proceed with the collection of the taxes levied therein in like man- ner as collectors are authorized by law to do, and with like pow- ers and subject to the same duties and obligations. Every such warrant shall require all payments therein specified to be made by the sheriff within sixty days after the receipt of the warrant by him. The expense of the collection of such taxes by him, if any, over and above the fees lawfully chargeable by the collector, shall be audited by the board of supervisors and shall be a charge upon the town. 88. Satisfaction of collector's bond. Upon the settlement of the account of taxes directed to be collected by a collector in any town or city, except in the city of Xew York, the county treasurer shall, if requested, and if the collector shall have full} 7 paid over or duly ac- counted for all the taxes which he was by law to collect, give to such collector or any of his sureties a written certificate of such settlement, duly acknowledged and, upon the filing thereof in the office of the clerk where the undertaking is recorded, the clerk shall enter satisfaction of such undertaking which shall thereby be discharged, except that in counties containing cities of the first class such satisfaction when so entered shall only discharge the lien of said bond or undertaking upon the real estate of the collector and his sureties, but the liability of thy collector and his sureties upon such bond or undertaking for a failure upon the part of such collector to pay over moneys collected by him shall he in no wise impaired. Am'd by ch. 321 of 1899. 89. Unpaid taxes on resident real property to be reassessed. When the tax on any real property, not assessed as non-resident, is re- turned as unpaid and so remains, the county treasurer shall immediately deliver a transcript thereof to the supervisor of the tax district in which such tax was assessed. Such supervisor shall, if in his power, within thirty days thereafter cause an accurate description of such real prop- erty to be made and returned to said treasurer with the correct amount of taxes thereon, each kind of tax heing stated separately, and if neces- sary, he may cause a survey and map of any of said real property 1 made and the expense of such survey and map on or for each lot or parcel shall be returned to said treasurer, and be a legal charge upoTi such real property and he collected with the taxes thereon. The amount of such tax shall hear interest at the rate of eight per centum per annum from the first day of February until paid, or until the sale of such property to satisfy such tax by the county treasurer, or if the property is located in a county emhracing a portion of the forest pre- serve until the return:; of such unpaid tax to the comptroller. And such real property and the tax thr-reon shall he regarded "for all pur- poses of assessment, collection r.rul s^le as non-rtvir.ent and subject to 96 NEW YORK TAX LAW. all the provisions of the tax law in relation to non-resident real prop- erty and non-resident taxes. Unpaid taxes of a resident of a village are not liens unless assessed against the land itself each year. Greenfield v. Beaver, 30 Misc. 366. 90. Payment to creditors of the county. Each county treasurer shall pay to the creditors of the county from the moneys paid to him by the collectors of taxes of the several towns therein, such sums and in such manner as the board of supervisors of the county direct. 91. Payment of state tax. The comptroller shall charge each county treasurer with the amount of the state tax levied on his county, except the tax for schools, crediting him with his fees, if any, but no fees shall be allowed by the comptroller for such portion of the state- tax as is credited by him for unpaid nonresident taxes. The county treasurer of each county shall, after retaining his fees thereon, at the rate of one per centum thereof, which shall not, however, in any case exceed fifteen hundred dollars, for all taxes for state purposes, includ- ing schools, pay the state tax to the treasurer of the state, as follows : One-third of the state tax exclusive of the state tax for schools, on or before the fifteenth day of February, one-third thereof on or before the fifteenth day of April, and, unless otherwise provided by law, the bal- ance thereof on or before the fifteenth day of May, in each year, and notify the comptroller of such payment. Whenever the state tax for schools, payable by any county shall exceed the apportionment to such county of state school moneys as made by the state superintendent of public instruction, in accordance with the provisions of the consoli- dated school law, such excess shall be paid by the treasurer of such county to the treasurer of the state on or before the fifteenth day of March in each year and such treasurer shall notify the state superin- tendent of public instruction of such payment. If there are not suffi- cient funds in the county treasury standing to the credit of any town to pay the state tax chargeable thereto, the treasurer shall borrow suffi- cient money upon the credit of the county and charge the same against such town with interest thereon until the same is paid. If any county treasurer shall not pay over the state tax including state tax for schools as herein directed, the comptroller shall charge on all sums withheld such rate of interest as shall be sufficient to repay all expenditures in- curred by the state in borrowing money equivalent to the amount so withheld, and such additional rate as he shall deem proper, not exceed- ing ten per centum, from the dates hereinbefore provided for such payments in each year, which shall be regarded as funds in the hands of the county treasurer belonging to the state and for which his sure- ties and county shall be liable. The fees of the county treasurer for collecting and paying over the school tax shall be allowed and paid by the superintendent of public instruction. Am'd by ch. 361 of 1898. In effect April 20, 1898. Am'd by ch. 378 of 1902. In effect April 7, 1902. NEW YORK TAX LAW. 97 92. Accounts of county treasurer with comptroller. The comp- troller shall state annually on June first, the account of each county treasurer, and if any part of a state tax is unpaid at that date, the comptroller shall transmit by mail to the county treasurer a copy of such accounts and a requisition that he must pay the balance due the state 1 within thirty days, and if the tax is not paid within such time, the comptroller shall, unless he is satisfied by due proof that the treas- urer has not received such balance, and has used due diligence in col- lecting the same, forthwith deliver a copy of the account to the attor- ney-general, who shall take the necessary proceedings to collect the same of the county treasurer or his sureties or otherwise, with interest as provided by the last preceding section. The comptroller may also, in his discretion, direct the board of supervisors of the county to in- stitute the necessary proceedings on the undertaking of such county treasurer and his sureties. The comptroller shall also transmit to the board of supervisors on or before October tenth, a statement of account between his office and the county treasurer. 93. Losses by default of collector or treasurer. All losses sus- tained, and all deficiencies in any taxes, or in the payments to be made therefrom, by reason of the default of any collector, shall be charge- able to the town, or city of which he is collector. If occasioned by the default of the treasurer of any county in the discharge of his official duties, such losses shall be chargeable to such county. Any judg- ment against such treasurer for any such loss or deficiency on account of the state tax upon which an execution shall have been issued and re- turned unsatisfied shall be conclusive as to the fact of such loss or de- ficiency, and the amount of such deficiency shall thereupon become a charge against such county, and the board of supervisors thereof shall add all such losses or deficiencies to the next year's taxes of such town, city or count} 7 , and levy the same thereon. 94. Receipts for taxes. The collector shall deliver a receipt to each person paying a tax, specifying the date of such payment, the name of such person, the description of the property as shown on the assessment-roll, the name of the person to whom the same is assessed, the amount of such tax, and the date of the delivery to him of the assessment -roll on account of which such tax was paid. For the pur- pose of giving such receipt, each collector shall have a book of blank receipts, so arranged that when a receipt is torn therefrom a corres- ponding stub will remain. The state board of tax commissioners shall prescribe the form of such receipts, stubs and books and they shall be furnished to the collector by the board of supervisors, at the expense of the county. At the time of giving such a receipt, the col- lector shall make the same entries on the corresponding stub as are required to be made on the receipt. Such book shall be subject to- 98 NEW YORK TAX LAW. public inspection and shall be filed Iry the collector with Lis return, together with the assessment-roll in the office of the county treasurer. Am'd, ch. 489 of 1897. 95. Article, how applicable. This article shall apply to all the cities or towns of the state, in so far as the matters herein provided for do not conflict with the special and local laws of such cities or towns. Added ch. 489, 1897. ARTICLE V. Collection of Nonresident Taxes. Section 100. Return of unpaid nonresident taxes. 101. Rejection of taxes. 102. Admission of nonresident taxes by comptroller and its effect. 103. Payment to the county treasurer of excess of arrears credited. 104. Cancellation of tax by comptroller. 105. Transmittal of statement of cancelled taxes to board of supervisors. 106. Correction of imperfect descriptions. 107. Nonresident taxes, when and how paid the comp- troller. 108. Reduction of overcharges. 109. Overpaid taxes. 100. Return ot unoald nonresident taxes. The collector shall return the original assessment-roll to the county treasurer and when the treasurer finds an account of unpaid taxes on real property, or unpaid taxes on corporations, received from a collector to he a true transcript of such original assessment-roll to which the colic- warrant is attached with the description furnished by the supervisor as provided in section eighty-nine, he shall add to it a certificate that 1 <> has examined and compared the account with such roll and found it ; > be correct, and after crediting the collector with the amount thereof, he shall, except in St. Lawrence, Lewis, and Oneida counties, in cas? his county embraces a portion of the forest preserve 1 , before the first day of May next ensuing, transmit such account, affidavit and certifi- cate to the comptroller, who may before acting thereon return any such account to the county treasurer for correction, who shall make such correction and return to the comptroller in one month thereafter, or as the comptroller may otherwise direct. Am'd by ch. 362 of 1898. Am'd by ch. 171 of 1902. NEW YORK TAX LAW. 99 ] 101. Rejection of taxes. The comptroller shall examine every recount of arrears of taxes on lands of nonresidents received from the county treasurer and reject all taxes entered therein, found to be erroneous, or charged on lands imperfectly described, and shall an- nually on or about September first, transmit to each county treasurer a transcript of the taxes of the preceding year in any tax district of his county, which shall have been rejected for any cause, with the grounds of such rejection. The comptroller may correct the descrip- tion of real property in cases where the error is of such nature that the word, words or figure, necessary to correct the same are self evident from the context. Am'd by ch. 171 of 1902. See 7 App. Div. 359. 102. Admission of nonresident taxes by comptroller and its effect. The comptroller shall admit all such taxes, properly assessed, and credit the county treasurer therewith, and such account, when accepted by him, shall be deemed conclusive evidence of the regularity and validity of all taxes therein so admitted, and all prior proceedings in assessing the lands and levying and collecting such taxes, except when it shall be satis- factorily proven to the comptroller that any such tax was paid in the county, or that there was no legal right to levy the same, or that it arose from a double assessment, the tax levied ou one of which has been paid. 103. Payment to the county treasurer of excess of arrears credited. If the arrears of taxes on lands of nonresidents credited to the treasurer of any county by the comptroller shall exceed the state tax in such county, the comptroller shall pay such excess, or the whole amount of such arrears, if there be no state tax, after deducting therefrom any balance due from the county, to the county treasurer, and the whole amount of such arrears and taxes shall thereafter belong to the state and be collected for its benefit. 104. Cancellation of tax by comptroller. The comptroller shall cancel any tax credited to a county upon the books in his office, which he shall discover after the transmission of the annual transcript of rejected taxes of such county to the county treas- 100 KEW YORK TAX LAW. urer, to "be erroneous, or charged on lands imperfectly described, and charge such taxes to the county in which such lands shall lie, with the interest thereon from March first, in the year following the levy of the taxes, to February first next after such cancella- tion. The comptroller shall cancel any tax returned as unpaid if it shall be made to appear to him that previously to such return it was paid to the collector or county treasurer, and if it shall also have been paid into the state treasury, he shall cause it to be repaid out of the treasury to the person by whom such payment shall have been made. 105. Transmittal of statement of canceled taxes to board of supervisors. The comptroller shall transmit a transcript of the returns of all taxes canceled, with the addition of interest thereon, to the county treasurer, who shall deliver a copy thereof to a supervisor of the tax district in which such taxes were assessed, by whom it shall be returned to the board of supervisors at their next annual meeting. If such tax district shall have been divided since the assessment, the county treasurer shall deliver such transcript to the board of supervisors at their next annual meeting. If any such cancellation was by reason of the tax having been paid before the same was returned by the county treasurer, such treasurer, shall present the transcript to the board of supervisors of the county, and the amount of such tax, with the interest, shall be collected by such board of the collector or the county treasurer who made the erroneous returns, and shall be paid into the state treasury. 106. Correction of imperfect descriptions. The supervisor of the tax district in which any lands are situated, upon which a tax shall have been rejected by the comptroller, or shall have been canceled and charged to the county to which it had pre- viously been credited, shall add to the assessment-roll of the tax district in which the land is situated for the year during which a transcript of the returns of such taxes shall have been forwarded by the comptroller to the county treasurer, an accurate descrip- tion of such lands, if he can obtain the same, the correct amount of taxes thereon, the tax of each year and each kind of tax sepa- YORK TAX LAW. 101 rately, and shall furnish the comptroller with all such maps and surveys of such lands as shall be required by him. Such super- visor may, if necessary, cause a survey and map of each lot or parcel returned for more perfect description to be made, and the expense of such survey and map shall be a town charge. The board of supervisors shall direct the collection of such taxes so added to such assessment-roll, and they shall be considered the taxes of the year in which the description shall be perfected. If any such supervisor shall not fully comply with the provisions of this section the comptroller shall not thereafter admit, but shall reject, all such reassessed, canceled or rejected taxes as may be returned to him. If such taxes are not levied upon such lands as herein required, the board of supervisors shall cause the same, with interest thereon, to be levied upon the tax district in which originally assessed, and collected with the other taxes of the same year. If the tax district shall have been divided since such assessment, such taxes and interest shall be apportioned by the board of supervisors among the tax districts included in the limits of such original tax districts in such equitable manner as it may deem proper. 107. Nonresident taxes, when and how paid to comp- troller. The comptroller shall, at any time after August first, next after receiving statement thereof from the county treasurer, furnish any person desiring to pay the taxes on any parcel of land, a certificate of the amount of such taxes, interest and charges, and the State treasurer may receive payment therefor upon such certificate, which shall be countersigned by the comp- troller and entered in the books of his office. Such interest shall bogin August first, of such year, and be at the rate of ten per centum per annum. Any person claiming a divided or undivided part in any parcel may pay to the State treasurer any part of the amount due thereon, proportionate to the share or interest claimed by him, on the certificate of the comptroller. The re- maining tax and charges shall be a lien on the residue of the land or interest only. If the land has been subdivided since the assessment, the comptroller may require a map of the subdivi- sions. Any person may pay the tax for any one year on any tract or lot of land without paying the tax of any other year. 102 "NEW YORK TAX LAW. 108. Deduction of overcharges. If any tract or lot of land shall have been returned as containing a greater quantity of land than it actually contained, the amount overcharged shall be deducted. If the tax shall have been paid according to such return, the overcharge shall be refunded out of the treasury upon the production to the comptroller of satisfactory proof of the quantity actually contained in each tract or lot at the time of the assessment. No such overcharge shall be cancelled nor such over-payments refunded, unless application shall be made to the comptroller before the sale of such lands, and within six years after the assessment. If the whole amount of the tax shall have been paid to the county treasurer out of the state treasury, the comptroller shall charge the amount so refunded with interest and charges thereon to the treasurer of the county to which the tax was returned, and shall transmit an account thereof to him. The county treasurer shall deliver such account to the board of supervisors at their next annual meeting, which shall cause the amount thereof to be added to the taxes of the tax district in which the tax was assessed, and when collected it shall be paid into the treasury of the county. 109. Overpaid taxes. If it shall satisfactorily appear to the comptroller that the amount of any tax has been paid, and after- wards other money has been paid into the state treasury on account of such tax or that the amount of any tax has been over- paid to the treasurer of the state, he may draw his warrant on the treasury for the amount paid in excess of the tax due, in favor of the person paying the same. ARTICLE VI. Sales by Comptroller for Unpaid Taxes and Redemotion of Lands. Section 120. Isotlce of sale. 121. Maps to be furnished comptroller 122. Sale, how conducted. 123. Purchases by comptroller, for state or county. 124. Withdrawal from sale of lands upon which the state has a lien. 125. Payment of bids and certificate of purchase. NEW YORK TAX LAW. 103 Section 126. New certificate upon setting aside sale. 127. Redemption of lands. 128. Redemption of lands conjointly assessed. 129. Prohibition of the despoliation of lands sold. 130. Notice of unredeemed lands. 131. Comptroller's deed. 132. Effect of former deeds. 133. Possession of lands by the state. 134. Notice to occupants. 135. Certificate of nonredemption and completion of title, 136. Redemption by occupant and certificate of redemp- tion. 137. Redemption by occupant before notice and effect of failure to redeem. 138. Lien of mortgage not affected by tax sale. 139. Redemption by mortgagee before notice. 140. Cancellation of sales. 141. Setting aside cancellation of sale. 142. Expenses of sale. 143. Payment of moneys into state treasury. 120. Notice of sale. The comptroller may sell any lands heretofore or hereafter returned to him for nonpayment of any tax thereon, if such tax and the interest thereon, or any part thereof shall remain unpaid for one year after February first, following the year in which the tax was levied. He shall make out a list of all such lands in any county and transmit to the county treasurer thereof at least eighteen weeks before the com- mencement of the sale, a number of copies of such list sufficient to furnish five copies to the county treasurer, two copies to the county clerk and two copies to the clerk of each town and city in which such lands are situated. The county treasurer shall transmit the same to such officers. The comptroller shall pub- lish such list with a notice, that on a day to be specified therein and the succeeding days, so much of such lands as may be neces- sary to discharge the taxes, interest and charges due thereon at the time of sale, will be sold at public auction at the capitol in the city of Albany. Such list shall be inserted in two news- 304: NEW YOBK TAX LAW. papers published in such county, once in each week for twelve suc- cessive weeks prior to the commencement of the sale, and in the body of the newspapers and not in a supplement. If there are not two newspapers published in the county, the publication shall be in two newspapers which the comptroller shall deter- mine to be most generally circulated in the county. Due proof of the publication of such list and notice in each news- paper shall be made and filed in the office of the comptroller within twenty days after the last publication. The expense of printing, publishing and transmitting such list shall be audited by the comptroller and paid out of the state treasury. No error in the description of the lands in any list published in any newspaper shall render any sale void or in any manner affect its validity. 121. Maps to be furnished comptroller. The comptroller may apply to the supervisor of any town for maps of any tract of land returned from such town for nonpayment of taxes, if he deem it necessary in order to test the correctness of the descrip- tion thereof, preparatory to a sale of such lands, and the super- visor shall furnish such maps at the expense of the town, if they can be procured; if not, he shall furnish such descriptions of the lands as he can obtain, with a statement of the quantity in each subdivision, if the same is divided. The treasurer of every county shall, on receiving a list of lands to be sold at a state sale transmit to the comptroller at least one month before any state tax sale, a certified list of all lands bid in at any tax sale, in the name of such county, or transferred to such county upon any such sale, or to which the county may have acquired a tax title, the deed for which has not been recorded in the office of the clerk of the county, which may then be liable to be sold at such sale. Every county clerk shall, on receipt of a list of the lands therein liable to be sold at any state tax sale, and at least one month before the sale, transmit to the comptroller a certified list of all lands the conveyances of which are on record in his office, then owned by such county, and liable to be sold at such sale. 122. Sale, how conducted. On the day mentioned in the notice of sale the comptroller shall commence the sale of the NEW YORK TAX IAW. [ 105 ! lands specified in the lists annexed to the notice, and continue the sale from day to day, until so much of each parcel shall be sold as will be sufficient to pay all the taxes thereon for the years for the taxes of which such sale shall be made, with the interest and charges thereon. In case no purchaser bids the amount due on any lot or parcel, the comptroller is authorized to bid in such lot or parcel for the state. The comptroller may, in his discretion, decline to receive any bid on any parcel of land, if in his opinion, it is made by or for any person not acting in good faith, and any such land shall be sold at such sale the same as if such bid had not been made thereon. And in case the land is located in a county outside the forest preserve, the comp- troller may sell and assign the certificate therefor at any time before the expiration of the period for redemption, on such terms as to him shall seem for the best interests of the state. 123. Purchases by the comptroller for state or county. The comptroller shall bid in for the state all lands of the state, and also all lands which may have been bid in by or for the state at any tax sale which has not been cancelled, or from which said lands have not been duly redeemed, liable to be sold at any tax sale held by him, or lands that are then mortgaged to the commissioners for loaning certain moneys of the United States, and for each county, all lands belonging to such county liable to be sold at such sale, and also all lands which may have been bid in by or for such county at any tax sale which has not been cancelled or from which said lands have not been duly redeemed; and to reject any and all bids made for any of such lands. The comptroller shall make certificates of sales for all lands so bid in by him, describing the lands pur- chased and specifying the time when a deed therefor can be ob- tained. Such purchases shall be subject to the same right of redemption as purchases by individuals; and if the land so gold shall not be redeemed, the comptroller's deed therefor shall have the same effect and become absolute in the same time, and on the performance of the like conditions, as in the case of sales and conveyances to individuals. The comptroller shall charge to eaeh county, on the books of his office, the amount for which it may be liable, by reason of any purchase made in accordance with this section, and such amount shall become due on the last day of each tax sale 14 10 G NEW YOKE TAX LAW. and shall be payable in the same manner as the state tax is required by law to be paid. The comptroller shall, as soon as practicable, after each tax sale, transmit the certificates of sale for such lands to the treasurer of each of such counties, on receipt of which the county treasurer shall enter the same, in their proper order, in a book to be kept by him for such purpose, and unless otherwise directed by the board of supervisors of his county, shall have full power and authority, until the expiration of one year from the last day of such sale, to sell and assign any; of such certificates for any land not at the time owned by hia county, on payment therefor, into the county treasury, of the amount for which the land described therein was sold at such tar sale, with interest thereon, from the date of such tax sale to the date of such sale and assignment by him. All such sales and assignments shall be duly and fully entered by such county treasurer in such book, which book shall be a part of the records; of the county. If any such tax sale certificate shall not have been sold or assigned by the respective county treasurers on OP before the expiration of one year from the last day of such sale, each of such county treasurers shall then transmit such unsold certificate or certificates to the comptroller, who shall issue to the board of supervisors of each county, respectively, a deed OP deeds for all of the lands described thereon then remaining! unredeemed, or the sale for which has not been cancelled. The title thus acquired by the boards of supervisors shall be held by them in trust for their respective counties, and may be dis- posed of by them at such times and on such terms as shall be determined by a majority of such board at any regular or special meet- ing thereof. Am'd by ch. 233 of 1897. 124 Withdrawal from sale of lands upon which the state has a lien. No land against which the people of the state of New York hold a bond or lien for any part of the purchase price thereof shall be sold, but all such land shall be withdrawn from 1 such sale. The amount of taxes, interest and expenses for which it may be liable to sale as shown by the comptroller's book of sales shall be charged against each lot, piece or parcel of such land in the books in the comptroller's office in which the accounts YOKE TAX LAW. 107 of school funds and other bonded lands are kept, and the state treasurer shall, on the receipt of a statement of such amounts, charge the same against the respective lots, pieces or parcels of land, on which they are due, on the duplicate bond-books kept in his office. The holder of the certificate or contract of purchase of any such land, may discharge the same from liability in con- sequence of such charge, by paying to the state treasurer at anjj time within two years after the last day of sale from which such! lands were withdrawn, the amount of such charges with interest thereon at the rate of ten per centum annually. If such payment is not made, the comptroller shall, at the expiration of such twoi years, state an account of the indebtedness against each lot, piece or parcel of such land, with the addition of thirty-seven and one-half per centum thereto, and the amount of principal and interest due on the bond or lien thereon, to the commissioners of the land office, who may thereupon, if default shall be made in the payment of such bond, direct the comptroller to put the) same in suit, or shall direct the state engineer and surveyor ta again sell the lands against which such indebtedness remains. Upon any sale thereof, all previous payments made on account of such Jand shall be forfeited to the people of the state. No conveyance of any such lands shall be made to any purchaser, until all such taxes and expenses charged against the same on snch bond-book are paid into the state treasury. 125. Payment of bids and certificate of purchase. Every purchaser at any sale of lands by the comptroller under this article shall pay the amount of his bid to the state treasurer within forty-eight hours after the last day of sale. Upon the payment of a bid to the comptroller he shall give to the pur- chaser a written certificate, describing the lands purchased, the sum paid and the time when the purchaser will be entitled to a deed. 126. New certificate upon setting aside sale. If a pur- chaser shall not have paid his bid, or the same shall not have been collected from him at the expiration of one month from, the conclusion of the sale, at which the bid was made, the comp*. 103 NEW YORK TAX LAW. troller may set aside the sale of land for which the bia was made, and all the rights of the purchaser under such bid shall thereby be extinguished, and the comptroller shall issue a cer- tificate of such sale if the land be in a county including a por- tion of the forest preserve, to the people of the state. If said land be in a county not including any portion of the forest pre- serve, such certificate shall be issued to any person who will pay the same amount as would be payable by the original pur- chaser in case the sale had not been set aside. If such certifi- cate shall not have been sold within three months from the date of such sale he shall transfer the same to the people of the state. If the transfer be to the people, the whole quantity of land liable to sale for the purchase-money mentioned in the certifi- cate shall be covered by such purchase, the same as if no person had offered to bid therefor at the sale. The change of purchaser made pursuant to this section and the time when made shall be noted in the sales book, and the certificate issued shall confer the same right upon the state as it would have acquired had* the land been bid in for it at the sale. 127. Redemption of lands. The owner or occupant of anj, lands sold by the comptroller for taxes, or any other person having an interest therein at the time of the sale, may redeem, the same from such sale at any time within one year after the last day of the sale, by paying to the state treasurer, on the certificate of the comptroller for the use of the purchaser, his heirs or assigns, the sum mentioned in the certificate of sale therefor, with interest thereon at the rate of ten per centum per annum, after the date of such certificate of sale. The; purchaser of any wild, vacant or unoccupied land at any such sale, or his assigns, shall not enter upon or exercise acts oil ownership on such land, until the expiration of one year allowed for the redemption thereof from such sale. A person having an interest in an undivided part of any tract, lot or piece of land! so sold, or in an undivided share in any tract or lot of land out of which an undivided part shall have been sold, may redeem such undivided part or share by paying such propor- NEW YOEK TAX LAW. 109 tion of the purchase-money and interest as shall be in pro- portion to the part or share of the lands sold which he shall claim. Every person having an interest in a specific part of any tract, lot or piece of land, so sold, or lot of land out of which an undivided part may have been sold for taxes charged on the whole tract er lot, may redeem such specific part by paying such propor- tion of the purchase money and interest as his quantity of acres shall bear to the whole quantity of acres sold, or to the whole quantity taxed. Any person claiming a specific part of any tract or lot of land, out of which a specific part belonging to seme other person shall have been sold for taxes charged on the whole tract or lot, may exonerate himself from all liability to eon- tribute to the owner of the part sold, by paying to the comptroller at any time before the expiration of the time allowed for the re- demption thereof, such proportion of the purchase-money and interest as his quantity of acres shall bear to the whole quantity taxed, and such payment shall operate as a redemption of his proportionate part of the lands sold according to the amount paid. Upon a partial redemption under this section, the quantity sold shall be reduced in proportion to the amount paid on such partial redemption and the comptroller shall convey accordingly. 128. Redemption of lands conjointly assessed. If the lands of one person shall be sold for taxes assessed conjointly on his lands and lands of another, and the latter shall not pay his due proportion required for the redemption of his lands, the former may redeem the same on paying to the comptroller the purchase- money and interest, and he shall be entitled to recover, after the expiration of the time allowed for redemption, from the other person whose lands were assessed with his, a just proportion of the redemption moneys paid, with interest. If the lands of one person so sold for taxes assessed conjointly on his lands and the lands of another person, shall not be redeemed, and they shall be conveyed by the comptroller, the former may recover from the latter the same proportion of the value of the lands sold and conveyed, that the latter ought to have paid of the tax and interest and charges for which the land shall have been sold. 110 NEW YORK TAX LAW. Every judgment obtained under this section shall hare priority as against the lands of the defendant therein, on which the tax was assessed, and for which such proportionate part ought to have been paid, over all mortgages and judgments, if at the time of docketing such judgment the plaintiff cause an entry to- be made by the clerk in the docket thereof, specifying that such judgment has priority as a lien on certain lands, over mortgages and other judgments, pursuant to the tax law, which entry shall be a part of such docket. In all actions under this section, the certificate of the state treasurer, countersigned by the comp- troller, stating the facts in relation to such redemption, or sale and conveyance, shall be presumptive evidence of all faoti therein stated. 129. Prohibition of the despoliation of lands sold. Neither the owner, occupant nor any other person shall have the right to despoil any lands sold for taxes by the comptroller of their value, by the removal of buildings or by. cutting, removing or destroying timber, or other valuable products, growing, existing or being thereon at the time of sale. The purchaser of any wild, vacant, or unoccupied land at the sale thereof by the comptroller, whose bid therefor shall have been fully paid, or his assigns or representatives may at any time before obtaining his deed, cause to be served a notice on any person despoiling such lands or inter- ested in such despoliation, either personally or by leaving the same at the residence of such person, or with any member of his family of suitable age and discretion. The notice shall describe such lands, substantially as sold, shall state that it was sold for taxes by the comptroller, and that an action to recover the value of the buildings, timber or other products destroyed or removed therefrom, after the date of sale thereof, will be instituted against all persons concerned in such despoliation. If such lands shall not be redeemed, every person engaged or interested in making such despoliation, upon whom service of the notice shall have been made, shall be liable to pay to the holder of the tax Bale certificate therefor the full value of any building so de- stroyed or removed therefrom, and of all the timber, bark, or NEW YORK TAX LAW. Ill other products so cut or destroyed or removed therefrom, from the date of the sale of such land to the termination of such action, and may be restrained by injunction from committing any waste thereon. 130. Notice of unredeemed lands. The comptroller shall, at least three months before the expiration of the one year allowed for the redemption of lands sold by him for taxes, cause a notice to be pub- lished once in each week for at least six weeks successively, the last publication to be at least six weeks before expiration of the year, in the newspapers designated by the board of supervisors of the county in which such lands are situated, to publish the session laws, containing a list of the lands in such county sold for taxes and unredeemed, speci- fying particularly every parcel unredeemed, and the amount necessary to redeem the same, calculated to the last day in which such redemp- tion can be made, and stating that, unless such lands are redeemed by a certain day, they will be conveyed to the purchaser. If more than two newspapers in any county are designated in pursuance of law to publish the session laws, such publication shall be made in two of the newspapers so designated to be selected by the comptroller, represent- ing different political parties. If no newspaper shall have been so designated in any county such publication shall be made in two news- papers in the county, to be selected by the comptroller, and if there shall not be two newspapers published in the county, then in two news- papers which the comptroller shall determine to be most generally circulated in such county, representing each of the political parties casting the largest number of votes therein at the general election next preceding such designation. The expense of such publication shall be audited and paid by the board of supervisors of the county in which such lands are situated. 131. Comptroller's deed and application therefor. The owner of any certificate of sale of land sold by the comptroller for taxes after January first, nineteen hundred and two, and not redeemed, (except the state, and the purchaser at the tax sale who is the owner with a duly recorded title of the land sold), must make application in writing to the comptroller for a conveyance of the land described in the certifi- cate within four years after the expiration of one year from the last day of the sale. The owner of any certificate of sale of land sold by the comptroller for taxes prior to January first, nineteen hundred and two, (except the state, and the purchaser at the tax sale who is the owner with a duly recorded title of the land sold,) must make application in writing to the comptroller for a conveyance of such land within one year after May first, nineteen hundred and two, provided the purchaser at the tax sale, his heirs, devisees, executors or testamentary trustees have not conveyed the land therein described and such conveyance been duly recorded, or mortgaged the same and the mortgage has been foreclosed and the land sold and conveyed thereunder or said land has not been redeemed from the tax sale. If application for a conveyance is not made as herein provided the certificate shall become void, and no claim can be maintained under the purchase. After the expiration of 112 NEW YORK TAX LAW. one year from the time of sale, the comptroller shall, after application in writing therefor and upon the surrender of the certificate or upon proof to his satisfaction that the certificate has been lost or is wrong- fully detained, execute in the name of the people of the state, to the owner of such certificate, a conveyance of any lands so sold by him for taxes and not redeemed, under his hand and official seal, and witnessed by the deputy comptroller, or state treasurer, which shall vest in the grantee an absolute estate in fee simple, subject to all claims which the state may have thereon for taxes or other liens or incumbrances, and which shall be presumptive evidence that the .sale and all proceedings prior thereto, from and including the assessment of lands sold, and that all notices required by law to be given previous to the expiration of the time allowed by law for the redemption thereof, were regular and in accordance with all the provisions of law relating thereto. After two years from the date of such conveyance such presumption shall be conclusive. Every certificate of conveyance executed by the comptroller under this act may be recorded in the same manner and with like effect as a conveyance of real estate properly acknowledged or proven. Am'd by ch. 339 of 1898. Am'd by ch. 344 of 1902. See Hayner v. Hall, 10 App. Div. 581. 132. Effect of former deeds. Every such conveyance here- tofore executed by the comptroller, county treasurer or county judge and all conveyances of the same lands by his grantee or grantees therein named, which have for two years been recorded in the office of the clerk of the county in which the lands con- veyed thereby are located, and all outstanding certificates of a tax sale heretofore held by the comptroller, that shall have remained in force for two years after the last day allowed by law for redemption from such sale, shall be conclusive evidence that the sale and proceedings prior thereto, from and including the assessment of the lands, and all notices required by law to be given previous to the expiration of the time allowed for redemp- tion, were regular and were regularly given, published and served according to the provisions of all laws directing and requiring the same or in any manner relating thereto, but all such con- veyances and certificates, and the taxes and tax sales on which they are based, shall be subject to cancellation, by reason of the payment of such taxes, or by reason of the levying of such taxes by a town or ward having no legal right to assess the land on which they are laid, or by reason of any defect in the proceedings affecting the jurisdiction upon constitutional grounds, on direct application to the comptroller, or in an action brought before a competent court therefor; provided, however, that such applica- NEW YORK TAX LAW. 113 tion shall be made, or such action brought, in the case of all sales held prior to the } r ear eighteen hundred and ninety-five, within one year from the passage of this act; and in the case of the sale of eighteen hundred and ninety-five and of all sales hereafter held, that such appli- cation shall be made, or such action brought, within five years from the expiration of the period allowed by law for the redemption of lands sold at the particular sale sought to be cancelled. This section does not apply to Suffolk county. Bennett v. Kovarick, 23 Misc. 73. See People ex rel. Sudam v. Morgan, 45 App. Div. 19; 60 N. Y. Supp. (94 St. Rep.) 898. 133. Possession of lands by the state. The comptroller may advertise once a week, for at least three weeks successively, a list of the wild, vacant and forest lands to which the state holds title, from a tax sale or otherwise, in one or more newspapers to be selected by him, published in the county in which the lands are situated, and from and after the expiration of such time, all such wild, vacant and forest lands are hereby declared to be and shall be deemed to be in the actual possession of the comptroller, and such possession shall be deemed to continue until he has been dispossessed by the judgment of a court of competent jurisdiction. 134. Notice to occupants. If any lot or separate tract of land sold for taxes by the comptroller and conveyed, or any part thereof shall, at the time of the expiration of one year given for the redemp- tion thereof, be in the actual occupancy of any person, the grantee to whom the same shall have been conveyed, or the person claiming under him shall within one year from the expiration of the time to redeem, serve a written notice on the person occupying such land, either personally or by leaving the same at the dwelling-house of the occupant, with a person of suitable age and discretion belong- ing to his family. If the occupant does not reside in the tax district in which the real estate is situated, a notice may be served by mail in the manner required by law in respect to notice of non-acceptance or non-payment of notes or bills of exchange. Service on one joint tenant or tenant in common shall be service on all the joint tenants or tenants in common. Service on a tenant shall be service on his landlord. The term " occupant " shall be con- strued to mean a person who has lawfully entered upon the land so oc- cupied, and is in possession of the same to the exclusion of every other person. And the term " occupancy " shall mean the actual lawful and exclusive use and possession of such lands and premises by such an oc- cupant. The notice shall state in substance, the sale and conveyance of 15 114 NEW YOKK TAX LAW. the land, the person to whom made, the amount of consideration money mentioned in the conveyance, with the addition of thirty-seven and one-half per centum thereon, and of the snm paid for the deed, and that unless such consideration money and percentage with the sum paid for the deed, shall be paid into the state treasury for the benefit of the grantee, within six months after the time of filing in the comptroller's office of the evidence of the service of such notice, the conveyance shall become absolute and the occupant and all others interested in the land be forever barred from all right or title thereto. No conveyance made in pursuance of this section shall be recorded until the expiration of the time mentioned in such notice, and the evi- dence of the service of such notice shall be recorded ?ith suoh conveyance. Am'd by ch. 171 of 1902. Notice which names four different days for redemption of various lots without specifying the last day for any particular parcel is defective. Clason v. Baldwin, 152 N. Y. 204. 135. Certificate of nonredemptiori ana completion of title. Within one month after the service of any such notice, the grantee or person claiming under him, in order to complete his title to the land conveyed shall file with the comptroller a copy of the notice served, with the affidavit of a person, certified as credible by the officer before whom the affidavit is taken, that the notice was duly served specifying the mode of service. If the comptroller shall be satisfied that the proper notice has been duly served, and if the moneys required for the redemption of such land shall not have been paid within the six months, he shall under his hand and official seal, certify such facts, and the conveyance before made shall thereupon become absolute and the occupant and all others interested in such lands shall be forever barred from all right aud title thereto. 13G. Redemption by occupant and certificate of redemp- tion. The occupant, or any other person having an interest therein at the time of the sale, may at any time within the six months mentioned in such notice redeem such land by paying into the treasury the consideration money with the addition of thirty-seven and one-half per centum thereon and the amount paid for the deed. Every such redemption shall be as effectual as if made before the expiration of the year allowed for the re- NEW YORK TAX LAW. 115 demption of the land sold. In all cases of application for re- demptions on the ground of occupancy, in which a part only of the separate lot or tract of land thus sold is occupied, the ap- plicant shall be allowed to redeem only that particular part of the lot or tract sold which shall be actually occupied, used and possessed as herein defined, at the time of the expiration of the one year given for the redemption thereof; provided, that the no- tice required to be served upon such occupant by the purchaser at a tax sale, his grantee or person claiming under him, shall, in addition to other facts now required to be stated therein, con- tain a specific description of the particular part of the lot or tract sold which may be redeemed and the amount necessary to redeem the same. Such partial redemption may be allowed upon filing in the office of the comptroller, satisfactory evidence of such occupancy, and of the extent thereof, and by paying soch proportion of the consideration money mentioned in the convey- ance, with the addition of thirty-seven and one-half per centum of such amount and the further addition of the sum paid for the deeds, as the value of the lands and the premises occupied and sought to be redeemed bears to the value of the whole quantity of land sold; such value to be determined and fixed by the comp- troller. 137. Redemption by occupant before notice and effect of fail- ure to redeem. The occupant of any lot or separate tract of land sold for taxes by the comptroller, or any part thereof, or any person who had the title thereto or an interest therein at time of the sale may, at any time before the service of such notice by the purchaser or the person claiming under him and within two years from the expiration of the year allowed by law for the redemption thereof and not thereafter, redeem any land so occupied, by filing in the office of the comptroller, satisfactory evidence of the occupancy required, and by paying to him the consideration money for which the lands to be redeemed were sold and thirty-seven and one-half per centum thereon, with the sum paid for the deed, if any. On application for such redemp- tion the comptroller may appoint a commissioner to take all material evidence offered with reference to the occupation of the 110 NEW YOBK TAX LAW. lands In question. The hearing shall be had in the county where the land is situated, on at least ten days' notice to the party applying for the redemption. The commissioner shall have the same power to issue subpoenas and proceed with the examination of witnesses under oath, as is had by a referee in a court of record. His compensation shall not exceed six dollars per day and shall be taxed by the comptroller and paid upon his warrant by the treasurer. He shall report the testimony taken by him with his opinion thereon, to the comptroller for his decision. Such occupant or other person shall also pay to the comptroller such amounts as may have been paid to the state for subsequent taxes thereon, or for redemption from subsequent tax sales thereof, and if such lot has been legally exempt from taxation for one or more years subsequent to the sale, a sum equal to the gross amount of taxes and interest which would have been due thereon, if it had been taxed during each of the years it was so exempt, on its assessed valuation, and at the rate per centum of taxation thereon for the year when last returned to the comp troller's office. In case of failure to redeem within the time herein specified, the sale and conveyance thereof shall become absolute and the occupant and all other persons barred forever. 138. Lien of mortgage not affected by tax sale. The lien of a mortgage, duly recorded or registered at the time of the sale of any lands for nonpayment of any tax or assessment thereon, shall not be destroyed, or in any manner affected, except as provided in this section. The purchaser at any such sale shall give to the mortgagee a written notice of such sale within one year from the expiration of the time to redeem, and in case of tax sales heretofore held, where the time of re- demption by mortgagees has not expired, within three years from the passage of this act, requiring him to pay the amount of purchase- money, with interest at the rate allowed by law in case of redemption by occupants, within six months after giving the notice. Such notice may be given either personally or in the manner required by law in respect to notices of nonacceptance or nonpayment of notes or bills of exchange, and a notarial certificate thereof shall be presumptive evi- dence of the fact that may be recorded in the county in which the mort- NEW YORK TAX LAW. 117 gage was recorded, in the same manner and with the same effect as a deed or other evidence of title to real property. Am'd by ch. 373 of 1897. 139. Redemption by mortgagee before notice. The holder of any mortgage which is duly recorded at the time of the sale, may, at any time after the sale of all or any part of the mortgaged premises for unpaid taxes, and before the expiration of six months from the giving of the notice required by this article to be given to a mortgagee, redeem the premises so sold or any part thereof from such sale. The redemption shall be made by filing with the comptroller a written de- scription of his mortgage and by paying to the state treasurer, upon the certificate of the comptroller, for the use of the purchaser, his heirs or assigns, the sum mentioned in his certificate, with interest at the rate allowed by law in case of redemption by occupants from the date of such certificate. The holder of such mortgage shall have a lien upon the premises redeemed, for the amount so paid with interest from the time of payment, in like manner as if it had been included in the mortgage. Provided, however, that the notice required to be given under this and the last preceding section shall be directed only to such persons as shall within two years from the time of such sale, and in case of all sales held before April twenty-fourth, eighteen hundred and ninety-seven, the date of the taking effect of chapter three hun- dred and seventy-three of the laws of eighteen hundred and ninety- seven, where the time allowed by law for redemption by mortgagees had not then expired within two years from April twenty-fourth, eighteen hundred and ninety-seven, file in the office of the comptroller a notice, stating the names of mortgagor and mortgagee, the date of the mortgage, and the amount claimed to be due thereon, and the county, town and tract in which the mortgaged premises are situated, with the number of the lot on which said mortgage is claimed to be a lien, with the name of the person or persons claiming notice, their residence and the post-office, to which such notice shall be addressed. A purchaser of mortgaged premises at a sale thereof under and in pur- suance of a judgment or decree of foreclosure of a mortgage thereof, held within two years after April twenty-fourth, eighteen hundred and ninety-seven, shall be deemed in all actions and proceedings re- lating to the redemption of said premises from any previous tax sales thereof, to have been the holder of said mortgage and to have been 117a NEW YORK TAX LAW. entitled to take the like proceedings for the redemption of said premises from such tax sales and with the like effect, as the holder of such mortgage would have been entitled to if there had been no foreclosure of such mortgage. Am'd by ch. COS of 1901. In effect April 29, 1901. See people v. Palmer, 15 App. Div. 395. Purchaser at a mortgage loreclosure sale is " the holder of a mortgage." People ex rel. Brooklyn Union Elevated 11. Co. v. Morgan, 85 App. Div. 292. 140. Cancellation of soles. The comptroller shall not convey any lands sold for taxes if he shall discover before the conveyance, that the sale was for any cause invalid or ineffectual to give title to the lands sold; but he shall cancel the sale and forthwith cause the pur- chase-money and interest thereon to be refunded out of the state treas- ury to the purchaser, his representatives or assigns. If the error originated with the county or town officers the sum paid shall be a charge against the county from which the tax was returned, and the board of supervisors thereof shall cause the same to be assessed, levied and collected and paid into the state treasury. If he shall not discover that the sale was invalid until after a conveyance of the lands sold shall have been executed he shall, on application of any person having any interest therein at the time of the sale, on receiving proof thereof, cancel the sale, refund out of the state treasury to the purchaser, his representatives pr assigns, the purchase-money and interest thereon, and recharge the county from which the tax was returned, with the amount of purchase-money and interest from the time of sale, which the county shall cause to be levied and paid into the state treasury. On any such application the comptroller may appoint a commissioner with like powers and duties as in case of an application for redemption ; provided, however, that in any county which does not include a portion of the forest preserve, such application for cancellation may also be made by the owner of the lands at the time of the tax sale. Comptroller has no power to set aside a tax sale upon application of the owner. People ex rel. v. Roberts, 151 N. Y. 540. 141. Setting aside cancellation of sale. The comptroller is hereby authorized and empowered and shall, upon the application of anyone whomsoever aggrieved thereby, set aside any cancellation of sale made by him, or by any of his predecessors in office, in either of the following cases NEW YORK TAX LAW. 117b First. When such cancellation was procured by fraud or misrepre- sentation. Second. When it was procured by the suppression of any material fact bearing on the case. Third. When it was made under a mistake of fact. Fourth. When such cancellation was made upon an application which the comptroller, or any of his predecessors in office, had no juris- diction or legal right to entertain at the time of such cancellation. Eight days' written notice of an application made under and pur- suant to this section shall be served upon the person upon whose appli- cation such sale was cancelled, or his heirs or grantees, the county treasurer of the county or counties in which the lands affected by such application are situate and upon the attorney-general of the state of New York ; in case any of the parties to be served are not residents of the state of New Y r ork, or can not after reasonable diligence be found within the state of New York, such notice may be served by the publi- cation thereof in a newspaper published in the county or counties where the lands affected by such application are situate, and also in the newspaper printed at Albany, in which legal notices are required to be published, once in each week for three weeks immediately preceding the day upon which such application is to be made, and also by mail- ing a copy of said notice to each of said parties at their last known place of residence ; and on or before the day of the first publication all papers upon which such application is to be made shall be filed in the office of the comptroller. The comptroller shall in all cases specify the grounds upon which such cancellation is set aside, and every such cancellation set aside by the comptroller shall in every and all respects have the same force and effect as though no cancellation thereof had ever been made. Am'd ch. 392 of 1897. 142. Expenses of sale. The expenses attending any sale for taxes under this article, including the expenses of printing and publishing lists and notices and transmitting copies thereof, and of all other things required to be done before the sale shall be had, shall be ,a charge on the lands liable to be sold ; and the comptroller shall add to the taxes, interest and other charges on each parcel of land liable to be sold, an equal proportionate part of such expenses to be estimated by him. 118 NEW YORK TAX LAW. 143. Payment of moneys into state treasury. The moneys re- ceived upon any sale and interest under this article, and for the ex- penses of the sale shall be paid into the state treasury and the accounts of all persons entitled to any portion of the moneys so received for such expenses, shall be audited by the comptroller and paid out of the state treasury. ARTICLE VII. Sales by County Treasurers for Unpaid Taxes and Redemption of Lands. Section 150. When lands to be sold for unpaid taxes. 151. Advertisement and sale. 152. Redemption. 153. Conveyance by county treasurer. 154. Conveyance and its effect. 155. When purchase money to be refunded. 156. Lands which the state owns or upon which it has a lien. 157. Provisions relative to comptroller to apply to treasurer. 158. Article not to relate to certain cities. 150. When lands to be sold for unpaid taxes. Whenever any tax charged on real estate in the counties of St. Lawrence, Lewis and Oneida, or in a county not including a portion of the forest preserve, is returned to the county treasurer, he shall not return the same to the comptroller, but if such tax, with interest thereon at the rate of ten per centum per annum, computed from the first day of February, after the same is levied, shall remain unpaid for six months from that date, such county treasurer shall advertise and sell such real estate as herein provided for the payment of such tax and interest and the ex- pense of such sale. The expense of publication of the notice of sale and the list of lands to be sold and the expense of conducting the sale, and the, expense of publication of the notice of unredeemed lands, if thereafter redeemed, shall be a charge on the land liable to be sold and shall be added to the tax and .NEW YORK TAX LAW. 119 interest. The county treasurer of the county of Rockland may defer the sale of any parcel of non-resident real estate in such county for unpaid taxes, until the unpaid taxes thereon with accrued interest shall amount in the aggregate to the sum of two dollars. Amended by ch. 261 of 1901. In effect April 4, 1901. Amended by ch. 171 of 1902. In effect March 15, 1902. Amended by ch. 170 of 1903. In effect April 14, 1903. 151. Advertisement and sale. The county treasurer shall immediately after the expiration of such six months cause to be published at least once in each week for six weeks, in the two news- papers designated for the publication of the session laws, a list of real estate so liable to be sold, together with a notice that such real estate will, on a day at the expiration of said six weeks specified in such notice, and the succeeding days, be sold at public auction at the court house in the county where the same is situated, to dis- charge the taxes, interest and expenses that may be due thereon at the time of such sale. On the day mentioned in such notice the county treasurer shall begin the sale of Said real estate and continue the same from day to day. The charge for publishing such notice shall be seventy-five cents per folio for the first insertion, and fifty cents per folio for each subsequent insertion. The counties of St. Lawrence, Lewis and Oneida, and the counties of the state other than those in the forest preserve are empowerd to acquire and hold such lands within twenty days after the time for redemption has expired the county treasurer of each of the counties of St. Law- rence, Lewis and Oneida shall file with the comptroller a certified statement of all tracts or parcels of land situated in the forest pre- serve which have been bid in by the county and have not been re- deemed, and shall sell and convey to the state any tract or parcel of land specified in such statement which the comptroller shall desig- nate \vithin six months after such statement is filed, upon the pay- ment of the taxes, interests and expenses due thereon at the time of the sale and also all taxes assessed thereon since such sale, and the comptroller shall draw his warrant on the state treas- urer for the amount thereof, or credit the county with such amount in the books of his office. After the expiration of such six months in the counties of St. Lawrence, Lewis and Oneida, and after the time for redemption has expired in any other county, the county treasurer is authorized in the name of the board of supervisors of the county to sell and convey under his hand and seal such lands, as have not been conveyed to the state, in the manner and upon such terms as the board of supervisors of the county may direct. Am'd by chap. 362 of 1898. In effect April 20, 1898. A tax sale, although irregular in some respects, vests the legal title in the purchaser of the parcel sold as to all persons except the person owning the parcel at the time of the sale. Andrews v. Wheeler, 18 Misc. 646. 152. Redemption. The owner, occupant or any other person having an interest in any real estate sold for taxes as aforesaid, 120 NEW YORK TAX LAW. may redeem the same at any time within one year after the last day of such sale, by paying to tne county treasurer of the county, for the use of the purchaser, the sum mentioned in his certificate, together with interest thereon at the rate of ten per centum per annum, to be computed from the date ot such certificate, and any tax which the holder of said certificate shall have paid between the days of sale and redemption, together with the share of the expense of the publication of notices to redeem the real estate sold in such county for unpaid taxes, as apportioned by the county treasurer to the real estate so redeemed, which expense shall be in the first instance a county charge and shall be at the same rate as that provided for the publication o'f notices of tax sales. In case any parcel of real estate mentioned in such notice to redeem shall not be redeemed within the one year allowed by law for such redemption then and in that event the share of the expense ,>f the publication of notices to redeem such unredeemed real estate sold in any such county for unpaid taxes, as apportioned by the county treasurer, together Wicj. interest thereon for one year at the rate of ten per centum per annum, shall be laid before the board of supervisors of such county for reassessment as are other taxes and shall be by such board of supervisors reassessed upon the assessment roll of the current year against real estate and shall be a lien thereon. Amended by ch. 535 of 1904. Notice of redemption from tax sale which describes the property as being on the west side of the street instead of on the east side is substantially defective. Clason v. Baldwin, 152 N. Y. 204. 152-a. Redemption of real property stricken from tax rolls. The real property struck uown to a county at said tax sale and emitted from the tax rons as provided in section fifty of this act shall not 1 : subject to further sale after having been once so sold for taxes. The real pivpi-rtiy so oin., ted from the tax rolls may be redeemed by the owner. < < person having an interest in the same; provided the county has not acquire.! a title in fee to such real property, upon the payment to the eomitv treasurer for the use and benefit of the county of a sum equal to 11 groi s amount ot the taxes, expenses of such sale, penalty ana interest thereon, together the tax and interest thereon which would have been due on said real pn.i had it been taxed during each of the years it was so omitted from the tax rolls. The said taxes for each of the years during which said real <'1nio is so omitted from the tax rolls shall he computed on the basis of the assessed valuations returned pn said real property by the assessors of the, several tax districts and at the rate fixed by the board of supervisors as the tax rate for the tax district within which said real estate is situated Added by ch. 447 of 1905. 153. Conveyance by county treasurer. If such real estate, or any portion thereof, be not redeemed as herein provided, the county treasurer shall execute to the purchaser a conveyance of the real estate so sold, the description of which real estate shall include a specific statement of whose title or interest is thereby conveyed, so far as appears on the record, which conveyance shall vest in the grantee an absolute estate in fee, subject, however, to all claims the county or state may have thereon for taxes or liens or incumbrance. The county treasurer shall receive from the purchaser fifty cents for preparing such conveyance and ten cents additional for each piece or parcel of land described therein, exceeding the first. All purchases made for the county shall be included in one convoy a nee, for which the county treasurer shall receive ten dollars. Every sneh conveyance shall be executed by the treasurer of the county, under his hand and seal, and may be recorded in the same manner and with like effect as a conveyance of real estate properly acknowl- edged or proven. The money received by the county trasurer on every such sale shall be applied by him, after deducting the ex- penses thereof, in like manner as if the same had been paid to him by the collectors of the several towns. ' Am'd ch. 3.39 of 1808. ."Naw YORK TAX I 191. Further requirements as to report of corporations. Every report required by this article shall have annexed thereto, the affidavit of the president, vice-president, secretary or treas- urer of the corporation, association or joint-stock company or of the person or one of the persons, or the members of the partnefc ship making the same, to the effect that the statements contained therein are true. Such reports shall contain any other data, in- formation or matter which the comptroller may require to be included therein, and he may prescribe the form in which such reports shall be made and the form of oath thereto. When so prescribed such form shall be used in making the report. The comptroller may require at any time a further or supplemental report under this article, which shall contain information and data upon such matters as the comptroller may specify. 192. Powers of comptroller to examine into affairs of corporation. In case any report required by any of the preced- ing sections of this article shall be unsatisfactory to the comp- troller, or if any such report is not made as herein required, the comptroller is authorized to make an estimate of the dividends paid by such corporation and the value of the capital stock em- ployed by it, from any such report or from any other data, and to order and state an account according to the estimate and value so mad* by him for the taxes, percentage and interest due the state from such corporation, association, joint-stock com- pany, person or partnership. The comptroller shall also have power to examine or cause to be examined in case of a failure to report or in case the report is unsatisfactory to him, the books and records of any such corporation, joint-stock association, company, foreign banker, person OP partnership, and may hear testimony and take proofs material for his information, either personally or he may appoint a commissioner by a written ap- pointment under his hand and official seal for that purpose Every commissioner so appointed shall be authorized to make euch examination and take such testimony and hear such proofs and report the proofs and testimony so taken and the result of his examination so made and the facts found by him to the 140 NEW YOKK TAX LAW. comptroller. The comptroller shall, therefrom, or from any other data which shall be satisfactory to him, order and state an account for the tax due the state, together with the expenses of such examination and the taking of such testimony and proofs. Such expenses shall be fixed and adjusted bj the comptroller. The comptroller is made an assessor. He is made by the statute an assessor himself, and he had a right to tiniate its value according to such information as he could obtain or upon bis own judgment People v. Wemple, 138 N. Y. 582, 588. His determination as to the amount of the tax will not be disturbed now unless it clearly appears to be erroneous. Id. 587; People v. Am. Con. & Dredging Co., 129 id. 558: People v. Southern Cotton Oil Co., J31 id. 64; People v. Wemple, 133 id. 323. 193. Notice of statement of tax ; Interest. Upon auditing and stating every account for taxes OP other charges under this articte. the comptroller shall forthwith send notice thereof in writing to the person, partnership, company, association or cor- poration against whom the same is made, which notice may be mailed to the post-office address of such person, partnership, association, company or corporation. All accounts so audited and stated shall bear interest upon the total amount found due thereon to the state, for taxes, percentage, interest and other charges, from the expiration of thirty days after sending such notice until payment thereof shall be made. 194. Payment of tax and penalty for failure.- A tax imposed by sections one hundred and eighty-two or one hundred and eighty-six of this chapter, shall be due and payable into the state treasury on or before the fifteenth day of January in each year. A tax imposed by section one hundred and eighty-four of this chapter on a transporta- tion or transmission corporation, or by section one hundred and eighty- five, on elevated railroads or surface railroads not operated by steam, shall be due and payable into the state treasury on or before the first day of August in each year. A tax imposed by section one hundred and eighty-seven of this chapter on an insurance corporation, shall be due and payable into the state treasury on or before the first day of June in each year. A tax imposed by section one hundred and eighty- NEW YORK TAX LAW. 141 seven-a or one hundred and eighty-seven-b shall be due and payable into the state treasury on or before the first day of September in each year. A tax imposed by section one hundred and eighty-eight of this chapter on a foreign banker shall be due and payable into the state treasury on or before February first in each year. If such tax in any case is not paid within thirty days after the same becomes due, or if the report of any such corporation is not made within the time required by this article, the corporation, association, joint-stock company, per- son or partnership, liable to pay the tax, shall pay into the state treas- ury in addition to the amount of such tax, a sum equal to five per centum thereof, and one per centum additional for each month the tax remains unpaid, which sum shall be added to the tax and paid or collected therewith. Every corporation, association, joint-stock company, person, or partnership failing to make the annual report required by this article, or failing to make any special report required by the comp- troller, within any reasonable time to be specified by him, shall forfeit to the people of the state the sum of one hundred dollars for every such failure, and the additional sum of ten dollars for each day that such failure continues. Such tax shall be a lien upon and bind all the real and personal property of the corporation, joint-stock com- pany or association liable to pay the same from the time when it is payable until the same is paid in full. Am'd by chs. 118 and 132 of 1901. Am'd by ch. 558 of 1901. In effect April 26, 1901. 195. Revision and readjustment cf accounts by comp- troller. The comptroller may, at any time within one year from the time any such account shall have been audited and stated, and notice thereof sent to the person, partnership, company, association or corporation against whom it is stated, revise and readjust such account upon applica- tion therefor by the party against whom the account is stated or by the attorney-general, and if it shall be made to appear upon any such application by evidence submitted to him or otherwise, that any such account included taxes or other charges which could not have been lawfully demanded, or that payment has been legally made or exacted of any such account, he shall resettle the same according to law and the facts, and charge or credit, as the case may require, the difference, if any, resulting from such revision or resettlement upon the accounts for taxes of or against any such persom, partnership, company, association or corporation. Such credit, whether al- lowed before or after the passage of this act, may be, by the person, partner- ship, company, association or corporation in whose favor it is allowed, assigned to a person, partnership, company, association or corporation liable to pay taxes under article nine of this act and the assignee of the whole or any part of such credit on filing with the comptroller such assignment shall thereupon be entitled to credit on the books of the comptroller for the amount thereof on the current account for taxes of such assignee in the same way and with the same effect as though the credit had originally been allowed in favor of 142 NEW YORK TAX LAW. such assignee. The comptroller shall forthwith send written notice of his determination upon such application to the applicant, and to the .attorney- general, which notice may be sent by mail to his post-office address. Am'd by ch. 642 of 1903. Petition verification. Mr. Carstensen states In the petition that lio had obtained the figure* appearing in his statement from the records and books, and believes them to be correct, and in the affidavit says that the facts set forth in the petition are correct and true. We think that in such a case the papers were sufficient to authorize the determination of the comptroller. * * Nor was the effect of the affidavit of verification impaired because of the words " to the best of his knowledge and belief " at the end thereof. Peo- ple v. Campbell, 88 Hun, 544, 547, 548; Pratt v. Stevens, 94 N. Y. 387. He may receive affidavits in evidence. He may receive affidavits In evidence. People v. Campbell, above, and 139 N. Y. 68. The legislature did not confer power upon the comptroller or the court to direct the refunding of any tax paid into the treasury to the corpora- tion that paid it. * * * All the comptroller is authorized to do in an application for revision and readjustment is to resettle the account and to charge or credit, as the case may require, the difference, if any, resulting from such revision " upon the current account " of the corporation filing the petition. People v. Wemple, 133 N. Y. 617, 618. Tax illegally assessed may be recovered back, although it was paid at the time without objection. The comptroller fixed the amount of the tax, and the relator paid It without objection or protest. Subsequently it made application to the comptroller for a revision and readjustment of these accounts, which was denied. The relator sued out a writ of certiorari. The Court of Appeals say: "Under the decisions in J29 N. Y. 543 and 664, the taxation upon t*e relator for the years above mentioned was illegal. The corporation was not subject to the tax. * * * We think the act provides for just sucb cases as the relator's. The comptroller is to revise and readjust any account for taxes whenever, among other things, it shall be made to appear that the tax has been illegally paid or so made as to involve taxes which could not have been lawfully demanded. * * * We think the relator was entitled to the relief which it sought. (People, etc., v. Wemple, 133 N. Y. C17.)" People Y. Wemple, 141 N. Y. 471, 474, 475. People v. Miller, 84 App. Div. 168. 196. Review 01 determination of comptroller by cer- tiorari. The determination of the comptroller upon any applica- tion made to him by any person, partnership, company, associa- YORK. TAX LAW. k 143 tion or corporation for a revision and resettlement of anj; account, as prescribed in this article, may be reviewed both upon the law and the facts, upon certiorari by the supreme court at the instance of any person, partnership, company, association or corporation affected thereby, and in the name and on behalf of the people of the state. For the purpose of such review the comptroller shall return, on such certiorari, the accounts and all the evidence before him on such application, and all the papers and proofs upon the original statement of such account and all proceedings thereon. If the original or resettled accounts shall be found erroneous or illegal, either in point of law or of fact, by the supreme court, upon any such review, the accounts re- viewed shall then be corrected and restated, and from any de- termination of the supreme court upon any such review, an appeal to the court of appeals may be taken by either party. Return, what to contain. This seems to contemplate that the whole case upon which the comp- troller acted shall appear by the return, so that the court may determine whether in any respect the action of the comptroller was erroneous or il- legal, and if so, may itself make the proper determination. People T. Roberts, 4 App. Div. 334, 336. Burden of proof. In a proceeding to review an assessment against a corporation * the burden rests upon the relator to show error of the comptroller. People v. Roberts, 91 Hun, 146, 148. See People v. Campbell, 80 Hun, 466; 145 N. Y. 587; People v. Wemple, 129 id. 565; People v. Wemple, 138 id. 583. 197. Regulations as to such writ of certiorari. No certiorari to review any audit and statement of an account OP any determination by the comptroller under this article, shall be granted unless notice of application therefor is made within thirty days after the service of the notice of such determination. Eight days' notice shall be given, to the comptroller of the application for such writ. The full amount of the taxes, per- centage, interest and other charges, audited and stated in such account must be deposited with the state treasurer before mak- ing the application and an undertaking filed with the comp- 144 NEW YOKK TAX LAW. troller m such amount and with such sureties as a justice of the supreme court shall approve to the effect that if such writ is dismissed or the determination of the comptroller affirmed, the applicant for the writ will pay all costs and charges which may accrue against him, or it in the prosecution of the writ, including costs of all appeals. The notice to be served on the present comptroller. The acting comptroller, being the custodian of the records of his prede- cessor, can, without any aid from his predecessor, answer the writ from the records of his office, and we can see no reason under such circum- stances for making such predecessor a party to the writ Matter of Tif- fany, 80 Hun, 486, 488. 198. Warrant for the collection of taxes. &fter the expira- tion of thirty days from the sending by the comptroller of a notice of a settlement of an account as provided in this article, unless the amount of such account shall have been paid or de- posited with the state treasurer, if an appeal or other proceedings have been taken to review the same, and the undertaking given as provided in this article, the comptroller may issue a warrant under his hand and official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell the real and personal property of the person, partnership, company, association or corporation against which such account is stated, found within his county for the payment of the amount thereof with interest thereon and costs of executing the warrant, and to return such warrant to the comptroller and pay to the state treasurer the money collected by virtue thereof, by a time to be therein specified, not less than sixty days from the date of the warrant. Such warrant shall be a lien upon and shall bind the real and personal property of the person, partnership, company, association or corporation against which it is issued, from the time an actual levy shall be made by virtue thereof. The sheriff to whom any such warrant shall be directed shall proceed upon the same in all respects, with like effect, and in the same manner as prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be en- Haw YORK TAT LAW. 145 titled to th> same fees for his services in executing tfce warrant, to be collected in the same manner. f* 199. Information of delinquents. It shall be the duty of any person having knowledge of the evasion of taxation under this article by any corporation, association, joint-stock company, partnership or person liable to taxation thereunder, for any omis- sion on their part to make the reports required by this article, to make a written report thereof to the comptroller of the state, with such information as may be in his possession as may lead to the recovery of any taxes due the state therefrom. If, in his opinion, the interests of the state require it, the comptroller may employ such person to assist in the collection and preparation of evidence and in the prosecution and trial of actions for such taxes, and so much of the same, not exceeding ten per centum thereof, as may be collected from any such delinquent corpora- tion, association, company, partnership or person, by reason of such report and such services, as shall have been agreed upon between such person and the comptroller or attorney-general as a compensation therefor, shall be paid to such person, and noth- ing shall be paid to such person for such report or services unless there shall be a recovery of taxes by reason thereof. 200. Action for recovery of taxes ; forfeiture of charter of delinquent corporation. An action may be brought by the attorney-general, at the instance of the comptroller, in the name! of the state, to recover the amount of any account audited and stated by the comptroller under the provisions of this article. If any such account shall remain nnpaid at the expiration of one year after notice of the statement thereof has been sent as required by this article, and the comptroller is satisfied that the failure to pay the same is intentional, he shall no report to the attorney-general, who shall immediately bring an action, in the name of the people of the state, for the forfeiture of the fran- chise of any corporation, joint-stock company or association failing to make such payment, and if it is found that such failure was intentional, judgment shall be rendered in such action for 19 146 NEW YOEK TAX LAW, the forfeiture of its franchise and for its dissolution, and there- after such franchise shall be annulled. 201. Reports to be made by the secretary of state. The secretary of state shall transmit on the first day of each month, to the comptroller, a report of the stock corporations whose) certificates of incorporation are filed, or of the foreign stock corporations to whom a certificate of authority has been issuedi to do business in this state, during the preceding month. Such! report shall state the name of the corporation, its place of busi- ness, the amount of its capital stock, its purposes or objects, the names and places of residence of its directors, and, if a foreign corporation, its place of business within the state. The comptroller may prescribe the forms and furnish the blanks for such reports. The secretary of state shall make like reports to the comptroller whenever required by him relating to any such corporations whose certificates have been filed or to whom a certificate of authority has been issued prior to the time when this article takes effect, and during any period of time specified by the comptroller in his request for suck report. 202. Exemptions from other state taxation. The personal prop- erty of every corporation, company, association or partnership taxable under this article, other than for an organization tax, shall be exempt from assessment and taxation upon its personal property for state pur- poses, and the personal property of every corporation taxable under section one hundred and eighty-seven-a of this article, other than for an organization tax, and as provided in chapter thirty-seven of the general laws, shall be exempt from assessment and taxation for all other purposes, if all taxes due and payable under this article have been paid thereby. The personal property of a private or individual banker, actually employed in his business as such banker, shall be exempt from taxation for state purposes, i f such private or individual banker shall have paid all taxes due and payable under this article. Such corporation and private or individual banker shall in no other respect be relieved from assessment and taxation by reason of the pro- visions of this article. The owner and holder of stock in an incor- porated trust company liable to taxation under the provisions of this act shall not be taxed as an individual 'for such stock. Am'd by ch. 132 of 11)01. The amendment of ch. 132 of 1901 was inadvertently repealed by ch. 535 of 1901 and revived and re-enacted by ch. 172 of 1902 and deemed to have con- tinued in force since the date it originally took effect. See People ex rel. Mutual Trust Co. v. Miller 85 App. Div. 211. 203. Application of taxes. The taxes imposed by this article and the revenues thereof shall be applicable to the general fund of the treasury and to the payment of all claims and demands which arc a lawful charge thereon. NEW YORK TAX LAW. 147 ARTICLE X. Taxable transfers. This article was amended by chap. 368 of 1905. In effect June 1, 1905. Section 220. Taxable transfers. 221. Exceptions and limitations. 222. Accrual and payment of tax. 223. Discount and interest. 224. Lien of tax and collection by executors, administrators and trustees. 225. Refund of tax erroneously paid. 226. Taxes upon devises and bequests in lieu of commissions. 227. Liability of certain corporations to tax. 228. Jurisdiction of the surrogate. 229. Appointment of appraisers, stenographers, et cetera. 230. Proceedings by appraiser. 231. Determination of surrogate. 232. Appeal and other proceedings. 233. composition of transfer tax upon certain estates. 234. Surrogate's assistants in Xew York, Kings and other counties. 2:!."). Proceedings by district attorneys. 236. Receipt from county treasurer or comptroller. 237. Fees of county treasurer. 238. Books and forms to be furnished by the state comptroller. 239. Reports of surrogate and county clerk. 240. Reports of county treasurer. 240a. Report of state comptroller; payment of taxes 241. Application of taxes. 242. Definitions. 243. Exemptions in article one not applicable. Section 220. Taxable transfers. A tax shall Jt md is hereby imposed upon the. transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or per- sonal property, in the following cases : 1. When the transfer is by will or by the intestate laws of this state from any person dying seized or possessed of the property while a resident of the state. 2. When the transfer is by will or intestate law, of property within the state, and the decedent was a nonresident of the state at the time of his death. 3. W T hen the transfer is of property made by a resident or by a nonresident when such nonresident's property is within this state, by deed, grant, bargain, snle or gift made in contemplation of the death of the grantor, vendor or donor, or intended to take effect in possession or enjoyment at or after such death. 148 NEW YORK TAX LAW. 4. When any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. 5. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made Hther before or after the passage of this act, su-ch appointment when made shall be deemed a transfer taxable under the pro- visions of this act in the same manner as though the property ro which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will ; and whenever any person or corporation possess- ing such a power of appointment so derived shall omit or fail to exercise the same within the time provided therefor, in w-r'e or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, tn the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of, such omission or failure. 6. The tax imposed hereby shall be at the rate of five per centum upon the clear market value of such property, except as otherwise prescribed in the next section. Amended by cti. 284 of 1897. Took effect May 6, 1897. Amended by ch. 368 of 1905. In effect June 1, 1905. See In re Green, 153 N. Y. 223. The act is constitutional. We entertain no doubt that such a tax is constitutional. Matter of McPherson, 104 N. Y. 306, 316. Construction of clause in subdivision 3. "When any such person or cor- poration becomes beneficially entitled," etc. This latter clause, I think, relates to the conveyance alone, and is meant to cover a case where the conveyance may have been made prior to the act, and yet the beneficial interest, whether in possession or expectancy, sliuuld attach after the passage of the act of 1892. In other words, where, by the terms of the instrument itself, no taxable estate, either in possession or expectancy, attached until after the passage of the act of 1892, and not to a case where the tranfer was made prior to the passage of the act, although the happening of the event or the contingency upon which the estate actua'ly vested in possession took place after the passage of the -act of 1892. Tallmadge v. Seaman, 9 Misc. 303, 306. Construction of act "of the value of five hundred dollars or over." In none of the previous acts had the legislature undertaken to define the terms it had used, but by the section last .quoted, and the whole revised act taken together, it seems to us that the judgment of tne legislature is YORK TAX LAW. 149 made clear; that Its Intention was to make tne aggregate of the property that was transferred to the collateral relatives the test in determining the question of exemption. It is the "transfer" that is taxed and not the " estate " of the beneficiaries respectively. * * This view is in harmony with the evident policy of the law that all the property of the decedent shall be subject to the tax, except in small estates of less than $500. Matter of Hall, 88 Hun, 68, 71. It thus appears that under the statute, while the distributive snares passing to the nephews do not exceed in the aggregate the sum of $500, still those shares will be subject to taxation in case the whole property of the intestate passing to persons not by the. act specifically exempted ex- ceeds the sum of $500. * * * As the distributive share passing to the sister was less than $10,000, It is not to be added to the distributive shr.res passing to the nephews in ascertaining whether such last-named distributive shares are subject to taxation. Matter of Bliss, 6 App. Div. 102, 193. (Rule. Deduct from the total value of the estate the legacies or Inher- itances which are exempt. If the remainder is less than $500, it also ia exempt; if over $500, it is taxable.) Present value of legacy. Cash legacies payable at a future time are to be taxed at their face, less interest thereon to the time when payable. It certainly seems very c.U-iir that such legacies as are here bequeathed, payable at the end of one ynar, are not of the fair market or cash value of $500 each. No business man would so regard them. Each would be of the value of the amount less the interest till payable. In re Peck's Estate, 9 N. Y. Supp. 46. See Thorn v. Garner, 113 N. Y. 198. When trustees named In will are given power to name the legatees. Until the contingency is decided the matter must remain suspended, and then it can be determined to whom the property will pass, and whether or not it is subject to the tax. * * * It is a well-settled principle of the law that, when parties take under a power of appointment, they take under the instrument creating the power, so that the parties named by Henry Hilton under the power given by him must be regarded as the per- sons selected by Mrs. Stewart. In re Stewart's Estate, 10 N. Y. Supp. 15. "We think there can be no reasonable doubt that the appomtees under tbe power of appointment took their interests under and by virtue of the will, and not in a legal sense under the instrument of January 16, 1890, in execution of the power. Matter of Stewart, 131 N. Y. 274, 281. Where a transfer became operative previous to the passage of the act taxing inheritances, the tax is not collectible, although grantor died after the act took effect. Estate of Hendricks, 18 State Hep. 989. A bequest to the United States is taxable-. Matter of Merriam. 141 N. Y. 479. 150 NEW YOEK TAX LAW. Gifts causa mortis. The two essentials to a valid gift of this kind are: 1st. That it was given in view of the donor's death; and 2d. That he died of the ailment with which he was afflicted at the time the present was made. * * * In case of gifts causa mortis physical possession of the property Is not necessarily parted with by the donor. The right of revocation inheres in the donor in case of recovery, and that is the characteristic distinguishing gifts of this kind from those inter vivoa. Williams v, Guile, 117 N. Y. 843-348. * * Crosby, how- ever, received this note subject to the collateral inheritance tax. Matter of Crosby, 46 State Rep. 443, 444. It being a special tax, the statute must be strictly construed. It is not a general but a special tax, reaching only to special cases and affecting only a special class of persons. * * * In such a case they have the right, both in reason and justice, to claim that they shall be clearly brought within the terms of the law before they shall be subjected to its burdens. It is a well-established rule that a citizen cannot be subjected to special burdens without the clear warant of the law. Matter of Enston, 113 N. Y. 174, 177, 178. Where a particular subject is within the scope of that section, nnd exemption from taxation is claimed on the ground that the legislature has not provided proper machinery for accomplishing the legislative pur- pose in the particular instance, a liberal rather than a strict conriti'uetion should be applied. Matter of Stewart, 131 N. Y. 274, 282. As a law imposing a special tax, it is to be strictly construed against the State and a case must be clearly made out for its application. Matter of Estate of Swift, 137 N. Y. 77, 86. Time of transfer of title. Whatever of confusion exists In the authorities upon the subject seems to be due to a failure in some of the cases to properly distinguish between the time when the legatee became entitled to the possession of his estate under the will. Where the estate transferred has a fixed or ascertainable value at the time of the death of the grantor, testator or intestate, the value at that time must be the basis of the appraisal whenever made; but If the person to whom the property passed cannot be known until the death of the life tenant, the tax cannot be imposed until after that event. Matter of Davis, 149 N. Y. 539, 547; see In re Seaman, 147 id. 69. The statute imposes a tax upon the right of succession to, not upon, property. The statute does not provide for a tax upon property In the sense that such enactments are generally understood, but upon the right of succession under a will or in case of intestacy. Matter of Hamilton, 148 N. Y. 310, 313; In re Swift, 137 id. 77; In re Merriam. 141 id. 479; In re Hoffmaii, 143 Id. 329; In re Cullum, 145 id. 593. NEW YORK TAX LAW. 151 The act of 1892 was a revision of the whole law on the subject. * * I think it remains true that the tax is one upon the right of succession, levied upon successors in respect to shares to which they succeed, and not upon the decedent's estate as such. Matter of Hoffman, 143 N. Y. 327, 331. Location of property. Real estate situated outside of this State, although owned by a decedent, residing here at the time of his decease, cannot be taxed; but personal property of a resident decedent, wheresoever situated, whether within or without the State, is subject to the tax imposed by this act. Matter of Estate of Swift, 137 N. Y. 77, 88. It is the property of the decedent which is sought to be subjected to the tax. If the property consisted in personalty, its legal situs, although it, in fact, existed elsewhere than in the State, would follow the domicile of its owner and thus, if he were a resident of the State, become subject to taxation there. * * * As to the property of nonresidents " the tax is laid only in the case where property of the nonresident decedent within the State passes to the legatee's, collateral relative, or stranger in blood." * * * That is to say, the property of nonresident decedents was not subjected absolutely to the tax, except where it, in fact, passed to the person or corporation. Matter of James, 144 N. Y. 6, 10. Property transiently in the State. We think that * * * all it was intended to cover was tangible prop- erty kept within this State by the decedent, and that property transiently here, as upon the person or in the baggage of a man suddenly dying within this State, was never intended to be covered by the provisions of this act. In re Phipps, 28 N. Y. Supp. 330, 332; 77 Hun, 325. Stocks in foreign corporations. The share certificates, which the testator held, represented the Interests which he possessed in the corporations which issued them, and the legal situs of that species of personal property is where the corporation exists, or where the shareholder has his domicile. Matter of James, 144 N. Y. 6, 12; Matter of Enston, 113 id. 174. Where a testator leaves personal property to legatees, some liable and others not liable to pay the tax, and a portion of the property is situated outside the State, the executor may use the foreign property to pay the taxable legatees. This he may rightly do and thus save the estate from the payment of the succession tax imposed by our law. * * * If the American estate is appropriated to persons who are within the excepted degrees of relationship to the testator, the right to claim the tax from the executor is gone. * * * It does not lie with the officers of the State to say, in such a case, which part of the testator's property shall be appro- printed to the payment of the legacies. Matter of James, 144 N. Y. 6, 11. There remains one other question In this case, as presented by the briefs of the appellant whether the stocks of foreign corporations held 152, NEW YORK TAX LAW. by the executor are to be regarded as part of the estate, subject to the tax now under consideration. The tax being imposed on the right of succession, and not on the prop- erty, * * * this question must be answered in the affirmative. To compute the succession tax on the total personal estate is not imposing a tax on the stocks of foreign corporations. Matter of Merriam, 141 N. T. 479-485. Heal estate. While real estate which descends or Is devised as such directly to the wife or children is not taxable, it is evident that if decedent makes such a testamentary disposition of his real estate as to convert it into person- alty, the shares of the legatees under such will are liable. Matter of Knapp, 51 State Rep. 513, 517. Moneys deposited for the benefit of an infant, the proceeds of the sale of land in an action for the partition of lands, are not exempt as real estate upon the death of the infant. Matter of Stiger, 7 Misc. Rep. 268. Debts owing by legatees to be appraised. ' The note in the case at bar represents a debt due by the legatee to the testator, and the executors could be compelled to include it in their inven- tory as an asset of the estate. * * * The appraiser properly reported this portion of the residuary estate as subject to the tax. In re Twigg's Estate, 15 N. Y. Supp. 548. Bequest for masses. In re Black's Estate, 5 N. Y. Supp. 452, the clause In the will was: "I give aud bequeath to my executors, or such one of them as shall qualify, the sum of five hundred dollars, in trust, to expend the same for masses for the repose of the soul of my said husband and myself, and it is my wish and desire that such masses be celebrated by the Rev. Thomas J. Campbell, of the Society of Jesus." Ransom, S., says: " I am satisfied that the bequest is a valid one, and as such is subject to the tax by the collateral inheritance tax." When a legacy is the consideration in an executed contract it is not taxable. At the time of the execution of the will it was agreed between them that the aunt should so make her will, and that the nephew should provide for her during her life. Both have done as they agreed. * * * Although the property is given to him as a legacy, he is really to receive it in satisfaction of a claim which he might enforce against the estate of the deceased. * * * I, therefore, conclude that the property to be received by Jesse Hulse is a payment, not a gift. In re Hulse's Estate, 19 N. Y. Supp. 770; see In re Rogers' Estate, 10 id. 22. Legacy to executors payment of services. If a testator makes a bequest or devise of property to his executors or trustees in lieu of their legal commissions and allowances, the excess, YOKK TAX LAW. 153 beyond a reasonable compensation for their services, Is liable to a tax, and we know of no good reason why a legacy, in payment for services, care, attention rendered a testator should not be placed upon the same basis. * * * A legacy thus given in grateful recognition of the kindly act of friends and relatives should be considered a bounty and not the payment of a debt, unless the debt is in some manner established to the satisfaction of the court, and for this reason should not be exempt from taxation. Matter of Doty, 7 Misc. Rep. 193, 195; Matter of Rogers, 10 N. Y. Supp. 22. .Nonresident decedents. Bonds issued by domestic corporations, but owned and held by a non- resident decedent are not taxable, where they are kept at the domicile of the owner. Matter of Bronson, 93 Hun, 546. It was distinctly held in the Foreign-held Bond case, 15 Wall. 300, that debts have no situs independent of the domicile of the creditor, and that such debts are the property of the creditor and follow his domicile. * * * A debt can have no locality separate from the party to whom It is due. The debt there was evidenced by the bonds of a domestic cor- poration, but as such bonds were not within the taxing State, as, in fact, they were In the actual possession of the owner at his foreign domicile, the Supreme Court of the United States held that the property evidenced thereby was not within the taxing State, and was uot taxable there Matter of Houdayer, 3 App. Div. 474, 476. Bonds and mortgages and deposits in banks in this State owned by nonresidents are taxable. Where, however, the money of a nonresident Is Invested In this State, as it was by Mr. Romaine in the bond and mortgage in question, and In the deposits made by him in savings banks, or where the property of a nonresident is habitually kept, even for safety, in this State, we think that the statute applies both in the letter and spirit. Matter of Romaine, 127 N. Y. 80, 88; Matter of Burr, 16 Misc. Rep. 89; Estate of Clark, 29 State Rep. 650. General rule. The determination of the question as to whether any tax can be im- posed under the facts above stated, therefore, involves the inquiry whether the decedent had any property within this State at the time of his death. If he had, then, under the principle announced in The ,Matter of Romaine, 127 N. Y. 88, It is liable. If he had not, then clearly there is nothing upon which the tax -can operate. Matter of Phipps, 77 Hun, 325, 327 ] Where nonresident legatee dies before testator's estate Is settled. ' It has not yet been determined that if a resident of another State dies, having debts due him by residents of this State, those are the subject of NEW YORK TAX LAW. taxation, as being the property of the decedent within this State. * But a mere chose in action a right to recover a sum of money has never, as yet, been given the attribute of tangibility; and this seems to be all that Phipps had, at the time of his death. * * * We think, therefore, that the right to thie legacy, which had never been reduced to possession, and which was kept within this State without the will of the decedent, is not the subject of taxation. In re Phipps, ante. Bequest for maintenance of burial lot. It should, so to speak, be looked upon as a personal expenditure for the benefit of the decedent, as a part of the funeral expenses, and, therefore, exempt. In re Vinot's estate, 7 N. Y. Supp. 517, 518. Life insurance policies payable to executors, etc. It is plain that these policies were assets of the estate. The Collateral Inheritance Law is very broad in its provisions. All property which the decedent owned when he died, and which has an appraisable value is to be included, subject, of course, to the payment of debts and to such ex- ceptions as are specifically mentioned. * * * When tha insured died the ralue of the policy became fixed, and it was presumably worth in cash it face value, less a proper rebate for interest on the amount for the period during which payment might be deferred. Matter of Knoedler, 140 N. T. 377, 380, 3S1. Debts due to nonresident not taxable. It has not yet been determined that if a resident of another State dies, having debts due him by residents of this State, that those debts are the subject of taxation as being the property of the decedent. In re Phipps, 77 Hun, 325, 327. A mere chose In action, a right to recover a sum of money, has never, as yet, been given the attribute of tangibility. Id. 328. Resident decedents property in another State; personal property of resident decedent held by agent in another State is liable to tax. The residuary personal estate was of the value of $130,000, of which $87,000 consisted of promissory notes, and bonds and mortgages, which, at the time of the testator's death, were in the hands of his agent at Sagi- naw, Michigan; the mortgages were upon lands in the last-mentioned State. Held, that it was all liable to the tax. Matter of Corning, 51 State Rep. 265. A distributive share in estate of nonresident, no part of which had come into hands of decedent, held, not taxable. In re Thomas' Estate, 21 N. T. Supp. 713, Exempt corporations, societies, etc. If the money is free from taxation after It Is obtained, then, under thfs Collateral Tax Law, it is free from the collateral tax of 5 per cent. In re Herr's Will, 55 Hun, 167. YORK TAX LAW. 155 Foreign charitable and religious corporations not exempt. The claim that the test of liability of foreign corporations to a legacy tax is the liability of a domestic corporation of the same character to the payment of such a tax, and that if one is exempt, the other is exempt also, has, we think, no foundation. * * * It is the policy of society to en- courage benevolence and charity, but it is not the proper function of a State to go outside of its own limits and to devote its resources to support the cause of religion, education or missions for the benefit of mankind at large. Matter of Estate of Prime, 136 N. Y. 347, 3G1, 362; Matter of Bal- leis, 144 id. 132. Domestic charitable corporations, etc., when exempt. Under the act of incorporation the college has capacity to take and hold property to the extent of the limit prescribed by the statute; beyond that its capacity ceases. Its property is exempt from taxation to the extent of its power to take and hold. It follows that if it has power to take the whole or any part of the bequest in question the same would be exempt. Matter of Will of Vassar, 127 N. Y. 1, 17. It follows as the result of all of the decisions upon this question, that all domestic religious and charitable societies and corporations, whose property is exempt from taxation under subdivision 7, section 4. article I, of the Tax Law are exempted from liability to pay the transfer tax upon any devise or bequest to them, provided they are able by law to take and hold the gift. Matter of estate of Vassar, above; In re Herr's Estate, 7 N. Y. Supp. 852; 10 id 680. Matter of Lenox, 9 id. 895; 31 State Rep. 959; Matter of Keech, 11 N. Y. Supp. 265; 32 State. Rep. 227; Yanderbilt's Estate, 10 N. Y. Supp. 239; Matter of Curtis, 7 id. 207; 25 State Rep. 1028; Matter of Hunter, 11 id. 704; Matter of Herr, 22 Id. 905; In re Forrester, 12 N. Y. Supp. 774; Matter of Van Kleeck, 121 N. Y. 701; Underbill's Estate, 20 N. Y. Supp. 134; St. Vin- cent's Hospital v. Mayor, 11 id. 268; In re Keech's Estate, 11 id. 265; 32 State Rep. 227: In re Nealie's Estate, 10 N. Y. Supp. 713; 32 State Rep. 910; Matter of Herr, 27 id. 591; Matter of Lenox, 9 N. Y. Supp. 895; 31 State Rep. 959; Estate of Jones, 18 Id. 383; 22 Abb. N. G. 50; Matter of Herr, 32 State Rep. 724; Matter of Prime, 136 N. Y. 347; Matter of Lenox, 58 Hun, 116; Matter of Forrester, 12 N. Y. Supp. 774; 35 State Rep. 793; In re Wolfe's Estate, 15 N. Y. Supp. 539; Greenleaf v. Brooklyn, F. & C. I. Ry. Co., 141 N. Y. 395. Chapters 553, of 1890, and 191, of 1889, being repealed by this act, the Bole question seems to be whether they are or are not " corporations not exempt by law from taxation on real or personal property " ( 220) ; and the numerous decisions above cited relating to their liability to taxation are decisive upon the question of their liability to pay the transfer tax. Municipal corporations must pay tax. It is entirely reasonable, howeer, to suppose It was Intended that when a municipal corporation takes a gift of personal property under a will 15 8 'NEW YOEK TAX LAW. that the gift Is upon the same conditions and subject to the same burden* and deductions as would apply in a case where the bequest was made to ao individual. Matter of Hamilton, 148 N. Y. 310, 315. Time of execution of will or deed does not govern. It is of no consequence that the will was executed before the statute If the death occurs after, and the same rule was intended to apply to grants causa mortis. Matter of Seaman, 147 N. Y. 69, 77. When a trust is created by verbal directions to the executor. Although the will of the deceased bequeathed all her property to the executor individually, * * * there was nevertheless an enforceable verbal agreement entered into between her and the executor at the time of the execution of the will. * * * Upon the facts stated In the affidavit of the executor a valid trust was created by the testatrix dehors the will, In favor of her brother. * * * Such a trust is within the exemptions of the statute. Matter of Farley, 15 State Rep. 727; Matter of Murphy, 4 Misc. Rep. 230. Payment of mortgages out of personalty. Where the will empowered the executor to pay certain mortgages upon the real property out of the personalty and he did so, held, that the " trans- fer was effected by the death of the testator, and the tax became due and payable immediately. The subsequent act of the executor had no greater effect to reduce the taxable personalty than would the taking of the money by the beneficiary out of one pocket and putting it Into the other." Matter of Livingston, 1 App. Div. 568, 571. Mortgage debts on real estate not to be deducted from the personalty before tax imposed. In Matter of Button's Estate the surrogate refused to deduct the mort- gage Indebtedness of the testator from the aggregate amount of the per- sonal estate. On appeal to the General Term, the court say: "We are also of the opinion that the surrogate's decision * * * was correct." Matter of Button, 3 App. Div. 208, 211. Equitable conversion not applicable. We are, however, of the opinion that the better rule Is to assess the tax on the property transferred as the testator leaves it, without regard to the operation or effect of equitable rules that apply only to the adminis- tration of the estate. Id. See Matter of Cobb, 14 Misc. Rep. 409. Testamentary bequest in payment of a debt which is accepted by the bene- ficiary is a transfer by will and is taxable. Matter of Gould, 156 N. Y. 423; Matter of Spaulding, 22 Misc. 420. Where tesl:itor gives wife rower to appoint $150,000 of remainder, that sura must be deducted in assessing transfer tax. Matter of Field, 36 Misc. -279. See Matter of Manning, 1(5!) N. Y. 449. See Matter of Hellman's Estate, 174 N. V. 254. -Matter of Bullard's Estate, 76 App. Div. 207. NEW YORK TAX LAW. 157 221. Exceptions and limitations. When property real or per- sonal or any beneficial interest therein, of the value of less than ten thousand dollars, passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter, or any child or children adopted as such in conformity with the laws of this state, of the decedent, grantor, donor or vendor, or to any child to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutally acknowledged relation of a parent, provided, however, such relationship began at or before the child's fifteenth "birthday and was continuous for said ten years thereafter, and provided also that the parents of such child shall be deceased when such relationship commenced, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such transfer of property shall not be taxable under this act; if real or personal property, or any beneficial interest therein, so trans- ferred is of the value of ten thousand dollars or more, it shall be taxable under this act at the rate of one per centum upon the clear market value of such property. But any property devised or bequeathed to any person who is a bishop or to any religious, educational, charitable, missionary, benevolent, hospital or infirmary corporation including corpora- tions organized exclusively for bible or tract purposes shall be exempted from and not subject to the provisions of this act. There shall also be exempted from and not subject to the provisions of this act personal property other than money or securities be- queaihed to a corporation or association organized exclusively for the moral or mental improvement of men or women or for scientific, literary, library, patriotic, cemetery or historical purposes or for the enforcement of laws relating to children or animals or for two or more of such purposes and used ex- clusively for carrying out one or more of such purposes. But no such corporation or association shall be entitled to such exemption if any officer. mer.;bcr, or employee thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the ope- rations thereof except reasonable compensation for services in effecting one or more of such purposes or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof for any such avowed purpose be a guise or pretense for directly 158 NEW YORK TAX LAW. or indirectly making any other pecuniary profit for such cor- poration or association or for any of its members or employees or if it be not in good faith organized or conducted exclusively lor one or more of such purposes. Amended by ch. 88 of 1898. In effect March 21, 1898. Amended by ch. 458 of 1901. In effect April 22, 1901. Amended by ch. 41 of 1903. In effect March 16, 1903. Amended by ch. 368 of 1905. In effect June 1, 1905. Exemption must be clearly shown. A person claiming exemption from taxation must be able to point specifi- cally to the statute creating that exemption. The exemption will nc* be inferred or assumed. Matter of Moore, 97 Hun, 162, 166. Adopted children. Persons legally adopted under the laws of another state are exempt under this statute. In re Butler's Estate, 58 Hun, 400. Evidence of adoption. No evidence of adoption is required by this portion of the statute but mutual acknowledgment, and that is proven in this ease by all the facts and circumstances which cluster around these parties from the commence- ment of their relation to the death of the testator. Id. See, also. .Matter of Nichols, 91 Hun, 134. The relation must have been one of dependence of the younger upon the older. In order to constitute this relation, some time during (he continuance of the intercourse bet\veen the persons, there should l;e a period of dependence on the part of the younger, a time when (he younger required and received parental protection. In re Capron's Estate, 10 X. Y. Supp. 2:}. See Matter of Sweetland, 41 State Rep. 87. I think, in order to constitute this relation, some time during the continu- ance of the intercour.se between the persons there should be a period of de- pendence on the part of the younger, a time when (he younger required and received parental care, though not necessarily a dependence for support and maintenance. * * * This relation must, therefore, begin in youth, though not of jnecessity during legal minority; and it should not be confounded with relations which, growing out of mutual needs or wishes, have resulted in warmest friendships, and sometimes in forming a household, but one in which the parental element is lacking. In re Capron's Estate, 10 N. Y. Supp. 23; Matter of Moulton, 11 Misc. Rep. 694. Where a child six years of age was taken into teslator's family, was edu- cateu, supported and maintained by him, and resided continuously in his family till his death, and enjoyed the same family and social privileges and advantages as did his own daughters, but had never been legally adopted, held, she was not liable to pay the tax. Matter of Wheeler, 51 State Rep. 513; Matter of Spencer, 21 id. 145. The child of an adopted child is not exempted from paying the tax. Matter of Moore, 97 Hun, 1622. Limitation of transfer to lineal descendants construction of clause "unless it is personal property to the value of $10,000 or more." That may mean the aggregate value of all the property transferred to tax- able persons, or the separate value of each several transfer. ^ \\"e had said that it meant the latter, but now comes the legislature declaring that the word "property" shall mean what passes to those not exempted, and not what passes to individual transferees. * * * And so we are prepared to say that the interest of the mother is taxable at one per cent., although itself of a value of less than $10.000. because the aggregate transfers -by the will to taxable persons exceeded that amount. Matter of Hoffman, 143 N. Y. 327, 333. NEW YORK TAX LAW. 159 Husband of deceased daughter. The husband of a deceased daughter is not liable to pay the tax, although she died before the testator. Matter of \Yoolsey, 20 St. Rep. 135. This is true although the husband has remarried. A woman, though the wife of another, is still the widow of her former husband; though married to another woman the husband is still the widower of his former wife, and this being so, botli come not only within the language of the law but within its just and reasonable construction. Matter of Ray, 13 Misc. Rep. 480, 485. Lineal descendants. The term "lineal descendants" only includes the direct descendants of the testator or intestate, estate of Miller, 10 State Rep. 341; Estate of Smith, 5 id. 380. Legacy given to hospital incorporated under chap. 319 of Laws of 1848, is exempt. Matter of Kimberly, 27 App. Div. 470. (in to trustees to found a charitable use is not exempt. Matter of Graves, 66 -App. Div. 267. L'22. Accrual and payment of tax. All taxes imposed by this article shall be due and payable at the time of the transfer, except as herein otherwise provided. Taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinate upon the hap- pening of any contingency or future event by reason of which the fair market value thereof cannot be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially en- titled thereto shall come into actual possession or enjoyment thereof. Such tax shall be paid to the state comptroller in a county in which the office of appraiser is salaried, and in other counties, to the county treasurer, and said state comptroller or county treasurer shall give, and every executor, administrator or trustee shall take, duplicate receipts from him of such payment as provided in section two hundred and thirty- six. Amended by ch. 284 of 1897. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. Contingent interests, when to be taxed. Contingent interests although vesting in possession at a future day may be at once valued and assessed. * * * Such interests vesting in no specific beneficiary when the will takes effect cannot be taxed, but come under the operation of the law when the event which locates and fixes them occur*. Matter of Curtis, 142 X. Y. 219. 223. The right of the State attaches when the right of succession accrues, but may not be enforced in advance of that future possession and enjoyment, or indefeasible ownership, which identifies the persons who ought to pay. Matter of Seaman, 147 X. Y. 69, 78; Matter of Hoffman, 143 id. 327. Jurisdiction. The surrogate first properly acquiring jurisdiction * * retains such jurisdiction throughout all proceedings, even should there be real estate in every county in the State. Estate of Keenan, 22 Sate Rep. 79, 80. 100 NEW YORK TAX LAW. When tax to be imposed. When tne present value of property, which is devised to one with a limitation over to others, upon the happening of some event which may or may not occur, can be ascertained, then a ground upon which an ap- proximate estimate 1 of the value of the ultimate devise appears, and it may be made; but when the question as to whether any property at all shall pass under the limitation over, and, if so, how much, depends upon the will of the first taker, we are unable to see any rule by which such value can 'oe determined. Matter of Cager, 111 N. Y. 343, 349. It 'fies not follow because the legislature taxes persons beneficially entitled to property or income, in possession or expectancy, that a tax was thereby imposed upon an interest that may never vest; until that time arrives 1 1ll- power to tax does not exist. Matter of Roosevelt, 143 N. -Y. 120, 123. The. stale will get its tax when the legatees get their property. Matter of Hoffman, 143 X. Y. 335. Matter of Western, 152 N. Y. 193: Matter of Lan- don, 153 N. Y. 6. ^Matter of Tracy, 87 App. Div. 215. i 223. Discount, and interest. If such tax is paid within six months from the accrual thereof, a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from the accrual thereof, interest shall be charged and col- lected thereon at the rate of ten per centum per annum from the time the tax accrued; unless by reasons of claims made upon the estate, n ssary litigation or other unavoidable cause of delay, such tax cannot be determined and paid as herein provided, in , which case interest at the rate of six per centum per annum shall be charged upon such fax from the accrual thereof until the cause of such delay is removed, after which ten per centum shall be charged. Amended by ch. 368 of 1905. In effect June 1, 1905. Ignorance of the law will not excuse payment of the penalty. No reason is furnished here other than such hardship resulting from ignorance of the law. It is an old maxim that ignorantia legis neminem excusat. Matter of Platt, 8 Misc. Rep. 144. Litigation preventing settlement. It is claimed interest should not be charged during this period. But we think the fifth section of the act is an answer to this claim. * * * The legislature provided for cases like this by reducing the rate of interest dur- ing such delay. Matter of Stewart, 131 N. Y. 274, 285. Remaindermen pay 6 per cent, interest. To compel the remainderman to pay the penalty of interest at 10 per cent, for omitting to pay a tax on property, to the use of which she was not entitled, would be giving a harsh construction to the statute which could not have been contemplated by the legislature. Matter of Davis, 91 Hun, 53, 64. Interest runs only from the time the right of succession accrues. If the remainderman cannot be known until death of life tenant, as where bequest is to one for life, remainder to children of life tenant living at his decease, the tax does not accrue until death of life tenant, and interest upon the tax runs only from that time. Id., and 149 N. Y. 39. NEW YORK TAX LAW. 161 224. Lien of tax and collection by executors, administrators and trustees. Every such tax shall be and remain a lien upon the property transferred until paid and the person to whom the property is so transferred, and the executors, adminis- trators and trustees of every estate so transferred shall be per- sonally liable for such tax until its payment. Every executor, administrator or trustee, shall have full power to sell so much of the property of the decedent as will enable him to pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate. Any such executor, administrator or trustee having in charge or in trust any legacy or property for distribution subject to such tax shall deduct the tax therefrom and shall pay over the same to the state comptroller or county treasurer, as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value thereof from the person entitled thereto. He shall not deliver or be compelled to deliver any specific legacy or property subject to tax under this article to any person until he shall have collected the tax thereon. If any such legacy shall be charged upon or payable out of real property, the heir or devisee shall deduct such tax therefrom and pay it to the executor, administrator or trustee, and the tax shall remain a lien or charge on such real property until paid; and the payment thereof shall be enforced by the executor, administrator or trustee in the same manner that pay- ment of the legacy might be enforced, or by the district attorney under section two hundred and thirty-five of this chapter. If any such legacy shall be given in money to any such person for a limited period, the executor, administrator or trustee shall retain the tax upon the whole amount, but if it be not in money, he shall make application to the court having jurisdiction of an accounting by him, to make an apportionment, if the case require it, of the sum to be paid into his hands by such legatees, and for such further order relative thereto as the case may require. Amended by eh. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. Executor personally liable for tax payment of legacy without tax. In answer to this motion uie administrator alleges that the whole amount, * * * received by her under the decree, had been paid out by 21 162 NEW YORK TAX LAW. her on her own account prior to the assessing of the tax. This is no legal excuse for the nonpayment of the tax. The law makes it the duty of the representative to have the tax assessed and paid, and an executor or administrator is personally liable for the tax until its payment. Matter of Hackett, 14 Misc. Rep. 282. 225. Refund of tax erroneously paid. If any debts shall be proven against the estate of a decedent after the payment of any legacy or distributive share thereof, from which any such tar has been deducted or upon which it has been paid by the person en- titled to such legacy or distributive share, and such person is re- quired by order of the surrogate having jurisdiction, on notice to the state comptroller, to refund the amount of such debts or any part thereof, an equitable proportion of the tax shall be repaid to him by the executor, administrator or trustee, if the tax ha* not been paid to the state comptroller or county treas- urer; or if such tax has been paid to such state comptroller or county treasurer, such officer shall refund out of the funds in his hands or custody to the credit of such taxes such equitable proportion of the tax, " and credit himself with the same in the account required to be rendered by him under this article. If after the payment of any tax in pursuance of an order fixing such tax, made by the surro- gate having jurisdiction, such order be modified or reversed within two years from and after the date of entry of the order fixing the tax, on due notice to the state comptroller, the state comptroller shall, if such tax was paid in a county in which the office of appraiser is salaried, refund to the execu- tor, administrator, trustee, person or persons by whom such tax has been paid, the amount of any moneys paid or deposited on account of such tax in excess of the amount of the tax fixed by the order modified or reversed, out of the funds in his handi or custody to the credit of such taxes, and to credit himself with the same in the account required to be rendered by him under this act, or if paid in a county in which the office of appraiser ia not salaried, he shall by warrant direct and allow the county treasurer of the county to refund such amount in the same manner; but no application for such refund shall be made after one year from such reversal or modification, and the state comp- troller shall deduct from the fees allowed by this article to the county treasurer the amount theretofore allowed him upon such overpayment. Where it shall be proved to the NEW YORK TAX LAW. 163 satisfaction of the surrogate that deductions for debts were allowed upon the appraisal, since proved to have been erroneously allowed, it shall be lawful for such surrogate to enter an order assessing the tax upon the amount wrongfully or erroneously deducted. . Amended by ch. 284 of 1897. Amended by oh. 282 of 1900.' Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. So long as the tax remains in the hands of the county treasurer the surrogate may order him to refund it. After it is paid to ' the comptroller he alone has authority to refund it. Matter of Park, 8 Misc. Rep. 550. Surrogate has power to modify decree where tax has been erroneously paid. Matter of Sherer, 25 Misc. 138.' 226. Taxes upon devises and bequests in lieu of com- missions. If a testator bequeaths or devises property to one or more executors or trustees in lieu of their commissions or allow- ances, or makes them his legatees to an amount exceeding the commissions or allowances prescribed by law for an executor or trustee, the excess in value of the property so bequeathed or devised, above the amount of commissions or allowances pre- scribed by law in similar cases shall be taxable under this article. Amended ch. 284 of 1897. In effect May 6, 1897. Amended by ch. 368 of 1905. In effect June 1, 1905. 227. Liability of certain corporations to tax. If a foreign executor, administrator or trustee shall assign or transfer any stock or obligations in this state standing in the name of a decedent, or in trust for a decedent, liable to any such tax, the tax shall be paid to the state comptroller or the treas- urer of the proper county on the transfer thereof. No safe deposit company, trust company, corporation, bank or other institution, person or persons having in posses- sion or under control securities, deposits, or other assets belonging to or standing in the name of a decedent who was a resident or nonresident, or belonging to, or standing in the joint names of such a decedent and one or more persons, including the shares of the capital stock of, or other interests in. the safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer herein pro- vided, shall deliver or transfer the same to the executors, ad- 164 NEW YORK TAX LAW. ministrators or legal representatives of said decedent, or to the survivor or survivors when held in the joint names of a decedent and one or more persons, or upon their order or request, unless notice of the time and place of such intended delivery or transfer be served upon the state comptroller at least ten days prior to said delivery or transfer; nor shall any such safe deposit com- pany, trust company, corporation, bank or other institution, per- son or persons deliver or transfer any securities, deposits or other assets belonging to or standing in the name of a decedent, or belonging to, or standing in the joint names of a decedent and one or more persons, includ- ing the shares of the capital stock of, or other interests in, the .safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer, without retaining a sufficient portion or amount thereof to pay any tax and interest which may thereafter be assessed on account of the delivery or transfer of such securities, deposits or other assets, including the shares of the capital stock of, or other interests in, the safe deposit company, trust company, corporation, bank or other institution making the delivery or transfer, under the provisions of this article, unless the state comptroller consents thereto in writing. And it shall be lawful for the said state comptroller, personally or by representative, to examine said securities, deposits or assets at the time of such delivery or transfer. Failure to serve such notice or fail- ure to allow such examination, or failure to retain a suffi- cient portion or amount to pay such tax and interest as herein provided shall render said safe deposit company, trust company, corporation, bank or other institution, person or per- sons liable to the payment of the amount of the tax and interest due or thereafter to become due upon said securities, deposits or other assets, including the shares of the capital stock of, or other interests in, the safe deposit com- pany, trust company, corporation, bank or other institution making the delivery or transfer, and in addition thereto, a pen- alty of one thousand dollars; and the payment of such tax and interest thereon, or of the penalty above prescribed, or both, may be enforced in an action brought by the state comptroller in any court of competent jurisdiction. Amended by ch. 368 of 1905. In effect June 1, 1905. NEW YORK TAX LAW. 165 228. Jurisdiction of the surrogate. The surrogate's court of every county of the state having jurisdiction to grant letters testamentary or of administration upon the estate of a decedent whose property is chargeable with any tax under this article, or to appoint a trustee of such estate or any part thereof, or to give ancillary letters thereon, shall have jurisdiction to hear and determine all questions arising under the provisions of this article, and to do any act in relation thereto authorized by law tc be done by a surrogate in other matters or proceedings coming within his jurisdiction; and if two or more surrogate's courts shall be entitled to exercise any such jurisdiction, the surrogate first acquiring jurisdiction hereunder shall retain the same to the exclusion of every other surrogate. Every petition for ancillary letters testamentary or ancillary letters of administra- tion made in pursuance of the provisions of article seven, title three, chapter eighteen of the code of civil procedure shall set forth the name of the state comptroller as a person to be cited as therein prescribed, and a true and correct statement of all the decedent's property in this state and the value thereof; and upon the presentation thereof the surrogate shall issue a cita- tion directed to the state comptroller; and upon the return of the citation the surrogate shall determine the amount of the tax which may be or become due under the provisions of this article and his decree awarding the letters may contain any pro- vision for the payment of such tax or the giving of security therefor which might be made by such surrogate if the state comptroller were a creditor of the decedent. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 101 of 1902. In effect March 6, 1902. Amended by ch. 368 of 1905. In effect June 1, 1905. 229. Appointment of appraisers, stenographers, et cetera. The state comptroller shall appoint and may at pleasure remove not to exceed six persons in the county of New York ; two persons in the county of Kings, and one person in the counties of Albany, Dutchess, Erie, Monroe, Oneida, Onondaga, Orange, Queens, Kensselaer, Eichmond, Suffolk and Westchester, to act as appraisers therein. The appraisers so appointed shall receive an annual salary to be fixed by the state comptroller, to- gether with their actual and necessary traveling expenses and witness fees, as hereinafter provided, payable monthly by the 166 NEW YORK TAX LAW. state comptroller out of any funds in his hands or custody oil account of transfer tax. The salaries of each of the appraisers so appointed shall not exceed the follow- ing amounts: In New York county, four thousand dol- lars; in Kings county, three thousand dollars; in Erie county, three thousand dollars; in Westchester and Albany counties, twenty-five hundred dollars; in Queens, Monroe and Onondaga counties, one thousand five hundred dollars; in Dutchess, Oneida, Orange, Rensselaer and Suffolk coun- ties, one thousand dollars, and in Richmond county, five hundred dollars. Each of the said appraisers shall file with the state comptroller his oath of office and his official bond in the penal sum of not less than one thousand dollars, in the discretion of the state comptroller, conditioned for the faithful performance of his duties as such appraiser, which bond shall be approved by the attorney-general and the state comptroller. The state comptroller shall retain out of any funds in his hands on account of said tax the following amounts: First. A sum sufficient to provide the appraisers of New York county with five stenographers, of Kings county with two stenographers, and of Erie county with one clerk, appointed by the state comptroller, whose salary shall not exceed fifteen hundred dollars a year each. Second. A sum to be used in defraying the expenses for office rent, stationery, postage, process serving, et cetera, necessarily incurred in the appraisal of estates, not exceeding seven thousand five hundred dollars a year in New York county, and one thous- and five hundred dollars a year in Kings county. Amended by ch. 173 of 190i. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. Surrogate to deduct debts, funeral expenses, etc. He may, in an accounting proceeding, allow debts admitted or established and paid to be credited and deducted from the corpus of the estate, or, if not paid, to direct their payment by the decree. And, of course, has Jurisdiction to allow commissions, funeral expenses, and expenses of administration, out has, in general, no power to hear and determine a disputed claim. It seems, therefore, that he may, at the proper time, allow the several items in question when ascertained. Estate of Millward, 6 Misc. Rep. 425, 428. Omitted property. If it be true that a large amount of property was withheld from the consideration of the appraiser, whether intentionally or otherwise, and as to which the appraiser had no knowledge, and the same was, for this reason, not appraised, we shall hold, as to such omitted property, that the State has the legal right to institute such proceedings for the recovery of the tax as may NEW YORK TAX LAW. 167 be due thereon. The omitted property has never had its day in court. In re Smith's Estate, 23 N. Y. Supp. 762, 765; In re Wolf's Estate, 15 id. 539; 66 Hun, 389. 230. Proceedings by appraiser. In each county in which the office of appraiser is not salaried the county treasurer fcihall act as appraiser. The surrogate, either upon his own mo- tion, or upon the application of any interested person, including the state comptroller, shall by order direct the person or one of the persons appointed pursuant to section two hundred au.i twenty-nine of this article in counties in which the office of ap- praiser is salaried, and in other counties, the county treasurer, to fix the fair market value of property of persons whose estates shall be subject to the payment of any tax imposed by this article. Every such appraiser shall forthwith give notice by mail to all persons known to have a claim or interest in the property to be appraised, including the state comptroller, and to such persons as the surrogate may by order direct, of the time and place when he will appraise such property. He shall at such time and place, appraise the same at its fair market value as herein prescribed ; and for that purpose the said appraiser is authorized to issue subpoenas and to compel the attendance of witnesses before him and to take the evidence of such witnesses under oath concerning such property and the value thereof; and he shall make report thereof and of such value in writing, to the said surrogate, to- gether with the depositions of the witnesses examined, and such other facts in relation thereto and to said matter as the surrogate may order or require. Every appraiser, except in the counties in which the office of appraiser is salaried, for which provision is hereinbefore made, shall be paid by the state comptroller and after the audit of said state comptroller, his actual and necessary traveling expenses and the fees paid such witnesses, which fees shall be the same as those now paid to witnesses subpoenaed to attend in courts of record, payment to be made out of funds in the hands of the county treasurer of the proper county on account of the tax imposed under the pro- visions of this article. Appraisers appointed under this article in proceedings pending at the time the amend- ment to this section takes effect shall complete the appraisals therein and file their reports as herein provided, and shall be entitled to the compensation authorized by law at the 168 NEW YORK TAX LAW. time of their appointment, to be paid by the state comptroller in counties in which the office of appraiser is salaried, and in other counties by the county treasurer, out of any moneys in his hands on account of this tax. The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertain- ing the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum. In estimating the value of any estate or interest in property, to the beneficial enjoyment or possession whereof there are per- sons or corporations presently entitled thereto, no allowance shall be made on account of any contingent incumbrance thereon, nor on account of any contingency upon the happening of which the estate or property or some part thereof or interest therein might be abridged, defeated or diminished; provided, however, that in the event of such incumbrance taking effect as an actual burden upon the interest of the beneficiary, or in the event of the abridgment, defeat or diminution of said estate or property or interest therein as aforesaid, a return shall be made to the person properly entitled thereto of a proportionate amount of such tax on account of the incumbrance when taking effect, or so much as will reduce the same to the amount which would have been assessed on account of the actual duration or extent of the estate or interest enjoyed. Such return of tax shall be made in the manner provided by section two hundred and twenty- five of this article. Whore any property shall, after the passage of this act, be transferred subject to any charge, estate or interest, determinate by the death of any person, or at any period ascertainable only by reference to the death, the increase accruing to any per- son or corporation upon 4the extinction or determination of such charge, estate or interest, shall be deemed a transfer of property taxable under tl-e revisions of this act in the snme manner as though the person or corporation beneficially entitled thereto had then acquired such increase from the person from whom the title to their respective estates or interests is derived. NEW YORK TAX LAW. 169 When property is transferred in trust or otherwise, and the rights, interest or estates of the transferees are dependent upon contingencies or conditions whereby they may be wholly or in part created, defeated, extended or abridged, a tax shall be im- posed upon said transfer at the highest rate which, on the happen- ing of any of the said contingencies or conditions, would be possible under the provisions of this article, and such tax so im- posed shall be due and payable forthwith by the executors or trustees out of the property transferred; provided, however, that on the happening of any contingency whereby the said property, or any part thereof, is transferred to a person or corporation exempt from taxation under the provisions of this article, or to any person taxable at a rate less than the rate imposed and paid, such person or corporation shall be entitled to a return of so much of the tax imposed and paid as is the difference between the amount paid and the amount which said person or corpora- tion should pay under the provisions of this article, with interest thereon at the rate of three per centum per annum from the time of payment. Such return of overpayment shall be made in the manner provided by section two hundred and twenty-five of this article. Estates in expectancy which are contingent or defeasible and in which proceedings for the determination of the tax have not been taken or where the taxation thereof has been held in abey- ance, shall be appraised at their full, undiminished value when the persons entitled thereto ahall come into the beneficial en- joyment or possession thereof, without diminution for or on ac- count of any valuation theretofore made of the particular estates for purposes of taxation, upon which said estates in expectancy may have been limited. Where an estate for life or for years can be divested by the act or omission of the legatee or devisee it shall be taxed as if there were no possibility of such divesting. The report of the appraiser shall be made in duplicate, one of which duplicates shall be filed in the office of the surrogate amd the other in the office of the state comptroller. Amended by ch. 284 of 1897. Amended by ch. 76 of 1899. Amended by ch. 658 of 1900. 22 170 NEW YORK TAX LAW. Amended by ch. 493 of 1901. In effect April 23, 1901. This section was also amended by ch. 1,73 of 1901. Amended by ch. 496 of 1902. Amended by ch. 758 of 1904. In effect May 14, 1904. Amended by ch. 368 of 1905. In effect June 1, 1905. Appraisal should be made as soon after death as practicable. The better and more reasonable construction of the statute is that the property of which the person died seized or possessed is subject to the tax; that the increase or interest thereafter obtained by the executors is property of wnich the testator was not seized or possessed at the time of his death; that the property should be appraised and the tax assessed as soon after death as practicable, and that the tax should then become immediately due and payable. Matter of Will of Vassar, 127 N. Y. 1, 8. Partnership property. It appears in this case that the real estate of which testator died seized was very largely, if not entirely, partnership property, used and occupied by him in connection with other persons in the prosecution of the lumbering and tannery business, and that the actual value of such real estate or tes- tator's interest therein is dependent largely upon the manner in which the same is controlled. This seemed to have been the consideration which prompted the testator to clothe his executors with discretionary power re- garding the manner and time of disposing of the same, and it is by no means practicable to ascertain the value of such interest at the present, but would seem to be a very proper case for postponing the assessment and collection of the tax to whicn the same might be subject until the parties entitled thereto come into actual possession or enjoyment thereof. Wheele,r's Estate, 22 N. Y. Supp. 1075, 1079. Surrogate has power to order further appraisal. Matter of Lansing, 31 Misc. 148. See Matter of Westurn, 152 N. Y. 93. This section is not retro- active. Matter of Sloane, 19 App. Div. 411, affirmed in 154 N. Y. 109. 231. Determination of surrogate. From such report of appraisal and other proof relating to any such estate before the surrogate, the surrogate shall forthwith, as of course, determine the cash value of all estates and the amount of tax to which the same are liable; or the surrogate may so determine the cash value of all such estates and the amount of tax to which the same are liable, without appointing an appraiser. The superintendent of insurance shall, on the application of any surrogate, determine the value of any such future or con- tingent estates, income or interest therein limited, contingent, dependent or determinable upon the life or lives of persons in being, upon the facts contained in any such appraiser's report, and certify the same to the surrogate, and his certificate shall be conclusive evidence that the method of computation adopted therein is correct. NEW YORK TAX LAW. 171 The surrogate shall immediately give notice, upon the deter- mination by him as to the value of any estate which is taxable under this article, and of the tax to which it is liable, to all persons known to be interested therein, and shall immediately for- ward a copy of such taxing order to the state comptroller. The surrogate shall also forward to the state comptroller copies of all orders entered by him in relation to or affecting in any way the transfer tax on any estate, including orders of exemption. If, however, it appear at any stage of the proceedings tha't any of such persons known to be interested in the estate is an infant or an incompetent, the surrogate may, if the interest of such infant or incompetent is presently in- volved and is adverse to that of any of the other persons in- terested therein, appoint a special guardian of ' such infant ; but nothing in this provision shall affect the right of an infant over fourteen years of age or of any one on behalf of an infant under fourteen years of age to nominate and apply for the appointment of a special guardian for such infant at any stage of the proceedings. Amended by ch. 658 of 1900. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. Appraiser to make no deductions. Matter of Westurn, 152 N. Y. 93. Appraiser to take oath. The appraiser, before entering vipon his duties, should take the oath of office required by general law, to the effect that he will faithfully and fairly perform the duty of such appraiser, and make a just and true report according to the best of his understanding. ' The oath of office should be attached to the report. Estate of Astor, 17 State Rep. 787, 793. Who to have notice. When the section provides that he (the surrogate) shall designate by oruer, to whom th<> notice is to be given, it i> necessarily implied that he shall desig- nate all the persons entitled to notice. If he should omit to do so, it would be an error on account of which every tax imposed upon the person not notified or hoard would be invalid as having been imposed without jurisdic- tion. Matter of McPherson, 104 X. Y. 306, 322. Appraiser to report full amount of property without deductions. The appraiser, in ascertaining the value of the. residuary estate for the purpose of taxation, deducted the amount of the tax to be assessed on prior legacies. * * Manifestly, under the law that which is to be reported by the appraiser for the purpose of the tax is value of the interest passing to the legatee under the will without any deduction for any purpose or under any testamentary direction. Matter of Swift, 137 N. Y. 77, 87. 172 3Sw YORK TAX LAW. Contingent estates. Th appraiser should only report upon the property new subject to th tax, and when the contingency happens and the number and interests of the collateral heirs are definitely and exactly determined, another appraise- ment should be made and the tax assessed upon their interests then to be ascertained. Estate of Wallace, 18 State Hep. 387, 388. Appraiser to make no deductions. * The appraiser must make his report of the whole value of each legacy or distributive share at the point of transfer, without making any deduc- tion whatever, and the surrogate must then fix the tax upon the value of the " estate so reported which each legatee is to pay, and give notice to each legatee." Estate of Millward, 6 Misc. Rep. 425, 427. Manifestly, under the law that which is to be reported by the appraiser for the purpose of the tax is the value of the interest passing to the lega- tee under the will, without any deduction for any purpose, or under any testamentary direction. Matter of Swift, 137 N. Y. 77, 87. Notices, to whom mailed. I deem it the duty of the surrogate to ascertain the names of persons known to have or claim an interest in such property at the time of appoint- ing the appraiser, and that such names shall be given in the order; and to them the appraiser must give notice. He is not, however, relieved by such order from inquiry for any other person or persons known to have or claim an interest in such property; and he -should not only report ser- vice upon persons named by the surrogate, but the additional fact that they are or are not all the persons known to him (uie appraiser) to have or claim an interest in such property. Matter of Astor, 17 State Rep. 787, 791. If appraiser in doubt, he is to report the property liable to tax. If the appraiser should be in doubt as to the liability of any property to the tax, he should report it subject thereto, and in that case any person .dissatisfied has ample protection * * * by appeal to the surrogate, in the event that the appraiser Is sustained on the coming in of his report, by giving security for the ins., and further protection by appeal from the decree of the surrogate by the usual steps to the court of last resort. Id. 789; Estate of Hendricks, 18 id. 989. Bribery of appraiser. An appraiser appointed by virtue of the Taxable Transfer Law, who takes any fee or reward from an executor, administrator, trustee, legatee, next of kin, or heir of any decedent, or from any other person liable to pay such tax, or any portion Thereof, is guilty of a misdemeanor. Penal Code, g -JSc. (added by chap. 692, Laws of 1893). NEW YORK TAX LAW. 173 232. Appeal and other proceedings. The state comptroller or any person dissatisfied with the appraisement or assessment and determination of tax may appeal therefrom to the surrogate within sixty days from the fixing, assessing and determination of tax by the surrogate as herein provided, upon filing in the office of the surrogate a written notice of appeal, which shall state the grounds upon which the appeal is taken. Within two years after the entry of an order or decree of a sur- rogate determining the value of an estate and assessing the tax 'thereon, the state comptroller may, if he believes that such ap- praisal, assessment or determination has been fraudulently, col- lusively, or erroneously made, make application to a justice of the supreme court of the judicial district in which the former owner of such estate resided, for a reappraisal .thereof. Tke justice to whom such application is made may thereupon appoint a competent person to reappraise such estate. Such appraiser shall possess the powers and be subject to the duties of an ap- praiser under section two hundred and thirty and shall receive compensation at the rate of five dollars per day for every day actually and necessarily employed in such appraisal. Sudh compensation shall be payable by the state comptroller or county treasurer out of any funds he may have on account of any tax imposed under the provisions of this article, upon the certificate of the justice appointing him. The report of such appraiser shall be filed with the justice by whom he was appointed, and thereafter the same proceedings shall be taken and had by and before such justice as are herein provided to be taken and had by and N before the surrogate. The determination and assessment of such justice shall supersede the determination and assessment of the surro- gate, and shall be filed by such justice in the office of the state comptroller, and a certified copy thereof transmitted to the surro- gate's court of the proper county. Amended by ch. 284 of 1897. Amended by ch. 672 of 1899. In effect May 25, 1899. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In eliect June 1, 1905. Methods of establishing value. Two methods of establishing the value of the inheritance and fixing the tax are provided. One by the aid of an appraiser and the other by the surrogate without such aid. Either method is complete in itself, and when one has been adopted IL precludes any resort to the other. Matter of Davis, 91 Hun, 53, 59. 174 NEW YORK TAX LAW. Duty of surrogate. The surrogate must decide whether any property of a deceased person has passed to another under a will or under the laws of intestacy before he can perform the uuty imposed upon him. * * j.he jurisdiction con- ferred by the statute upon the surrogate to hear and decide all questions in relation to the tax imposed by its provisions upon persons to whom property has passed from the decedent is, we think, broad enough to war- rant the surrogate in holding, in a case like this, that the property which is the subject of the tax has not passed to the legatees or devisees under the will, but to the heirs-at-law or next-of-kin. Estate of Ullman, 137 N. Y. 403, 407, 408. Surrogate to enforce payment of the tax. There can be no doubt, I think, that under a statute imposing a duty upon the surrogate* to assess and fix a tax, that it also gives him the power to enforce its payment by such proceedings as are provided for the enforcement of the decrees of this court. In regard to persons interested in the property liable to the tax, other than administrators, executors and trustees, I am of opinion tne surrogate can, on the return of an execution issued upon his decree, as already seen, enforce the decree as provided in section 2555 o.f the Code. Matter of Prout, 19 N. Y. St. Rep. 318, 321. Contempt of court. The executor failed to pay the tax. The surrogate issued an order for him to appear and show cause " why the district attorney should not have such an order as he Avas entitled to in the premises and the executor be punished for contempt. The surrogate adjudged him guilty and fined him $15, which the executor subsequently paid." The General Term say: "It was the duty of the defendant to obey the surrogate when cited to appear, and a refusal to do so was a contempt. No question seems to be raised as to the power of the surrogate to punish for contempt." " He owed obedience to the surrogate as executor, and a failure to appear and answer was properly punishable as for contempt." In re Pelton's Estate, 10 N. Y. Supp. 643. Payment of tax by executors after surrogate has "determined" the amount of the tax will protect them from further liability therefor. The appraisers reported the names of persons to whom property passed by the will, and also reported that such was all the property taxable under the act. The confirmation of his report was such an adjudication of that question as to protect the executors, and they are not personally liable for the tax. In re Vanderbilt's Estate, 10 N. Y. Supp. 239, 242. What law governs the method of procedure. The procedure is controlled by the statute as it existed at the time this proceeding was instituted. It is a general rule that, in the absence of words of exclusion, a statute which relates to the form of procedure or the mode of attaining or defending rights, is applicable to proceedings pending or subsequently commenced. Neass v. Mercer, 15 Barb. 318; Southwick v. Southwick, 49 N. Y. 510; Lazarus v. M. E. R. Co., 145 id. 581, 585. Hence the rights of the parties depend upon the statute of 1885, while the method of procedure is governed by that of 1892. Matter of Davis, 149 N. Y. 539, 545. Costs cannot be allowed to a special guardian of an infant remainder- man, whose interest in the estate is contingent, and cannot be taxed on the present appraisal. Matter of Post, 5 App. Div. 113. Notice of appeal must "state the grounds upon which the appeal is taken.' Where a statute requires the grounds of the appeal to be stated, none except those specified can be considered. The hearing must be limited to the errors noticed in the appeal. Id. See Morgan v. Warner, 45 App. Div. 424. See Matter of Westurn, 152 N. Y. 93. XEW YORK TAX LAW. 175 233. Composition of transfer tax upon certain estates. The state comptroller, by and with the consent of the attorney-general expressed in writing, is hereby empowered and authorized to enter into an agreement with the trustees of any estate in which remainders or expectant estates have been of such a nature, or so lisposed and circumstanced that the taxes therein were held not presently payable, or where the interests of the legatees or de- visees were not ascertainable under the provisions of chapter four hundred and eighty-three of the laws of eighteen hundred and eighty-five; chapter three hundred and ninety-nine of the laws of eighteen hundred and ninety-two, or chapter nine hundred and eight of the laws of eighteen hundred and ninety-six, and the several acts amendatory thereof and supplemental thereto; and to compound such taxes upon such terms as may be deemed equitable and expedient; and to grant discharge to said trustees upon the payment of the taxes provided for in such composition, provided, however, that no such composition shall be conclusive in favor of said trustees as against the interests of such cestui* que trust as may possess either present rights of enjoyment, or fixed, absolute or indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto, either personally, when competent, or by guardian or committee. Composition or settlement made or effected under the provisions of this section shall be executed in triplicate, and one copy filed in the office of the state comptroller, one copy in the office of the surrogate of the county in which the tax was paid, and one copy delivered to the executors, administrators or trus- tees who shall be parties thereto. Amended by oh. 289 of 1898. In effect April 19, 1898. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 23JL Surrogate's assistants in New York, Kings and other counties. The state comptroller may, upon the recommendation of the surrogate, appoint, and may at pleasure remove assistants and clerks in the surrogate's offices of the following counties, at annual salaries to be fixed by him not to exceed the amounts hereinafter specified : 1. In New York county, a transfer tax assistant, four thousand dollars; a transfer tax clerk, two thousand four 176 NEW YORK TAX LAW. hundred dollars; an assistant clerk, eighteen hundred dollars; a recording clerk, thirteen hundred dollars; a stenographer, eight hundred dollars; and shall be entitled to expend not more than five hundred dollars a year in such office for expenses necessarily incurred in the assessment and collection of taxes under this article. 2. In Kings county, a transfer tax assistant, four thousand dollars; a transfer tax clerk, two thousand dollars; an assistant clerk, fifteen hundred dollars ; and shall be entitled to expend not more than five hundred dollars a year for expenses neces- sarily incurred in the assessment and collection of taxes under this article. 3. In Erie county, a transfer tax clerk, eighteen hundred dollars. 4. In Westchester county, a transfer tax assistant, two thou- sand dollars. 5. In Albany county, a transfer tax clerk, one thousand dollars. 6. In Queens county, a transfer tax clerk, one thousand dollars. 7. In Onondaga county, a transfer tax clerk, twelve hundred dollars. 8. In Monroe county, two transfer tax clerks, seven hundred and fifty dollars each; and shall be entitled to expend not more than two hundred dollars a year for expenses necessarily in- curred in the assessment and collection of taxes under this article. 9. In Dutchess county, a transfer tax clerk, nine hundred dollars. 10. In Oneida county, not more than two transfer tax clerks, twelve hundred dollars in the aggregate. 11. In Suffolk county, a transfer tax clerk, one thousand dollars. 12. In Ulster county, a transfer tax clerk, seven hundred and twenty dollars. Such salaries and expenses shall be paid monthly by the state comptroller, upon proper vouchers, out of any funds in his hands on account of taxes collected under this article. Amended by ch. 389 of 1899. In effect July 1, 1899. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 283 of 1902. In effect March 29, 1902. Amended by ch. 368 of 1905. In effect June 1, 1905. NEW YORK TAX LAW. 177 235. Proceedings by district attorneys. If, after the expira- tion of eighteen months- from the accrual of any tax under this article, such tax shall remain due and unpaid, after the refusal or neglect of the persons liable therefor to pay the same, the state comptroller shall notify the district attorney of the county, in writing, of such failure or neglect, and such district attorney shall apply to the surrogate's court for a citation, citing the persons liable to pay such tax to appear before the court on the day specified, not more than three months after the date of such citation, and show cause why the tax should not be paid. The surrogate, upon such application, and whenever it shall appear to him that any such tax accruing under this article has not been paid as required by law, shall issue such citation and the service of such citation, and the time, manner and proof thereof, and the hearing and determination thereon and the enforcement of the determination or order made by the surrogate shall conform to the provisions of the code of civil pro- cedure for the service of citations out of the surrogate's court, and the hearing and determination thereon and its enforcement so far as the same may be applicable. The surrogate or his clerk shall, upon request of the district attorney or the state comptroller, furnish, without fee, one or more transcripts of such decree, which shall be docketed and filed by the county clerk of any county of the state without fee, in the same manner and with the same effect as provided by law for filing and docketing transcripts of decrees of the surrogate's court. The costs awarded by any such decree after the collection and payment of the tax to the state comptroller or county treasurer may be retained by the district at- torney for his own use. Such costs shall be fixed by the surrogate in his discretion, but shall not exceed in any case where there has not been a contest, the sum of one hundred dollars, or where there has been a contest the sum of two hundred and fifty dollars. Whenever the surrogate shall certify that there was probable cause for issuing a citation and taking the proceedings specified in this section, the state comptroller, after the same shall have been audited by him, shall pay all expenses incurred for the service of citations and other lawful dis- bursements not otherwise paid, from funds in his hands on ac- 22 178 NEW YORK TAX LAW.' count of such tax, or in a county in which the office of appraiser is not salaried, by a warrant upon the county treasurer of such county for the payment by him of the same from funds in his hands on account of such tax. In proceedings to which the state comptroller is cited as a party under sections two hun- dred and twenty-nine and two hundred and thirty of this article, he is authorized to designate and retain counsel to represent him and to pay the expenses thereby incurred out of the funds which may be in his hands on ac- count of this tax in any case in a county where the office of appraiser is salaried, and in any other .county the state comp- troller shall by warrant direct the county treasurer to pay such expenses out of any funds which may be in his hands on account of this tax; provided, however, that in the collection of taxes upon estates of non-resident decedents the state comptroller shall not allow for legal services up to and including the entry of the order of the surrogate fixing the tax a sum exceeding tea per centum of the taxes and penalties collected. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. An executor cannot institute these proceedings. The executor, himself, has no right, under any of the provisions of the act above mentioned, to institute proceedings for the determination of the ques- tion of his liability, nor have I any jurisdiction to entertain such a motion. Matter of Farlfey, 15 State Rep. 727, 728. 236. Receipts from county treasurer or comptroller. One of the duplicate receipts issued for the payment of any tax under this article, as provided by section two hun- dred and twenty-two, shall be countersigned by the state treasurer if the same was issued by the state comp- troller, and by the state comptroller if issued by any county treasurer. The officer so countersigning the same shall charge the officer receiving the tax with the amount thereof and affix the seal of his office to the same and return to the proper person ; but no executor, administrator or trustee shall be entitled to a final accounting of an estate in settlement of which a tax is due under the provisions of this article unless he shall produce a receipt so sealed and countersigned, or a certified copy thereof. Any person shall, upon the payment of fifty cents to the officer issuing such receipt, be entitled to a duplicate thereof, to be signed, sealed and countersigned in the same manner as the original. Any person shall, upon the payment of fifty cents, be entitled to a certificate of the state comptroller that the tax upon the transfer of any real estate of which any decedent died seized NEW YORK TAX L*AW. usa has been paid, such certificate to designate the real property upon which such lax is paid, the name of the person so paying the same, and whether in full of such tax. Such certificate may be recorded in the office of the county clerk or register of the county where such real property is situate, in a book to be kept by him for that purpose, which shall be labeled " transfer tax." Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 237. Fees of county treasurer. The treasurer of each county in which the office of appraiser is not salaried shall be allowed to retain on all taxes paid and accounted for by him each fiscal year under this article, five per centum on the first fifty thousand dollars, three per centum on the next fifty thousand dollars, and one per centum on all additional sums. Such fees shall be in addition to the salaries and fees now allowed by law to such officers Amended by ch. 289 of 1898. In effect April 19, 1898. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 238. Books and forms to be furnished by the state comp- troller. The state comptroller shall furnish to each sur- rogate, a book, which shall be a public record, and in which he shall enter the name of every decedent upon whose estate an application to him has been made for the issue of letters of administration, or letters testamentary, or ancillary letters, the date and place of death of such decedent, the esti- mated value of his real and personal property, the names, places of residence and relationship to him of his heirs-at-law, the names and places of residence of the legatees and devisees in any will of any such decedent, the amount of each legacy and the estimated value of any real property devised therein, and to whom devised. These entries shall be made from the data con- tained in the papers filed on any such application, or in any proceeding relating to the estate of the decedent. The surro- gate shall also enter in such book the amount of the personal property of any such decedent, as shown by the inventory thereof when made and filed in his office, and the returns made by any appraiser appointed by him under this article, and the value of annuities, life estates, terms of years, and other property of any such decedent or given by him in his will or otherwise, as fixed by the surrogate, and the tax assessed thereon, and the amounts of any receipts 1 for payment of any tax on the estate of such decedent under this article filed with him. The state 178b NEW YOI:K TAX L.\\v. comptroller shall also furnish to each surrogate forms for the reports to be made by such [surrogate, which shall correspond with the entries to be made in such bock. Amended by ch. 368 of 1905. In effect June 1, 1905. 239. Reports of surrogate and county clerk. Each surro- gate shall, on January, April, July and October first of each year make a report, upon the forms furnished by the comp- troller containing all the data and matters required to be entered in such book, which shall be immediately forwarded to the state comptroller. The county clerk of each county, except in the counties where the registers perform the duties of the county clerk with respect to the recording of deeds, and when ill such counties the registers, shall, at the same times, make reports containing a statement of any deed or other conveyance filed or recorded in his office, of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or vendor, with the name and place of residence of such grantor or vendor, the name and place of residence of the grantee or vendee, and a description of the property transferred, which shall be immediately forwarded to the state comptroller. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 240. Reports of county treasurer. Each county treasurer in a county in which the office of appraiser is not salaried shall make a report, under oath, to the state comptroller, on January, April, July and October first of each year, of all taxes received by him under this article, stating for what estate and by whom and when paid. The form of such report may be prescribed by the state comptroller. He shall, at the same time, pay the state treasurer all taxes received by him under this article and not previously paid into the state treasury, and for all such taxes collected by him and not paid into the state treasury within thirty days from the times herein required, he shall pay interest at the rate of ten per centum per annum. An.omlccl by ch. 173 of 1901. In effect April 1, 1901. A-rtcnded by ch. 368 of 1905. In effect June 1, 1905. 240-a. Report of state comptroller; payment of taxes. The state comptroller shall deposit all taxes collected by him under this article in a responsible bank, banking house or trust company in the city of Albany, which shall pay the highest rate of interest to the state for such deposit, to the credit of the state NEW YORK TAX LAW. comptroller on account of the transfer tax. And every suck bank, banking house or trust company, shall execute and file in his office an undertaking to the state, in the sum, and with such sureties, as are required and approved by the comptroller, for the safe keeping and prompt payment on legal demand therefor of all such moneys held by or on deposit in such bank, banking house or trust company, with interest thereon on daily balances at such rate as the comptroller may fix. Every such undertaking shall have endorsed thereon, or annexed thereto, the approval of the attorney general as to its form. The state comptroller shall on the first day of each month make a verified return to the state treasurer of all taxes received by him under this article, stating for what estate, and by whom and when paid; and shall credit himself with all expenditures made since his last previous return on account of such taxes, for salary, refunds, or other pur- poses lawfully chargeable thereto. He shall at the same time pay to the state treasurer the balance of such taxes remaining in his hands at the .close of business on the last day of the pre- vious mouth, as, appears from such returns. Aim nded by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 241. Application of taxes. All taxes levied and collected under this article when paid into the treasury of the state shall be applic ^M? to the expenses of the state government and to such other purposes as ihci legislature shall by law direct. Amended by ch. 173 of 1901. In effect April 1, 1901. 242. Definitions. The words " estate " and " property," as used in this article, shall be taken to mean the property or interest therein of the testator, intestate, grantor, bargainer or vendor, passing or transferred to those not herein specifically exempted from the provisions of this article, and not as the property or interest therein passing or transferred to individual legatees, de- visees, heirs, next of kin, grantees, donees or vendees, and shall include all property or interest therein, whether situated within or without this state. The word "transfer," as used in this article, shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future, by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift, in the manner herein prescribed. The words "county treasurer" and "district attorney." as used in this article, shall be taken to mean the treasurer or the district attorney of the county of the surrogate having jurisdiction as provided in section two hundred and twenty-eight of this article. Amended by ch. 88 of 1898. In effect April 21. 1898. Amended by ch. 173 of 1901. In effect April 1, 1901. Amended by ch. 368 of 1905. In effect June 1, 1905. 178d NEW YORK TAX LAW. Construction of the section. It will be observed that the idea of the lawmaker is explained by declaring not only what the words " estate " and " property," as used in the act, shall mean, but also what they shall not mean; and the negation is a denial in terms of the precise construction which this court had previously adopted in determining what was meant by the word "estate" when used ambiguously and without qualifying words, as it was used in connection with limitations of value. * * * And so we are prepared to say that the interest of the mother is taxable at 1 per -cent., although itself .of a value of less than $10,000, because the aggregate transfers by the will to taxable persons ex- ceeded that amount. Matter of Hoffman, 143 N. Y. 327, 332, 333. The repeal of the previous statutes by section 280 does not affect the right of the state to collect the tax upon transfers which accrued before June 15, 1896. The repeal of a statute or part thereof shall not affect or impair any act done or right accruing, accrued or acquired, or liability, penalty, or forfeiture or punishment incurred prior to the time sucli repeal takes effect, but the same may be asserted, enforced, prosecuted or inflicted, as fully and to the same extent as if such repeal had not been effected; and all actions and pro- ceedings, civil or criminal, commenced under or by virtue of any provision of a statute so repealed, and pending immediately prior to the taking effect of such repeal, may be prosecuted and defended to final effect in the same manner as they might if such provisions were not so repealed. The Statutory Construction Law, chapter 677, Laws of 1892, 31. 243. Exemptions in article one not applicable. The exemp- tions enumerated in section four of the t;ix law, of which this article is a part, shall not be construed as being applicable in any manner to the provisions of article ten hereof. Added by chap. 382 of 1900. In effect April 11, 1900. Amended by ch. 368 of 1905. In effect June 1, 1905. ARTICLE XI. PROCEDURE. Section 250. Contents of petition. 251. Allowance of writ of certiorari. 252. Return of writ. 253. Proceeding upon return. 254. Costs. 255. Appeals. 256. Refund of tax paid upon illegal, erroneous or unequal assessment. 257. When county court may apportion tax. 258. Application to county court where taxpayer has removed from the county. 259. Supplementary proceedings to collect a tax. 260. Power of county court when collector fails to pay over. 261. Payment of moneys collected. 262. Collection of deficiency from collector's bondsmen. 263. Attorney-general 1o bring action for sequestration. 264. Settlement of conflicting claims to surplus of tax sale. Section 250. Contents of petition. Any person assessed upon any assessment-roll, claiming to be a^rieved by any assess ment for property therein, may present to the supreme court a YOKE TAX LAW. 179 petition duly verified setting forth that the assessment is illegal, specifying the grounds of the alleged illegality, or if erroneous by reason of overvaluation, stating the extent of such overvaluation, or if unequal in that the assessment has been made at a higher proportionate valuation than the assess- ment of other property on the same roll by the same officers, specifying the instances in which such inequality exists, and the extent thereof, and stating that he is or will be injured thereby. Such petition must show that application has been, made in due time to the proper officers to correct such assessment. Two or more persons assessed upon the same roll who are affected in the same manner by the alleged illegality, error or inequality, may unite in the same petition. Proceedings for review of assessments must be taken under this statute. We are of the opinion that the act of 1880 (chapter 269) regulates the review of assessments in towns, cities and villages by certiorari, and renders inapplicable to such cases the general provisions of the Code, which were invoked by the petition, to wit: chapter 16, article 7. People v. Assessors, 106 N. Y. 671, affirming 43 Hun, 245. See, also, 140 N. Y. 245. .4 Legal presumption is in favor of assessment. The presumption of law is that they did their duty and that the tax was legally assessed and collected, and the burden of proving its illegality is cast upon the petitioner. Matter of Peek, 80 N. Y. 122, 124. There is always the legal presumption that public officers will properly discharge their duties, and when a party claims that such an officer has failed to discharge a statutory duty, the burden is upon him to show that such duty was not performed. Norris v. Jones, 81 Hun, 304, 310. Assessment cannot be attacked collaterally. If the assessment was inequitable or improper, It can only be corrected by direct proceedings against the commissioners to review the decision by certiorari, it cannot be attacked collaterally. Austen y. Westchester Telephone Co., 8 Misc. 11, 13; Matter of Peek, 80 Hun, 122; Mayor 7, Davenport, 92 N. Y. 610; U. S. Trust Co. v. Mayor, 144 id. 488. Notice of application for writ is unnecessary. As the proceeding is merely a review without any stay of the action of the assessors, notice seems unnecessary. People v. Smith, 24 Hun, 66, 68. 180 NEW YOEK TAX LAW. Complainant must apply to assessors on grievance day. The act of 1880 gives a remedy by certiorari to review and correct an Illegal, excessive, or unequal assessment. But it would, we think, be an unwarrantable construction of the statute to permit a party complain- ing of an assessment to lie by, without availing himself of the opportunity to remedy his grievance by application to the tax commis- sioners, * * * and after the assessment had become confirmed by lapse of time, to arrest the collection of the tax by a proceeding under the act of 1880. People v. Commissioners, 99 N. Y. 254, 257. Only objections made on grievance day can be raised on certiorari. Can she now raise questions which she did not attempt to raise before the assessors? We think not. * * * It was intended to authorize the court to review the decision of the assessors, but, * * * only such decisions as are made on " grievance day." Objections not raised before the assessors on that day cannot be deemed passed upon by them, and hence cannot be considered on certiorari. Matter of Winegard, 78 Hun* 68, 61. Exception. Where complaint was made to one assessor, and he promised that If the desired reduction was not made, the assessors would adjourn to an- other day and hear the complaint, which was not done, held, that it was not laches for the complainant not to appear, aud that the writ of cer- tiorari was properly granted. People v. Duguid, 68 Hun, 243. Distinction between " erroneous " and " illegal " assessments. The former is when the officers have power to act, but err in the exercise of the power, the latter where they have no power to act at all, and It does not aid them to decide that they have. United States Trust Co. r. Mayor, 77 Hun, 182, 186. Proceeding cannot be used to determine conflicting interests. While every opportunity is afforded by the laws of the State, to parties Interested in such questions, to present their claims and complaints by petition or otherwise, to the various tribunals engaged in perfecting the valuation of ^property, no method Is provided, by which contending parties with conflicting interests can appear before these bodies and have their respective rights and interests heard and determined according to com- mon-law rules of evidence and practice. Special provision is made by chapter 269 of the Laws of 1880, to review, by certiorari, any assessment in any town, ward, village or city in the State, which is claimed illegal, erroneous or unequal; and upon the trial of such certiorari by the court to receive eridence, and consider the same in the determination of the questions Involved. People v. McCarthy, 102 N. Y. 630. NEW YOBZ TAX Ikw. 181 Inequality must be shown. Without undertaking to define the precise scope of the remedy for dls* proportionate valuations of property, given by the act of 1880, we thin* it may safely be said that the petition must show a state of facts from which a presumption justly arises that the inequality of which he com- plains will subject him to the payment of more than his proportion of the aggregate tax, and that this presumption is not raised by proof that In a particular instance property is assessed at a proportionately lower valuation than his own. Nor does it, we think, make any difference that the assessments compared were of contiguous property. The object of the statute was to afford a- remedy to a party injured by unequal valu- ations, not to enable him, on mere proof of a mistake or misjudgment of the assessors, as to the relative valuation of his property, and that of another, to have his assessment reduced, although his property was not overvalued, and it does not appear, taking Into view the aggregate assess- ment and valuation of the taxable property on the roll, that he will be compelled to pay more than his just share of the tax. People v. Garter, 109 N. Y. 576. 581. ' ' ~ : r* It cannot be necessary that every piece of ^property In a town should b compared with the property upon which the tax is sought to be corrected, as that would furnish no safe or proper rule; but It must be of the sur- rounding property upon the same roll that will furnish a safe test of comparison with the property in question. People v. Badgley, 67 Hun, 65, Some property may be assessed at a higher rate than his, and some at a lower rate; but if upon the whole the average rate of assessment la no lower than his, and if his assessment is not at a higher rate than assessments generally, he Is not aggrieved within the meaning of the statute, and cannot claim in such a proceeding as this to have his assess- ment reduced. People Y. Badgley, 138 N. Y. 314, 317. Failure by corporation to furnish assessors with tag statement re- quired by law, will not prevent certiorari. We are not prepared, however, to concur In the opinion that the failure of the relators to furnish the statement, deprives them of the right to re- riew the determination of the assessors. * * * The prime object of requiring the statement Is doubtless to furnish the assessors with in- formation that will aid them In making their assessment. But the statement is not essential to their jurisdiction; they may act on informa- tion derived from other sources, and If they do so, and act erroneously, to the prejudice of the assessed corporation, it seems illogical and 'injust to deprive such corporation of the right to review such action. People V. Chatham. 45 Hun, 6, 7. Improper joinder of complainants remedy. If there is an improper joinder, the remedy for the defect fa not by motion to quash the writ, but by motion to strike out the party ink* properly joined. People v. Chatham, above. 182 &faw YOEK TAX LAW. ITerificatlon no prescribed form The act of 1880 * * * does not prescribe the form of verification, but merely requires that the petitionbe duly verified. People 7. Chatham, above. Verification may be made by one of several petitioners. But section 1 * * * does not require that all the persons In whose behalf the petition may be presented shall subscribe and verify the num- ber of the volume and page of the record of the several mortgages, NEW YORK TAX LAW. 193h shall be numbered serially from one upwards, and shall be dis- tinctly ruled so as to prevent confusion. In counties where the block system of indexing is now in force, the section number, in addition to the liber and page, shall be added for designation, and liber one for each section successively shall first be entered in the schedule, then liber two for each section, then liber three, and so on; and where the same mortgage is recorded in several sections, full particulars regarding it shall be entered in the proper place in the lowest numbered section in which the mort- gage is recorded, and in the schedule the columns for the same mortgage, recorded in the other sections, shall simply refer to the entries of the mortgage in the lowest numbered section. Said triplicate lists shall be certified by the recording officer on said first Monday of August, and one copy forthwith filed by him in the office of the state board of tax commissioners, one copy in the office of the state comptroller and one copy in his own office. The lists so filed shall be public records, open at all reasonable hours for public inspection. No change shall be made in the entries of any filed list except for the correction of clerical errors, and then only upon order of the state board of tax commissioners. Said board shall have power at any time, on its own motion or on ap- plication of an interested party, to cause clerical errors to be cor- rected by appropriate entries in the remarks column of the lists ; and no formal appeal, as 1 hereinafter prescribed, shall be required for such purpose. It shall be the duty of recording officers to report to the board all clerical errors which may be brought to their notice. 300. Notice of computation of tax and filing of list. Each recording officer shall give notice by publication of the fact that the regular annual mortgage taxes have been esti- mated and computed and that the triplicate lists required by law have been prepared and filed in the offices aforesaid, and that the same are open to public inspection, and that errors therein, if any, may be corrected in the modes prescribed by this article. Such notice shall be pub- lished once in each week for six consecutive weeks next succeeding said first Monday in August in the newspapers of the county designated for the publication of the session laws. In the city of 25a 193i NEW YORK TAX LAW. New York such publication shall also be made in the City Record. The amount of annual taxes, in respect of each mortgage, shall be deeme4 to be conclusively and finally established on said first day of October, in acordance with the estimates contained in said lists, except as to clerical errors and except as to items in said lists in respect of which appeals to the state board of tax com- missioners shall have been perfected as hereinafter provided. 301. Correction of list. At any time between nine o'clock ante meridian of the first day of July and the final establishment of the estimated tax in each year, the owner of a recorded mort- gage unexempt in whole or in part whose title appears by papers recorded in the same office, may present to the record- ing officer, triplicate statements containing the following matters, and such other matters as the state board of tax commissioners may prescribe; first, the number of the volume and page of the record of the mortgage and names of the parties thereto; second, n memorandum of assignments of or changes in the title to the mortgage, with references to the number of the volume and page where each instrument in the chain of title is recorded; third, the maximum amount of princi- pal indebtedness not including interest, taxes, assessments, water rates, insurance or other expenses made by the mortgagee to pre- serve the mortgage lien which according to the terms of the mort- gage, may in any contingency, and at any time be outstanding so as to be secured by the mortgage; fourth, facts showing thai such maximum amount had at nine o'clock ante meridian of the pre- ceding first day of July been reduced by partial payment, release or otherwise, and how much ; fifth, facts showing that at said nine o'clock ante meridian of the preceding first day of July, only a part of the debts and obligations contemplated by the mortgage had ever been incurred; showing also what part; sixth/ the actual amount of all principal indebtedness or obligation, which at said nine oclock ante meridian on the preceding first day of July was outstanding and secured by the mortgage ; seventh, the amount of lax due in respect to said mortgage. Facts must be alleged in said triplicate statements', positively and without qualification or evasion. Said triplicate statements must be verified by the oath of the said mortgage owner, or, if accompanied by a proper power NEW YORK TAX LAW. 193j of attorney duly executed and acknowledged or proved, by hU attorney in fact,, and they must also be acknowledged or proved according to the laws regulating the recording of deeds. At or prior to the time of presenting said triplicate statements, said mortgage owner must deposit with the recording officer, the amount of the tax shown to be due in said statement, as security for payment of the tax if the matters set forth in the triplicate statements should be found to be correct by the recording officer; and there must be indorsed by the recording officer upon each triplicate statement a receipt for such deposit, and a separate re- ceipt therefor given to the depositor. Money so deposited shall be deemed applied to the payment of the tax and shall discharge the same when the recording officer makes the indorsement herein- after mentioned upon said triplicate statements. If required by the recording officer said mortgage owner must also present for examination his mortgage, and any other paper upon which he relies to support any facts set forth in the triplicate statements. It shall be the duty of the recording officer, if said statements are seasonably presented, to satisfy himself by an examination of the record, as to the title of the person making the statements, and he shall examine and satisfy himself as to the other matters set forth therein, and if he finds the same correct, he shall indorse upon the triplicate statements, substantially as follows : "Amount of taxes due at nine o'clock ante meridian on the first day of July in the year , ascertained this day of , in the year fo be the sum of dollars, and deposif appropriated in payment/' and such indorsement shall be con- clusive evidence of the payment of the tax in full and he shall thereafter refund to the mortgage owner the balance of the deposit. He shall then forthwith file one copy in his own office, one copy in the office of the state board of tax commissioners and one copy in the office of the state comptroller. Statements so filed shall be public records and shall be arranged in the files consecutively, according to the section, if nny, and number and page of the volume of the record of the mortgage to which they relate, respectively. Each statement shnll be the evidence of the fact set forth therein in favor of the mortgagor, and all persons claiming through or under 193k NEW YORK TAX LAW. the mortgagor, as against the owner of the mortgage, and all per- sons claiming through or under him. Appropriate entries of the proceedings contemplated by this section shall be made by the recording officer in the proper columns of the lists aforesaid prior to the first day of October in each year. 302. Trust mortgages. In case of a mortgage in trust, all of the debts and obligations secured thereby, notwithstanding that they may be owned in severalty by different persons, shall be considered as an entirety so far as liability for state taxes is concerned. Except as herein otherwise provided it shall be the duty of the trust mortgagee to protect the mortgage security for the benefit of the several persons owning the debts and obligations secured by the mortgage, by paying all taxes ascertained to be due to the state, and any trust mortgagee, doing so, shall have a lien upon the mortgage security and upon the several present and future obligations secured thereby, and upon the several paper writings evidencing such security and obligations for the reim- bursement of the amounts so paid, with interest at the rate of six per centum per annum, which lien may be hypothecated by the mortgagee for loans of money and may be enforced in any appro- priate manner; but no trust mortgagee shall -be entitled to interest unless reasonable diligence be used to notify all persons con- cerned. Except in the case of trust mortgages made by corpora- tions the terms of which require the mortgagor or the owner of the mortgaged property to pay said tax or deduct the same from the interest upon the mortgage debt, any trust mortgagee who fails to use the means provided by this section for the protection of the mortgage security shall be responsible to any obligation owner who may be aggrieved by such failure. In the case of trust mort- gages made by corporations the terms of which require the mort- gagor or the owner of the mortgaged property to pay the tax im- posed by this article or to deduct the same from the interest upon the mortgage debt, the mortgagor or the owner of the mort- gaged property, as the case may be, shall be liable for the tax and the trust mortgagee shall not be under or subject to any of the obligations and liabilities imposed by this section, and any taxes imposed by this article shall be a lien upon the mortgaged property prior to the lien of the trust mortgage as well as upon the trust mortgage and the debt NEW .YORK TAX LAW. 1931 and obligation thereby secured. For the purpose of obtaining information required for the statement contemplated in section three hundred and one or for the appeal contemplated in section three hundred and three, a trust mortgagee shall be entitled to a summons to be issued by the recording officer under his hand and seal of office, requiring the mortgage debtor or obligor or the owner of the mortgaged property or any person supposed to have knowledge of the facts to appear and testify before the recording officer at a time to be fixed by him, and any such mort- gage debtor or obligor or owner of the mortgaged property who, being summoned, wilfully fails to appear and testify, shall he liable personally to the trust mortgagee for the tax ascertained to be due in respect of the indebtedness secured by such trust mort- gage. Any owner of a bond, note, debt or obligation secured by a trust mortgage, entitled in respect thereof to a personal ex- emption from taxation, who fails seasonably to furnish the evi- dence of facts establishing the right to exemption to the trust mortgagee or to the mortgagor or the owner of the mortgaged property, in the case of trust mortgages which require the mort- gagor or the owner of the mortgaged property to pay the tax or to deduct the same from the interest upon the mortgage debt shall be deemed to have waived the right to exemption. On receiving such evidence the mortgage trustee or the mortgagor or the owner of the mortgaged property, as the case may be, shall claim such exemption in the mode provided in sections three hundred and one and three hundred and three ; and the exemption, when estab- lished, shall enure to the benefit of the particular person entitled thereto, and not to the benefit of other holders of debts and obligations secured by the mortgage. 303. Appeals. The owner of the mortgage, the owner of the real estate upon which it is a lien real or apparent, or a person beneficially interested in either the mortgage or real estate may appeal in writing to the state board of tax com- missioners from the computation or estimate of tax relating to said mortgage in any annual list, at any time after the filing of such list and prior to the next succeeding first day of October, provided that at the same time he deposits with the recording officer, at the office where the mortgage is recorded as security an amount equal to the estimated tax, such deposit to be applied 193m NEW YORK TAX LAW. to the payment of the tax when finally ascertained, and any ex- cess then to be refunded to the appellant. Such appeals shall be in duplicate, and shall be perfected by delivering one dupli- cate, with a receipt by the recording officer for the deposit afore- said indorsed thereon, to the recording officer, and by mailing the other duplicate, the same being first indorsed by the record- ing officer with a receipt for the deposit, to the state board of tax commissioners. No deposit shall be required when the sole ground of an appeal shall be the right to an exemption from tax- ation. An appellant claiming an exemption under the owner- ship- exemption clause of section two hundred and ninety-three must include in a single appeal all mortgages of the same list as to which the exemption is claimed. The recording officer must enter the appeal and deposit in the proper column of the list aforesaid, and such entry shall be conclusive against the state in favor of bona fide assignees for value of the mortgage. Such appeals shall be public records, open to public inspection at all reasonable hours. They shall be arranged consecutively, and ac- cording to the serial numeration of items in the list, in the files of the recording officer and of the state board of tax commis- sioners. The appeals shall be, respectively, conclusive evidence of any fact stated therein in all courts and proceedings as against the appellant, and all persons claiming through or under him. Each appeal must be verified by the appellant, or by his duly authorized attorney in fact, and it must contain the grounds of appeal and all facts relied on to support such grounds distinctly and positively set forth. The state board of tax commissioners shall prescribe the rules and regulations governing the hearing and determination of such appeals and shall sit at their office, in Albany, on the second Wednesday of October in each year, and they must sit on at least one day in the month of October, in each year, at a time and place to be fixed by them, in each of the cities, New York, Syracuse, Rochester and Buffalo, for the open public hearing of all such appeals, and they may in their dis- cretion sit for such purpose at other times and places to be fixed by them. Thereafter they shall consider and determine the ser*- eral appeals and ascertain the amount upon which the tax shall be computed, as to them shall seem lawful and proper, upon the matters stated in said appeals respectively, and upon any other 8*0 in original. NEW YORK TAX LAW. 193n sources of information which they deem relevant for a just ascertainment of the facts, which determination shall be final and conclusive. They shall certify their decisions from time to time, as they shall severally be made, to the state comptroller, the recording officer and to the county treasurer, or to the city chamberlain of the city of New York, who shall thereupon pay over, under the general provisions of this article, such portion of the deposit as shall have been determined to be justly due as a tax, and shall refund to the appellant the balance of the de- posit ; and no interest shall be charged against or allowed to said appellant. The state board of tax commissioners may take up and dispose of an appeal upon the request of the appellant, before the public hearing day aforesaid. 304. Printed forms. Forms of the statements, oaths, acknowledgments, proofs of execution, receipts, powers of at- torney and recording officer's indorsements contemplated by sec- tion three hundred and one and of the appeals contemplated in section three hundred and three shall be prepared by the state board of tax commissioners and printed copies thereof shall be furnished by recording officers to persons applying therefor with- out charge; and the cost thereof allowed as an expense of said recording officer, and said board in its discretion may prepare and require recording officers to furnish to persons applying therefor printed forms of any other papers without charge. 305. Apportionment by state board of tax commissioners. When the real property covered by a mortgage is assessed in more than one county it shall be the duty of the state board of tax commissioners to ascertain the assessed value of the property in each county and to apportion the amount upon which the tax shall be paid to the recording officer in each of the said counties upon the basis of the relative assessments. Where the mortgage is a first lien upon real property situate in one tax district and a subsequent lien upon real property situate in another tax dis- trict it shall be their duty to apportion the amount of the tajc properly to be credited .to said tax districts by ascertaining the valuation of each parcel as appears from the last preceding assessment roll of the tax district in which such parcel is located after deducting therefrom the taxable amount of any prior lien. 193o NEW YORK TAX LAW. When the real property covered by a mortgage is located partly within the state and partly without the state it shall be the duty* of the state board of tax commissioners to determine what pro- portion shall be taxable under this article by determining the relative value of the mortgaged premises lying within this state as compared to the total value of the entire mortgaged premises, taking into consideration in so doing the amount of all prior in- cumbrances upon such premises or any portion thereof. Where the mortgage is a lien upon both real and personal property it shall be the duty of the state board of tax commissioners to determine the amount of property exempt under section two hundred ninety-three. The state board of tax commissioners shall adopt rules to govern their procedure and the manner of taking evidence in these matters and may require certified state- ments to be furnished either by boards of assessors or record- ing officers of the respective counties in relation thereto, and immediately upon making their determination they shall file a certificate thereof with the recording officer of each county within which a portion of the mortgaged premises are* situated; and a minute of such determination shall be entered in the re- mark column of the annual list aforesaid opposite to the en- tries relating to the said mortgage, and whenever the tax upon a mortgage secured by real estate assessed in two or more counties shall have been paid, as provided by sections two hundred and ninety-five and two hundred and ninety-six, to the recording officer at the recording office where the mortgage was first offered for record it shall also be the duty of the state board of tax com- missioners to equitably apportion between the respective counties the amount upon which such tax is to be computed and to file the certificate of their determination with the recording officer, and thereupon said recording officer shall pay over to the sev- eral county treasurers of the respective counties or to the chamberlain of the city of New York the sums fixed by said certi- ficate of determination. 306. Enforcement of delinquent .taxes. Every debt or obli- gation, and the mortgage security therefor, in respect of which any tax provided for in this article other than the regular annunl tax shall not have been paid prior to the first day of December *So in original. NEW YORK TAX LAW. 193p after it has become due and payable, or in respect of which any regular annual tax shall not have been paid prior to the first Monday of January following the estimate of such tax made by the recording officer in manner aforesaid, shall, unless an appeal shall have been duly taken, and perfected be deemed delinquent, and shall be liable to seizure and sequestration and sale. And thereafter no payment made upon such mortgage debt shall be valid as against the lien of the tax; and the owner of the mortgaged premises, or a person liable upon the mortgage, debt or contract, may pay such tax together with any penalty which shall have accrued, and the amount so paid sln'.ll be credited as a valid payment upon the amount then owing upon such mortgage. It shall thereupon be the duty of the re- cording officer of the county where the same is payable to lile with the county treasurer of that county and in the counties? of New York, Kings, Queens and Richmond with the chamberlain of the city of New Y'ork, a certificate containing a copy of the mortgage and all the assignments thereof if the same ar? matters of record in his office, and, if not, such facts in relation thereto as may be known to him, together with a statement of the amount of principal indebtedness unpaid at the time when the tax thereon was computed, as shown by the records of his office, and the amount of tax thereon due and unpaid. And it shall be the duty of the county treasurer or the chamberlain of the city of New York to advertise once a week for six weeks the delinquent debt and mortgage security therefor, for sale, at public auction to the highest bidder, in a newspaper published in the county where the tax is payable, but if no newspaper be published therein then in a newspaper of general circulation therein, by notice des- cribing briefly such delinquent debt and mortgage security there- for and reciting that the tax was returned and remains unpaid, and stating that at a time and place to be specified in the notice the delinquent debt and mortgage security therefor and all evidences thereof, and the interests of all persons therein, direct or remote, will be exposed for sale at public auction and sold to the highest bidder. At the time and place to be specified in said notice for such sale the county treasurer, or city chamberlain of the city of New York shall offer the said delinquent debt, the mortgage 25c 193q NEW YORK TAX LAW. security therefor, and all evidences thereof, and the interests of all persons therein, direct or remote for sale, and sell the same by public auction to the highest bidder, and shall execute under his hand and seal and deliver to such purchaser an assignment thereof, which assignment shall briefly describe the interest sold and the instrument by which the interest is created, and the liber and page and date of record thereof. And unless within six months from the date of such assignment any interested party shall tender to said county treasurer or city chamberlain for the use of the purchaser the amount of money paid by such purchaser at such sale together with interest thereon at the rate of one per centum a month to the date of tender the purchaser at such sale shall be vested with the absolute and beneficial ownership of the property sold, and may have all remedies at law or in equity for the enforcement of his rights as such owner. Said county treasurer or the chamberlain of the city of New York shall make a proper record of the amount of any moneys received by him for the benefit of the purchaser on such sale, and shall cancel the record of such sale in his office, and file with the recording officer a certificate stating the fact of such re- demption. Said recording officer shall thereupon enter a minute of such redemption in the remark column of the annual list aforesaid opposite to the entries relating to the said mortgage. Such purchaser or his legal representative shall be entitled to receive the money so deposited for his benefit from said county treasurer on production of the assignment there- fore* executed and delivered to said purchaser bv said county treasurer or the chamberlain of the city of New York. From the moneys to be received at such sale, said officer shall pay the tax, fees, interest and expenses which shall have been incurred by him in making the sale, the remainder or surplus thereof shall be held by him for whom it may concern, and it may be recovered by any or all persons entitled thereto in the same manner, upon the same proofs, and by like procedure, as if such surplus had resulted and been paid to the county treasurer upon a sale in foreclosure of the interests sold as aforesaid in an action in the supreme court of the state of New York. Upon the completion of the publication of the notice of sale, the "So in original; should be ' therefor." NEW YOKK TAX LAW. 193r seizure of the mortgage and of all debts and obligations secured thereby shall be deemed fully consummated so as to confer upon said officer full jurisdiction to sell and transfer the same, and in no ease shall the manucaption of any indenture bond or paper writing or any notice to the mortgage owner other than the publication of the notice of sale aforesaid be deemed essential to the valid sale and assignment thereof. It shall be lawful for the county treasurer or the chamberlain of the city of New York aforesaid at any sale conducted under thH article to become the purchaser and the assignment shall thereupon be made to the county or to the city of Now York in the form and manner prescribed for individuals. All such pur- chases shall be subject to the same rights of redemption and the procedure thereafter shall be the same as in the case of purchases by individuals. 307. Payment over and distribution of taxes. Upon the first day of each month the recording officer of each county shall pay over toi the county treasurer of said county, and in the counties of New Y r ork, Kings, Queens and Richmond to the chamberlain of the city of New York all moneys received during the preceding month upon account of taxes paid to him as herein described, after deducting the necessary expenses of his office as provided in section three hundred and eleven, except taxes paid upon a mortgage which under the provisions' of section three hundred and five is to be apportioned by the state board of tax commissioners between several counties, and except moneys paid into his hands as security upon appeal, which taxes and money shall be paid over by him as provided by the determination of said state board of tax commissioners within five days after the filing of said determination in his office. The county treasurer of each county and in the counties of New York, Kings, Queens and Richmond the city chamberlain of the city of New York shall on the first day of January, nineteen hundred and six, and quarterly thereafter, after having deducted the necessary expenses of his office pro- vided in section three hundred and eleven, and the amount of any deposit made under the provisions of section three hundred and three, where the appeal remains un- 193s NEW YORK TAX LAW. determined, transmit one-half of this net amount col- lected under the provisions of this article to the state treasurer and shall receive from the state treasurer a receipt therefor countersigned by the comptroller. And the remaining portion thereof in the counties of New York, Kings, Queens and Richmond shall be paid into the general fund of the city of New York and be applied to the reduction of taxation, and in the other counties of the state the remaining portion shall be held by the respective county treasurers subject to the order of the board of supervisors as hereinafter provided. Prior to the first day of December in each year the county clerk shall cause to be prepared a list containing a description of all mortgages upon which taxes have been paid by a reference to the date of ea^ch mortgage, the name of the mort- gagor and mortgagee, the amount of the principal debt upon which the tax was paid together with the book and page where said mortgage is recorded, together with the town, city or village in which the mortgaged premises are assessed, and if assessed in two or more tax districts the amount apportioned to each tax district by the state board of tax commissioners, and shall file the statement in his office and shall furnish a copy thereof to the clerk of the board of supervisors, and another copy thereof to the county treasurer. The board of supervisors of the several counties shall, on or before the fifteenth day of December in each year, ascertain from the statement filed with their clerk by the county clerk the location of the mortgaged property with respect to the several tax districts and the .amount of tax properly to be credited to each town, city and village and of the sum so credited to each town which does not contain within its boun- daries an incorporated village or portion thereof and to each city other than the city of New York, one-half thereof shall be applicable to the payment of school taxes and one-half thereof shall be applicable to the payment of state, county and city, or town expenses; where the town contains within its limits a city, incorporated village, or portion thereof, the supervisor shall ap- portion to the city, village or villages so much of the share credited to the said town as the assessed value of said city, village or por- tion thereof bears to twice the total assessed valuation of the town, and one-half of the remaining balance shall be applicable to the NEW YORK TAX LAW. 193t payment of state, county and town taxes, and one-half to the payment of school taxes. The board of supervisors of each county, on or before the first day of December each year shall determine the respective sums applicable hereunder to each of the foregoing purposes and shall issue their warrant for the pay- ment to the city or town collector of the amount payable to said city or town, and their warrant for the payment to the village treasurer of the sum of money to which the village shall be entitled, and for the payment to the city official having authority to receive the other moneys raised by tax for school purposes in said municipality, and to the supervisor of each town of the amount to which the town is entitled for the payment of school taxes; and it shall be the duty of said supervisor of a town to apportion the sum so paid to him for school purposes be- tween the several school districts upon the basis of the aggre- gate days' attendance as appears from the statement filed with him by the school commissioners in March of each year and shall notify the trustee or trustees of said school district of the amount standing to the district's credit in his hands, which sum shall be deducted from the next annual school levy of said district and shall be paid by the supervisor to the collector of the school district as soon as the said collector shall have received his warrant for the collection of the next annual tax. 308. Papers not to be recorded. After July first nine- teen hundred and five, no recording officer shall record or accept for record any satisfaction piece, release, certificate or other paper pertaining to any mortgage recorded after that date, other than an assignment, the statement referred to in section three hundred and one, a paper issuing from a court, or from the state board of tax commissioners, or from the state comptroller, or iii any proceeding to enforce the payment of the tax imposed by this article until all taxes imposed by this article which shall have ac- crued with respect to such mortgage shall have been first paid. But the recording of any mortgage, release, certificate, or other paper, or the filing of any satisfaction piece pertaining to any mortgage by said recording officer, shall be conclusive in favor of any innocent purchaser for value of any interest in the land cov- 193u NEW YORK TAX LAW. ered by said mortgage, and any such innocent purchaser for value shall be entitled to rely upon such record or filing as evidence that all such taxes have been paid. Any mortgagor or person claiming under him may pay the taxes imposed by this article and which accrued prior to payment of the mortgage* in order to obtain the recording of a satisfaction piece or release, and shall have a cause of action to recover the amount of taxes so paid, with interest at the rate of ten per centum per annum, against the owner of the mortgage at the time of satisfaction or release, and any court be- fore whom any such cause of action shall be brought shall allow him, by way of additional costs, reasonable counsel and attor- ney's fees to cover the entire litigation in all courts. The produc- tion of a receipt for any tax imposed by this article shall be sat- isfactory proof of payment. 309. No foreclosure until taxes paid. After nine o'clock ante meridian on the first day of July in the year nineteen hundred and five; no final order or decree shall be made or entered by any judge or court in any case based upon a mortgage of real estate located within this state, given, or executed subsequent to July first nineteen hundred and five, or upon any debt or obliga- tion secured by such a mortgage, until the court or judge shall first have been satisfied that all taxes and the interest thereupon in respect of such mortgage debt or obligation have been paid, ex- cept in an action or proceeding to enforce the payment of the taxes imposed by this article. Any contract or agreement in respect to any mortgage, obligation or deed of trust, other than mortgage obligations and deeds of trust executed by corporations, by which the mortgagor shall agree or be bound to pay the tax or any part thereof imposed by this article, shall be usurious and void, and no judgment shall be obtained in any court of this state upon any obligation or mortgage subject to the tax imposed by this article when it shall be made to appear that there has at any time been any agreement that the mortgagor should pay such tax or any part thereof, or that the mortgagor has made any payment in pursuance of any such agreement. 310. Restriction as to provisional remedies. No action shall be brought nor shall any proceeding be instituted in any court of this state in respect to the making of any assessment, the col- NEW YORK TAX LAW. 193v lection of any tax, the recording of any mortgage or other paper or the making or filing of any list referred to in this article, or in respect to the performance of any act herein required of any official, until after a review or decision by the state board of tax commissioners in respect thereto as in this article provided. Nothing in this article shall be construed as impairing the li- ability of any officer to any person aggrieved for damages arising out of any illegal or fraudulent act or neglect on the part of such officer. 311. Expenses of officers. Recording officers and county treasurers and the chamberlain of the city of 'New York, shall severally be entitled to receive, all their necessary expenses for the purposes of this act, including printing, advertising, costs of lists, hire of clerks and assistants, being first approved and allowed by the state board of tax commissioners, which shall be retained by them out of the moneys coming into their hands. Recording officers and their deputies shall administer gratuitously any oath required by this statute. Within ten days after this act takes effect, it shall be the duty of each recording officer to submit to the state board of tax commissioners a form of the list aforesaid adapted to the usages of his office, together with an estimate of the cost of preparing and securely binding the same in convenient volumes, and together with an estimate of the probable number of mortgages to be entered therein the first year, and the expense per mortgage of making such entries, and upon approval of the form, as it was proposed or as it may be corrected, by the state board, said recording officer shall forthwith obtain the necessary lists for the first year, so that the work of preparing the same for certification at the time fixed in this article may not be delayed. 312. Supervisory power of state board of tax commissioners and state comptroller. The state board of tax commissioners shall have general supervisory power over all recording officers in respect of the duties imposed by this article and they may make such rules and regulations for the government of recording officers in respect to the matters provided for in this article as they may deem proper, provided that such rules and regulations shall not be inconsistent with this or any other statute. They 193w NEW YORK TAX LAW. shall see that recording officers cause the lists aforesaid to be seasonably prepared and securely bound, and they may pre- scribe the forms of advertisements, receipts, appeals and other papers and records required by this statute. The state comp- troller shall have general supervisory power over all county treas- urers and the chamberlain of the city of New York in respect to the duties imposed upon them by this article, and may make such rules and regulations, not inconsistent with this or any other statute, for the government of said county treasurers and chamberlain as he deems necessary and appropriate to secure a due accounting for all taxes and moneys collected or received pursuant to any provision of this article; and may be represented by counsel before the state board of tax com- missioners upon any appeal from the determination of the original recording officer. All recording officers and county treasurers, and the chamberlain of the city of New York, shall furnish such bond, conditioned for the faithful and diligent discharge of the duties required of them respectively by this article, to the people of the state, within such' time, with such sureties and in such penal amount, not exceeding twenty-five thousand dollars, as the state comptroller may prescribe. 313. Advance payments of taxes. Any person may at his option at any time present to any county treasurer or to the chamberlain of the city of New York, triplicate statements in a form to be prescribed by the state board of tax commissioners, containing a specific and identifying description of any serial bond or bonds secured by mortgage heretofore or hereafter exe- cuted by any corporation and at the same time pay to the county treasurer or chamberlain of the city of New York a tax npon the bond or bonds so described at the rate per year of five mills on the dollar of the principal or par of said bond or bonds for as many years not less than three commencing on the following first day of July as may be desired. A discount for the present payment at the rate of five per centum shall be allowed. The treasurer or chamberlain shall certify upon each triplicate statement in a form to be prescribed by the state board of tax commissioners the date and amount of the payment and the years covered thereby and shall deliver one triplicate to the person making the payment, cause another NEW YORK TAX LAW. 193x to be filed in the state comptroller's office, and file the third in an orderly way in his own office. Thereafter, during the years covered by the payment, such bond or bonds and the obligations or indebtedness represented- thereby, shall be exempt from all other taxation, in the manner and to the extent only as provided in section two hundred and ninety-two of this article. Executors and trustees, unless expressly prohibited by the will or other in- strument creating the trust, shall be deemed to be authorized to avail themselves of this option, for the benefit of the beneficiaries of the estates or trusts which they represent. 314. Optional payment on prior mortgages. Any person who is the owner of a mortgage heretofore executed, and subject to taxation under sections one to ninety-four, inclusive, of this act, may at his option at any time present to the recording officer of any county where said mortgage is recorded a triplicate statement, in a form to be prescribed by the state board of tax commissioners, specifying the date of the mortgage, the date of record, the property covered, and the amount secured by said mortgage ; one of which statements shall be filed in the office of said recording officer; one of said statements with a copy of the indorsement of filing shall be delivered to the owner of the mortgage, and the other shall be filed with the state board of tax commissioners. And thereafter said debt and obliga- tion for the payment of money secured by said mortgage, together with the mortgage and the property upon which the lien thereof rests, shall be subject to all the provis- ions of this article with the same force and effect as if the said mortgage had been made, executed, de- livered and recorded at a date subsequent to the enactment of this article, and shall thereafter be taxed under the provisions of this article and shall be entitled to the exemption contained in section two hundred and ninety-two. No mortgage which shall be taxable under the provisions of this act shall be assessed for taxes in this state, after the passage of this act, except in the manner and at the time provided in this article, but this article shall not affect any tax levied or any assessment wholly completed at or prior- to its passage. 25d 193y NEW YORK TAX LAW. ARTICLE XV. (New article added by chap. 241 of 1905. In effect April 19, 1905.) TAX ON TRANSFERS OF STOCK. Section 315. Amount of tax. 316. Stamps how prepared and sold. 317. Penalty for failure to pay tax. 318. Cancelling stamps; penalty for failure. 319. Contracts for dies; expenses how paid. 320. Illegal use of stamps; penalty. 321. Power of state comptroller. 322. Civil penalty; how recovered. 323. Effect of failure to pay tax. 324. Application of taxes. 315. Amount of tax. There is hereby imposed and there shall immediately accrue and be collected a tax as herein provided, on all sales, or agreements to sell, or memoranda of sales or deliveries or transfers of shares or certificates of stock in any domestic or foreign association, company or corporation, made after the first day of June nineteen hundred and five, whether made upon or shown by the books of the association, company or corporation, or by any assignment in blank, or by any delivery, or by any paper or agreement or memorandum or other evidence of transfer or sale whether entitling the holder in any manner to the benefit of such stock, or to secure the future payment of money or the future transfer of any stock, pn each hundred dollars of face value or fraction thereof, two cents. It is not intended by this act to impose a tax upon an agreement evidencing the deposit of stock certificates as collateral security for money loaned thereon which stock certificates are not actually sold, nor upon such stock certificates so deposited. The payment of such tax shall be denoted by an adhesive stamp or stamps affixed as follows: In case of sale where the evidence of transfer is shown only by the books of the company the stamp shall be placed upon such books; and where the change of ownership is by transfer cer- tificate the stamp shall be placed upon the certificate; and in cases of an agreement to sell or where the transfer is by delivery of the certificate assigned in blank there shall be made and delivered by the seller to the buyer a bill or memorandum of such sale to which the stamp provided for by this article shall NEW YORK TAX LAW. 193z be affixed; and every bill or memorandum of sale or agreement to sell before mentioned shall show the date thereof, the name of the seller, the amount of the sale, and the matter or thing to which it refers, and no further tax is hereby imposed upon the delivery of the certificate of stock, or upon the actual issue of a new certificate when the original certificate of stock is accom- panied by the duly stamped memorandum of sale. 316. Stamps how prepared and sold. Adhesive stamps for the purpose of paying the state tax provided for by this article shall be prepared by the state comptroller, in such form, and of such denominations and in such quantities as he may from time to time prescribe, and shall be sold by him to the person or persons desiring to purchase the same; he shall make provision for the sale of such stamps in such places and at such times as in his judgment he may deem necessary. 317. Penalty for failure to pay tax. Any person or persons who shall make any sale, without paying the tax by this article imposed or who shall in pursuance of any sale, deliver any stock, or evidence of the sale of any stock or bill or memorandum thereof, without having the stamps provided for in this article affixed thereto, shall be deemed guilty of a misdemeanor, and upon con- viction thereof shall pay a fine of not less than five hundred nor more than one thousand dollars, or be imprisoned not more than six months, or by both such fine and imprisonment at the discretion of the court. 318. Canceling stamps; penalty for failure. In every case where an adhesive stamp shall be used to denote the payment of the state tax provided by this article the person using or affixing the same shall write or stamp thereupon the initials of his name and the date upon which the same shall be attached or used, and shall cut or perforate the stamp in a substantial manner, so that such stamp cannot be ag-ain used ; and if any person fraudulently makes use of an adhesive stamp to denote the state tax imposed by this article, without so effectually canceling and obliterating such stamp such person shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not less than two hundred nor more than five hundred dollars or be imprisoned 193aa NEW YORK TAX LAW. for not less than six months, or both, at the discretion of the court. 319. Contracts for dies; expenses how paid. The state comptroller is hereby directed to make, enter into and execute for and in behalf of the state such contract or contracts for dies, plates and printing necessary for the manufacture of the stamps provided for by this article, and provide such stationery and clerk hire together with such books and blanks as in his dis- cretion may be necessary for putting into operation the pro- visions of this article; he shall be the custodian of all stamps, dies, plates or other material or thing furnished by him and used in the manufacture of such state tax stamps, and all expenses incurred by him and under his direction in carrying out the pro- visions of this article shall be paid to him by the state treasurer from any moneys appropriated for such purpose. 320. Illegal use of stamps; penalty. Any person who shall wilfully remove or cause to be removed, alter or cause to be altered the canceling or defacing marks of any adhesive stamp provided for by this article with intent to use the same, or to cause the use of the same after it shall have been once used, or shall knowingly or wilfully sell or buy any washed or restored stamp, or offer the same for sale, or give or expose the same to any person for use, or knowingly use the same or prepare the same with intent for the further use thereof; or shall wilfully use any counterfeit stamp or any forged stamp with intent to defraud the state of New York, shall be guilty of a misdemeanor and on conviction thereof shall be liable to a fine of not less than five hundred nor more than one thousand dollars, or be im- prisoned for not more than six months, or by both such fine and imprisonment, at the discretion of the court. 321. Power of state comptroller. The state comptroller may at any time after transfers of stock which by the provisions of this article are subject to a state stamp tax, inquire into and ascertain whether the tax imposed by the provisions of this article lias been paid. For the purpose of ascertaining such fact the NEW YORK TAX LAW. 193bb comptroller shall have the right and it shall be his duty to examine the books and papers of any person, firm, company, asso- ciation or corporation. If from such examination the comptroller ascertains that the tax provided for in this article has not been paid he shall bring an action in any court of competent jurisdiction for the recovery of such tax and for any penalty incurred by any person under the provisions of this article. 322. Civil penalty; how recovered. Any person who shall violate the provisions of this article shall in addition to the penalties herein provided forfeit to the people of the state a civil penalty of five hundred dollars for each violation. The statfe comptroller shall bring an action in his name as such comp- troller in any court of competent jurisdiction for the recovery of any civil penalty and all moneys collected by him shall be paid into the state treasury. 323. Effect of failure to pay tax. Xo transfer of stock made after June first, nineteen hundred and five, on which a tax is imposed by this article, and which tax is not paid, at the time of such transfer shall be made the basis of any action or legal proceedings, nor shall proof thereof be offered or received in evi- dence in any court in this state. 324. Application of taxes. The taxes imposed under this article and the revenues thereof shall be paid by the state comp- troller into the state treasury and be applicable to the general fund, and to the payment of all claims and demands which are a lawful charge thereon. SCHEDULE OF LAWS EEPEALED. Revised Statutes. Sections. Part I, ch. 13... ..... :.,.:.,... : . ( . [ . i . J . ! .:.,.:.;. ( .,. > . ; .,. . : All, except 7 of tit. VI. Part III, ch. 8, tit. XVII . . . : . . . . ; 28, 29, 30. Laws of Chapter. Section. 1835 ,. ....,.-.. ... 11 All. 1836 461 ... All. 1841 341 All. 1842 ... 154 All. 1842 318 All. 25 194 NEW YOEK TAX LAW. LAWS OF-^ Chapter. Sectlom. 1845 ^. ......... 180...... :r.',:... .-.. 29, 30, 31, 1846 327 . . All. 1847 ...., 455 .. 16. 1847 482 ... .. All. 1849 ., 180 ........... .. AIL 1851 176 ... .. AIL 1851 371 .. AIL 1852 46 ... .. All. 1852 ......... 282 .. All. 1853 69 . . All. 1853.. ,.., 406 .. AIL 1853 469 .. All. 1854 ., 893 .. All. 1855 37.. . . All. 1855 83 ... All. 1855 ,...., 327 .. All. 1855 ..... 427 ... . . All. 1856 ., 183 . . All. 1857 .... 7 .. All. 1857 456 .. AIL 1857 536..... . . All. 1857 585 ... . . All. 1858 110 . . All. 1858....' 357 . . All. 1859 312.. . . All. 1860... ., 209 . . All. 1862 194 . . All. 1862 ... 285 .. 1. 1865 453 . . All. 1866 136 . . All. 1866 528 .. All. 1866 820 . . All. 1867 361 .. -All. 1867.. ............. 694 . . All. 1868 575 . . All. 1869 859 ... AIL 1870 280. . . All. i870 325.. All. YOEK TAX LAW. 195 LAWS OF Chapter. Bectton*. 1870 ............ 492........!....,. Extract from 2, authorizing comp- troller to desig- nate papers in which notice of sale of lands for nonpayment of taxes shall be published. 1870 ... 506 2, 3, 4, 5. 1871 110 All. 1873.. 327 All. 1873 809 All. 1874 , 351 All. 1875 331 All. 1875 466 All. 1875 474 All. 1876 49 All. 1876 96 All. 1876 101 All. 1878 152 All. 1879 492 All. 1880 80 All. 1880 91 All. 1880 269 All. 1880 327 All. 1880 448 ... All. 1880 542 All. 1880 552 All. 1881 8.. All. 1881 166 All. 1881 293 All. 1881 361 All. 1881 402 5. 1881 , 433 All. 1881 640 All. 1SS2 151 All. 1882 400 312-327, inclusive. 196 'Naw YOEK TAX LAWS OF Chapter. Section** 1883 .......... 342 All. 1883 392 All. 1883 397 AIL 1883 464 AIL 1884 , 57 AIL 1884 153 All. 1884 280 All. 1884 353 All. 1884 414 All. 1884 435 All. 1884 ... 537 All. 1885 10 All. 1885 32 All. 1885 201 All. 1885 ,.. 215 All. 1885 340 12. 1885 , 359: All. 1885 411 All. 1885 453 All. 1885 501 AIL 1886 59 All. 1886 102 All. 1886 143 All. 1886 266 All. 1886 315 All. 1886 659 1, 2, 3, 5, 6, 1886 i.. 679 All. 1887 284 All. 1887 , 342 All. 1888 110 All. 1889 ,.. 191 All. 1889 193 All. 1889 , 353 All. 1889 462 All. 1889 ,.. 463 All. 1889 469 All. 1889 563 All. 1S90 145 All. 1800.. 174.. . . All. NEW YORK TAX LAW. 197 Xaws of Chapter. Section. 1890 206 All. 1890 497 All. 1890 522 All. 1890 553 All. 1890 556 All. 1891 163 All. 1891 211 All. 1891 218 All. 1892 196 All. 1892 202 1. 1892 266 All. 1892 347 All. 1892 399 All. 1892 463 All. 1892 477 All. 1892 529 All. 1892 565 All. 1892 661 All. 1892 668 All. 1892 713 All. 1892 714 All. 1893 199 All. 1893 498 All. 1893 525 All. 1893 704 All. 1893 711 All. 1894 196 All. 1894 312 All. 1894 562 All. 1894 713 All. 1895 378 All. 1895 418 All. 1895 425 All. 1895 515 All. 1895 556 .-.. All. 1895 558 All. 1895 608 All. 1895 895 All. 1895 861 All. 1896 952 All. 1896 953 All. 1897 ... .. T 375 AU. 1899 269 All. 1899 ........... 270 All. 1899 406 All. 1900 379 All. "Fisheries, Game and Forest Law 274. 198 NEW YOEK TAX LAV. CHAPTER IV. Assessment of School Taxes, Section 1. Common schools. 2. The tax list. 3. Assessment of tax, deductions ; valuations, how obtained. 4. Collection of school taxes. Section 1. Common schools meeting may vote tax. The in- habitants entitled to vote, when duly assembled in any district meeting, shall have power, by a majority of the votes of those present: Subd. 1. To vote a tax upon the taxable property of the district to purchase, lease and improve such site or sites or an addition to such site or sites; to hire or purchase rooms or buildings for school-rooms or school-houses, or to build school-houses; and to keep in repair and furnish the same with necessary fuel, furniture and appendages. 2. To vote a tax, not exceeding twenty-five dollars in any one year, for the purchase of maps, globes, blackboards and other school apparatus, and for the purchase of text-books and other school necessaries for the use of poor scholars of the district 3. To vote a tax for the establishment of a school library and the maintenance thereof, or for the support of any school library already owned by said district, and for the purchase of books therefor, and such sum as they may deem necessary for the pur- chase of a book-case. 4. To vote a tax to supply a deficiency in any former tax arising from such tax, being in whole or in part, uncollectible. 5. To authorize the trustees to cause the school-house or school- houses, and their furniture, appendages and school apparatus to be insured by any insurance company created by or under the laws of this state. 6. To alter, repeal and modify their proceedings, from time to time, as occasion may require. 7. To vote a tax for the purchase of a book for the purpose of recording their proceedings. YOKE TAX LAW. 199 8. To vote a tax to replace moneys of the district, lost OP em- bezzled by district officers; and to pay the reasonable expenses incurred by district officers in defending suits or appeals brought against them for their official acts, or in prosecuting suits or appeals by direction of the district against other parties. 9. To vote a tax to pay whatever deficiency there may be in teachers' wages after the public money apportioned to the dis- trict shall have been applied thereto; but if the inhabitants shall neglect or refuse to vote a tax for this purpose, or if they shall vote a tax which shall prove insufficient to cover such deficiency, then the trustees are authorized, and it is hereby made their duty, to raise, by district tax, any reasonable sum that may be neces- sary to pay the balance of teachers' wages remaining unpaid, the same as if such tax had been authorized by a vote of the inhabitants. 10. To vote a tax to pay and satisfy of record any judgment or judgments of a competent court which may have been or shall hereafter be obtained in an action against the trustees of the district for unpaid teachers' wages against the trustees of the district, where the time to appeal from said judgment or judg- ments shall have lapsed, or there shall be no intent to appeal on the part of such district, or the said judgment or judgments is or are or shall be of the court of last resort; but if the inhabitants shall neglect or refuse to vote a tax for this purpose, or, if they vote a tax which shall prove insufficient to fully satisfy said judg- ment or judgments, then the trustees are authorized and it is hereby made their duty to raise by district tax the amount of said judgment or judgments, or the deficiency which may exist in any tax voted by said inhabitants to pay said judgment or judgments, the same as if such tax had been authorized by a vote of the inhabitants, and the trustees are hereby authorized, and it is hereby made their duty forthwith, after the expiration of thirty days from notice of any judgment or judgments having been entered against the district or the trustees thereof for unpaid teachers' wages, to call a meeting of the inhabitants of said dis- trict, who shall have power, as aforesaid, to vote a tax to pay 230 'Ksw YOEK TAX LAW. said judgment or judgments; and in case they refuse or neglect to do so, the trustees are authorized, and it is hereby made their duty, unless said judgment or judgments are appealed from, to raise by district tax the amount of said judgment or judgments as hereinbefore provided. 12. In all propositions arising at said district meetings, involv- ing the expenditure of money, or authorizing the levy of a tax or taxes, the vote thereon shall be by ballot, or ascertained by taking and recording the ayes and noes of such qualified voters attending and voting at such district meetings. The Consoli- dated School Law, L. 1894, c. 556, title VII, article 1, 14, suMs. 8 to 18. 2. The tax list It shall be the duty of the trustee or trus- tees of every school district, and they shall have power: Subd. 1. To make out a tax-list of every district tax voted by any such meeting, or authorized by law, containing the namos of all the taxable inhabitants residing in the district at the time of making out the list, and the amount of tax payable by each in- habitant, set opposite to his name, as directed in the seventh article of this title. 2. To annex to such tax-list a warrant, directed to the collector of the district, for the collection of the sums in such list men- tioned. Id n 47, subds. 3 and 4. 3. Assessment of tax, deductions; valuation, how obtained. Subd. 1. Within thirty days after a tax shall have been voted by a district meeting, the trustees shall assess it, and make out the tax-list therefor, and annex thereto their warrant for its col- lection. But they may at the same time assess two or more taxes so voted, and any tax or taxes they are authorized to raise without such vote, and make out one tax-list and one warrant for the collection of the whole. They shall also prefix to their tax-list a heading showing for what purpose the different items of the tax are levied. Id., 62. 2. School district taxes shall be apportioned by the trustees upon all real estate within the boundaries of the district which shall not be by law exempt from taxation, except as hereinafter NEW YOKE TAX LAW. 201 provided, and such property shall be assessed to the person or persons, or corporation owning or possessing the same at the time such tax-list shall be made out, but land lying in one body and occupied by the same person, either as owner or agent for the same principal, or as tenant under the same landlord, if assessed as one lot on the last assessment-roll of the town after revision by the assessors, shall, though situated partly in two or more school districts, be taxable in that one of them in which such occupant resides. This rule shall not apply to land owned by non-residents of the district, and which shall not be occupied by an agent, servant or tenant residing in the dis- trict. Such unoccupied real estate shall be assessed as non- resident, and a description thereof shall be entered in the tax list. The trustees shall also apportion the district taxes upon all persons residing in the district, and upon all corporations liable to taxation therein, for the personal estate owned by them and liable to taxation. They shall also apportion the same upon non-resident stockholders in banks or banking asso- ciations situated in their districts for the amount of stock owned by them therein, and upon individual bankers doing business in their district in accordance with the provisions of chapter four hundred and nine of the laws of eighteen hundred and eighty- two, as amended by sections two, three and four of chapter seven hundred and fourteen of the laws of eighteen hundred and ninety- two. Id., 63. 3. The valuations of taxable property shall be ascertained so far as possible, from the last assessment-roll of the town, after revision by the assessors; and no person shall be entitled to any reduction in the valuation of such property, as so ascertained, unless he shall give notice of his claim to such reduction in writ- ing to the trustees of the district before the tax list shall be made out. Id., 64. 4. Where such reduction shall be duly claimed and where the valuation of taxable property can not be ascertained from the last assessment-roll of the town, or where the valuation of such property shall have increased or diminished, since the last assessment-roll of the town, or an error, mistake or omission 2 >2 NEW YOKE TAX LAW. on the part of the town assessors shall have been made in the description or valuation of taxable property, the trustees shall ascertain the true value of the property to be taxed from the best evidence in their power, giving notice to tfce persons inter- ested, and proceeding in the same manner as the town assessors are required by law to proceed in fhe valuation of taxable prop- erty, the hearing of grievances, and the revision of the town as- sessment-roll. Id., 65. 5. When a district embraces parts of more than one town, it shall be the duty of the supervisors of such towns so in part embraced and they are hereby directed, upon receiving a written notice from the trustee or trustees of such district, or from three or more persons liable to pay taxes upon real estate therein, to meet at a time and place to be named in such notice, which time shall not be less than five or more than ten days from the service thereof, and a place within the bounds of the towns so in part embraced, and proceed to inquire and determine whether the valuation of real property upon the several assess- ment-rolls of said towns are substantially just, as compared with each other, so far as said districts are concerned, and if ascertained not to be so, they shall determine the relative pro- portion of taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees of such district shall thereupon assess the proportion of any tax thereafter to be raised, according to the determina- tion of such supervisors, until new assessment-rolls of the town shall be perfected and filed, using the assessment-rolls of the several towns to distribute the said proportion among the per- sons liable to be assessed for the same. In cases when such supervisors shall be unable to agree, they shall summon a super- visor from some adjoining town, who shall unite in such inquir- ing, and the finding of a majority shall be the determination of such meeting. Such supervisors shall receive for their services three dollars per day for each day actually employed which shall be a town charge upon their respective towns. Id., 66. 6. Any person working land under a contract for a share of the produce of such land, shall be deemed the possessor, so far us NEW YORK TAX LAW. 203 to render him liable to taxation therefor, in the district where such land is situate, and any person in possession of real prop- erty under a contract for the purchase thereof shall be liable to taxation therefor in the district where such real property is situ- ate. Id., 67. 7. Every person owning or holding any real property within any school district, who shall improve and occupy the same by his agent or servant, shall, in respect to the liability of such prop- erty to taxation, be considered a taxable inhabitant of such dis- trict, in the same manner as if he actually resided therein. Id., 68. 8. Where any district tax, for the purpose of purchasing a site for a school-house, or for purchasing or building, keeping in repair or furnishing such school-house with necessary fuel and appendages, shall be lawfully assessed, and paid by any person on account of any real property whereof he is only a tenant at will, or for three years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such tenant. Id., 69. 9. Every taxable inhabitant of a district who shall have been, within four years, set off from any other district, without his consent, and shall within that period, have actually paid in such other district, under a lawful assessment therein, a district tax for building a school-house, shall be exempted by the trustees of the district where he shall reside, from the payment of any tax for building a school-house therein. Id., 70. 10. When any real estate within a district so liable to taxa- tion shall not be occupied and improved by the owner, his ser- vant or agent, and shall not be possessed by any tenant, the trustees of any district, at the time of making out any tax-list by which any tax shall be imposed thereon, shall make and insert in such tax-list a statement and description of every such lot, piece or parcel of land so owned by non-residents therein, in the same manner as required by law from town assessors in mak- ing out the assessment-roll of their towns; and if any such lot is known to belong to an incorporated company liable to taxation 204: NEW YORK TAX LAW. 1n such district, the name of such company shall be specified, and the value of such lot or piece of land shall be set down oppo- site to such description, which value shall be the same that was affixed to such lot or piece of land in the last assessment-roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessment-roll to the whole tract of which such lot or piece shall be part. Id., 71. 4. Collection of school taxes. Subd. 1. The warrant for the collection of a district tax shall be under the hands of the trustees, or a majority of them, with or without their seals; and it shall have the like force and effect as a warrant issued by a board of supervisors to a collector of taxes in the town ; and the collector to whom it may be delivered for collection shall be thereby authorized and required to collect from every person in such tax-list named the sum set opposite to his name, or the amount due from any person or persons specified therein, in the same manner that collectors are authorized to collect town and county taxes. Id., 78. 2. A warrant for the collection of a tax voted by the district shall not be delivered to the collector until the thirty-first day after the tax was voted. A warrant for the collection of any tax not so voted may be delivered to the collector whenever the same is completed. Id., 79. 3. Within such time, not less than ten days, as the trustees shall allow him for the purpose, the collector, before receiving the first warrant for the collection of money, shall execute a bond to the trustees, with one or more sureties, to be approved by a majority of the trustees, in such amount as the district meeting shall have fixed, or if such meeting shall not have fixed the amount, then in such amount as the trustees shall deem reason- able, conditioned for the due and faithful execution of the duties of his office. The trustees, upon receiving said bond, shall, if they approve thereof, indorse their approval thereon, and forthwith deliver the same to the town clerk of the town in which said collector resides, and said clerk shall file the same in his office, and enter in a book to be kept by him for that purpose, a memo- YORK TAX LAW. 205 ) randum, showing the date of said bond, the names of the parties and sureties thereto, the amount of the penalty thereof, and the date and time of filing the same, and said town clerk is authorized to receive as a fee for such filing and memorandum the sum of twenty-five cents, which sum is hereby made a charge against the school district interested in said bond; and in case the trustees of any school district, other than those within the limits of any city or incorporated village, shall deem it for the best interests of the district OP the public to have the collector of such district disburse to teachers the money apportioned by the state for teachers' wages, they shall so direct, by resolution to be entered upon the minutes of their proceedings, and there- upon the said collector, before receiving any such money for such purpose, shall execute a bond to the trustees, with two or more sureties, in double the amount of the last apportionment, with like condition of sureties, approval of trustees, and amount and like directions as to filing as are required above for a bond for the collection of taxes, and conditioned also for the due and faithful execution of the duties of his office as such disbursing agent. In districts in which a treasurer shall be elected as hereinbefore provided in this title, the collector shall not receive or disburse any of the money apportioned by the state for teach- ers' wages, but the same shall be paid by the supervisor to such treasurer as hereinbefore provided. Id., 80. 4. The collector, on the receipt of a warrant for the collection of taxes, shall give notice to the taxpayers of the district by publicly posting written or printed, or partly written and partly printed notices in at least three public places in such district, one of which shall be on the outside of the front door of the school-house, stating that he has received such warrant and will receive all such taxes as may be volun- tarily paid to him within thirty days from the time of posting said notice. Such collector shall also give a like notice, either personally or by mail, at least twenty days previous to the expiration of the thirty days aforesaid, to the ticket agent at the nearest station of any railroad corporation, or the president, secretary, general or division superintendent, or manager of any canal or pipe line, assessed for taxes upon the tax list delivered to him with the aforesaid warrant, and where the amount of the tax is one dollar or more the collector shall also give a like notice to all non-resident taxpayers on said list 206 NEW YORK TAX LAW. whose residence or post-office address may be known to such collector, or which may be ascertained by him upon inquiry of the trustees and clerk of his district, and no school collector shall be entitled to re- cover from any railroad corporation, canal company or pipe line, or non-resident taxpayer more than one per centum fees on the taxes assessed against such corporation or non-resident, unless such notice shall have been given as aforesaid ; and in case the whole amount of taxes shall not be so paid in, the collector shall forthwith proceed to collect the same. He shall receive for his services, on all sums paid in as aforesaid, one per centum, and upon all sums collected by him, after the expiration of the time mentioned, five per centum, except as hereinbefore provided ; and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to traveling fees, at the rate of ten cents per mile, to be computed from the school-house in such district. Id., 81. Amended by ch. 440 of L. 1899. 5. Any collector to whom any tax-list and warrant may be delivered for collection may execute the same in any other dis- trict or town in the same county, or in any other county where the district is a joint district and composed of territory from adjoining counties, in the same manner and with the like author- ity as in the district in which the trustees issuing the said war- rant may reside, and for the benefit of which said tax is intended to be collected ; and the bail or sureties of any collector, given for the faithful performance of his official duties, are hereby de- clared and made liable for any moneys received or collected on any such tax-list and warrant. Id., 82. 6. If the sum or sums of money, payable by any person or persons named in such tax-list, shall not be paid by him or them or collected by such warrant within the time therein limited, it shall and may be lawful for the trustees to renew such warrant in respect to such delinquent person or persons; and whenever more than one renewal of a warrant for the collection of any tax-list may become necessary in any district, the trustees may make such further renewal or renewals, with the written approval of the supervisor of any town in which a school-house of said district shall be located, to be indorsed upon such warrant. Id., 83. NEW YOKE TAX LAW. 207 7. Whenever the trustees of any school district shall dis- cover any error in a tax-list made out by them, they may, with the approval and consent of the superintendent of public instruc- tion, after refunding any amount that may have been improp:?rly collected on such tax-list, if the same shall be required by him, amend and correct such tax-list, as directed by the superintend- ent, in conformity to law. Id., 84. 8. Whenever any sum or sums of money payable by any person or persons named in such tax-list, shall not be paid by such per- son or persons, or collected by such warrant within the time therein limited, or the time limited by any renewal of such war- rant; or in case the property assessed be real estate belonging to an incorporated company, and no goods or chattels can be found whereon to levy the tax, the trustee or trustees may sue for and recover the same in their name of office. Id., 85. 9. The collector shall keep in his possession all moneys re- ceived or collected by him by virtue of any warrant, or received by him from the county treasurer or board of supervisors for taxes returned as unpaid, or moneys apportioned by the state or raised by direct taxation for teachers' wages or library, to be by him paid out upon the written order of a majority of the trustees; said collector, when a treasurer shall have been elected in his district, shall pay over the moneys collected by him by virtue of his warrant, to said treasurer as hereinbefore provided in this title; and he shall report in writing, at the annual meet- ing, all his collections, receipts and disbursements, and shall report to the supervisor on or before the first Tuesday of March in each year the amounts of school moneys in his hands not paid out on trustees' orders, and shall pay over to his successor in office, when he has duly qualified and given bail, all moneys in his hands belonging to the district. Id., 86. 10. If by the neglect of any collector any moneys shall be lost to any school district, which might have been collected within the time limited in the warrant delivered to him for their col- lection, he shall forfeit to such district the amount of the moneys thus lost, and shall account for and pay over the same to the trustees of such district, in the same manner as if they had been collected. Id., 87. 208 NEW YORK TAX LA.W. 11. For the recovery of all such forfeitures, and of all balances, in the hands of the collector, which he shall hare neglected or refused to pay to his successor, or to the treasurer of such dis- trict, the trustees, in their name of office, shall have their remedy upon the official bond of the collector, or any action and any remedy given by law ; and they shall apply all such moneys, when recovered, in the same maner as if paid without suit. Id., 88. 12. Within fifteen days after any tax-list and warrant shall have been returned by a collector to the trustees of any school district, the trustees shall deliver the same to the town clerk of the town in which the collector resides, and said town clerk shall file the same in his office. Id., 89. CHAPTER VIII. Collector of School Taxes. I. COMMON SCHOOLS. Section 1. Qualifications of collector. 2. Term of office. 3. Bond of collector. 4. Vacancy to be filled. 5. Appointment to be filed. 6. Penalty for refusal to serve. 7. Unpaid taxes on real estate to be paid to trustees by county treasurer. 8. Trustees to prepare tax warrant. 9. Warrant when to be delivered to collector. 10. Collector's bond. 11. Collector's notice. 12. Collector may execute warrant in another district, town or county. 13. Trustees may renew warrant 14. Error in tax list. 15. Trustees may sue for unpaid tax. 16. Collector to keep moneys in his possession. 17. Collector liable for lost moneys. 18. Sureties on boad liable for deficiency. 19. Tax list to be filed with town clerk. 20. Union free schools. YORK TAX LAW. 209 Section 1. Qualifications of collector. Every district officer must be a resident of his district, and qualified to vote at its meet- ings. No person shall be eligible to hold any school district office who can not read and write. The Consolidated School Law, L. 1S94, c. 556, title VII, 23. 2. Term of office. From one annual meeting to the next is a year within the meaning of the following provisions: The term of office of a sole trustee of a district is one year. The full term of a joint trustee is three years, but a joint trustee may be elected for one or two years, as herein provided. The term of office of all other district officers is one year. Every district officer shall hold his office, unless removed during his term of office, until his successor shall be elected or appointed. Id.) 24. 3. Bond of collector. The collector or treasurer vacates his office by not executing a bond to the trustee or trustees, as here- inafter required, and the trustee or trustees may supply the va- cancy. Id.) 28. 4. Vacancy to be filled. Any vacancy in the office of clerli, collector or treasurer, may be supplied by appointment under the hands of the trustee or trustees of the district, or a majority of them, and the appointees shall hold their respective offices until the next annual meeting of the district, and until others are elected and take their places. Id., 31. 1 5. Appointment to be filed. Every appointment to fill a vacancy shall be forthwith filed, by the commissioner or trustees making it, in the office of the district clerk, who shall immediaely give notice of the appointment to the person appointed. Id. t 32. 6. Penalty for refusal to serve. Every person chosen or ap- pointed to a school district office, who, being duly qualified to fill the same, shall refuse to serve therein, shall forfeit five dol- lars; and every person so chosen or appointed, who, not having refused to accept the office, shall willfully neglect or refuse to perform any duty thereof, shall by such neglect or refusal 27 210 NEW YORK TAX LAW. ^ vacate his office and shall forfeit the sum of ten dollars. These penalties are for the benefit of the school or schools of the dis- trict. But the school commissioner of the commissioner district wherein any such person resides may accept his written resigna- tion of office, and the filing of such resignation and acceptance in the office of the district clerk shall be a bar to the recovery of either penalty in this section mentioned; or such resignation may be made to and accepted by a district meeting, /d., 33. 7. Unpaid taxes on real estate, to be paid to trustees by county treasurer Collector to make a verified account. Subd. 1. If any tax on real estate placed on the tax list and duly delivered to the collector, or the taxes upon non- resident stockholders in banking associations organized under the laws of congress, shall be unpaid at the time the collector is re- quired by law to return his warrant, he shall deliver to the trus- tees of the district an account of the taxes remaining due, con- taining a description of the lands upon which such taxes were unpaid as the same were placed upon the tax-list, together with the amount of the tax so assessed, and upon making oath before any justice of the peace or judge of court of record, notary pub- lic or any other officer authorized to administer oaths, that the taxes mentioned in any such account remain unpaid, and that, after dilligent efforts, he has been unable to collect the same, he shall be credited by said trustees with the amount thereof. Id., 72. 2. Trustees to transmit account to county treasurer. Upon receiving any such account from the collector, the trustees shall compare it with the original tax-list, and, if they find it to be a true transcript, they shall add to such account their certificate, to the effect that they have compared it with the original tax-list and found it to be correct, and shall immediately transmit the account, affidavit and certificate to the treasurer of the county. Id. t 73. 3. County treasurer to pay the trustees. Out of any moneys in the county treasury, raised for contingent expenses, or for the purpose of paying the amount of the taxes so returned unpaid, the treasurer shall pay to the collector NEW YORK TAX LAW. 211 -the amount of the taxes so returned as unpaid, with one per centum of the amount, in addition thereto, for the compensation of such col- lector, and if there are no moneys in the treasury applicable to such purpose, the board of supervisors, at the time of levying said unpaid taxes, as provided in the next section, shall pay to the collector of the school district the amount thereof, with such addition thereto, by voucher or draft on the county treasurer, in the same manner as other county charges are paid, and the collector shall be again charged therewith by the trustees. Id., 74. Amended by ch. 512 of 1897. 4. Same to be levied by supervisors in county tax. Such account, affidavit and certificate shall be laid by the county treasurer before the board of supervisors of the county, who shall cause the amount of such unpaid taxes, with seven per cent of the amount in addition thereto, to be levied upon the lands on which the same were imposed; and if imposed upon the lands of any incorporated company, then upon such company; -and when collected the same shall be returned to the county treasurer to reimburse the amount so advanced, with the ex- penses of collection; and if imposed upon the stock of a noa-rosi- dent stockholder in a banking association organized under the laws of congress, then the same, with seven per cent of the amount in addition thereto, shall be a lien upon any dividends thereafter declared upon such stock, and, upon notice by the board of supervisors to the president and directors of such bank of such charge upon such stock, the president and directors shall thereafter withhold the amount so stated from any future divi- dends upon such stock, and shall piy the same to the collector of the town duly authorized to receive the same. Id., 75. 5. Delinquent may pay county treasurer. Any person whose lands are included in any such account may pay the tax assessed thereon to the county treasurer, at any time before the board of supervisors shall have directed the same to be levied. Id., 76. 6. Collected the same as other county taxes. The same proceedings in all respects shall be had for the collection of the amount so directed to be raised by the board of supervisors as are provided by law in relation to thf county general division superintendent, or manager of any canal or pipe line, assessed for taxes upon the tax list delivered to him with the aforesaid warrant, and where the amount of the tax is one dollar or more the collector shall also give a like notice to all non-resident taxpayers on said list whose residence or post-office address may he known to such collector, or which may be ascertained by him upon inquiry of the trustees and clerk of his district, and no school collector shall be en- titled to recover from any railroad corporation, canal company or pipe line or non-resident taxpayer more than one per centum fees on the taxes assessed against such corporation or non-resident, unless such notice shall have been given aa aforesaid; and in case the whole amount of taxes shall not be so paid in, the collector shall forthwith proceed to collect the same. He shall receive for his services, on all sums paid in as aforesaid, one per centum, and upon all sums collected by him, after the expiration of the time mentioned, five per centum, except as hereinbefore provided ; and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to traveling fees, at the rate of ten cents per mile, to be computed from the school- house in such district. Id., 81. Amended by ch. 440 of L. 1899. 12. Collector may execute warrant in another district, town or county. Any collector to whom any tax-list and war- rant may be delivered for collection may execute the same in any other district or town in the same county, or in any other county where the district is a joint district and composed of territory from adjoining counties, in the same manner and with the like authority as in the district in which the trustees issuing the said warrant may reside, and for the benefit of which said tax is intended to be collected; and the bail or sureties of any col- lector, given for the faithful performance of his official duties, are hereby declared and made liable for any moneys received or collected on any such tax-list and warrant. Id., 82. 13. Trustees may renew warrant If the sum or sums of money, payable by any person or persons named in such tax-list,. YORK TAX IAV. 215 shall not be paid by him or them or collected by such warrant within the time therein limited, it shall and may be lawful far the trustees to renew such warrant in respect to such delinquent person or persons; and whenever more than one renewal of a warrant for the collection of any tax-list may become necessary in any district, the trustees may make such further renewal or renewals, with the written approval of the supervisor of any town in which a school-house of said district shall be located, to be indorsed upon such warrant. Id., 83. 3 4. Error in tax-list. Whenever the trustees of any school district shall discover any error in a tax-list made out by them, they may, with the approval and consent of the superintendent of public instruction, after refunding any amount that may have been improperly collected on such tax-list, if the same shall be required by him, amend and correct such tax-list, as directed by the superintendent, in conformity to law. Id., 84. 15. Trustees may sue for unpaid tax. Whenever any sum or sums of money payable by any person or persons named in such tax-list, shall not be paid by such person or persons, or collected by such warrant within the time therein limited, or the time limited by any renewal of such warrant; or in case the property assessed be real estate belonging to an incorporated company, and no goods or chattels can be found whereon to levy the tax, the trustee or trustees may sue for and recover the same in their name of office. Id., 85. 16. Collector to keep moneys in his possession. The collector shall keep in his possession all moneys received or col- lected by him by virtue of any warrant, or received by him from the county treasurer or board of supervisors for taxes returned as unpaid, or moneys apportioned by the state or raised by direct taxation for teachers' wages or library, to be by him paid out upon the written order of a majority of the trustees; said col- lector, when a treasurer shall have been elected in his district, shall pay over the moneys collected by him by virtue of his warrant, to said treasurer as hereinbefore provided in this title; and he shall repoit in writing, at the annual meeting, all his 216 NEW YOKE TAX LAW. collections, receipts and disbursements, and shall report to the supervisor on or before the first Tuesday of March in each year the amounts of school moneys in his hands not paid out on trus- tees' orders, and shall pay over to his successor in office, when he has duly qualified and given bail, all moneys in his hands be- longing to the. district. Id., 86. 17. Collector liable for lost moneys. If by the neglect of any collector any moneys shall be lost to any school district, which might have been collected within the time limited in the warrant delivered to him for their collection, he shall forfeit to such district the amount of the moneys thus lost, and shall account for and pay over the same to the trustees of such dis- trict, in the same manner as if they had been collected. Id., 87. 18. Sureties on bond liable for deficiency. For the re- covery of all such forfeitures, and of all balances, in the hands of the collector, which he shall have neglected or refused to pay to his successor, or to the treasurer of such district, the trustees, in their name of office, shall have their remedy upon the official bond of the collector, or any action and any remedy given by law; and they shall apply all such moneys, when recovered, in the same .manner as if paid without suit. Id., 88. 19. Tax-list to be filed with town clerk. Within fifteen days after any tax-list and warrant shall have been returned by a collector to the trustees of any school district, the trustees shall deliver the same to the town clerk of the town in which the collector resides, and said town clerk shall file the same in Ms office. Id., 89. H. UNION FREE SCHOOLS. 20. Union free schools. In union free school districts the trustees are designated the " board of education." Said board of education shall have power to appoint one of the taxable inhabit- ants of their district treasurer, and another collector of the moneys to be raised within the same for school purposes, who shall severally hold such appointments during the pleasure of the board. Such treasurer and collector shall each, and within ten YOEK TAX LAW. 1 217 flays after notice in writing of his appointment, duly served upon him, and before entering upon the duties of his office, execute and deliver to the said board of education a bond, with such sufficient penalty and sureties as the board may require, conditioned for the faithful discharge of the duties of his office. And in case such bond shall not be given within the time specified, such office shall thereby become vacant, and said board shall thereupon, by ap- pointment, supply such vacancy. Id., title VIII, art. 1, 7. NOTE 1. No special provisions are made in the act relating to collectors of such districts, and the foregoing sections for the collection of common school taxes are therefore applicable to them. NOTE 2. For the general powers, duties and liabilities of collectors see Article IV, chapter 3. CHAPTER V. Taxes for Highways. Section 1. Meetings ef commissioners. 2. Lists of inhabitants. 3. Nonresident lands. 4. Assessment of highway labor, how made. 5. Copies of list delivered to overseers. 6. Names omitted. 7. Appeals by non-residents. 8. Credit on private roads. 9. Certain assessments to be separate. 10. Tenant to deduct assessment. 11. Reassessment in case of neglect. 12. Omissions of assessors, how corrected. 13. New assessments by overseer** 14. Sidewalks and trees. 15. Abatement of tax for shade trees. 16. Sidewalk tax anticipated. 17. Certificate of anticipation. 18. Transfer of certificate. 19. Abatement of tax for watering trough. 20. System of taxation defined. ; 21. Town may change its system. 22. Vote thereon. 23. When change to take effect. 24. Annual tax thereunder. 25. Notice to work. 26. Notice to non-residents, 27. Commutation. 98 218 NEW YOEK TAX LAW. Section 28. Teams and implements. U9. Substitutes. 30. Penalties for neglect to -work or commute. 31. Assessment for unperformed labor. 32. Penalty for refusal of overseer to provide list. 33. Collection of arrearages for unperformed labor. 84. Annual return of overseers. 35. Noxious weeds in highway. 36. Overseers to notify occupants to remove weeds. 37. Abatement of tax for removal of fence. 38. Abatement of tax for street lamps. 89. Abatement of tax for wide tire. 40. County road system. 41. Engineer. 42. Expense. 43. Exempt from control of highway officers. Section 1. Meetings of commissioners. The commissioners of highways of each town shall meet within eighteen days after the annual town-meeting, at the town clerk's office, on such day as they shall agree upon, and afterwards at such other times and places as they shall think proper. L. 1890, c. 668, 30. 2. Lists of inhabitants. Each of the overseers of high- ways shall deliver to the clerk of the town, within sixteen days after his appointment, a list subscribed by him, of the names of all the inhabitants in his highway district, who are liable to work on the highways; and the town clerk shall deliver such lists to the commissioners of highways. Id. 31. 3. Non-resident lands. The commissioners of highways in each town, before making the assessment of highway labor, shall make out a list and statement, of the contents of all unoccupied lots, pieces or parcels of land within the town, owned by non-residents; every lot so designated, shall be de- scribed in the same manner as is required from assessors, and its value shall be set down opposite to the description; such value shall be the same as was affixed to the lot in the last assessment-roll of the town; and if such lot was not separately YORK TAX LAW. 219 \ valued in such roll, then in proportion to the valuation which shall have been affixed to the whole tract, of which such lot shall be a part Id. 32. 4. Assessments of highway labor, how made. The com- missioners of highways shall, at their first or some subsequent meeting, ascertain, assess and apportion the highway labor to be performed in their town, in the then ensuing year, as follows: 1. The whole number of days work to be assessed in each year, shall be ascertained, and shall be at least three times the number of taxable inhabitants in the town. 2. Every male inhabitant being above the age of twenty-one years (excepting all honorably discharged soldiers and sailors who lost an arm or a leg in the service of the United States, during the late war, or who are unable to perform manual labor by reason of injuries re- ceived, or disabilities incurred in such service, member of any fire company formed or created pursuant to any statute and situated within any such town, persons seventy years of age, clergymen and priests of every denomination, paupers, idiots and lunatics), shall be assessed at least one day. Amended by ch. 353 of 1898. 3. The residue of such days work, shall be apportioned and assessed upon the estate, real and personal, of every inhabitant of the town, including corporations liable to taxation therein, as the same shall appear by the last assessment-roll of the town, and upon each tract or parcel of land owned by non-residents of the town contained in the list made by the commissioners, excepting such as are occupied by an inhabitant of the town, which shall be assessed to the occupant. The assessment of labor for personal property, must be in the district in which the owner resides, and real property in the district where it is situated, except that the assessment of labor upon the property of corporations, may be in any district or districts of the town, and such labor may be worked out or commuted for, as if the corporation were an inhabitant of the district; but the real property within an incorporated village or city, exempted from the jurisdiction of the commissioners of highways of the town, and personal property of an inhabitant thereof, shall not be- 220 NEW YORK TAX .^ assessed for highway labor by the commissioners of highways of the town. Whenever the assessors of any town shall have omitted to assess any inhabitant, corporation or property therein, the commissioners of highways shall assess the same, and appor- tion the highway labor as above provided. 4. The commissioners shall affix to the name of each person named in the lists furnished by the overseers, and of assessable corporations, and to the description of each tract or parcel of land contained in the list prepared by them of non-resident lands, the number of days which such person or tract shall be assessed for highway labor, as herein directed, and the commissioners shall subscribe such lists, and file them with the town clerk. 5. If the commissioners of highways shall neglect for one year, after any highway shall have been laid out, and title thereto acquired, to open or work the same, or any part thereof, and any inhabitant or corporation of the town, in or through which the highway runs, shall give ten days notice to the com- missioners of the town, that they desire to apply the whole or any part of their highway labor to the working of such high- way, the commissioners shall assign such inhabitants and cor- porations to such highway district, direct the highway labor for which they are annually assessed to be applied to the same, and cause the same to be worked and put in good order for vehicles and travelers within one year, under the direction of any of such inhabitants, whom such commissioners may appoint as an overseer of the labor so to be applied to such highway; and when the number of days labor assessed in the current year to such inhabitants, as the annual highway tax, is not sufficient to put such highway in good order, the inhabitants and corporations may anticipate the whole or any part of the highway labor assessed, and to be assessed against them, for a, period not exceeding three years, but from no one of the districts of the town shall more than one-half of its annual labor be taxed and applied to any highway not embraced in such district. Id. 33. YOEK TAX LAW. 221 5 Copies of list delivered to overseers. The commis- sioners of highways shall direct the clerk of the town to make copies of such lists,- and shall subscribe such copies, after which they shall cause the several copies to be delivered to the re- spective overseers of highways of the several districts in which the highway labor is assessed, and the acceptance of the list by any overseer to whom the same may be delivered, shall be deemed conclusive evidence of his acceptance of the office of overseer. Id. 34. 6. Names omitted. The names of persons or corporations omitted from any such list, and of new inhabitants, shall from time to time be added to the several lists, and they shall be assessed by the overseers in proportion to their real and per- sonal estate to work on the highways as others assessed by the commissioners on such lists, subject to an appeal to the com- missioners of highways. Id. 35. 7. Appeals by non-residents. Whenever any non-resident owner of unoccupied lands shall conceive himself aggrieved by any assessment of any commissioner of highways, such owner, or his agent, may, within thirty days after such assessment, appeal to the county judge of the county in which such land is situated, who shall, within twenty days thereafter, hear and decide such appeal, the owner or agent giving notice to the com- missioners of highways of the time of the hearing before the judge, and his decision thereupon shall be final and conclusive, Id. 30. 8. Credit on private roads. The commissioners of high- ways of each town shall credit to such persons as live on private roads and work the same, so much on account of their assess- ments as the commissioners may deem necessary to work such private road, or shall annex the private roads to some of the highway districts. Id. 37. 9. Certain assessments to be separate. Whenever the is! ior.ors of highways shall assess the occupant, for any 222 KEW YOEK TAX LAW. land not owned by such occupant, they shall distinguish in their assessment lists, the amount charged upon such land, from the personal tax, if any, of the occupant thereof; but when any such land shall be assessed in the name of the occupant, the owner thereof shall not be assessed during the same year to work on the highways, on account of the same land. Id. 38. 10. Tenant to deduct assessment. Whenever any tenant of any land for a less term than twenty-five years, shall be assessed to work on the highways for such land, and shall actually perform such work, or commute therefor, he shall be entitled to a deduction from the rent due, or to become due from him for such land, equal to the full amount of such assess- ment, estimating the same at the rate of one dollar per day, unless otherwise provided for by agreement between the tenant and his landlord. Id 39. 11. Reassessment in case of neglect. If it shall appear from the annual return of any overseer of highways, that any person or corporation who was assessed to work on the high- ways (other than non-residents), has neglected to work the whole number of days assessed, and has not commuted for, or otherwise satisfied such deficiency, the commissioners of highways shall reassess the deficiency to the person so delin- quent, at the next assessment for work for highway purposes, and add it to his annual assessment; such reassessment shall not exonerate any overseer of highways from any penalty which he may have incurred under the provisions of this chapter. Id. 40. 12. Omissions of assessors corrected. Whenever the as- sessors of any town shall have omitted to assess any inhabitant or property in their town, the commissioners of highways shall assess the persons and property so omitted, and shall apportion highway labor upon such persons or property, in the same man- ner as if they had been duly assessed upon the last assessment- i-olL Id. 41. NEW YORK TAX LAW. 223 13. New assessments by overseers. When the quantity of labor assessed on the inhabitants of any district by the commissioners of highways, shall be deemed insufficient by the overseer of the district to keep the highways therein in repair, such overseer shall make another assessment on the actual residents of the district, in the same proportion, as near as may be, and not exceeding one-third of the number of days assessed in the same year by the commissioners, on the in- habitants of the district; and the labor so assessed by an over- seer, shall be performed or commuted for in like manner, as if the same had been assessed by commissioners of highways. Id. 42. 14. Sidewalks and trees The commissioners of highways may, by an order in writing duly certified by a majority of them, authorize the owners of property adjoining the highways, at their own expense, to locate and plant trees, and locate and construct sidewalks along the highways in conformity with the topography thereof, which order, with a map or diagram show- ^ng the location of the sidewalk and tree planting, certified by he commissioners, shall be filed in the office of the clerk of the town where the highway is located, within ten days after the making of the order. Id. 43. 15. Abatement of tax for shade trees. Any inhabitant liable to highway tax, who shall hereafter, pursuant to such an order, transplant by the side of the highway adjoining his premises, any forest shade trees, fruit trees, or any nut bearing trees, suitable for shade trees, shall be allowed by the overseers of highways, or other officer having charge of the highway, in abatement of his highway tax, one dollar for every four trees set out; but all trees must have been set out the year previous to such allowance, and be living and well protected from ani- mals at the time of the allowance, and not further than eight ieet from the outside line of any highway three rods wide, and 224: NEW YORK TAX LAW. not in ore than one additional foot further therefrom, for each additional rod in width of highway, and not less than seventy feet apart, on the same side of the highway, if elms, or fifty feet, if other trees; trees transplanted by the side of the high- way, in place of trees which have died, shall be allowed for in the same manner. Such abatement of highway tax to any person, shall not exceed one-quarter of his annual highway tax in any one year; but such abatement shall be allowed by the overseers of highways, or other officers having charge of the highway, annually, until it shall have equalled the whole number of trees set out, at the rate herein specified. Id. 44. 16. Sidewalk tax anticipated. The commissioners of high- ways of any town, may, upon the written application of a majority of the inhabitants in any highway district, subject to assessment for highway labor therein, authorize not more than one-quarter of the highway labor of the district, or of the commutation money received therefor, to be expended under the direction of the overseer of highways of the district, in the construction, repairs and improvement of any sidewalks within the limits of the district, and may by writing signed by them, filed with the town clerk, authorize not more than one-fourth of the highway labor of the district, to be anticipated for not more than three years, for constructing, improving or repairing any such sidewalk; and thereupon any person or corporation, assessed for highway labor in the district, may, for such pur- pose, anticipate his or its assessment for highway labor for the term prescribed by the commissioners, and may perform such labor, under the direction of the overseer within such time^ or commute therefor. Id. 45. 17. Certificate of anticipation. The overseer shall give to such person or corporation, upon the performance of such labor or commutation therefor, a certificate signed by him, showing the number of days labor so anticipated and worked, or com- muted for by such person or corporation; and in each succeeding; NEW YOEK TAX LAW. 225 year, upon presentation of such certificate, the person or cor- poration shall be credited and allowed by the overseer of high- ways, with the performance of the number of days labor assessed for such year, until the credit shall equal the number of days stated in the certificate to have been anticipated, and shall in- dorse thereon a statement signed by him, showing the credit and allowance. Id , 4.6. 18. Transfer of certificate. Such certificate may be trans- ferred to any grantee, upon a voluntary grant of the real property upon which such highway labor is assessable, and if such real property is transferred otherwise than by voluntary grant, it shall be deemed to have been transferred to the person succeeding thereto, and in the hands of any such transferee, it shall have the same effect as when held by the original owner, Id., 47. 19. Abatement of tax for watering trough. The commissioners of highways shall annually abate three dollars from the highway tax of any inhabitant of a highway district, who shall construct on liig own land therein, and keep in repair a watering trough beside the public highway, well supplied with fresh water, the surface of which shall be two or more feet above the level of the ground, and easily ac- cessible for horses with vehicles; but the number of such watering troughs in the district, and their location, shall be designated by the commissioners. In a town in which the highways are worked or re- paired by the money system of taxation, the commissioners of high- ways shall annually issue to each person to whom such an abatement is allowed, a certificate specifying the amount thereof. Id., 48. As amended, Laws 1897, ch. 227. 20. System of taxation defined. The system of taxation for working and repairing highways, as hereinbefore provided, shall be known as " The Labor System of Taxation," and the system hereinafter provided, shall be known as "The Money System of Taxation.'' Id., 49. 21. Town may change its system Xny town may change its system of taxation for working and repairing its highways, 29 226 NEW YORK TAX LAW. by complying with the following provisions relating thereto. Id., 50. 22. Vote thereon. Upon the written request of twenty-five tax- payers of any town, the electors thereof may, at a special or biennial town meeting, vote by ballot upon the question of changing the system of taxation for working the highway ; but no person residing in an incorporated village or city, exempted from the jurisdiction of com- missioners of highways of the town, shall sign such request, or vote upon such question. Id., 51, as am. L. 1895, ch. 386. Amended by ch, 25 of 1900. 23. When change to take effect. When a town shall have voted to change the system of working and repairing the highways, as herein provided, such change, except in so far as it affects the duties of the town assessors in indicating and placing on the assessment-roll the property and persons subject to assessment and taxation for the repair of highways and of the highway commissioners and town board in determining and certifying the amount of such tax, shall not take effect until the next annual meeting of the board of supervisors, after the town meeting at which it was decided to make the change; and until such annual meeting of the board of supervisors the former sys- tem of repairing highways and of taxation therefor shall remain in force in said town; provided, however, that when such change shall have been voted at a town meeting held subsequent to the first day of July in any year it shall not take effect, except as to the duties required to be performed by the town officers as specified herein; until the second annual meeting of the board of supervisors next succeeding such town meeting. In each town of Westchester county such change shall be for a term not less than five years. Id., 52, as am. L. 1895, ch. 386. Amended by ch. 15 of 1901. 24. Annual tax thereunder. Any town voting in favor of the money system, shall annually raise by tax, to be levied and collected the same as other town taxes, for the repair of the highways, an annual sum of money, which shall be equal to at least one-half the value at the commutation rates, of the highway labor which should be assessable under the labor system; but in any town in which there may be an incorporated village, which forms a separate road district, and wherein the roads and streets are maintained at the expense of such village, all property within such village shall be exempt from the levy and collection of such tax for the repair of highways of such town ; and the assessors of such town are hereby required to indicate on the assessment-roll the property included in such incorporated village, in a column separate from that containing a list of the property in the town not included in such village; and shall also place on the NEW YORK TAX LAW. 22? assessment-roll the names of all persons liable to poll tax who are not resi- dents of such village, and the board of supervisors are directed to levy a tax of one dollar on each person liable to poll-tax as thus indicated; but this act shall not apply to assessments made for damages and charges for laying out or altering any road, or for erecting or repairing any bridge in such town. The amount of such tax shall be determined by the commissioners of high- ways and the town board who shall certify the same to the board of super- visors, the same as any other town charge. The clerk of the board of super- visors of each county containing a town which has voted for the money system shall, on or before the first day of January of each year transmit to the* state comptroller a statement certified by him, and signed and verified by the chair- man of such board, stating the name of each town so voting, and the amount of money tax levied therein for the repair of highways during the preceding year. The comptroller shall draw his warrant upon the state treasurer in favor of the treasurer of the county in which such town is situated, for an amount equal to fifty per centum of the amount so levied in each town. The county treasurer shall pay out the amount so paid to him on account of the money tax levied in any such town upon the order of the highway commissioner thereof to be used by him, for the repair and permanent improvement of such highway therein, and in such manner as the commissioner of highways and town board may determine. The sum paid by the state to any town by virtue of this section shall not exceed, in any one year, one tenth of one per centum of the taxable property of such town. Id., 53, as am. L. 1893, ch. 412. Amended by ch. 351 of 1898; amended by ch. 156 of 1902. 25. Notice to work. Every overseer of highways shall give at least twenty-four hours notice to all residents of his district, and corporations as- sessed to work upon the highways therein, of the time and place at which they are to appear for that purpose, and with what teams and implements, and that they will be allowed at the rate of one day for every eight hours of work on the highways, between seven o'clock in the forenoon and six o'clock in the afternoon. The notice to corporations shall be served personally on an agent thereof residing in the town, if any, or if none, by filing the notice in the office of the town clerk, at least five davs before the labor shall be required; and any number of days not exceeding fifty, may be required to be performed by any such corporation in any one day. Id., 60. 26. Notice to non-residents Every overseer of highways shall give at least five days notice to every resident agent of every non-resident land-holder, whose lands are assessed, of the number of days snch non-resident is assessed, and the time and place at which the labor is to be performed. If the over- seer can not ascertain that such non-resident has an agent within the town, he shall file a written notice in the office of the town clerk, at least twenty days before the time appointed for performing such labor, containing the names of such non- residents, when known, and a description of the lands assessed, 228 NEW YOEK TAX LAW. with the number of days labor assessed on each tract, and the time and" place at which the labor is to be performed. Id., 61. 27. Commutation. Every person and corporation shall work the whole number of days for which he, or it, shall have been assessed; except such days as shall be commuted for, at the rate of one dollar per day and such commutation money shall be paid to the overseers of highways of the district in which the labor shall be assessed, within at least twenty-four hours before the time when the person or corpora- tion is required to appear and work on the highways; but any cor- poration must pay its commutation money to the commissioners of highways of the town, who shall pay the same to the overseers of the districts respectively, in which the labor commuted for was assessed, except. in the counties of Eensselaer, Chemung, Onondaga, Columbia, Otsego, Chatauqua, Chenango, Madison, Wayne, Erie, Franklin, Sul- livan, Tioga, Saratoga, Broome, Orange, Ontario, Genesee, Essex, Schenectady, Livingston, Schuyler, Monroe, Oneida, Niagara, Or- leans, St. Lawrence, Oswego, Clinton and Jefferson, where such com- mutation money shall be paid on or before the first day of June in each year, to the commissioner or commissioners of highways of the town in which the labor shall be assessed, and such commutation money shall be expended by the commissioner or commissioners of highways upon the roads and bridges of the town, as may be directed by the town board. Id., 62, as am. L. 1895, ch. 579. Amended by ch. 334 of 1897: amended by ch. 345 of 1899; amended by ch. 153 of 1901 ; amended by ch. 105 of 1902. 98. Teams and implements. Every overseer of highways may require a team, or a cart, wagon or plow, with a pair of horses or oxen, and a man to manage them, from any person having the same within his district, who shall have been as- sessed three days or more, and who shall not have commuted for his assessment; and the person furnishing the same upon such requisition, shall be entitled to a credit of three days for each day's service therewith. Id , 63. 29. Substitutes. Every person or corporation assessed to- work on the highways, and warned, who does does* not com- mute therefor, may appear in person or by an able bodied man as a substitute. A day's labor shall be eight hours of work, and every person or corporation assessed more than one day shall be allowed to work ten hours in each day. Id., 64:. * So in tli" o'-i-inal NEW YORK TAX LAW. 22'.) 30. Penalties for neglect to work or commute Every person or corporation assessed highway labor, who shall not commute, and who shall not appear and work when duly noti- fied, shall be liable to a penalty of one dollar and fifty cents for every day he shall so fail to appear and work; and for wholly omitting to comply with any requisition to furnish a team, cart, wagon, implements and man, he shall be liable to -a penalty of five dollars for each day's omission, and for omitting to furnish either a cart, wagon, plow, team or man to manage the team, he shall be liable to a penalty of one dollar and fifty cents for each day's omission; and if any person shall after appearing, remain idle, or not work faithfully, or hinder others" from working, he shall be liable to a penalty at the rate of one dollar and fifty cents a day, for each hour. The penalties herein imposed, may be recovered by action by the overseer of highways as such, and, when collected, shall be expended or disposed of by the overseer in the same manner as commuta- tion moneys. The penalties, when recovered, shall be applied in satisfaction of the labor assessed, for omission to perform which, the penalties were respectively imposed. The overseer of highways may excuse any omission to perform labor when required, if a satisfactory reason shall be given therefor; but the acceptance of any such excuse shall not exempt the person excused from commuting for, or working the whole number of days fo* which he shall have beer assessed during the year. Id , 65. 31. Assessment for unperformed labor. Every overseer of high- ways shall, on or before September first of each year, or at such other time as the board of supervisors may by resolution prescribe, make out and deliver to the commissioner of highways of his town, a list of all persons and corporations who have not worked out, or commuted for thilr highway assessment, with the number of days not worked or commuted for by each, charging for each day in such a list, at the rate of one dollar and fifty cents per day; and also a list of all the lands of non-residents and persons unknown, which were assessed on his warrant by the commissioners of highways, or added by him, on which the labor assessed has not been performed or commuted for, and the 230 NEW YORK TAX LAW. number of days labor unpaid by each, charging for the same at the- rate of one dollar and fifty cents per day, which list shall be accom- panied by the affidavit of the overseer, that he has given the notice required, to appear and work, and that the labor specified in the list returned, has not been performed or commuted, and it shall be the duty of the commissioners of highways to collect and present such lists to the town board of his town at the meeting held on the Thurs- day next preceding the annual meeting of the board of supervisors. The town board shall certify the amount of unpaid taxes so returned to them by the commissioners of highways to the board of supervisors Id., 66. Amended by ch. 350 of 1898; ch. 437 of 1901 and ch. 75 of 1902. 32. Penalty for refusal of overseer to provide list. If any over- seer shall refuse or neglect to deliver such list to the commissioner of highways or to make the affidavits herein directed, he shall for every such offense, forfeit the sum of ten dollars, and the amount of taxes- for labor remaining unpaid, at the rate of one dollar for each day assessed. The commissioners of highways shall, in case of such re- fusal or neglect, recover such penalty and apply the amount recovered in making and improving the highways and bridges of the delinquent, overseer's district. Id., 67. Amended by ch. 350 of 1898. 33. Collection of arrearages for unperformed labor. Each board of supervisors, at its annual meeting in each year, shall cause the amount of such arrearages for highway labor returned to them, estimating each day's labor at one dollar and fifty cents a day, to be levied and collected from the real or personal estate of the person, corporation, or from the non- resident real estate, specified in such list, to be collected by the collectors of the several towns, in the same manner that other town taxes are collected, and shall order the same, when col- lected, to be paid over to the commissioners of highways of the town wherein the same is collected, to be by them applied toward the construction, repairs and improvement of the highways and bridges in the district in which the labor was originally assessed. Id., 68. 34 Annual return of overseers. Every overseer of high- ways shall, on the second Tuesday next preceding the time of holding the annual town-meetiii!; in his town, within the year YOKK TAX LAW. for which he is elected or appointed, render to one of the commissioners of highways of the town, an account in writing, verified by his oath, and containing, 1. The names of all persons assessed to work on the highways in the district of which he is overseer. 2. The names of all those who have actually worked on the highways, with the number of days they have so worked. 3. The names of all those from whom penalties have been collected, and the amounts thereof. 4. The names of all those who have commuted, and the man- ner in which the moneys arising from penalties and commuta- tions have been expended by him. 5. A list of all persons whose names he has returned to the supervisor as having neglected or refused to work out their highway assessments, with the number of days and the amount of tax so returned for each person, and a list of all the lands which he has returned to the supervisor for non-payment of taxes, and the amount of tax on each tract of land so returned; and he shall then and there pay to the commissioners of high- ways, all money remaining in his hands unexpended, to be applied by them in making and improving the highways and bridges of the town, in such manner as they shall direct; and if he shall neglect or refuse to render such account, or if, having rendered the same, he shall refuse or neglect to pay any balance which then may be due from him, he shall for every such offense, forfeit the sum of ten dollars. Id.. t>9. 35. Noxious weeds in highway. Every person or corporation, owning or occupying, under a lease for one or more years, any lands, abutting upon any highway, shall cause all noxious weeds, briers, and brush growing upon such lands within the bounds of the highway, to be cut or destroyed between the fifteenth day of June and the first day of July, and between the fifteenth day of August and the first day of September, in each and every year; but boards of supervisors may fix a different period or periods, for such cutting or destruction in their respective counties. No person shall place or cause to be placed, any noxious weeds, or the seeds of such weeds, within the bounds of 232 NEW YORK TAX LAW. any public highway. Any willful violation of this section, shall sub- ject the person or corporation so offending, to a penalty of ten dollars for each offense. Id., 70. Amended by ch. 681 of 1899. 3G. Overseers or commissioners of highways to notify owners or occupants to remove weeds. The overseers of every highway district, or if there are no such overseers, the commissioners of highways, shall give written notice to any owner or occupant of the premises to cut all weeds, briers and brush growing within the bounds of the highways. If the owner of such lands is a non-resident, such notice shall be served personally upon the agent of such non-resident owner residing in the town, or if there is no such agent known to the commissioner or over- seer of highways, such notice shall be sent by mail to the last known address of such non-resident owner and a copy thereof shall be filed in the office of the town clerk of the town where the property is situated. If such owner or occupant shall not cut such weeds, briers and brush as so required within ten days after receiving such notice, or within ten days after such notice shall have been served or filed as herein pro- vided, such overseer or commissioner of highways shall do such work, and make a report under oath to the supervisor of the town, of the amount expended by him thereon, and the ownership and occupancy of the several parcels of land against which the labor was performed, on or before the first day of November in each year ; such supervisor shall certify these statements to the board of supervisors at its next annual meeting, and such board shall include the amounts included in such statements in the taxes assessed upon the lands, upon or against which the labor was performed, the same to be collected with the other taxes, and paid over upon the order of the supervisor to the parties entitled thereto. Id., 71. Amended by ch. 681 of 1899. 37. Abatement of tax for removal of fence. Any in- habitant liable to a highway tax, who shall remove from lands owned or occupied by him, the fence along any public highway, for the purpose of preventing the drifting of snow into such highway, shall be allowed by the overseer of highways, in abate- ment of his highway tax, the time actually expended in removing such fence, and in replacing the same, pursuant to the directions of the overseer of highways. Id., 72. 38. Abatement of tax for street lamps. Any person or corporation owning or holding real estate, or other property * So iv tlio ' r'Rinal. NEW YOKE TAX LAW. 233 liable to highway tax, except in the county of Kings, other than in cities and incorporated villages, who shall, with the consent of the overseer of highways in charge of the district in which such property is assessed, and in such places as he may direct, erect a street lamp, and cause the same to be properly attended to and kept burning during such hours of each night as the overseer of highways may direct, shall be allowed by the overseer of highways, in abatement of such highway tax, six dollars annually, or such portion of six dollars as the annual highway taxes upon such real estate or other property may be. Id., 73. 39 Abatement of tax for wide tire. Every person who, during the year ending June first, eighteen hundred and ninety- three and each succeeding year thereafter, uses on the public highways of this state only wagons or vehicles with wheels upon which two or more horses are used the tire of which shall be not less than three inches in width, shall receive a rebate of one-half of his assessed highway tax for each such year, not exceeding however in any one year the sum of four dollars or four days' labor. The right to such rebate shall not be affected by the use upon the public highways of buggies, carriages or platform spring wagons carrying a weight not exceeding one thousand pounds. Upon making an affidavit showing that he has complied with the provisions of this section during any such year, he shall be credited by the overseer of highways of the road district in which he resides or any road district where he is assessed with such rebate. Such affidavit may be taken before any overseer of highways W 7 ho is hereby authorized to administer such oath. Id., 74, added by ch. 468, L. 1893. 40. County road system. The board of supervisor of any county may, by a vote of a majority of the members thereof, by resolution, adopt the county road system, and shall as soon as practicable after the adoption of such resolution, cause to be designated as county roads, such portions of the public highways in such county as they shall deem advisable, outside of the limits 30 234 NEW YOEK TAX LAW. of any city in such county, and shall cause such designation and a map of such county roads to be filed in the clerk's office of such county; the roads so designated shall, so far as practicable, be leading market roads in such county. L. 1893, ch. 333, 54, a* am. L. 1895, ch. 375. 41. Engineer There shall be a county engineer In every such county, who shall be appointed by the board of supervisors, thereof, and be removable at his pleasure. The term of office of each county engineer shall be three years, unless sooner removed, and his salary shall be fixed by the board of supervisors and be a county charge. L. 1893, ch. 333, 55. 42. Expense. The expense of improving, repairing and main- taining the county roads of each county, shall be a county charge, and in no county in which during the past five years there has been expended at least the sum of five hundred thousand dollars for macadamizing purposes, the expense of constructing, improving, maintaining and repairing such county roads, shall be annually apportioned by the board of supervisors of the county, upon the various towns and cities within the county, as the said board may deem just. The money necessary to improvey repair and maintain the county roads or to pay the principal and interest of any bonds issued as provided in the next section, shall' be levied and collected at the same time and in the same manner as money for other county charges is levied and collected. The board of supervisors shall designate the amount of money to be expended upon each county road, and may make rules and regula- tions for the government of the county engineer and regulating the expenditure of such money. L. 1893, ch. 333, 57, as am. L. 1895, ch. 375. 43. Exempt from control of highway officers. The county roads in any county shall be exclusively under the jurisdiction of the board of supervisors and the county engineer of the county, and exempt from the jurisdiction of the highway officers or officers performing the duty of highway commissioners of the several towns and villages in which such county roads are lo- cated. The system of taxation for working and repairing ill.;- NEW YORK TAX LAW. 235 highways other than the county roads in a town in a county in which the county road system is adopted, shall be the money system of taxation, provided, however, that in the county of Queens, the system as now provided by special act shall be continued. L. 1893, ch. 333, 58, as am. L. 1895, ch. 375. CHAPTER VI. Tax on Dogs. Section 1. Tax; how Imposed. 2. Rate of taxation when not fixed by board. 3. Owner to deliver description, 4. Tax on dogs; how collected. 5. Application of dog tax. 6. Collector's fees for collecting dog tar. 7. Payment of tax must be proven, in action for killing dog, 8. Who deemed owner of dog. Section 1. Tax; how imposed. Each board of supervisors, ex- cept in counties having a population of eight hundred thousand or over, may fix and impose a tax on dogs within the several cities and towns in its county. Such taxes shall be assessed, collected and applied in the manner provided by sections one hundred and thirteen and one hundred and fourteen of this chap- ter. If they do not exercise the powers herein conferred, the fol- lowing provisions, so far as they relate to the taxation of dogs, and the manner of collecting the same, shall apply to such county and the towns therein. L. 1892, ch. 686, 110, as am. L. 1895, ch. 332. NOTE. The following special statutes appear to be unrepealed : Westchester county, chap. 146, Laws of 1843. Columbia county, chap. 395, Laws of 1866. City and town of Lockport, chap. 52, Laws of 1871, Saratoga county, chap. 200, Laws of 1865. Putnam county, chap. 315, Laws of 1838. Cortland county, chap. 314, Laws of 1865. 2. Rate of taxation when not fixed by board. Except in the city of Albany, the county of Kings, the county of Westchester and the city of Buffalo there shall be annually levied and col- lected 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 harbored by the 236 NEW YOKE TAX LAW. same person or persons, or family, fire 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 family, two dollars. Id. 111. 3. Owner to deliver description. The owner and possessor of every dog liable to such tax, shall, whenever required by any assessor, deliver to him a written description, 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 fur- nished, he shall forfeit five dollars, to be recovered by the super- visor of the town. Id., 112. 4. Tax on dog's, how collected; if not paid, the collector must kill the dog. The assessors of every town, city or ward, shall annex to the assessment-roll of real and personal estate therein, made by them annually, the name of each and every person liable to the tax imposed thereby, together with the number of bitches and dogs for which such person is assessed, and return the same to the supervisors of their respective towns, cities or wards, to be laid by each supervisor before the board of supervisors, to be assessed and collected in the same manner as other state, 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 after demand thereof, it shall be lawful for any person, and it shall be the duty of the collector to kill the dog so taxed. Id- 9 113. NOTE. The provision that the tax on dogs is to be " collected in the same manner as other state, county and town taxes are collected," undoubtedly means that the collector shall levy upon any personal property in the posses" sion of the owner of the dog, except property purchased with pension money, and sell the same for the payment of the tax, as in the case of non-payment of other taxes. The provision in the collector's bond that he will "well and faithfully execute his duties as collector," renders the bond liable if he fnil to collect tho tax and does not perform the duty imposed by the above stxUoa " to kill the dog so taxed." 5. Application of proceeds of tax. The collector of each town, shall pay over the taxes so collected to the supervisor of the town, NEW YORK TAX LAW. 237 1.1. " the moneys so collected and paid over shall, in each town consti- tute a town fund for paying the damages arising in such town from, dogs killing or injuring sheep or Angora goats, and such moneys, or the balance thereof, which shall remain in the hands of the supervisor of any town for the period of one year, may by a vote of the town board of any town be appropriated for the purpose of building and re- pairing highways and bridges, or for the payment of the contingent expenses of such town. Id., 114. Amended by ch. 560 of L. 1900. Amended by ch. 38 of L. 1902. 6. Collector's fees for collecting dog: tax. Each collector shall be allowed to retain a commission of ten dollars on every hundred dollars collected, and at that rate upon all sums col- lected by him pursuant to this article, and upon filing his affi- davit of the fact with the supervisor, be entitled to retain, as a further compensation from the moneys collected by him, the sum of one dollar for every dog or bitch killed by him under the pro- visions of this article, /d., 115. 7, Payment of tax must be proven, in action for killing dog. In any action brought for the killing of any dog, it shall be incumbent on the plaintiff in such action to prove that the tax imposed upon such dog, if any, by the provisions of this article, has been paid. Id., 116. 8. Who deemed owner of dog. Every person in possession of any 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, or previous to any injury, chasing or worrying of sheep or Angora goats, or any such attack made by a dog, shall be deemed the owner of the dog, for all the purposes of this article. Id., 126. Amended by ch. 38 of L. 1902. Construction of act. " One who affords shelter or protection to a dog, whether temporarily or permanently, harbors him within the meaning of the statutes." Robinson v. Rowland, 26 Hun, 501, 502. An illustration of " harboring." "There is no affirmative evidence that the plaintiff either fed the dog or in any way encouraged his remaining upon his premises, nor is there any evidence that he did any act to expel him there- from. The evidence is certainly sufficient to show that whenever the dog wa on his premises, it was with the plaintiffs permission. That we think is suffi- cient to constitute a harboring of the dog within the meaning of the statutes cited." Id. * So in the original. 238 NEW YOEK TA* LAW. CHAPTER VII. Miscellaneous Duties of Assessors. Section 1. As to jury lists. Subd. 1. Certain town officers to make lists of trial jurors. 2. Names of jurors to be taken from assessment-rolL 8. Duplicate jury lists to be made and filed. 4. County clerk to make and deposit ballots. 5. County clerk to destroy old ballots . 6. Jurors so returned to serve for three years. 7. Jurors in cities. 8. Qualifications of trial jurors. 9. Additional provision respecting property qualification. 10. Certain public officers disqualified. 11. Persons entitled to claim exemption from service. Section 2. Who to be fence viewers. Subd. 1. Fence viewers ex-officio. 2. In cities and villages. Section 3. Duties as to strays and inanimate goods. Subd. 1. Strays and beasts doing damage. 2. Notice to town clerk. 8. Impounding beasts. 4. Notice to owner. 6. Charges for notice. 6. Fees of fence viewers. 7. When lien may be foreclosed. 8. Notice of sale by fence viewers. 9. Proceeds of sale. 10. Notice to owner of fence viewers' meeting. 11. Duties of fence viewers. 12. Foreclosure of lien by action. 18. Duty and fees of poundmaster. 14. Surplus moneys. 15. Damages from inanimate goods. Section 4. Duties as to sheep injured by dogs. Subd. 1. Liability of owners of dogs for injuries. 2. Duties and powers of fence viewers. 3. Certificate to be evidence. 4. Dut!es of town board. 5. Tax to pay orders for sheep killed. 6. When owner shall refund. 7. Dogs chasing sheep to be killed. 8. Owner to kill dog after notice. 9. When justice may order dog killed. 10. Who deemed owner of doer 11. Compensation of fence viewers. NEW YOEK TAX LAW. 239 Section 5. Duties as to division fences Subd. 1. Apportionment of division fence. 2. When lands may lie open. 8. Division fences on change of title. 4. Settlement of disputes. 5. Powers of fence viewers. 6. Neglect to make or repair division fence. 7. Fence destroyed by accident. 8. Damages for insufficient fence. 9. Damages for omitting to build fence. 10. Compensation of fence viewers. Section 6. Duties as to draining of agricultural lands. Subd. 1. May connect with drains, etc., in highway. 2. Disagreement referred to fence viewers. 3. Written decision; fees. 4. When such drainage not deemed a diversion. 5. Fence viewers to act within ten days after notice. Section 7. To report insane persons to county clerk. 8. Duties as county canvassers. 9. Municipal taxes on railroads, etc., payable to county treasurer. Section 1. As to jury lists. Subdiv. "1. Cert- in town officers to make lists of trial jurors. The supervisor, town clerk and assessors of each town, must meet on the first Monday of July, in the year one thousand eight hun- dred and seventy-eight, and in each third year thereafter, at a place within the town, appointed by the supervisor; or. in case of his absence, or of a vacancy in his office, by the town clerk; for the purpose of making a list of persons to serve as trial jurors for the then ensuing three years. If they fail to meet on the day specified in this section, they must meet as soon thereafter as practicable. Code of Civil Procedure, 1035. 2 Names of jurors to be taken from assessment-roll. At the tneeting specified in the last section, the officers present must select from the last assessment-roll of the town, and make a list of the names of all persons whom they believe to be qualified to serve as trial jurors, as prescribed in the last article. Id., 1036. S. Duplicate jury lists to be made and filed. Duplicate lists of the names of the persons so selected, showing the place of resi- dence, and other proper additions, ot each of ihem, as far as those 210 NEW YOKE: TAX LAW. particulars can be conveniently ascertained, must be made out and signed by the officers, or a majority of them. Within ten days after the meeting, one of the lists must be transmitted by those officers to the county clerk, and filed by him; and the other must be filed with the town clerk. Id., 1037. 4. County clerk to make and deposit ballots. On the first Monday of August, after the lists have been transmitted to him, the county clerk must prepare suitable ballots, by writing the name of each person thus selected, as contained in the lists, with his place of residence, and other additions on a separate piece of paper. The ballots must be uniform, as nearly as may be, in appearance; and the clerk must deposit them in the box, kept for that purpose. Id., 1038. 5. County clerk to destroy old ballots. Before depositing the ballots, the county clerk must destroy each ballot, remaining in either of the boxes kept by him, and containing the name of a resident of a town, for which a new list has been transmitted. If, for any reason, the list from a town is not received by the county clerk, by the first Monday of August, he shall give imme- diate notice thereof to the town clerk, and it must be transmitted as soon thereafter as practicable; and if after the same is re- ceived by the county clerk it has been or shall be lost or de- stroyed, he must forthwith give notice thereof to the town clerk, and a copy of the duplicate list on file in the town clerk's office, certified by him to be correct, or if that duplicate is also lost or destroyed or cannot be found, a new list to be made forthwith as prescribed for making the original list, must be transmitted to the county clerk as soon thereafter as practicable; and the county clerk must prepare new ballots, and destroy the old bal- lots, containing the names of residents of that town immediately after the receipt by him of the list therefrom, /d., 1039, as am. L. 1880, ch. 108. H. Jurors so returned to serve for three years. Each person, whose name is contained in a list, so transmitted, must, unless he is excused or discharged, serve, as a trial juror, for three years- from the first Monday of August of that year, and thereafter another list from his town, is received a - ;d fil?d. /93, c/i. 559, 296.) 20. Keepers of poorhouses. etc. 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 on juries, and from all assessments for labor on the highways. 1 R. S. 631, 72; Birdseye, 2267. 21. Keepers and employes in prisons. The keeper of every county or state prison, and all persons employed in any such prison, shall be exempted during their continuance in office, from serving on juries and from military duty. L. 1847, ch. 460, 148; Birdscye, 2325. 22 Superintendent and employes of salt works. The super- intendent, and each of his deputies, and all persons employed in attendance upon any works for the manufacturing of coarse salt, shall be exempt from serving on juries. L. 1859, ch. 346, art. 6, 128; Birdscye, 26G1. 23. Telegraph operators. That the operators, assistant oper- ators, clerks and other persons, in the employ of the different telegraph companies in the state of New York, and while doing duty in the offices of said companies, or along the routes of theft telegraph lines, shall be exempt from militia duties and serving on juries, and from any fine or penalty for neglect thereof. L. 1861, ch. 215; Birdscye, 3035. 2. Who to be fence-viewers. Subd. 1. Fence viewers, ex-officio. The assessors and commis- sioners of highways elected in every town shall, by virtue of their offices, be fence viewers of their town. The Town Law, L. 1890, ch. 569, 23. 246 KEW YOEK TAX LAW. 2. In cities and villages. The villages and cities of this state shall be considered towns for the purposes of this article; and the trustees of the village and the aldermen of the city shall be fence viewers therein for the purposes of this article. Id., 134- 3. Duties as to strays, and inanimate goods. Sub div. 1. Strays and beasts doing damage. Whenever any person shall have any strayed horses, cattle, sheep, swine or other beasts upon his inclosed land, or shall find any such beast on land owned or occupied by him doing damage, and such beast shall not have come upon such lands from adjoining lands, where they are lawfully kept, by reason of his refusal or neglect to make or maintain a division fence required of him by law, such person may have a lien upon such beasts for the damage sustained by reason of their so coming upon hi lands and doing damage, for his reasonable charges for keeping them, and all fees and costs made thereon, and he may keep such beasts until such damages, charges, fees and costs are paid, or such lien is foreclosed, upon complying with the pro- visions of this article relating thereto. Z. 1890, chap. 569, 120. 2. Notice to town clerk. If such beasts are not re- deemed within five days after coming upon such lands, the person entitled to such lien, shall deliver to the town clerk of the town, within which such lands or some part thereof shall be, a written notice subscribed by him, containing his residence, and a description of the beasts so strayed or coming upon his lands, as near as may be, and that he claims a lien on such beasts for such damages, charges, fees and costs. The town clerk shall record the notice in a book to be kept by him for that purpose, for which he shall receive ten cents for each beast, to be paid by the person delivering the notice. Such book shall always be kept open for inspection, and no fees shall be taken by tke clerk therefor. Id., 121. 3. Impounding beasts. Within six days after such beasta shall have coine upon such lands, such owner or occupant YOEK TAX IAW. 247 cause them to be put in the nearest pound in the same town, if there be one, there to remain until they are redeemed, sold or reclaimed according to law. If there be no such pound, or he elect to keep such beasts, he shall cause them to be properly fed and cared for until they are redeemed, sold or reclaimed according to law.. Id., 122. 4. Notice to owner Within thirty days after any such beasts may have come or been found upon any lands, the owner or occupant of the lands shall serve a written notice, either personally or by mail, upon the owner of the beasts, if known, that they are upon his lands, or in pound, as the case may be, and are held by him as strays or beasts doing damage, as the case may be; and if such owner is not known, he shall publish such notice, within such time, in the nearest newspaper of the county for at least two successive weeks. Id., 123. 5. Charges for notice. The person delivering the notice to the town clerk shall be entitled to receive therefor, in addi- tion to the fees paid the town clerk, fifteen cents each for all horses, mules, cattle and swine, and five cents for each other beast described in the notice. If the charges, damages, costs and fees are not agreed upon between the person delivering the notice and the owner of the beasts, they shall be deter- mined by two fence viewers of the town, one of whom shall be selected by the person claiming the lien, the other by the fence viewer so selected. If such fence viewers can not agree, they shall select another to act with them, and the decision of any two of them shall be final. Id., 12i. 6. Fees of fence viewers. Each fence viewer shall be entitled to receive ten cents for every mile he shall be obliged to travel from his residence to the place where the beasts are kept, and seventy-five cents for certificate of the charges as ascertained by them. Id., 125. 7. When lien may be foreclosed. If the owner of such beasts shall not redeem the same within three months after delivery of the notice to the town clerk, the person delivering the notice may foreclose his lien by action, or by a sale of the beasts, as herein provided. When a person claiming a lien, as herein provided, shall fail to establish the same, he shall not be entitled to receive anything for damages, charges, fees op 248 XEW YOKE TAX LAW. costs, but shall be liable to pay all fees, costs and expenses incurred by reason of his keeping such beasts and the proceed- ings thereon. Id., 126. 8. Notice of sale by fence viewer. After such three months, a fence viewer of the town, on application of the person delivering the notice, shall give at least ten days' previous notice of the time and place of the sale of such beasts, by advertise- ment posted up in at least five public places in the town where such beasts may have been kept, one of which shall be at or near the outside door of the town clerk's office. At the time and place mentioned, such fence viewers shall sell such beasts to the highest bidder, unless redeemed by the owner. /d.,127. 9. Proceeds of sale. Out of the proceeds from such sale, the fence viewer shall retain and pay the sums charged for such notices, fees and costs, together with the sums specified in the certificate for keeping the beasts, and damages done by them; and the like charges for the sale, as are allowed on sales under executions issued out of justices' courts, and he shall pay the residue to the owner of the beasts, if he shall appear and demand the same. Id., 128. 10. Notice to owner of lence viewers' meeting When the owner of such beasts is known and resides in the same town where such beasts are kept, five daj's' notice of the time and place of the meetings of the fence viewers to determine the damages done by such beasts, and the charges for keeping them, shall be personalty served on him, if he resides in the same town; if he resides elsewhere, and his post-office address is known, such notice shall be served by mail or personally. Id., 129. 11. Duties of fence viewers. The fence viewers shall view the premises where damages are claimed to have been done, and they may issue subpoenas, examine witnesses and take any competent evidence of the facts and circumstances neces- sary to enable them to determine the matter submitted to them, and shall determine any dispute that may arise touching the sufficiency of any division fence around the premises where such damage was done, and from where and how the beasts came upon the lands of the person claiming such damages and charges; if they determine that for any cause the claimant's lien is not enforceable, they shall so certify, and the owner of NEW YORK TAX LAW. 249 the beasts shall thereupon be entitled to them without paying any charges thereon. Id., 130. 12. Foreclosure of lien oy action When such lien is foreclosed by action, all questions relating to damages, charges, sufficiency of fence, and from whore and how such beasts came upon the lands of the person claiming such damages and charges, shall be proven upon the trial of such action, and no certificate of fence-viewers upon such questions shall then be necessary. Id., 131. 13. Duty and fees by pound-masters. Every pound- master shall receive and keep all beasts delivered to him as herein provided, until they shall be redeemed, sold or reclaimed, for which he shall be entitled to a reasonable compensation, not exceeding fifty cents per day for a horse or mule; twenty- five cents per day for each head of cattle, and fifteen cents per day for all other beasts, to be determined by the fence viewer making the sale, or the court before whom the action is tried, besides his fees for taking and discharging the beasts, to be paid by the owner of the beasts, if the lien is established, otherwise by the person claiming a lien thereon. Id., 132. 14:. Surplus moneys. If the owner of the beasts shall not appear and demand the residue of such moneys within one year after the sale, he shall be thereafter precluded from recovering any part thereof, and the same shall be paid by the officer making the sale to the overseers of the poor of the town, or. in cities, to the officers having their powers, for the use of the poor thereof, and their receipt shall be a legal discharge to the keeper of such beasts and the officer selling the same. If the officer who shall have sold such beasts shall not, within thirty days after the expiration of the year, pay such moneys to the overseers of the poor of the town, or, in cities, to officers having their powers, he shall forfeit to the town or city double the sum so remaining in his hands, together with the amount of such moneys. Id., 133. 15. Damages from inanimate goods. When any person shall be authorized to distrain inanimate goods or chattels doing damage, or whenever any logs, timbers, boards or plank, in rafts or otherwise, or other personal property shall have drifted upon his lands, he shall be entitled to the same remedies, and 32 250 . KEW YOEK TAX LAW. i shall proceed therein in the same manner and with the same powers as herein provided with respect to beasts found doing damage, so far as such provisions are applicable. He may at any time deliver his notice of lien to the town clerk, describing the property, and he shall keep the same in some convenient place without removal to a pound, until the property is sold or reclaimed. The same officers shall conduct proceedings therein, as in proceedings where beasts are found doing damage, and all proceeds of sale shall be, in like manner, paid over and applied, subject to the same penalties and liabilities, and with the same force and effect. Id., 135. 4. As to sheep injured by dogs. Sub div. 1. Liability of owners of dogs for injuries. The ownei or possessor of any dog that shall kill or wound any sheep or lambs shall be liable for the value of such sheep or lamb to the owner thereof, without proving notice to the owner or pos- sessor of such dog, or knowledge by him that his dog was mis- chievous or disposed to kill sheep. Laws 1892, chap. 686, 117. 2. Duties and powers of fence viewers. The owner of any sheep or lambs that may be killed or injured by dogs, may apply to any two fence viewers of the town, village or city, where such sheep or lambs were killed or injured, who shall inquire into the matter, and examine witnesses in relation thereto, 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 sheep killed, and the number injured, the value of the sheep killed or injured immediately previous to such killing or injury, the value of the sheep after being so killed or injured, together with the amount of their fees. Id., 118. 3. Certificate to be evidence. Such certificate shall be presumptive evidence of the facts therein contained, in any civil action or proceeding. Id,, 119. 4. Duties of town board. Such certificate shall be pre- sented to the town board at its second annual meeting for audit; and if such board shall be satisfied by the oath of the person claiming such damages that he 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, it shall give an order ou YOKE TAX LAW, 2i> 1 the supervisor of the town for the amount which it shall allow, who shall pay such order out of the funds arising from the provisions of this article. Id., 120. 5. Tax to pay orders for sheep killed. WEenever the amount of the orders for damages, given by the town board to the owners of sheep killed or injured by dogs, shall exceed the amount of the dog fund in the hands of the supervisor of such town, the board of supervisors may add to the accounts of such town, the amount of such orders then due and unpaid; but such sum shall in no case exceed the amount theretofore received into the dog fund of the town, and diverted therefrom, for the purpose of building and repairing highways and bridges, or for the payment of contingent expenses of such town, for the three years next preceding the date of such orders. Id., 121. 6. When ovmer shall refund. If, after receiving the amount of such damages from the supervisor, the owner of the sheep so killed or injured shall receive or recover the value or any part thereof, from the owner or possessor of the dog or dogs doing the damage, he shall repay to the supervisor the sum so recovered. In case of his refusal or neglect, the super- visor shall bring an action therefor against him in the name of the town, which sum, when received, shall be returned to the dog fund of the town. Id., 122. 7. Dogs chasing sheep to be killed. Any person may kill any dog which he shall see wrongfully chasing, worrying or wounding any sheep. Id., 123. 8 Owner to kill dog after notice. The owner or pos- sessor of every dog, to whom notice shall be given of any injury done by his dog to any sheep, or of his dog having chased or worried any sheep, shall, within forty-eight hours after such notice, cause such dog to be killed; for every neglect so to do r he shall forfeit two dollars and fifty cents, and the further sum of one dollar and twenty-five cents for every forty-eight hours thereafter, until his dog shall be killed, unless it shall satis- factorily appear to the court before which an action shall be brought for the recovery of the said penalties, that it was not in the power of such owner or possessor to kill such dog. Id, 124. 252 NEW YOKE TAX LAW. 9. When justice may order dog killed. If arv dog shall attack any person peaceably traveling on any highway, or his horse or team, and complaint thereof be ma'le to a justice of the peace, such justice shall inquire into the complaint, and if satisfied of its truth, and that such dog is dangerous, he shall order the owner or possessor of such dog to kill him imme- diately. The owner or possessor of any dog, who shall refuse or neglect to kill him within forty-eight hours after having received such order, shall forfeit the sum of two dollars and fifty cents, and the further sum of one dollar and twenty-five cents for every forty-eight hours thereafter, until such dog is killed. Id., 125. 10. Who deemed owner of dog. Every person in pos- session of any dog, or who shall suffer any dog to remain about his house for the space of twenty days, previous to the assess- ment of a tax, or previous to any injury, chasing or worrying of sheep, or any such attack made by a dog, shall be deemed the owner of the dog, for all the purposes of this article. Id. t !2t>. 11. Compensation of fence viewers. There being no special fees provided, they are entitled to two dollars per day, under the provisions of L. 1893, chap. 297. 5. As to division fences Sub division 1 Apportionment of division fence. Each owner of two adjoining tracts of land, except when they otherwise agree, shall make and maintain a just and equitable portion of the division fence between such lands, unless one of such shall choose to let his lands lie open to *he use of all animals which may be lawfully upon the other's lands, and does not permit any animals lawfully upon his premises to go upon lands so lying open. When the adjoining lands shall border upon any of the navigable lakes, streams or rivers of the state, the owners of the lands shall make and maintain the division fence between them down to the line of low water mark, in such lakes, streams, or rivers, except those lands which overflow annually so as to be so submerged with water that^ no permanent fence can be kept thereon, and known as low flat land; and when adjoining lands shall be bounded by a line between the banks of streams of water not navigable, and the YOKK TAX LAW. 253 owners or occupants thereof can not agree upon the manner in which the division fence between them shall be maintained, the fence viewers of the town shall direct upon which bank of the stream, and where the division fence shall be located, and the portion to be kept and maintained by each adjoining owner. L. 1890, ch. 569, 100, as arid L. 1892. ch. 92. 2. When lands may lie open. When the owner of any lands shall choose to let them lie open, he shall serve upon the owners of the adjoining lands a written notice to that effect, and thereafter the owners of such adjoining lands shall not be liable in any action or proceedings for any damages done by animals lawfully upon their premises going upon the lands so lying open or upon any other lands of the owner thereof through such lands so lying open. The owner of any lands so lying open, may have the same inclosed, by giving written notice to that effect to the owners or occupants of the adjoining lands, and shall refund to such owners or occupants a just proportion of the value of any division fence made and maintained by them, or if no fence has been so made or maintained upon the line or any part of it, he shall build and maintain his proportion of such division fence. Id., .101. 3. Division fences on change of title. Whenever a sub- division, or new apportionment of any division fence shall be- come necessary by reason of transfer of the title of either of the adjoining owners, to the whole, or any portion of the adjoining lands, by conveyance, devise or descent, such sub- division or new apportionment shall thereupon be made by the adjoining owners affected thereby; and either adjoining owner shall refund to the other a just proportion of the value at the time of such transfer of title, of any division fence that shall theretofore have been made and maintained by such other ad- joining owner, or the person from whom he derived his title, or he shall build his proportion of such division fence. The value of any fence, and the proportion thereof to be paid by any person, and the proportion to be built by him, shall be determined by any two of the fence viewers of the town, in case of disagreement. Id., 102. 4. Settlement ot disputes. If disputes arise between the owners of adjoining lands, concerning the liability of either 254 NEW YOKK TAX LAW. party to make or maintain any division fence, or the proportion or particular part of the fence to be made or maintained by either of them, such dispute shall be settled by any two of the fence viewers of the town, one of whom shall be chosen by each party; and if either neglect, after eight days' notice to make such choice, the other party may select both. The fence viewers, in all matters heard by them, shall see that all inter- ested parties have had reasonable notice thereof, and shall examine the premises and hear the allegations of the parties. If they can not agree, they shall select another fence viewer to act with them, and the decision of any two shall be reduced to writing, and contain a description of the fence, and the proportion to be maintained by each, and shall be forthwith filed in the office of the town clerk, and shall be final upon the parties to such dispute, and all parties holding under them. Id , 103. 5 Powers of fence viewers. Witnesses may be exam- ined by the fence viewers on all questions submitted to them; and either of such fence viewers may issue subpoenas for wit- nesses, who shall receive the same fees as witnesses in a justice's court. Each fence viewer thus employed shall be entitled to one dollar and fifty cents per diem. The party refusing or neglecting to pay the fence viewers or either of them, shall be liable to an action for the same with costs. Id '., 104. 6 Neglect to make or repair division fence If any person who is liable to contribute to the erection or repair 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 be liable to pay the party injured all such damages as shall accrue thereby, to be ascertained and appraised by any two fence viewers of the town, and to be recovered with costs. The appraisement shall be reduced to writing, and signed by the fence viewers making it. If such neglect or refusal shall be continued for the period of one month after request in writing to make or repair the fence, the party injured may make or repair the same, at the expense of the party so neglecting or refusing, to be recovered from him with costs. Id., 105. NEW YOEK TAX LAW. 255 7. Fence destroyed by accident. 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 so required by any person interested therein. Such requisition shall be in writing, and signed by the party making it. If the person so notified shall rfuse 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. Id , 106. 8 Damages for insufficient fence. Whenever the elect- ors of any town shall have made any rule or regulation, pre- scribing what shall be deemed a sufficient division fence in such town, any person who shall thereafter neglect to keep a fence according to such rule or regulation shall be precluded from recovering compensation, for damages done by any beast law- fully kept upon the adjoining lands that may enter therefrom on any lands of such person, not fenced in conformity to the said rule or regulation, through any such defective fence. When the sufficiency of a fence shall come in question in any action, it shall be presumed to have been sufficient until the contrary be established. Id, Io7. 9. Damages for omitting to build fence If any person liable to contribute to the erection or repair 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 dam- ages incurred by beasts coming thereon from adjoining lands where such beasts are lawfully kept, by reason of such defective fence, but shall be liable to pay to the party injured all damages that shall accrue to his lands, and the crops, fruit trees and shrubbery thereon, and fixtures connected with the land, to be ascertained and appraised by any two fence viewers of the town, and to be recovered, with costs; which appraisement shall be reduced to writing and sicned* by the fence viewers making the same, but shall be only prima facie evidence of the amount of such damages. Id., 108. * So in the original. 256 NEW YOKE: TAX LAW. 6. As to draining agricultural lands. Sub div. 1. May connect with drams, etc., in hignway. "When ever any owner or owners of agricultural lands desire to drain the same, or to reclaim and secure for tillage or other farming purposes, any low, marshy, or wet lands, by draining the same, the said owner or as many owners of such land as may join for said purpose under any agreement, contract or writing entered into by them, may, with the consent and under the supervision of the commissioners of highways of any town wherein the said lands are located, lay out and construct the necessary drains or ditches for draining such lands, so as to connect with and flow into the drains, ditches or other water-courses along or across any public road or highway, or through or under any sluice, or under any bridge upon any public road, or highway, provided that the draining of any land in such manner shall not endanger any such road or highway, or impede travel thereon on account of overflow. In case any additional quantity of water thus emptied into the highway ditches or other course for carrying off water be in excess of their usual capacity, the commissioners of highways are hereby authorized to so enlarge or cause to be enlarged, the said highway ditches or other courses that they can receive the waters thus drained into them, without damage, or danger of damage or obstruction to the highway. L. 1891, ch. 310, 1. 2. Disagreement referred to fence -viewers. In case of any difference or disagreement arising over the laying out and con- struction of drains or ditches by the owners of adjoining lands, who have previously entered into an agreement for the drain- age of any such lands possessed by them, as in the first section of this act mentioned, which agreement shall be in writing, the said owners may make in writing, in which all said owners in- terested shall unite, an application to the fence viewers of the town wherein the land to be drained is situated, to hear and determine the matters of difference between said owners, upon NEW TOKK TAX LAW. 257 submission to said fence viewers, the said matters of difference, the same as touching any divisions of lands or farm lines for the building and maintaining of line fences, or any other matter which may now be by law submitted to said fence viewers. And the said fence viewers shall, before making their report, view the premises or lands included within the area of the proposed drainage, and give opportunity to any party interested to be heard. And any agreement made by any of said owners for said submission to the said fence viewers, shall be held and construed as legal and binding upon the parties thereto, as any contract or agreement made for any lawful purpose. Id., 2. 3. Written decision ; fees. The conclusions and findings of said fence viewers shall be in writing, one copy of which shall be delivered to the applicants in every such proceeding, and one copy shall be filed in the office of the clerk of the town wherein the land proposed to be drained is located. The com- pensation or fees of said fence viewers in such proceeding, shall be the same as now allowed by law, in the case of establishing and maintaining line-fences and shall be paid by the parties making the application hereinbefore mentioned. Id., 3. 4. When such drainage not deemed a diversion. Where any water or drainage has been carried or directed by owners of lands as in this act provided, across, through or under said land to a point of intersection with the natural flow, drainage or out- let of water, upon the surface, along or by the side of any lands adjoining, but not embraced within the portion or district of land so drained as by this act provided, the same shall not be deemed as a diversion of any drainage or flow of water from the lands in- cluded within the area so drained. Id., 4. 5. Fence-viewers to act within ten days after notice. It shall be the duty of the fence viewers to act when called upon, in the manner and for the purpose hereinbefore provided, and they shall meet and proceed upon any application made as provided wi.hin ten days after receiving the same; and said application shall contain a particular statement of all the matters and things 33 253 NEW YOEK TAX LAW. upon which their action is requested, within the meaning of this act, by the parties to said application, but no fence viewer who is an owner of any land or has any personal interest in any mat- ter involved in the proceeding, shall be competent to act; and in case of such disqualification of any said officer, his place may be filled by any justice of the peace of the town who may not be for the same reason disqualified, and whom the person uniting in the application for such proceeding as provided, may agree upon. Id,, 5. 6. To report insane persons to county clerk. It shall be 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 said town or ward, and to make a list of the same with the best account they can get, in each case of the patient's age, general health, habits and occupation, kind, degree and duration of insanity and pecuniary ability of self and relatives liable for his support. They shall send this list, with all the facts brought down to the latest period, to the clerk of the county, by the first day of August; who shall carefully condense the facts exhibited, and mail the same to the treasurer of the asylum at Utica, without delay. No county clerk shall receive any compensation for any services performed under this act L. 1842, ch. 135, 44; Birdseye, 1521. 8. As county canvassers ; when statement of the result of election shall be delivered to an assessor. If the election be other than election of town, city, village or school officers, held at a different time from a general election, the inspectors of each election district, or one of them deputed for that purpose, ex- cept in the cities of New York and Brooklyn, shall forthwith, upon the completion of such certified statement of the result, deliver one certified copy of such certified statement to the super- visor of the town in which the election district, if outside of a city, is situated, and if in a city, to one of the supervisors of such city. If there be no supervisor or he be absent or unable to attend the meeting of the county board of canvassers, such certified state- YOBK TAX LAW. 259 ment shall be forthwith delivered to an assessor of such town or city. L. 1892, ch. 680, 117, as am'd L. 1895, ch. 810. (For the provisions as to county boards of canvassers, see said laws.) 9. Municipal taxes, on railroads, applicable to payment of bonds, shall be paid to the county treasurer. If a town, village or city has outstanding unpaid bonds, issued, or substituted for bonds issued, to aid in the construction of a railroad therein, f* much of all taxes as shall be necessary to take up such bonds, except school district and highway taxes, collected on the as- sessed valuation of such railroad in such municipal corporation, shall be paid over to the treasurer of the county in which the municipal corporation is located. Such treasurer shall purchase with such moneys of any town, village or city, such bonds, when they can be purchased at or below par, and shall immediately cancel them in the presence of the county judge. If such bonds cannot be purchased at or below par, such treasurer shall invest such money in the bonds of the United States, of the state of New York, or of any village or city of such state, issued pursuant to law ; and shall hold such bonds as a sinking fund for the redemp- tion and payment of such outstanding railroad aid bonds. If a county treasurer shall unreasonabley neghct to comply with this section, any taxpayer of the town, village or city having so issued its bonds may apply to the county judge of the county in which such municipal corporation is situated, for an order compelling such treasurer to execute the provisions of this section. The county treasurer of any county in which one or more towns therein shall have issued bonds for railroad purposes, shall when directed by the board of supervisors or county judge of the county, execute and file in the office of the county clerk an un- dertaking, with not less than two sureties, approved by such board or judge, to the effect that he will faithfully perform his duties pursuant to this section. The annual report of a county treasurer shall fully state, under the head of " railroad sinking fund," the name and character of all such investments made by him or his predecessors, and the condition of such fund. . 1892, ch. 685, 12, as am. L. 1893, ch. 466. 260 NEW YofiK TAX LAW. CHAPTER VIII. Statutes Passed after the Tax Law of 1896 Section 1. Correct description of land, etc., to be forwarded to comptroller, 2. Transfer tax clerk in New York, Erie and Monroe counties. 8. Transfer tax clerk in Onondaga county. SECTION 1. Correct description of land, etc., to be forwarded to comptroller. Whenever the comptroller shall have rejected any tax in the first instance, or have cancelled and charged the same to the county to which it had been previously credited, the supervisor of the town or ward in which such lands are situate,, shall, if in his power, add to the assessment roll of such town or ward for the year during which such transcript shall have been forwarded by the comptroller to the county treasurer, an accurate description of such lands and the correct amount of taxes thereon, stating the tax of each year and each kind of tax, separately,. and shall furnish the comptroller with all such maps and sur- veys of such lands as shall have been required by him; and, if necessary, he may cause a survey and map of each lot or parcel returned for more perfect description to be made and the ex- pense of such survey and map shall be a charge upon such land to be added to the tax thereon, the board of supervisors shall direct the collection of such taxes and the expenses so added to such assessment-roll, and they shall, for all the purposes of this act, be considered as taxes of the year in which the description shall be perfected. If the supervisor of such town or ward shall not have fully complied with the requirements of this section, the comptroller shall not thereafter admit, but shall reject all such reassessed, cancelled or rejected taxes as may be returned to him. Whenever any tax has been rejected by the comptroller and returned to the county to which it had previously been credited, the board of supervisors of such county or if there be no board of supervisors of such county, then the board of alder- men performing the duties of supervisors, shall direct that such rejected tax be cancelled upon the tax-roll in the office of the treasurer of the county, for the year or years for which it was levied. L. 1896, ch. 951. Tne provisions of this act are substantially the same as those of section 100 of the Tax Law. ' NEW YOKE TAX LAW. 261 2. Surrogate's and district attorney's assistants in New York city, Erie and Monroe counties. The comptroller of the city and county of New York shall retain, out of any funds he may have in his hands on account of said tax, a sum of money sufficient to provide the surrogates in the city and county of New York with an assistant, appointed by said surrogates, who shall be known as the transfer tax assistant, whose salary shall be four thousand dollars a year; a transfer tax clerk, whose salary shall be two thousand four hundred dollars a year; an assistant clerk, whose salary shall be one thousand eight hundred dollars a year, and a recording clerk, whose salary shall be one thou- sand three hundred dollars a year, said salaries to be paid monthly; and a further sum of money, not exceeding five hun- dred dollars a year, to be used to pay the expenses of the said surrogates necessarily incurred in the assessment and collection of said tax, said amounts to be paid upon the certificates and requisitions of said surrogates respectively. Tiie comptroller of the city and county of New York shall also retain, out of any funds he may have in his hands on account of said tax, a sum of money sufficient to provide the district attorney of the city and county of New York with an assistant, appointed by said district attorney, who shall be known as the transfer tax as- sistant, whose salary shall be three thousand dollars a year; a transfer tax clerk, whose salary shall be two thousand four hundred dollars a year, and a surrogate's process server, whose salary shall be one thousand two hundred dollars a year, said salary to be paid monthly; and a further sum of money, not exceeding five hundred dollars a year, to be used to pay the ex- penses of the said district attorney for the conduct and prose cution of the proceedings mentioned in section fifteen of this act, said amounts to be paid upon the certificate and requisition of said district attorney. The county treasurer of the county of Erie shall also retain out of any funds he may have in his hands on account of said tax, a sum of money sufficient to pro- vide the district attorney in the county of Erie with an assistant, appointed by the said district attorney, who shall be known as the transfer tax assistant, whose salary shall be two thousand 262 NEW YOKK TAX LAW. dollars a year, said salary to be paid monthly, rne county treas- urer of the county of Monroe shall also retain, out of any funds he may have in his hands on account of said tax, a sum of money sufficient to provide the surrogate of the county of Monroe with two clerks, to be appointed by said surrogate, and known as transfer tax clerks, and whose salary shall be seven hundred and fifty dollars per year each, payable monthly by the treas- urer of the said county upon the certificate of the said surro- gate; and also a further sum of money, not exceeding two hun- dred dollars per year, to be used to pay the expenses of the said surrogate of Monroe county necessarily incurred in the assess- ment and collection of said tax, and to be paid upon the itemized requisition of the said surrogate. L. 1896, ch. 952. See, also, section 233 of the Tax Law. 3. Transfer-tax clerk in Onondaga county. The county treasurer of Onondaga county shall annually retain out of the funds which may come into his hands on account of the tax col- lected under chapter three hundred and ninety-nine of the laws of eighteen hundred and ninety-two entitled, " An act in relation to taxable transfers of property " and the acts amendatory thereof sufficient money to pay the salary of a clerk in the surrogate's office of said county to be known as the " transfer tax clerk," who shall be appointed by and at pleasure removed by the surrogate of said county, whose compensation shall be fixed by said surro- gate not to exceed one thousand two hundred dollars per year payable monthly upon the certificate of said surrogate. L. 1896, ch. 953. FORMS. No. 1. Notice of appointment or election. To Mr : Please to take notice that at ! of the 4 of you were* to the office of s of the 4 of N. Y. Dated, 18 Yours truly, Clerk. 1 The annual town meeting, held, etc.; the annual charter election; a meeting of the town board, or board of trustees. 2 Appointed, or elected. 3 Assessor, or collector. 4 Town or village. No. 2. Resignation. lothe^ of the, s of. r , county, N. T~.: I hereby resign the office of 8 of the s of ,N. Y. Dated, , 18 Yours truly, 1 Town board, or board of trustees. 2 Town or village. 3 Assessor, or collector. (Resignations must be filed with the town or village clerk.) 264: NEW YORK TAX LAW. No. . 3. Oath of office. I, , , . . . , , having been duly . . . , 8 of the 8 of , N. Y., do solemnly swear that I will support the Constitution of the United States, and the Constitution of the State of New York, and that I will faithfully perform the duties of 8 . of the 3 of to the best of my ability. *And I do further solemnly swear that I have not directly or indirectly paid, offer ss.: TOWN OF ) To : Application having been made to us by ... , a taxpayer of this town, to enter certain property belonging to you in the assessment-roll of the current year, it having been omitted in the assessment-roll of the ',ast year, you are hereby required to show cause before the under- signed, assessors of the town of , N. Y., on the .... day of , 1 8 . . . , at .... o'clock, at , in said town, why the following described property, belonging to you, and which was omitted as afore- said, should not be entered in the assessment-roll of the current yea'-. (Describe the property.) Dated, 18 Yours, etc., Assessors. (See People v. Goff, 52 N. Y. 434.) FORMS, 269 No. 10. Report of agent of non-resident creditor. To the county treasurer of the county of , .2V! Y. : I, the undersigned, agent of , a nonresident creditor, having debts owing to him, from residents of said county, hereby furnish a true and accurate statement of the amount of the said debts which were owing to the said on the first day of May last, as provided by chapter 908 of the Laws of 1886, to-wit: (Insert the names of the debtors, and the amount due from each.) Dated, 18 Agent. EW YORK, ) ' >- ss. : COUNTY or, STATE OF NEW YORK, ) gg . , being duly sworn, says he is the agent for , a non-resident creditor. That the foregoing is a true and accurate statement of all the debts which were owing to said upon the first day of May last, by residents of said county, and of the whole thereof. Sworn to before me, this ) .. .day of ,18 f > ss.: No. 11. Sworn statement by individual banker. STATE OF NEW YORK, COUNTY OF , I, , an individual banker, doing business in the town of , hereby declare upon my oath that the amount of capital invested in such banking business is the sum of $ That I have no partners (or that and are partners in the business with me, and that the number and value of shares owned by each partner is as follows, to-wit: (Insert names and amounts held by each.) Sworn to before me, this .. day of ,18 \ 270 NEW YORK TAX LAW. No. 12. Statement of president, etc., of moneyed or stock corporation. To the assessors of the town, of , N~. Y.: I, the undersigned 1 , of (insert the name of corpo- ration), a moneyed or stock corporation, hereby make the following statement of the property of said corporation, as required by law: 1st. The real estate of said corporation consists of (insert each parcel sep irateh and the tax district in which each parcel is situated, and the sums actually expended therefor). 2d. The capital stuck of said company actually paid in and secured to be paid in is the sum of $ Deduct sums paid for real estate $ Deduct capital stock held by the state Deduct capital stock held by incorpo- rated charitable or literary institutions Balance $ The principal office or place of transacting the financial business of the company is situated in the tax district, town of , N. Y. (or the ward of the city of , N. Y.) Dated, 18 STATE OF NEW YORK, ) gg . CotNTT OF j , being duly sworn, says that he is l of * , a moneyed or stock corporation. That he has read the foregoing statement, and knows the contents thereof, and that the same is in all respects just and true. Sworn to before me, this ) . . day of 18 F 1 Official title. 2 Corporate name. FOBMS. 271 No. 13. Notice of completion of assessment. Notice is hereby given that the assessors of the l .... of , have finished their assessment-roll for the present year, and a copy of the same is left with , one ot their number, at J , where the same may be seen and examined by any person interested, ('during ten days from the date of this notice) ( 4 until the third Tuesday of August), at any time between the hours of A. M. and .... P. M. The undersigned assessors will meet at , in said l , on the .... day of , 18 . . . , at nine o'clock in the fore- noon, to review their assessment, on the application of any person con- ceiving himself aggrieved. Dated, , N. Y., the ... day of 18 Assessor*. 1 Town, village, or tax district. 2 Name place. 3 For villages. 4 For towns. No. 14. Application to reduce assessment. To the assessors of the town of : I hereby apply to you on my own behalf (or on behalf of ) to f reduce the valuation of ' real estate) or (to reduce the valuation of 1 personal estate) as set down in the assessment- roll for the present year. Dated, 18 1. My, his, its. No. 15. Oath of applicant for reduction of assessment . STATE OF NEW YORK, ) sg . COUNTY OF , f I, , do solemnly swear that I will true answers make to such questions as shall be put to me by the assessors of the town of > N. Y., touching the value of my real estate (or the value of the real 272 NEW YORK TAX LAW. estate of ), and the amount and value of my personal prop- erty (or the amount and value of the personal property of ), liable to assessment by them. Sworn to before me, this ) ..day of ,18 i . . . ., Assessor. No. 16. Examination by the assessors . Q. What is your name and residence ? A Q. What reduction do you ask in the valuation of said real estate ? A Q. On what grounds do you ask it ? A Q. When did you acquire it ? A Q. How (by purchase, inheritance, etc.) ? A Q. If by purchase, when did you buy it ? A Q. What did you pay for it ? A *..... Q. What improvements have been made upon it, and at what outlay ? A (Add any further questions the assessors may see fit to ask.) Q. On what grounds do you ask for a reduction of the assessment on said personal property ? A What is the nature of said personal estate (notes, mortgages, bank deposits, accounts, chattels, etc.) ? A Q. How much have you invested in each ? A Q. Who owes you on notes, bonds, mortgages, and on account ? A Q. How much have you on deposit in savings banks ? A. FOEMS. 273 Q. How much have you invested in securities on properties in other States, and .which securities are in your possession or in the possession of other persons residing in this State ? A Q. How much of your personal estate is invested in United States securities or other nontaxable property ? A Q. How much in each ? A Q. What does your indebtedness consist of ? A Q. Whom do you owe, and how much to each ? A Q. Has any of your indebtedness been contracted or incurred in the purchase of nontaxable property or securities ? A Q. If it has, how much ? A Q. Is any portion of it for or on account of any indirect liability as surety, guarantor or indorser ? A Q. If so, how much ? A Q Is any portion of it for or on account of any debt or liability contracted or incurred for the purpose of evading taxation ? A Q. If so, how much ? A Q. How much money, received from pension or bounty money, have you invested iu your personal property, or real estate ? A Q. What is the net value of your personal estate after deducting your total indebtedness and exempt property ? A (Add any other questions that the assessors may think necessary. Dated, , 18 Applicant. As to the foregoing examination, examine carefully chapter III, article II, section 36, and the citations there given. Assessors would do well to have forms 14, IS and 16 printed for the use of each person applying for a reduction of assessment. 35 274 NEW YORK TAX LAW. No. 17. Oath of assessors to assessment-roll. STATE OF NEW YORK, ) ag . COUNTY OF > We, the undersigned, do Beverally depose and swear that we have set down, in the foregoing assessment- roll all the real estate in the tax district in which we are assessors, according to our best informa- tion ; 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 a majority of the assessors have decided to be the full value thereof; and, also, that the said assessment-roll contains a true statement 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 value thereof, according to our best judgment and belief. Assessors. Sworn to before me, this ) .. day of ,18... ) Chapter III, article II, section 37. No. 18. Notice of filing assessment-roll. Notice is hereby given that the assessors of the ' of , N. Y., have completed and verified their assessment- roll for the present year, and the same has been delivered to the * clerk, and the same will remain with such clerk for public inspection during fifteen days from the date of this notice at Dated, , N. Y., the day of ,18 Assessors. 1 Tax district or village. 2 Town or village. 3 Name place. FORMS. 275 No. 19. Certificate as to delinquent assessor. 1 STATE OF NEW YORK, TOWN OF >- ss.: To , Supervisor of the town of , N. T.: We, the undersigned, two of t'-ie assessors of said town, hereby certify that , one of the assessors of said town, has neglected or omitted to perform his duties as such assessor, and that the cause of such omission was Dated, ,18 Assessor*. I To be certified upon assessment-roll. Chapter HI, article II, section 40. No. 20. Affidavit by executor (to be filed with petition for probate). SURROGATE'S COURT . COUNTY: IN THE MATTER OF THE PROBATE OF THE LAST WILL AND TESTA- MENT OF DECEASED. STATE OF NEW YORK, ) gg . COUNTY OF I , being duly sworn, says that he is the executor named in said will. That said decedent died on the day of , 189. . . . That the estimated value of the real estate owned by said decedent at the time of his death is $ ; and the estimated value of his personal property is $ 276 NEW YOKE TAX LAW. That the names of the decedent's heirs at law, their places of resi- dence and their relationship to said decedent are as follows: NAME. Residence. Relationship. That the names of the legatees and devisees under said will, their places of residence, the amount or value of the legacy to each, and the estimated value of any real estate devised therein, are as follows: NAME OF LEGATEE OB DEVISEE. Residence. Amount or value of legacy. Estimated value of devise. Relationship. Sworn to before me, this ) day of , 18. .. f NoTJt. In cases of intestacy an affidavit is not required, all the nceesary facts being stated in the petition for letters of administration. No. 21. Petition for appointment of appraiser, under Section 230, Article X, of The Tax Law. SURROGATE'S COURT . . . COUNTY : IN THE MATTER OF THE ESTATE OF DECEASED. To Hon , Surrogate : The petition of respecfully shows upon information and belief : First. That your petitioner is an interested party in the estate of said , deceased, as FORMS. 277 Second. That the said decedent died on the .... day of , 189.., and that at the time of his death he was a resident of of (or non-resident of this State). Third. That said decedent left a last will and testament, whi^h was duly admitted to- probate on the .... day of , 189 . . , and that It tters testamentary were thereupon duly issued to , and that his post-office address is , [or, That said decedent left no last will and testament, and that letters of administration upon his estate were duly issued to , upon the .... day of ] That the post-office address of said is Fourth. That as your petitioner is informed and believes, the prop- erty of said decedent or some interest therein is subject to the pay- ment of the transfer tax imposed by law. Fifth. That the following are all the persons interested in said estate, and who are entitled to notice of all proceedings herein, including the treasurer of the county of (or the comptroller of the ity of New York). NAME. Relationship or Interest. Post-office addrees. Wherefore, your petitioner prays for the appointment Dpraiser, as provided bv law. * uvav*vV| yv/u.i vwiw&vw appraiser, as provided by law. And your petitioner will ever pray, etc . Dated, ,18.... of an Petitioner. 276 NEW YOEK TAX LAW. STATE OF NEW YORK, ) . COUNTY OF ' , being duly sworn, says, that he has read the foregoing petition, and knows the contents thereof, and that the same is true of his own knowledge, except as to the matters therein stated to be alleged upon information and belief, and that as to those matters he believes it to be true. Sworn to before me, this ) !.. J .. .. day of ,18, No. 22. Order appointing appraiser. SURROGATE'S COURT . . . COUNTY: IN THE MATTER OF THE APPRAISAL OF THE PROPERTF OF DECEASED, SUBJECT TO TAXATION UNDER THE TAXABLE TRANSFER ACT, CHAP. 24, ARTICLE 10, GENERAL LAWS. .189. It appearing to my satisfaction, from papers now on file in the sur- rogate's office of this county, that property left by the above-named is liable to taxation under chapter 24, article 10 of the General Laws of this State: Now, upon application of I do hereby appoint , of , N. Y., appraiser to fix the clear market value of all property of the said , deceased, and to report the sum taxable, names of owners and their several interests, rate of tax and date of death; days' notice by mail of the time and place of such appraisal shall be given by said FORMS. 279 appraiser to the treasurer of the county of and to the following named persons: Surrogate of County. Dated, 189 No. 23. Notice by appraisers. SURROGATE'S COURT COUNTY OF.. IN THE MATTER OF THE APPRAISAL, UNDER THE TAXABLE TRANSFER ACT, OF THE PROPERTY OF > DECEASED. To ; You will please take notice, that by virtue of an order of Hon. , Surrogate of the county of , made and dated the day of 189 . . , pursuant to the provisions of chapter 24, article 10, of the General Laws of the State of New York, I shall, on the day of , 189. ., at in the forenoon of that day, at the office of , No , in the of , N. Y., proceed to appraise at its clear market value, all the property of said , deceased, passing by his last will and testament, or by the interstate Laws of the State of New York, which is subject to the payment of the tax imposed by said law. Dated, the day of , 189. .. Appraiser. 280 NEW YOEK TAX LAW, No. 24. Appraiser's oath. SURROGATE'S COURT COUSTY OF IN THE MATTER OF THE APPRAISAL, UNDER THE TAXABLE TRANSFER ACT, OF THE PROPERTY OF DECEASED. STATE OF NEW YORK, ) gg . COUNTY OP f , being duly sworn, says that he will faithfully and fairly perform the duties of appraiser of the property of , deceased, pursuant to the order of Hon. , Surrogate in the above entitled matter, dated, the day of , 189 . . . . , and make a just and true report therein according to the best of his understanding. Sworn to before me, this ) day of , 189... f No. 25. Petition by district attorney for citation. SURROGATE'S COURT COUNTY OP : IN THE MATTER OF THE APPRAISAL, UNDER THE TAXABLE TRANSFER ACT, OF THE PROPERTY OF DECEASED. To the surrogate of the county of .* The petition of , of in said county, respectfully shows, upon information and belief: First. That your petitioner is the district attorney in and for the said county of 281 Second. That at , in said county, on or about the day of , 189 . . . , one , a resi- dent of said county, died leaving a last will and testament, which was duly admitted to probate on the day of , 189. ., and letters testamentary were thereupon duly issued to (or died intestate, and letters of administration upon his estate were duly issued to upon the day of , 189 . . ). (or that no letters testamentary or of administration have been issued on said estate.) That the post-office address of said is Second. That said decedent died seized or possessed of property within this State or subject to its laws, of the value of $500 or over; and that the same or some portion thereof is subject to the tax im- posed by chapter 908 of the Laws of 1896. Third. That the treasurer of the county of (or comp- troller of the city of New York), has notified your petitioner, in writing, of the neglect or refusal of the persons interested in said property, and who are liable to pay said tax, to pay the same, and that no part thereof has been paid, but that the same remains wholly due and unpaid. Fourth. That the following are all of the persons interested in said estate, and who are entitled to notice of all proceedings herein, includ- ing the treasurer of the county of (or the comptroller of the city of New York.) NAME. Relationship or Interest. Post-office address. Wherefore your petitioner prays that a citation issue to all the per- sons interested in said estate, or liable to pay such tax, and to said county treasurer (or comptroller) to appear before this court on a day 36 282 NEW YOEK TAX LAW. to be designated therein, and show cause why the said tax should not be paid. Dated, the day of , 189 ... (Verification as in No. 21.) No. 26. Citation. The People of the State of New York, by the grace of God free and independent : To , the widow, legatees, next of Mn, heirs-at-law, and persons interested in the estate of , late of the of , in the county of , deceased, greeting : You are hereby cited and required to appear before the surrogate of our county of , in the surrogate's court, on the .... day of , 189. ., at ten o'clock in the forenoon of that day, at the surrogate's office, in the jf , then and there to show cause why the tax imposed upon the transfer of property, by chapter 908 of the Laws of 1896, should not be paid upon the transfer of property to you under the will of (or as the next of kin of) , deceased, and why an appraisal of such property should not be had, according to law. And if any of the afore- said persons are under the age of twenty -one years, they will please take notice that they are required to appear by their general guardian, if they have one, and if they have none, that they appear and apply for the appointment of a special guardian, or in the event of their neglect or failure to do so, a special guardian will be appointed by the surro- gate to represent and act for them in the proceedings for the determina- tion of said transfer tax. In testimony whereof, we have caused the seal of the surrogate's court, of the county of , to be hereto affixed. [L. s.] Witness, Hon , surrogate of said county, at the of , this .... day of , in the year of our Lord one thousand eight hundred and ninety- Clerk Surrogate's Court. FOEMS. 28-3 No. 27. Report of appraiser. SURROGATE'S COURT COUNTY OP.. IN THE MATTER OF THE APPRAISAL, UNDER THE TAXABLE TRANSFER ACT, OF THE PROPERTY OF DECEASED. To the Surrogate's Court, county of : I, the undersigned, who was on the day of 189. ., appointed appraiser under and in pursuance of the act in relation to taxable transfers of property, by an order which is hereto attached, respectfully report: first. That forthwith after my said appointment I gave notice, a copy of which is hereto attached, by mail, postage prepaid, to all per- sons known to have or claim an interest in any property of said decedent, subject to the tax imposed by said law, and to the following named persons, being those named by the surrogate in the said order, of the time and place where I would appraise the property of , deceased, subject to the payment of said tax, to- wit : the treasurer of the county of (or the comptroller of the city of New York). Second. I further report that at the time and place in said notice stated, to- wit: on the day of 189. ., at in the of , N. T., after having taken my oath of office, which is herewith filed, I took the evidence of such witnesses as I thought necessary, under oath, concerning the property of said , deceased, and as to the value thereof, and I have appraised the same at its fair market value. Third. That upon the said hearings there were the following appearances : The executors by That I took the depositions in writing of the several witnesses examined, which depositions are hereto annexed. NEW YORK TAX LAW. Fourth. That said , deceased, died on at Fifth. That the clear market cash value of the estate of said , the owners thereof, and tax are as follows : Whole estate $ .... Debts, expenses, etc Balance taxable $ .... Amount of tax .... OWNER. Amount. Rate. Tax. I, All of which is respectfully submitted this day of , 189.. - Appraiser. I have been actually and necessarily employed in such appraisal .... days. My actual and necessary traveling expenses are $ The fees paid witnesses herein are Total expenses $ Dated, the day of 189 .... > Appraiser. FOEMS. 285 No. 28. Surrogate's determination SURROGATE'S COURT . . . COUNTY: IN THE MATTER OF THE PROPERTY OF , DECEASED, SUBJECT TO TAXATION UNDER } N. Y. THE TAXABLE TRANSFER ACT, CHAPTER 24, ARTICLE 10, GENERAL LAWS. The report of heretofore appointed by me appraiser to fix the clear market value of the property of , deceased, subject to any tax imposed by the Taxable Transfer Act, chapter 24, article 10, General Laws, having been filed in the office of the surrogate of said county, on the .... day of , 189 Now, after reading the said report and the other proofs relating to said estate before me, I do hereby determine the cash value of the said estate, subject to said tax, and, the amount of tax to which the same is liable, to be as follows, viz. : Cash value of whole estate subject to tax $ Tax to which same is liable . . Separate interests are assessed and taxed as follows, viz. : Legacy, interept or share of $ . Amount of tax thereon . Legacy, interest or share of Amount of tax thereon . Interest on said tax is payable at the rate of .... per cent, per annum, from . . . ., 189. . . ., to the date of payment, unless paid within eighteen months from the last-mentioned date, but if paid within six mouths from said date, the discount of five per cent, shall be allowed. Surrogate of County. 286 NEW YOKK TAX LAW. No. 29. Notice of surrogate's determination. SURROGATE'S COURT COUNTY OF . . . : N THE MATTER OF THE APPRAISAL, UNDER THE TAXABLE TRANSFER ACT, OF THE PROPERTY OF DECEASED. To : You will please take notice that by virtue of an order made by me the surrogate of the county of , and dated the . . . day of 1 89 . . , pursuant to the provisions of chap- ter 24, article 10, of the General Laws of the State of New York, I have determined that the cash value of the estate of which , deceased, died seized and possessed is the sum of $......; and have determined that the value of the interest to which you are entitled therein is the sum of $ The tax which your said interest is liable to pay is the sum of Interest on said tax is payable at the rate of per cent, per annum, from ,189 . . , to the date of payment, unless paid within eighteen months from the last-mentioned date, but if paid within six months from said date, the discount of five per cent, shall be allowed. Dated, the .... day of , 189 .... Surrogate of County. FORMS. 287 No. 30. Petition to obtain certiorari to reduce assessment. SUPREME COURT COUNTY OP.. . : JOHN DOE against RICHARD ROE, JOHN JONES AND THOMAS JOHNSON, AS ASSESSORS OF THE TOWN OF FLEMING, COUNTY, N. Y. To the Supreme Court : The petition of respectfully shows to the court: That your petitioner is (a resident of said town of Fleming, etc., or a corpo- ration, etc.), and that said Richard Roe, John Jones and Thomas Johnson are, and for some time have been, the assessors of the town of Fleming, county, N. Y , and that they have been duly elected, and have qualified, and are acting as such assessors. That, in the performance of their duties as such assessors, they have prepared an assessment- roll for the purposes of taxation in and for said town of Fleming, for the year 1895, and have finally completed the said assessment-roll, and that they duly verified the same on or about the day of August, 1895, and deposited the said roll with the town clerk of said town of Fleming on that day, and posted the notices thereof as required by law. Your petitioner further shows, upon information and belief, that upon said roll the said assessors have assessed to your petitioner real estate (describing it), and that the valuation placed thereon in said roll by said assessors is the sum of $ That said real estate consists of (a farm, or etc.) And your petitioner, upon information and belief, alleges that said assessment of said real property is erroneous by reason of overvaluation and inequality, in that the said valuation thereof is made at a higher proportionate valuation than that of the other real estate in said town, made upon the same assess- ment-roll, and that your petitioner is or will be injured by said erroneous and unequal assessment. That the assessment of said real f htate assessed to your petitioner upon said roll has been made, and is, at a valuation exceeding the true value thereof, as your petitioner is informed and believes. That the assessment on said roll of a large YOBK TAX LAW. proportion of the real estate owned by and assessed to other owners in said town has been and is made at a less valuation than the full and true value thereof, and that said assessment is unjust and unequal, as your petitioner is informed and believes. Your petitioner further shows that he is assessed upon said assessment- roll for the sum of $ , personal property. That said assess- ment is unlawful, erroneous and unequal, in that he is assessed at a greater proportionate valuation for said property than other owners of the same kind of personal property are assessed upon said roll (or in that your petitioner is not liable to be assessed for any real and per- sonal property, or for a greater amount of real and personal property than the sum of $ ), and that your petitioner is or will be injured by said unlawful, erroneous and unequal assessment, and it will compel him to pay more than his just proportion of the aggregate tax. Your petitioner further shows that upon the day upon which the said assessors met to hear applications for the reduction of assessments, to-wit: upon the .... day of August, 18...., and while the srid assessors were in session, your petitioner appeared before said assessors and complained of said assessment, and requested said assessors to reduce the same, and was ready and willing to submit to such examina- tion as said assessors required, and was examined on oath by said assessors, and that said assessors neglected and refused to reduce said assessment. That no previous application for a writ of certiorari to review the said assessment has been made by your petitioner. Wherefore your petitioner prays that a writ of certiorari be issued out of this court, directed to said assessors, to review the said assess- ment of said (real, or personal property, or both) assessed to him upon said assessment-roll, on the grounds set forth in this petition, and that said writ of certiorari prescribe the time within which the said assess- ors shall make their return thereto; to the end that such assessment of said property, if found by the court to be erroneous, may be corrected and be made to correspond to the assessment of other property on the same roll (or to the end that a reassessment of said property of your petitioner may be ordered), and for such other or further relief in the premises as to the court may appear to be just and proper. Dated, , 18. ... > Petitioner, FOEMS. 289 STATE OF NEW YORK, ) e , > oo. . COUNTY OF , John Doe, being duly sworn, says that he is the petitioner in the foregoing petition named, that he has read the same and knows the contents thereof, and that the same is true of his own knowledge, except as to the matters therein stated to be alleged upon information and belief, and that as to those matters he believes it to be true. Sworn to before me, this . . . . ) day of ,18.. J No. 31. Writ of certiorari. SUPREME COURT COUNTY OP . JOHN DOE agairmt RICHARD ROE, JOHN JONES AND THOMAS JOHNSON, AS ASSESSORS OF THE TOWN OF FLEMING, COWNTY. N. Y. To Richard Roe, John Jones and Thomas Johnson, assessors of iht town of Fleming, county, N. T~. : Whereas, we have been informed by the petition of John Doe, that such proceedings have been had and taken by you, said Richard Roe, John Jones and Thomas Johnson, as assessors of the town of Fleming, county of , N. Y., that in the discharge of your duties as such assessors, you have prepared an assessment- roll of the real and per- sonal property in the said town for the purposes of taxation in and for said town for the year 1895, and that you completed and verified the same on or about the day of August, 1895, and deposited the same with the town clerk of said town on said day, and posted due notices thereof as required by law ; and which petition shows that there has been and is assessed to said petitioner (describe the lands or perconal property, or both) ; and which said petitioner further alleges that 37 i90 NEW YORK TAX LAW. a. id assessment of said j-roperty is erroneous by reason of overvalua- tion, and that it is also unequal (and unlawful) in that the assessment of the property of the petitioner upon said roll is and has been made at a higher proportionate valuation than the other real and personal property in said town, on the same roll, by you said assessors; and that the assessment of the petitioner's property on said roll has been and is made at a valuation exceeding its true value, and that the assessment on said roll of a large proportion of the real and personal property owned by others in said town has been and is assessed by you at a much less valuation than the full and true value thereof (or that said petitioner is not liable to be assessed for any real or personal property, or is not liable to be assessed for a greater amount of real or personal property than the sum of $ ). And it further appearing that said petitioner duly appeared before you, said assessors, at the time appointed by law, and published by you, said assessors, for the hearing of complaints against said assess- ment-roll, and before the completion of said roll, and requested said assessors to reduce said valuation and assessment, and did and performed, and was ready to do and perform all things which said petitioner was then required by law to do, and that you refused and have neglected to reduce said valuation and assessment, and that by reason thereof the said petitioner is or will be aggrieved and injured, and will be com- pelled to pay more than his just proportion of the aggregate tax of said town for said year: Now, therefore, pursuant to the provisions of chapter 908 of the Laws of 1896, providing for the review and correction of erroneous assessments, we do command you and each of you that you certify and return to us at a Special Term of this court to be held in and for the county of at the court-house in the city of , on the day of ,18...., at the open- ing of court on that day, a certified and sworn copy of said assess- ment-roll, as made by you, and filed with the town clerk of said town, and of the whole thereof, and any and all other papers appertaining to said assessment, and all other actions and proceedings appertaining thereto, and which will show whether in making the said assessment any rule of law affecting the rights of the said petitioner has been vio- lated to the prejudice of said petitioner, and whether said assessment on said roll of said (real, personal, or both) estate, assessed to said petitioner, has been and is made at a sum which is an overvaluation, and which is greater than the true value thereof, and whether said assess- ment has been and is made at a higher proportionate valuation than the FORMS. 291 other real and personal property, or either of them, on the same roll, by the same officers; and that you also certify and return at what percent- age of valuation you assessed on said roll the real property other than that assessed to the petitioner, and at what percentage of valuation you assessed the personal property in said town appearing on said roll; and all other things and matters touching and concerning the same, so that our said court may cause to be done that which of right and according to law ought to be done; and have you then and there this writ. Witness, Hon , one of the justices of the Supreme Court in and for the judicial district, at chambers at the city of , N. Y., this .... day of , 18 .... Upon the application of , Esq., attorney for the peti- tioner, , dated the .... day of , 18 . . , and the petition of said , dated and verified the day of , 18.., I hereby allow the within writ of certiorari to issue this.... day of , 18 . . , at the chambers of the Supreme Court. Justice of the Supreme Court, No. 32. Return of assessors to the writ of certiorari. SUPREME COURT COUNTY OF . ..: JOHN DOE against RICHAUD ROE, JOHN JONES AND THOMAS JOHNSON, AS ASSESSORS OF TBE TOWN OF FLEMING COUNTY, N. Y. To the Supreme Court: In obedience to the writ of certiorari issued in the above-entitled action, and which is hereto annexed, we, the undersigned assessors of the town of Fleming, in the county of , do hereby certify and return: That between the first day of May and the first day of July last past, we proceeded to ascertain and set down, according to law and by 292 NEW YORK TAX LAW. diligent inquiry, and the best information which we could obtain, the names of all of the taxable inhabitants in said town, and also all of the taxable real and personal property within said town. That in the month of July last we sat as a board of assessors, and set down in four separate columns, according to the best information obtainable by us, the names of all of the taxable inhabitants of the town, the quantity of lind to be assessed t) each person, the full value of such land, according to the definition of the term "land," as given in chapter 908 of the Laws of 18 ;Q, and the full and true value of all of the taxable personal property owned by each person in said town, after deducting the just debts owing by him and property exempt by law from taxation ; and that we also set down in said roll the lands of nonresidents in a separate part thereof. That in so doing we set down in said roll the lands (or personal property, or both) owned by said , the petitioner, putting the same down in the portion of said roll containing the taxable inhabitants of said town, and their property. 1 That said , the petitioner, did not furnish or deliver to us the statement required by law, nor any statement relating to its property, and the value thereof; and that in making said assess- ment we were compelled to rely and act entirely upon our own judg- ment, and the best information which we could obtain. That the valuation at which we assessed the property of said petitioner is the sum of $ That we made a fair copy of said assessment-roll, and deposited the same with John Jones, one of our number, on the day of , 18. ., and gave the notice required by law, and that we would meet on the third Tuesday of August, 1895, at the time and place in said town specified in said notice, to review our said assessment, and stating that the said copy had been so deposited, and specifying the place where the same could be seen and examined in the meantime. A copy of said notice is hereunto annexed: That on said third Tuesday of August, and at the time and place speci- fied in said notice, we met for the purpose of reviewing our said asses- - ment; that said , the petitioner, failed to appear before us on that day, and make a demand for the reduction of his said assessment, (or that the said appeared before us on that day, but refused t- raubmit to or to sign the examination as to his property, made by us, or the said petitioner submitte I to an examination, by us, which is herewith returned and which failed to satisfy us that he was entitled FORMS. 293 to the reduction in his assessment claimed by him, or to any reduction thereof, or otherwise, as the facts may be). That in making and fixing said assessment we were guided by our personal knowledge, experience and judgment, as residents of said town for many years, and by information obtained from other residents and t ixpayers of said town in response to inquiries made for the purpose of obtaining information as to the actual value of the property assessed in said town, but that after obtaining such information we relied upon our own judgment in fixing the value of all said property. That after the completion of said assessment, and on the day of August, 1895, we verified said roll, and filed the same with the town clerk of said town, and postt-d notices thereof as required by law. We deny that the assessment of the petitioner's real (or personal, or both) estate is unequal, and at a much higher rate than the assessed valuation of the other real and personal estate situate in the said town, and we allege that such assessment is fair, equal, and at the same rate of valuation as the other property assesse i on said roll in the said town. That the whole of the taxable real and personal property in said town is assessed at the fall and true value thereof as required by law, as said assessors verily believe That the assessment of the property of the petitioner is not unequal, or at a higher proportion of valuation than other real and personal property appearing upon said roll. That the petitioner is in nowise aggrieved by said assessment, and will thereby be required to pay only his just and fair proportion of the taxes to be levied upon the property in said town. That the number of acres assessed in said town is , and the total assessed val- uation of said real estate is $ That the value of the personal property assessed is $ That we have returned herewith all of the papers and documents in our possession relating to the said assessment of said real and personal property in said town. Wherefore we, the said assessors, pray that the said writ of certiorari be quashed or dismissed, with costs against the petitioner. Dated, ,18 Atsessors. 1. Insert only in case of corporation. (Add verification as in No. 80.) 294: NEW YOKE TAX LAW. No. 33. Notice to town clerk of beasts impounded as strays, etc. To the town chrk of the town of , W. Y., and to whom it may co> cern: Please to take notice that I have certain (horses, cattle, sheep, swine, or other beasts) upon my inclosed land (or that I have found [name them] on land owned [or occupied] by me, doing damage), and that such beasts have not come upon said lands from adjoining lands where they are lawfully kept, by reason of my refusal or neglect to make or maintain a division fence, required of me by law. That the said beasts came upon said lands on the day of , 18 . . . . , and are more particularly described as follows (describe them particularly). I claim a lien on said beasts for the damages, charges and costs to which I am by law entitled. My residence is , N. Y. Dated, , 18.... No. 34. Notice to owner of fence viewers' meeting. To , owner : Please to take notice that the fence viewers of the town of , N. Y., will meet on the day of , 18. . . ., at . o'clock . . M., at (name place) in said town, to determine the damages claimed by to have been done to him by certain beasts owned by you, and which have been impounded as strays, and all such other matters relating thereto as may lawfully be brought before them at that time. Dated, , 18 Yours, etc., Fence Viewers. FORMS. 295 No. 35. Certificate of fence viewers of damages, etc. STATE OF NEW YORK, ) v ss. : TOWN OF ) We, the undersigned, two (or three as the case may be) of the fence viewers of the town of , N. Y., hereby certify that we have examined into the matter of the damages, charges, costs and fees between , claimant, and , the owner of certain beasts, which have been impounded as strays doing damage, and we do hereby determine that the said claimant is entitled to be paid the following sums, to- wit: Damages $ Charges , , Costs and fees . Total , $ Or (same as above to and including the word " damage "), and we do hereby determine that the claimant's lien is not enforceable. Dated, ,18 Fence Viewers. STATE OF NEW YORK, TOWN OF . No. 36. Notice of sale of strays by fence viewer. ( ss. : Notice is hereby given that on the day of , 18 . . . ., at (name place in the town), I will sell at public auction to the highest bidder the following described beasts, which have been impounded by as strays (insert particular description of the beasts). Dated, ,18 Fence Viewer. NEW YOKK TAX LAW. No. 37. Damages for sheep killed or injured ; certificate of fence viewers. OUNTY 'U.: TOWN or ) , of said town, having applied to us, two fence viewers of said town, to appraise the value of certain sheep, alleged to have been killed or injured by dogs, and the amount of damage thereby sustained by him, pursuant to law, and having this day inquired into the matter and examined witnesses in relation thereto, we do hereby certify : That the number of sheep killed is ; that their value immediately before being killed was $ , and that their value after being killed was $ That the number of pheep injured is . . . ; that their value immediately previous to being injured was $ , and that their value after being injured was $ That we are satisfied said sheep were so killed and injured only by dogs, and in no other way, and that said has suffered damages thereby in the sum of $ , in addition to $ , our fees, which he has paid to us. Dated, , 189... Fence Viewers. No. 38. Affidavit of owner of sheep killed or injured. STATE OF NEW YORK, | gg . COUNTY, f , being duly sworn, says he is the owner of the sheep killed and injured by dogs and mentioned in the fore- going certificate of the fence viewers; that he has made diligent effort and has been unable to discover the owner or possessor of the dog or dogs by which such damage was done, and has failed to recover the value of the sheep so killed or injured against such owner or possessor of such dogs or any other person, and has not been compensated therefor. Sworn to before me, this day of ,18, Justice of the Peace of the town of FORMS. 297 No. 39. Order for payment of damages. To , /Supervisor of the town of .* Please pay to , or order, $ , on account of damages for sheep killed and injured, as appears by certificate of fence viewers, dated 18 . . ., and now on file with the town clerk, out of any moneys which shall come into your hands from taxes assessed upon dogs. Dated, , 18.... Town Auditors. NOTE. Town boards should have Nos. 37, 88 and 39 printed on one blank, for the use of the fence viewers and auditors. No. 40. Notice to owner to kill dog. To : SIB: Take notice that injury has been done to my sheep by a dog owned by jou, to- wit: (describe dog); that said dog killed (or chased and worried) my sheep on the day of , 18. ., and you are hereby required to kill said dog. Dated, , 18 Yours, etc., No. 41. Division fence; certificate of fence viewers. COUNTY OF OF j ) A dispute having arisen between ........ and ........ , owners of adjoining lands, situated in said town of .......... , concerning the liability of ............ to maintain a division fence (or concerning 38 298 NEW YORK TAX LAW. the proportion or particular part of the fence to be maintained by ), and the said having chosen } and the said having chosen , two of the fence viewers of said town (or the said having neglected after eight days' notice to make such choice, the said has chosen. ........ another fence viewer of said town); and the parties interested having had reasonable notice of all the proceedings done and had in this matter: Now, after examining the premises, and having heard the proofs and allegations of the parties, we, the undersigned, have agreed upon and do hereby make our determination and decision of the matter, as fol- lows, to- wit: (or the said and being unable to agree, we selected , another fence viewer of said town, to act with us). The said fence is described as follows (insert description of the fence). The proportion of said fence to be maintained by said is (insert proportion) or (the proportion and particular part of said fence to be maintained by said is (insert proportion and description of his part). The amount of our fees is $ Dated, , 18... . fence Viewers. No. 42. Appraisement of damages for insufficient fence. COUNTY OF, TOWN or :\ Complaint having been made to us, two of the fence viewers of the town of by that he has suffered damage by reason of the neglect or refusal of to contribute to the erection or repair of a division fence, (or by reason of the neglect or refusal of to make and maintain his proportion of a division fence) ; we have examined the premises, and have heard the proofs and allega- tions of the parties, and do hereby find and decide that the said is liable to pay to the said as damages, by reason of his neglect or refusal to contribute to the erection of said fence the sum of $ ; (or by reason of his neglect or refusal to make and FORMS. 299 maintain his proportion of such division fence), or (we ficd and deter- mine that the said is not liable to pay to the said any damages in the matter.) Dated, ,18 Fence Viewers. No. 43. Request to adjoining owner to build or repair fence. To : Please to take notice that the division fence between the lands owned by us in the town of , N. Y., is out of repair, and. that you are hereby requested to build or repair your proportion thereof; and that in case of your neglect or refusal so to do within one month from the time of the service of this notice upon you, the undersigned will do so at your expense. Yours, etc., Dated, , 18 No. 44. Determination of fence viewers ; drainage of agricultural lands. COUNTY OP , ) TOWN OP f Application having been made to us in writing by all the persons interested in the drainage of certain agricultural lands situated in said town, and hereinafter described, to hear and determine the matters in difference between said owners, pursuant to the provisions of chapter 310 of the Laws of 1891; and having viewed the premises and lands included within the area of the proposed drainage, and having given every party interested an opportunity to be heard; Jwe, the fence viewers of said towns, do find and determine the matters in difference, as follows, to-wit : We find that (here set forth the findings.) Dated, , 18 Fence Viewers. 1 If justices of the peace, change accordingly. 300 NEW YORK TAX LAW. No. 45. Report of collector of unpaid tax on personal property. STATE OF NEW YORK, \ COUNTY OP , > *.: TOWN OF ) To the assessors of the town of . . . . , N~. Y. : I, , collector of the said town of , hereby report to you, as required by law, that , a resident of said town, is assessed for personal property upon the assessment-roll of said town, for the year 18 . . . . , in the pum of $ , and that the tax thereon, including the percentage allowed to the collector by law, is the sum of $> That said has neglected and refused to pay said tax, and that the same is and remains wholly unpaid and uncollected, and that there are no goods and chattels in his possession upon which the same may be levied by distress and sale, according to law. That I have reason to believe that he has debts, credits, choses in action, and other personal property, not taxed elsewhere in this state, and upon which levy can not be made according to law. Dated, , 18.... Collector. No. 46. Petition to Supreme Court by assessor to enforce payment of tax. STATE OF NEW YORK, ) SUPREME COUBT. \ IN THE MATTER OP THE APPLICATION OP , ONE OF THE ASSESSORS OP THE TOWN OP COUNTY OP , TO COMPEL TO PAY A TAX AS- SESSED UPON His PERSONAL PROPERTY IN THE YEAR 18. . To the Supreme Court: The petition of your petitioner respectfully shows that he is one of the assessors of the town of , N. Y. That , a resident of said town, is assessed upon the assessment-roll of FORMS. 301 said town for the year 18...., for personal property, in the sum of $ , and that the amount of the tax thereon is the sum of $ That the collector of said town has duly reported to the assessors of said town that the said has neglected and refused to pay the said tax, and that the same remains wholly uncollected and unpaid, and that there are no goods and chattels in the possession of said upon which the same may be levit d by distress and sale, according to law ; and that he has reason to believe that the said has debts, cred- its, choses in action, or other personal property not taxed elsewhere in this State, and upon which levy can not be made according to law. That said report of said collector is hereto annexed. Wherefore, your petitioner prays that the payment of the said tax be enforced by this court, as by law in such cases made and provided. And your petitioner will ever pray, etc. Dated, , 18 (Add verification as in No. 30.) No." 47. Certificate of apportionment of railroad property among school districts. STATE OF NEW YORK, ) gg . TOWN OF ) We, the undersigned, the assessors of the town of , N. Y., do hereby apportion the valuation of the property of each and every railroad, telegraph, telephone and pipe-line company as appears upon the assessment lists of said town for the year 18 . , among the sev- eral school districts of said town, as follows : District No. 1. Lehigh Valley railroad miles of main track $ miles of side track miles of switches depots (Other property itemized) Total . 302 NEW YOEZ TAX LAW. Western Union Telegraph Co. : poles , miles of wire, etc Total Dated, , 18.... Assessors. NOTE. The total valuation of the property of each company in all the dis- tricts must equal the valuation of tne company on the town assessment-roll. This certificate should be made out and filed with the town clerk each year. No. 48. Bond of village collector. Know all Men by these Presents, That we, ...... , and ....... and ........ , all of ........ , ........ county, N. Y., are held and firmly bound unto the said village of ........ , in the sum of : $ ...... , to be paid to the said village of .......... , or to its properly consti- tuted authorities. For which payment well and truly to be made, we liiiid ourselves and our heirs, executors and administrators, jointly and severally, and firmly by these presents. Sealed this ...... day of .......... , 18 ____ The condition of this obligation is such that if the above bounden .............. , who has been s .......... collector of taxes of the village of .......... , N. Y., and has taken and filed the oath of office required by law, shall faithfully execute the duties of the office of col- lector of taxes of the village of ......... , and shall account for and pay over on demand all money received by him by virtue of his said olice, and shall turn over and account for any and all property of said \illage coming into his hands as such collector of taxes without fraud or delay, then the preceding obligation is to be void ; otherwise to remain in full force and virtue. In witness whereof, we have hereunto set our hands and seals the day and year first above written. ....................... , [L. s.] 1 Twice the amount of the tax. 2 Elected or appointed, as the case may be. FOBMS. 303 STATE OF NEW YORK, COUNTY OF VILLAGE OF On this day of , 18 . . . . , before me personally appeared , , , to me known to be the same persons described in and who executed the foregoing instru- ment, and they severally acknowledged to me that they executed the same. STATE OF NEW YORK, ^ COUNTY OF > ss.: VILLAGE OF ) and , being duly and severally sworn each for himself says : the said , says he is a resident and freeholder within the said county of , and that he is worth the sum of $ , over and above all the debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale under an execution ; and the said , says he is a resident and freeholder within the said county of , and that he is worth the sum of $ , over and above all the debts and liabilities which he owes or has incurred, and exclusive of property exempt by law from levy and sale under an execution. Subscribed and sworn to before me, ) this .... day of , 18 ... ) No. 49. Town collector's bond. JZhow all Men by these Presents, That we , collector of the town of , county of , and all residents and freeholders of said county, as his sureties, are held and firmly bound unto the supervisor of the town of , in 304 NEW YORK TAX LAW. said county of , in the penal sum of $ , to be paid to the said supervisor, his successor or successors in office, attorney or asbigns; for which payment well and truly to be made, we jointly and severally do bind ourselves, our heirs, executors and administrators, firmly by these presents. As witness our hands and seals, this day of , in the year one thousand eight hundred and ninety- Ttie consideration of the above obligation is such, That if the above bounden , , who hath been duly chosen collector of the said town of , shall well and faithfully execute his duties as such collector, then the above obligation to be void, otherwise to remain in full force and virtue. [L. s.] [L. 8.1 [L. s.] [L. 8.] STATE OF NEW YORK, ^ COUNT* OF , > ss.: OF , * On this day of , 189 . . , before me personally appeared , collector of the town of , and , his sureties, to me known to be the same persons described in, and who executed the within instrument, and severally acknowledged the execution thereof. STATE OF NEW YORK, COUNTY OF , . OF . each being duly sworn, doth depose and say, that he is a freeholder within the county of , and is a surety named in the foregoing bond of , collector of the town of ; that FOEMS. 305 he is worth in property, not exempt from execution, over and above his debts and liabilities, the sum of money set opposite his name. $.. Severally sworn to by each of the above deponents, | before me, this day of , 189 .. ' I approve of the sureties of the within bond. Dated the day of . , 189. . Supervisor, Town of No. 50. Town collector's bond for dog tax. Know all Men by these Presents, That we , collector of the town of , county of , and as his sureties, are held and firmly bound unto the supervisor of the said town in the penal sum of $ , to be paid to the said super- visor, his successor or successors in office, attorney or assigns; for which payment well and truly to be made, we jointly and severally do bind ourselves, our heirs, executors and administrators, firmly by these presents. As witness our hands and seals, this day of , in the year one thousand eight hundred and WHEREAS, The said collector is charged with the duty of collecting the tax levied and imposed upon dogs in the said town, in the year 189. ., and of paying the same to the supervisor of the said town. The condition of the foregoing bond is such that if the said col- lector shall faithfully execute his duties as such collector, as provided 89 306 NEW YORK TAX LAW. by chapter 686 of the Laws of 1892, and shall pay all moneys so col- lected to the supervisor of said town, then the said bond shall be void, but otherwise shall be and remain in full force and effect. ............................ [1*8.] ............................ I 1 **-] STATE OF NEW YORK, ^ COUNTY OF ........ , > ts. : ........... OP ........... , * On this ....... day of .......... , 189. ., before me, personally appeared .............. , collector of the town of ............ , and ............... . ................................ , his sureties, to me known to be the same persons described in, and who executed the within instrument, and severally acknowledged the execution thereof. STATE OF NEW YORK, COUMTT OF , \-89.; . OF . each being duly sworn, doth depose and say, that he is a freeholder within the county of , and is a surety named in the foregoing bond of , collector of the town of ; that he is worth in property, not exempt from execution, over and above his debts and liabilities, the sum of money set opposite his name. Severally sworn to by each of the above deponents, ) before me, this day of , 189 .. i FORMS. 307 I hereby approve the within bond and the sureties therein. Dated the day of , , 189 .. Supervisor, Town of NOTE. Some boards of supervisors require an additional bond for the dog tax, and, although it seems to be unnecessary, it is included here. . , in said No. 51. Town collector's warrant. STATE OF NEW YORK ? ) u . COUNTY OF , } To collector of the town of county : You are hereby commanded to collect from the several persons named in the assessment-roll hereunto annexed, the several sums men- tioned in the last column in each page thereof, opposite to their respective names; and you are hereby authorized, in case any of them shall refuse or neglect to pay such sum or sums, to levy the same by distress and sale of his, her or its goods and chattels. And you are hereby directed and required out of the moneys so collected to pay : To the commissioner of highways of the said town, the sum of ...... . dollars and cents. To the overseer of the poor of the said town, the sum of dollars and cents. To the supervisor of the said town, the sum of , . . dollars and cents. Highway Commissioner * Highway Commissioner, del. highway tax f Highway Commissioner scra- per tax Overseer of the poor County treasurer Total $ To the tr -asurer of the said county, dollars and 308 NEW YORK TAX LAW. cents, the residue of the said moneys so to be collected (exclusive of dog taxes). And you are further commanded to collect (in the same manner as the said other taxes are directed to be collected) from the several per- sons named in the said roll as owning or harboring any dog or bitch, the sum set opposite their respective names, and to pay the same to the supervisor of the said town, first retaining therefrom a commission of ten per cent, upon all sums so collected by you for dog taxes, for your fees; and if any person duly assessed for a dog or bitch shall refuse or neglect to pay the tax so assessed, within five days after demand thereof, you are hereby required to kill the dog or bitch so taxed. (L. 1892, chap. 686, 113.) And you are required to make all the payments hereinbefore speci- fied on or before the first day of February next ensuing the date thereof. And for so doing this shall be your warrant. Witness the hands of the chairman and clerk of the board of supervisors of the county of , at the [L. s.] of , this day of December, in the year of our Lord, one thousand eight hundred and ninety - under the seal of said county. Chairman. Cltrk. No. 52. Village collector's warrant. STATE OF NEW YORK, j COUNTY OF > s*.: VILLAGE OF ) To the Collector of the Village of , JVI Y. : You are hereby commanded to collect from each and every person n the foregoing assessment-roll and tax-list named the sum of money s* t opposite his, her, its or their name, and mentioned in the last column on each and every page thereof, and your fees allowed by law for the collection thereof, in addition thereto; and within sixty days after the date hereof to return this warrant and said roll, unless the time there- for shall be duly extended; and to pay the amount so collected by you thereon into the hands of the treasurer of said village. FOEMS. 309 And if any person in said assessment-roll and tax-list named shall neglect or refuse to pay the said sum of money, so as aforesaid set opposite their name, after demand thereof, you are hereby further authorized and commanded to levy the same by distress and sale of his, her, its, or their property, goods or chattels, together with the costs and charges of said distress and sale, according to law. In witness whereof the board of trustees of said village have caused these presents to be signed by the president and clerk of said village, by a resolution passed by said board of trus- tees at a meeting thereof, duly held on the .... day of , 18 . . . ., and have caused the corporate seal of said village to be hereunto affixed. Dated, ,18.... [L. s.] Village President. > Village Clerk. No. 53. Town collector's notice of receiving warrant. Notice is hereby given to the taxable inhabitants of the town of , in the county of , N. Y., that I, the under- signed, the collector of taxes of said town, have received the warrant for the collection of the taxes for the present year; and that I will attend at 1 , in said town on < 'days in each week for thirty days from this date, from nine o'clock in the morning till four o'clock in the afternoon, for the purpose of receiving payment of taxes. Notice is further given that if any person duly assessed for a dog shall refuse or neglect to pay the tax so assessed within five days after demand thereof, I am commanded by said warrant to kill the dog so taxed. Dated, ,18.... Collector. 1 Name one or more places. 2 Designate the days at each place. 310 NEW YORK TAX LAW. No. 54. Village collector's notice (under the General Act). Notice is hereby given to the taxable inhabitants of the village of , N. Y., that I, the undersigned collector of taxes of said village, have received the warrant for the collection of said taxes for the present year; and that I will attend at ' , in said village, on days, for the purpose of receiving payment of such taxes. Taxes paid within fifteen days from the date of this notice will be received at one per cent.* Dated, ,18.... Collector. 1 Name place. 2 Must be at least three days, within the fifteen days from the date of notice. 3 Notices must be posted in five public places twelve days before the expiration of the fifteen days (Laws of 1870, chap. 291, title V, 6). 311 H Pu 1-4 Ul tn o h U o u rt h 1 312 NEW YORK TAX LAW. No. 56. Collector's notice of sale of goods to satisfy tax. Notice is hereby given that I, the undersigned, the collector of taxes, in and for the 1 of , N. Y., will sell at public auction, at * , in said l , the following goods and chattels, the property of , to satisfy a tax assessed against him upon the assessment-roll of said 1 , for the present year, pursuant to the warrant for the collection of taxes which has been delivered to me by the * (Insert description of goods.) The terms of the sale are cash. Dated, , 18 Collector. 1 Town or village. 2 Name place. 3 Board of supervisors, or trustees. No. 57. Town collector'* return to county treasurer of unpaid tax by incorporate^ companies. To the county treasurer of the county of , N. Y. : I, the undersigned, the collector of the town of , in said county, being unable to collect the tax assessed against upon the assessment-roll of said town, for the present year, hereby return the same to you, as required by law. Dated, , 18 Collector. STATE OF NEW YORK, COUNTY OF , being duly sworn, says that he is the collector of the town of , in said county. That deponent has demanded the tax assessed against , upon the assessment-roll of said town, for the present year, amounting to the sum of $ , from , the president of said company (or other proper officer of the company), and that such officer has refused to pay the same (or I have not been able to make such demand for the reason, etc.). FOBMS. 313 That such company has no personal property from which I could levy such tax. Subscribed and sworn to before me, ) this of ,18 f No. 58. Affidavit in supplementary proceedings to recover a tax. COUNTY COUBT, COUNTY OF JOHN DOE, AS l OF THE or COUNTY OF , N. Y., against RICHARD ROE. ! ss. : STATE OF NEW YORK, COUNTY OF , being duly sworn, says that he is the ' of the ' , of in said county. That Richard Roe was assessed upon the assessment-roll of said s for the year 18 . . . ,, in the sum of $ , and that the amount of the tax thereon, as appears by said roll, was the sum of 8 $ That said Richard Roe is a resident of the said county of. That said tax has been returned uncollected by the collector of said * , for want of goods and chattels out of which to collect the same, and that the same remains and is wholly uncollected and unpaid. That one year has not elapsed since said tax was levied. Subscribed and sworn to before me } this day of , 18 .. 1 Supervisor, county treasurer or president. 2 County, town or village. 3 Must exceed $10. 40 314 NEW YOEK TAX LAW. No. 59. Petition by person whose premises are wrongfully assessed witlx another. STATE OF NEW YORK, COUNTY COUBT, COUNTY OP . IN THE MATTER OF THE PETITION OF TO HAVE HIS TAXES AP- PORTIONED. To the County Court of the County of . The petition of respectfully shows that he resides in the town of , in said county, and that he is assessed upon the assessment- roll of said town for the present year for acres of land. That the said premises of your petitioner are wrong- fully assessed with the premises of one John Jones. Wherefore, your petitioner prays that this court apportion the taxes and assessments upon said lands as to the court may seem just and proper. And your petitioner will ever pray, etc. Dated, ,18 (Add verification as in No. 30.) [ as.: No. 60. Collector's affidavit to be annexed to account of taxes unpaid and uncollectible. STATE OF NEW YORK, COUNTY OF .... , being duly sworn, says that he is collector of the town of , in said county. That the foregoing is a just and true account of the taxes mentioned in the tax -list annexed to the war- rant delivered to him as such collector, which remain unpaid, and of the whole thereof. That said taxes remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging to or in the possession of the persons charged with or liable to pay such sums whereon he could levy the same. Sworn to before me, this ) day of...., 18.... ) INDEX. A. PAGE Abandonment of lot divisions ... , 73 Abatement of tax for shade trees 223 for watering trough 225 for removal of fence 232 for street lamps 232 for wide tire 233 Abstract of tax- rolls to be furnished county treasurer 82 of unpaid taxes, county treasurer to furnish to supervisor 95 Account due nonresidents exempt ., 17 of collector, transcript of roll ... 91 of county treasurer with comptroller ;... 97 for franchise tax, bears interest after thirty days 140 revision and readjustment of, by comptroller 141 Accumulation in life insurance company exempt ,. . 17 in loan association exempt 17 Accrual of transfer tax 159 Action by unlicensed foreign corporation 128 for recovery of franchise tax 145 for sequestration, attorney -general to bring 192 Additional franchise tax on transportation, etc., companies 133 Administrator, place of taxation 30 collection of transfer tax by 161 Admission of nonresident tax by comptroller 99 Advance payment of mortgage tax 193w Advertisement and sale of nonresident lands 119 Affidavit of collector to return of unpaid taxes 90 Agent, personal property must be assessed to him personally 32 of residents not assessable . 32 of nonresident creditor 32 assessment of, how designated 59 instead of complainant on " grievance day " 66 place of taxation 30 Agricultural societies real property exempt 17 exempt from franchise tax 132 Alterations in school districts 70 Amount of tax on stock transfers 193y Annual reports by banks, and contents of 52 Annual report of state board of tax commissioners 123 316 INDEX. PAGE Annual mortgage tax, payment of : . r.. 193f date of payment of .r. .-.-.: 193f computation of .' 193f payment of other than 193d Appeals to tax commissioners disputed residence 31 by supervisor from equalization 124 how conducted and determined 125 costs on 126 Appeal from surrogate transfer tax 17*3 from decision on writ of certiorari 187 Appeals under mortgage tax law 1931 Application of moneys by county treasurer from tax sale 120 stock transfer tax 193bb of taxes 146 of transfer tax 178c to county court, where taxpayer has removed from county 189 Appointment of appraiser, transfer tax 105 of collector by town board 94 of state tax commissioners 122 Apportionment of mortgage tax by state board l!)3n Appraisal of capital stock, where no dividends 138 transfer tax, how made 129 Appraiser, appointment of transfer tax 165 proceedings by 107 compensation of 166 report of 171 bribery of 172 to make no deductions 172 to whom to mail notices 172 Apportioning tax by county court 189 Apportionment between school districts 70 Arrears of nonresident taxes, payment to county treasurer 99 Articles 6 and 7 not to relate to certain cities 122 Ascertaining facts for assessment 39 Assessment, correction and verification of tax- roll 67, 72 equalization of 74 false statement to reduce 67 illegal, refund of tax 188 insurance companies, exemptions of 18 methods of, state board to examine 123 notice of, to banks 54 of agents 59 of bank shares 53 of corporations 57 of executors, administrators, guardians and trustees 59 INDEX. 317 Assessment (Continued). PAGE of individual banker .-..-... 54 of omitted property ._..., 59 of real property of nonresident 55 of special franchises 73 of school taxes 198 of business property 48 of telegraph lines 48 of railroads 48 of lands in forest preserve 51 of highway labor, how made 219 review by certiorari, petition 178d to husband of land of wife, void 47 Assessment-roll preparation of 42 to contain two additional columns 43 corporations 57 requirements mandatory 58 notice of completion of 60 may be in detached sheets, may be recopied. . . .' 61 completion of, fixes liability to pay tax 61 correction and verification of 67, 72 filing of, and notice , 69 omission to give notice of filing is fatal 70 to be open for inspection 61 certain errors to be corrected 83 Assessors, act judicially 64, 67 action conclusive 43 acts to be sustained if statute substantially complied with 47 cannot change roll after notice posted 63 duties of, as to jurors 239 duties of, as to strays 246 duties of, as to sheep killed or injured by dogs 250 duties of, as to division fences 252 duties of, as to draining agricultural lands 256 duties of, as to insane persons 258 duties of, as county canvassers -. . . 258 examination of complaint by 64 election, number, eligibility 5, 9, 10 hearing of complaints by, failure to meet 62 majority must act -. 40 may divide tax district into assessment districts 39 make inquiry of taxable property and inhabitants May 1 to July 1 . . 39 miscellaneous duties of 238 must make careful inquiry 40 must follow statute strictly ; 68 neglect or omission of duty by, penalty .....>r. .c.i.w*-.r.r*!.^ 74 318 INDEX. Assessors (Continued) . PAGE notice of completion of assessment- roll by 68 not stayed by writ pf certiorari 184 oatli of office of 6, 10 omitting to give notice of filing roll effect of omission 70 to act on their own judgment 50, 07 to determine what portion of taxpayers' property exempt 65 to correct and verify tax-roll, form of oath 67 to file tax-roll and give notice 69 to apportion property of telegraph, etc., companies between school districts 70 to make lists of trial jurors 239 to be fence-viewers 245 two may verify tax-roll 68 when may correct tax-roll 69 when to increase or reduce valuations 62 Association, foreign, franchise tax 129 forfeiture of, for delinquent tax 145 Associations for transportation and transmission, additional tax 133 incorporated, franchise tax 129 real property of, exempted . . 15 supplying gas, w.ater, etc., franchise tax 135 Attorney-general to bring action for sequestration 192 to bring action for forfeiture against delinquents 145 to proceed against county treasurer . . ' 97 Attorney instead of complainant, on " grievance day " 66 Authority of collector limited 81 B. Baggage express companies, additional franchise tax 133 Banker, individual, assessment of 54 foreign, tax upon 135 Banking association, collection of tax on stock 85 to report annually 52 Banking business, " doing of," defined 136 Banks, collection of taxes assessed upon stock 85 exempt from franchise tax 132 for savings, exemption of deposits 17 for savings, depositors not exempt on deposits 26 individual, place of taxation 38 national, tax on 37 notice of assessment 54 not liable to pay organization tax 128 shares, how assessed 153 stock dividends, retention of 85 stock, lien on for tax, and foreclosure of 85 INDEX. 319 Banks (Continued). PAGE :-t( .ck. where taxable 38 stockholders, taxable on shares 38 stockholders, list of, and its inspection -~>2 to make report annually 52 to retain dividends to pay taxes SO Benefit societies, exemptions of 15 Benevolent institutions exempt 15 Bequests and devises to executors in lieu of commissions 163 Bible societies, etc., exemptions 15 Bidding at state tax sales 105 Mids at tax sale, payment of 107 Board of equalization, powers, duties 124 Board of tax commissioners, number, appointment, etc 122 powers and duties 123 to visit counties 123 Board of supervisors, cannot enter omitted property in tax-roll 7t> clerk to make statement of taxes on corporations 82 clerk to furnish abstract of tax-rolls to county treasurer 82 equalization of tax by 74 delay in levying tax 78 may correct errors 75 may legalize informal acts 71 may correct assessments 72, 75 must act, mandamus to compel them to act 72 proceedings, when county treasurer does not pay 75 reassessment of property illegally assessed 77 review of assessment of nonresidents 7~> to levy tax 77 when to refund money from tax sale '. 121 Bond and mortgage classified ; 14 Bond of collector, on extension of time 93 satisfaction of 95 Bond of county treasurer, liable for interest due on state tax 96 Bond on deferred payment, transfer tax 163 Bonds, notes, etc., of nonresident, when exempt 17 municipal, to fund indebtedness, exempt 27 of municipal corporation, when exempt 15 municipal, held by individual, taxable -51 Bonds, certain, exempt from mortgage tax 193b Bondsmen of collector to pay deficiency 102 Books and forms furnished surrogate by comptroller ITS a Borrowing by county to pay state tax 00 Bounty money exempt 24 Bribery of appraiser 172 Bridge, plank road and turnpike corporations 26 320 INDEX. PAGE Building divided by line of tax district 33 erected on leased land 50 Building and loan associations not liable to organization tax 128 not liable for mortgage tax 193b Business property, assessment of 47 C. Canal company, additional franchise tax 133 Cancellation of tax by comptroller 99 of sale by comptroller 117 of sale, setting same aside by comptroller 118 of stamps on stock transfers 193z Canceled taxes transmitted by comptroller to supervisors 100 Capital of incorporated companies classified 15 Capital stock, appraisal of, when no dividend 138 as basis of franchise tax 129 and shareholder's stock, distinguished 36 construction of the term 127, 129 131 employed within this state 131 denned 128 if taxed, shareholders not liable 15 when taxable ." 35 Casualty company, moneys collected exempt 18 Cemetery lands exempt 15, 25 Certificate, lost, comptroller may receive evidence of loss 112 of nonredemption and completion of title 114 of purchase at state sale 107 of redemption by occupant, state sale 114 of sale of lands purchased by comptroller 105 of state sale, when to be recorded 114 of state treasurer, as evidence 110 of tax sales to be transmitted to county treasurer 106 on resale by state 107 new, upon setting aside tax sale 107 Certiorari (see Procedure) 178d costs on 18" effect of 18:] proceedings upon return 185 return to, by assessors 185 return to, by comptroller, what to contain, burden of proof 143 regulations as to writ 143 to review comptroller's determination > 142 to review action of assessors (see Procedure) 178d proceedings, appeals in 187 Change of residence, how effected 31 INDEX. . 321 PAGE Change of assessment-roll after notice posted 63 Charitable, etc., institutions, exemptions 15 Charter, forfeiture of, for delinquent tax 145 Chattels classified 14 Cities not affected by articles VI and VII 122 Civil penalty under stock transfer law 193bb Claimants to surplus after sale by collector 84 Clergymen, exemptions of 17 Clerk of state board 123 Clerk of supervisors to make statement of taxes on corporations 82 Clerk of supervisors to forward statement of valuation to comptroller. ... 82 Collateral inheritance tax (see Taxable Transfers) 147 Collection of bank stock tax 85 of deficiency from collector's bondsmen 192 of nonresident taxes Art. 1 of transfer tax by executors, etc 161 of transfer tax by district-attorney 177 of tax on debts due nonresidents 87 of taxes 83, 84 of taxes, extension of time for 93 of taxes, notice by collector ; 84 of taxes on rents reserved 87 of taxes, provisions of county law 93 Collections for nonresidents, exemption of 17 Collector, account of, must be transcript of tax-roll 91 appointment of, if vacancy 94 authority limited 81 calling on delinquent taxpayers 84 cannot pay claims against county 92 cannot seize transient property 80 county court to compel payment by 191 county treasurer's notice to, of corporation tax 86 extension of time to collect 93, 94 election of 5 fees of 97 losses by default of !) 1 may foreclose lien for tax on bank stock 86 must pay tax, if money stolen or lost 92 must actually collect and pay over tax 92 may recover back tax paid for taxpayers 93 notice of collection and receipt of rolls 84 not obliged to collect if warrant void on its face 93 payment over by 91 protected if warrant is legal on its face 79 return of unpaid taxes ,.;...-. .1 90 322 INDEX. Collector (Continued). PAGE return of, when collection enjoined 91 to demand tax at least owe 84 to take duplicate receipts 91 to attend at time and place specified in notice S4 sale of crops to pay tax, tenant in common 85 when to receive payment by corporations SO Collector's bond, satisfaction of 9.1 on extension of time 93 bondsmen to be prosecuted, if deficiency 192 return of unpaid taxes 90 warrant . , 77 undertaking, form, filing, and lien 8 warrant, sheriff, when to execute 94 Collector of school taxes, qualifications, term, vacancy, appointment, penalty , 208 refusal to serve 209 to make a verified account 210 bond 212 notice 213 may execute warrant in another district, etc 214 to keep moneys in his possession 215 liable for lost moneys 216 sureties liable for deficiency 216 of union free schools 216 Commission, property held for sale on, exemption of 17 Commissioner, comptroller to appoint, to take evidence 115 comptroller may appoint, to examine corporation 139 to report errors, state sales 117 Commissioners of land office, members of board of equalization 124 Commissioners, state board of, number, terms, salary, etc 122 powers and duties 123 to visit counties 123 Common schools meeting may vote tax (see School Taxes) 198 the tax-list 200 assessment of tax ; deductions ; valuation 200 collection of taxes 204 Composition of transfer tax on certain estates 175 Comptroller, account of county treasurer with 97 admission by, of nonresident taxes 99 appoints commissioner to examine corporations, etc 139 appoints commissioner to take evidence, land sold for taxes 115 cancellation of tax sales by 117 cancellation of tax credited to county 99 cannot assess surplus or undivided profits 131 defined , . .178c INDEX. 323 Comptroller (Continued) . PAGE deed by, of lands sold at tax sale 106, 111 fees of, transfer tax 178a maps to be furnished to, by supervisor 104 may assign tax certificate 105 may bid in lands at sales 105 may employ informers 145 may decline bid 105 may revalue capital of corporation 138 may revise accounts with corporations, etc 141 may supply lost certificate Ill payment of nonresident taxes to 101 powi r to examine corporations, etc 139 prescribes form of corporation reports '. 139 proceedings by. when county treasurer does not pay 97 provision as to, to apply to county treasurer 122 purchases by, at tax sale 105 receipt from, transfer tax 178 revision and readjustment of accounts by 141 report of, on transfer tax 178b reports of corporations to 136, 138 sales by, for unpaid tax 102 statement of valuation for 82 to appoint commissioner on cancellations for errors 117 to audit expenses of state sale 118 to audit accounts of persons entitled to moneys 118 to be cited, assessment transfer tax 164 to bid in lands mortgaged to loan commissioners 105 to cancel erroneous tax 99 to correct and approve assessment on state lands 62 to furnish books and forms, transfer tax 178a to give notice of sale for unpaid taxes 103 to give notice of statement of tax 140 to publish notice of unredeemed lands Ill to return excess to county treasurer 99 to repay overcharges to county treasurer 102 to send notice of statement of tax to persons, etc 140 to send notice of his determination to corporation 144 to prosecute supplementary proceedings 88 transcript of cancelled tax for supervisors 100 Comptroller's former deeds, effect of 112 notice of unredeemed lands Ill resettlement, certiorari to review 142 sales, conduct of 104 settlements ratified 133 warrant and lien of 144 324 INDEX. PAGE Comptroller, examination of assets of deceased , 163 notice to, before transfer to executor, etc 164 Compensation of assessors 7, 8, 11 of commissioners appointed by comptroller 116 of state tax commissioners 122 Complainants must comply with statute 66 to be advised of proof of value 66 Complaints, assessors to meet to hear, failure to meet 62 notice of meeting of Assessors to hear 60 Completion of roll, notice to be given 60 of title, state sale 114 Compromise of disputed transfer tax 177 Computation of annual tax on mortgage 193f notice of 193h Conclusive presumptions, from comptroller's, etc., deed Ill Conjoint assessment of lands, redemption for., state sale 109 Contempt of court 174 Continuance of residence, when presumed 31 Controversy as to change of residence, how determined 31 Consolidated railroad companies 49 Constitution not violated by franchise tax 148 not violated by license tax 129 Conveyance by comptroller Ill by county treasurer, and its effect 120, 121 Co-operative associations, exempt from organization tax 128 property exempt 17 Copy of receipt, transfer tax , 1 74 Correction of mortgage tax list ] 93i Corporate property, place of taxation 34 Corporate stock, taxation of 35 additional franchise tax on transportation, etc 133 Corporations, charitable, etc., exemption of real property of 15 comptroller may examine 139 certain, exempt from franchise tax 132 elevated or surface railroad, franchise tax on 134 failure to make report to comptroller Ill foreign, ; franchise tax 128 forfeiture of charter for delinquent tax 145 franchise tax 129 franchise tax, when payable 140 further requirements as to report of 130 how assessed /. 57 indebtedness of, must be deducted from assets 37 indebtedness not to be deducted from capital stock 37 insurance, franchise tax on 133 INDEX. 325 Corporations (Continued) . PAGE interest on franchise tax 140 liable for transfer without notice to foreign executor 164 lien of comptroller's warrant on 144 municipal, exemption of bonds of 15 may be assessed although do not make report 55 nontaxable assets of, not to be deducted from indebtedness 37 organization tax 127 owning stock in other companies 35 paying direct state tax, what exempted 146 place of taxation of 34. personal property of, out of state, exempt , . . . 37 personal property of, when exempt 146 penalty for omission to make statement 55 powers of comptroller to examine 139 railroad, etc., payment of taxes by 86 report, penalty for refusing to make 140 report to assessors, form and contents 54 report to comptroller 135b-138 requirements as to form of assessment-roll, mandatory 58 report of secretary of state regarding 146 statement of, not conclusive 55 surplus profits, etc., of, taxable 35 tax 126 taxes, fees of county treasurer 86 warrant for collection of corporation tax 144 waterworks, etc., corporations, franchise tax on 135 when stockholders of, not liable to pay tax 18 when principal office fixed by certificate of incorporation 34 Correction of imperfect descriptions 100 of tax-roll 67 of assessments by board of supervisors 72 Costs on appeal on equalization 126 on certiorari 187 Counsel fee on equalization appeals 12(! Counties, may purchase nonresident real estate 120 payment of state tax by 96 County charged with amount of comptroller's purchases 105 liable for purchase money on invalid sale 117 comptroller may purchase for, at sale 105 may borrow to pay state tax 96 proceedings for, when comptroller purchases 105 County clerk, report of transfer tax by 178b County court, jurisdiction over collector 101 power of, when collector fails to pay over 191 to apportion tax 189 326 INDEX. PAGE County judge, former deeds of, effect of 112 cannot order a tax cancelled T.'i County treasurer, account with comptroller '. 97 application of moneys by, tax sale 120 bond liable for interest due on state tax !><> conveyance by, of nonresident real estate 120 conveyance by, effect of 121 defined 14, 178c examination by, of assets of deceased 163 fees of collector on corporation taxes paid to 80 fees on paying state tax 96 fees on transfer tax 178a former deeds, effect of 112 failure to pay state tax to comptroller 96 judgment against, for state tax, effect of 97 losses by default of 97 may extend time for collecting tax 93 notice to collector of corporate tax paid .86 notice to pay from comptroller 97 proceedings by, on comptroller's sale 103 payment to, of excess of arrears by comptroller 99 purchases by, at tax sale 120 provisions as to comptroller apply to 122 receipt from, transfer tax 178 report to comptroller, transfer tax 178b sale, refunding money 121 sales by 118 sales by, governed by provisions as to comptroller 122 sale by, of telegraph, etc., lines for taxes 86 to be cited, transfer tax 163 to advertise sale for nonpayment of mortgage tax 193p to be furnished with abstract of tax- roll 82 to credit surplus tax to town 91 . to foreclose lien for tax on bank stock 86 to bid in lands for the state 121 to take supplementary proceedings against nonresidents 88 to pay creditors of county 96 to pay over mortgage tax to state treasurer 193r, 193s to transmit notices of sale to county clerk 103 to render account of overcharges to supervisors 102 to refund overpaid taxes 102 to receive excess from comptroller 99 warrant of, for tax on debts due nonresidents 87 when to pay state tax to comptroller 96 INDEX. 327 t County treasurer (Continued). . PAGE creditors, nonresident, collection of tax against 88 creditors of county, payment to 96 Crops, sale of, by collector to pay tax 85 D. Date of operation of statute 193 Date of payment of mortgage tax 193f Dead man, assessment to, is void 51 Death, transfer in contemplation of, tax 147 Debts, deductions for, when disallowed 29 due to residents of state 44 due by an estate to be deducted - 45 defined 45 owing to nonresidents of United States, how assessed 60 owing to nonresidents of United States, collection of 87 Deduction for debts, when disallowed 29 for value of corporate real estate 35 for fraudulent indebtedness 29 of overcharges 102 on bank shares 53 Deeds of lands purchased at tax sale 106, 111 former, effect of 112 notice to occupant must precede 114 Default, of collector or treasurer, losses by 97 on transfer tax, proceedings after 177 Defects in former sales cured 112 state sales, cancellation for 117 Deferred payment of transfer tax 163 Deficiency, by collector, bondsmen to pay 192 in payment of state tax 96 Definitions, " just debts " 45 " full value " 47 " capital stock " ' 128 " incorporated " 130 " manufacturing " 133 " doing a banking business " 136 " foreign banker " 136 " estate," " property," " transfer," " county treasurer," " comptrol- ler," " district attorney " 178c under mortgage tax law 193a Delay in levying tax, effect of 78 Delinquents, information of, forfeiture of charter 145 Delinquent mortgage taxes, enforcpinrnt of payment 193o Delivery of tax-roll to town or city clerk 69 Demand by collector on delinquent taxpayers 84 328 INDEX. PAGE Demands due nonresidents, exemption of 17 Deposit of tax by corporation before certiorari 143 Deposits in savings banks, exempt 17 taxable . .' 26 Description, correction of imperfect 100 of real estate 43, 56 of nonresidents' real estate 56, 74 supervisors may change 74 Despoliation of lands, prohibition 110 Determination of appeal by tax commissioners 125 of revision of franchise tax by comptroller 141 of comptroller, may be reviewed by certiorari 142 reviewed by certiorari, return, burden of proof 142 v regulations as to writ 143 of surrogate, on report of appraiser 170 Devises and bequests to executors, transfer tax 163 Dies for stamps under stock transfer law 193aa Different tax districts, executors, etc., residing in 30 Discharge of state lien 106 Discount, interest and penalty transfer tax 160 mortgage tax 193w Discrimination against bank stock forbidden 53 Dismissal of suits or proceedings 191 Disputed residence, how determined 30 Disputed transfer tax, compromising 173 District attorney's assistant in New York and Erie counties 171 " District attorney," defined 178c proceedings by, for transfer tax 177 to enforce transfer tax 161 Dividends, as basis of franchise tax 129 gas, etc., companies basis, franchise tag 135 railroads, basis franchise tax 134 on bank stock, when to be retained 85 Dividing line of tax districts, taxation of real property on 33 Divisions, lot, abandonment of 73 application of 236 Dog tax 27 collectors' fees for collecting 237 how imposed, rate where not fixed by town board 235 how collected, if not paid collector must kill dog 236 owner to deliver description 236 payment of tax must be proven 237 who deemed owner 237 Dogs killing or injuring sheep 250 " Doing a banking business," defined 136 INDEX. 329 PAGE Domestic corporations, franchise tax .. 129 Duplicate receipts for payments by collector 91 Dwellings and property of clergymen, exemption of 17 E. Educational societies, etc., exemption of 15 Effect of conveyance by county treasurer 121 former deeds 112 failure to redeem 115 failure to pay stock transfer tax 193bb notice to occupant, state sale 113 occupant's failure -to redeem, state sale 115 Election of assessor and collector 5 Election by owner, land embraced in different districts 33 Electric and gas corporation, municipal exemption 27 Electric companies, collection of tax against 86 exemption, tax on capital 132 franchise tax on 135 reports of 136 payment of tax by 86 Elevated railroads, exemption, tax on capital 132 franchise tax 134 reports of 137 Eligibility of assessor and collector 5, 10 of school collector 209 Enforcement of laws, societies for, exemptions of 15 of tax against telegraph, etc., lines 86 ' of mortgage tax as to delinquents 193o Equalization, state board of, powers and duties 124 of assessment 73, 74 by supervisors, appeals to state board 125 Erroneous assessment, refund of tax 188 payment of transfer tax, refund of 162 Errors in tax- roll, corrected by supervisor 75 invalidating tax sale, county liable 117 in published list not to render sale void 104 in former sales cured 112 in state sales, cancellation for 117 " Estate " denned 178c Evidence, comptroller's deed as Ill former tax deeds as 112 superintendent of insurance, transfer tax 170 of notice to mortgagee, state sale 116 Examination of complainant, etc., against assessment 62 corporations by comptroller 139 to collect tax on debts due nonresidents . . 88 330 INDEX. PAGE Exceptions and limitations, transfer tax 156 Excess, when comptroller to return to county treasurer 99 Execution, exemption of property not liable to 15, 22 Executors, assessment of 59 collection -of transfer tax by 161 administrator, etc., residing in different tax districts 30 place of taxation of 30 personally liable if transfer tax not paid 161 when to pay tax instead of remainderman 42 Executory contracts deemed mortgages 193d Exempt homestead taxable 15 property, list of '. 15 Exemptions from tax on capital stock 132 from other state taxation 146 from local taxation, mortgage tax law 193a of life insurance companies, franchise tax 135 of personal property paying direct tax. 146 mortgage tax 193b transfer tax 178d Expense of appraisal, transfer tax, how paid 167 of collecting tax against nonresident creditor 89 of officers collecting mortgage tax 193v of state sale 118 of sheriff collecting tax . . . . 1 95 of publishing notice of unredeemed lands Ill of publishing notice to redeem 122 of printed forms under mortgage tax law 193n of tax sale, charge on lands liable to be sold 118 of stock transfer act 193aa Express company, additional franchise on 133 Extension of time for collection of taxes 93 Extension after appointment of collector 94 F. Failure to redeem 116 to pay franchise tax 140 to make report, by corporations 141 Family burying ground 25 Fees of collector 90 comptroller and county treasurer, transfer tax 175 county treasurer 96, 120 sheriff, on levy under comptroller's warrant. . 145 of fence-viewers 247, 252, 254 Fence viewers, whb to be 245 who to be, in cities and villages 246 INDEX. 331 Fence viewers (Continued). PAGE I. Duties of, as to strays and inanimate goods 246, 249 impounding beasts doing damage ^ 246 fees of 247 foreclosure of lien for damage, by action 249 lien, how foreclosed without action 247 meeting of, notice to owner , 248 notice to owner, charges for notice 247 notice of sale by 248 notice to town clerk of beasts doing damage 246 poundmaster, duties and fees of 249 proceeds of sale 248 surplus money, disposition of 249 II. Duties of, as to sheep injured by dogs 250 compensation of 252 certificate of, to be evidence 250 dogs chasing sheep, to be killed 251 duties and powers of 250 justice of the peace to order dog killed 251 liability of owner of dog for injuries 250 notice to owner to kill dog 251 owner to kill dog after notice 251 owner of sheep, when to refund damages paid 251 who deemed owenr of dog 252 III. Duties of, as to division fences 252 apportionment of division fence 252 appraisal of damages by 254 compensation of 254 damages for neglecting to build fence 255 damages for insufficient fence 255 disputes as to fences, settlement of, by 253 division fence on change of title 253 fence destroyed by accident 255 lands, when may lie open 253 neglect to make or repair division fence 254 proportion of fence, decision as to 254 powers of fence-viewers 254 settlement of disputes as to fences by 253 IV. Duties of, as to draining agricultural lands 256 disagreement as to drains referred to 256 decision of, to be in writing 257 may connect with drains in highway 256 to act within ten days after notice 257 when such drainage not deemed diversion of water 257 Ferryboat company, additional franchise tax 133 Filing of tax-roll 69 332 INDEX. PAGE Filing mortgage tax list 193h Firemen, association, real estate exempt 16 exempt from jury duty 244 when exempted from village taxes 28 Five per cent, fees, when accrue 90 when nonresident must pay 90 Foreclosure of lien for tax on bank stock 86 comptroller may examine 139 Foreclosure of mortgage not permitted until tax paid 193n " Foreign bankers," defined 136 interest upon tax in default 140 report to comptroller 138 tax upon 135, 135b unlicensed, action by 128 Foreign corporation, location of principal office 30 change of location of property 30 license tax on 128 unlicensed, action by 128 Foreign corporation, actions, etc., by, prohibited until corporation tax paid 128 change of location of property 30 franchise tax 129 Forfeiture of charter by delinquent corporation 145 Former deeds, effect of 112 Foreign executor, etc., property not transferred to, without notice. . . .163, 104 Foreign principal, exemption of property of 17 Forfeiture of charter for delinquent tax 145 Form of assessment-roll 42 Form and contents of corporation reports 139 Forms 263 agent of nonresident creditor, report of 269 affidavit by executor (transfer tax) 275 of owner of sheep killed or injured 296 in supplementary proceedings 313 appointment of town officer to fill vacancy 264 apportionment between school districts, by assessors 301 application to reduce assessment 271 appraisement of damages for insufficient fence 298 appraiser, petition for appointment of 276 appraiser's oath j. 280 appraiser, order appointing ,...., 278 appraiser's notice 279 report 283 assessment-roll, residents 205 nonresidents 266 incorporated companies 267 INDEX. 333 Forms (Continued). PAGE assessors' return to writ of certiorari 291 bond of village collector 302 of town collector 303 bond of town collector dog tax 305 certificate as to delinquent assessor 275 of f enceviewers, damages by strays 295 damages for sheep killed 296 division fence 297 of apportionment of railroad, etc., property between school dis- tricts 301 certiorari, petition for 287 writ of. 289 return to 291 citation, transfer tax 282 collector's report of unpaid tax on personal property 300 receipt 311 notice of sale 312 completion of assessment, notice of 271 district-attorney, petition by, transfer tax 280 delinquent assessor, certificate as to 275 executor's affidavit, transfer tax 275 examination of complainant by assessors 272 filing of assessment-roll, notice of 274 f enceviewers' determination, drainage of agricultural lands 299 meeting, notice of 294 certificate 295 notice of strays 295 certificate, damages to sheep 296 certificate, division of fence 297 appraisement, insufficient fence 298 individual banker, statement by 269 order appointing appraiser 278 for payment of damages, sheep killed, etc 297 receipt of collector 311 reduction of assessment, oath of applicant for 270 report of agent of nonresident creditor 269 of appraiser 283 of collector, of unpaid tax on personal property 300 request to adjoining owner to build fence 299 resignation 263 return of assessors to writ of certiorari 291 of collector, of unpaid tax, incorporated companies 312 statement of president, etc.. of corporation 270 supplementary proceedings, affidavit 313 334 INDEX. Forms (Continued) . PAGE surrogate's determination 285 notice of determination 286 town collector's bond 303 dog tax 305 notice, collecting tax 309 warrant 307 receipt 311 affidavit uncollectible taxes 314 notice of appointment or election 263 to show cause why omitted property should no be assessed . . . 268 of completion of assessment 271 of filing assessment-roll 274 by appraiser, transfer tax 279 of surrogate's determination 286 to town clerk of beasts impounded as strays 294 to owner, of fenceviewers' meeting 294 of sale of strays by fenceviewers 295 of town collector's . receiving warrant 309 by village collector, collection of taxes 310 by collector of sale of goods to satisfy tax . . . . 312 oath of office 264 of applicant for reduction of assessment 271 of assessors to assessment-roll 274 of appraiser, transfer tax '. . . . 280 petition to assessors to have omitted property taxed 268 for appointment of appraiser 276 by district attorney for citation, transfer tax 280 to obtain certiorari to reduce assessment 287 to supreme court by assessor to enforce tax.^ 300 by person whose premises are wrongfully assessed with, another. 314 president, etc., of corporation, statement by 270 village collector's bond 302 warrant 308 receipt 311 warrant to town collector 307 village collector 308 notice of receiving 309, 310 Forest, wild and vacant lands not exempt 113 Forest preserve, assessment of lands in 51 payment of tax on 89 Franchises not taxable 35 Franchise tax, action by comptroller to recover 145 additional, on transportation, etc., corporations 133 corporation report for 136 exemption, life insurance companies 135 / INDEX. 335 Franchise tax (Continued). PAGE elevated and surface railroads 134 foreign corporations 12!) forfeiture of charter by delinquents 145 insurance and surety corporations 135 interest on 140 lien of 140 notice of statement by comptroller 140 on corporations 129 payment of 140 penalty for failure to pay 140 report of corporation to comptroller 136 surface railroads (not steam) 134 warrant for collection of 144 water-works, etc., companies 135 when payable 140 Fraudulent indebtedness not deducted 2!) " Full value," definition of 47 Further requirements as to reports of corporations 139 G. Gas and electric light corporations, village may exempt 2 7 exempt from tax on capital stock 132 franchise tax on 135 reports of 136 Geographical society, exemptions of 21 Grievance day, assessors' action on, judicial 67 assessors to act on their own judgment 67 complainant must comply with statute ( 66 complainant to be advised of proof of value V 66 debts claimed for deduction to be clearly shown 66 examination of complainant 64 failure of assessors to meet 62 false statement to reduce assessment 67 filing affidavit by complainant not sufficient 64 general rule as to decision of assessors 64 nonresidents need not attend 65 persons exempt, need not appear 63 persons assessable, how to appear 64 residents must present grievance 65 when taxpayer may appear by attorney 66 Gross earnings, tax on, by elevated, etc., railroad companies 134 Grounds for cancellation by comptroller, state sale 118 Guardian, assessment of 59 place of taxafciom 30 33(5 INDEX. H. PAGE Hearing of complaints against assessments 62 by commissioner, on application for redemption 116 Highway assessments, how made 21!) abatement of tax for shade-trees 22:5 of tax for watering-trough 22f> of tax for street lamps 232 of tax for wide tire 233 of tax for removal of fence 232 annual return of overseers 230 appeals by nonresidents 221 assessment for unperformed labor 229 change of system of taxation 225 certain assessments to be separate 221 certificate of anticipation 224 collection of arrearages for unperformed labor 230 copies of list delivered to overseers 228 commutation 228 credit on private roads 221 county road system 233 engineer, expense, county road system 234 exempt from control of highway officers, county road system 234 lists of inhabitants 217 meetings of commissioners 217 new assessment by overseers 223 notice to work 227 to nonresidents 227 nonresident lands 231 noxious weeds 217 omissions of assessors to be corrected 222 overseer to notify occupant to remove weeds 232 penalties for neglect to work or commute 230 reassessment by overseers 223 sidewalks and trees, abatement for 223 sidewalk tax anticipated 224 system of taxation defined 225 tenant to pay and deduct tax 222 town niay change system 225 transfer of certificate of anticipation 225 Historical societies, etc., exemptions 15 Homestead, exempt, taxable 15 Horticultural societies exempt from franchise tax 132 Hospital, when exempt 15, 21, 28 " Householder," defined 23 337 I. PAGE Illegal assessment, certiorari to review 178d property to be reassessed 77 refund of tax 188 use of stock transfer tax stamps 193aa Imperfect descriptions, correction of 100 Increase of aggregate values by supervisors equalization 74 Increase, tax on stock corporation 127 " Incorporated," defined 130 Indebtedness, fraudulent, no deduction for 29 of corporation to be deducted from assets 37 not to be deducted from capital stock 37 Indian reservation, lands exempt 15, 29 Individual banks, place of taxation 38 banker, how assessed 54 annual report of 54 when personal estate of, exempt 146 Infants, property of, to be placed on roll 44 Infirmaries, exemptions 15 Information of delinquent 145 state board to furnish 123 Informers, comptroller may employ 145 Inheritance tax (taxable transfers) 147 Injunction against committing waste 110 against collection of tax, effect of 91 Inspection of assessment-roll 61 Institutions for saving, exemption from tax on capital 132 Insurance assessment companies, exemptions of 18 companies, life, accumulations exempt 17 co-operative, exemptions of 18 corporations, franchise tax 135 report of 136 Insurance corporations," defined 135 Interest chargeable against county on state tax, who held for 96 charged after state sale 114 on foreign bank, tax in default ' 140 on franchise tax 140 on transfer tax 160 on mortgage tax 193c rate of, on unpaid taxes 95 against taxpayer removing 190 Interpleader, action of, by collectors of adjoining towns 81 J. Joint-stock company, comptroller may examine. 139 domestic, franchise tax 129 338 INDEX. Joint-stock company (Continued). foreign, franchise tax 129 forfeiture for delinquent tax 145 transportation, etc., additional tax 133 water-works, etc., franchise tax 135 Judgment against county treasurer for state tax, effect of 97 when lands are conjointly assessed 109 July 1st, names carmot be added to tax-roll after 41 Jurisdiction of surrogate, transfer tax , 1(5.') canal employes exempt 244 Jurors, exemption of certain persons from service 242 in cities 241 keepers of poorhouses exempt 245 keepers and employes in prisons exempt 245 lists of, when and by whom made 239 lists to be made in duplicate, and filed 239 members of the national guard, exempt 244 names to be taken from assessment-roll 239 names of, to be written on ballots. 240 officers of State Asylum for Idiots exempt 244 officers of state lunatic asylums exempt. . 244 persons entitled to claim exemption from service 242 qualifications of 241 superintendents and employes in salt-works exempt 245 telegraph operators exempt 245 to serve three years 240 who disqualified to be 242 "Just debts," defined 45 L. Land, defined . . /. 14 cemetery exempt 25 conjointly assessed 109 correct description of, to be forwarded to comptroller 2GO despoliation of,- prohibited 110 in Indian reservations exempt 15 mortgaged to loan commissioners, comptroller to buy 105 notice to occupants at state sale 113 possessed by the state 113 redemption of, sold for tax 102, 108 unredeemed, comptroller to give notice of Ill Laws repealed 193bb societies for enforcement of, exemptions of 15 Leased lands of state, how assessed 29 Lessee may pay tax on rents reserved 87 remedy for tax paid 89 to pay highway tax and deduct from rent 222 INDEX. 339 PAGE Levy by collector for nonpayment 84 by sheriff, under comptroller's warrant 73, 77 of tax by supervisors 77 of mortgage tax 193c Liability of assessors 45 to pay tax fixed \ipon completion of assessment-roll 61 of certain corporations to transfer tax 163 Library societies, etc., exemptions 15 License tax on foreign corporations 128 Lien by mortgagee for amount paid for redemption 117 of comptroller's warrant on property of corporation 144 of franchise tax 140 of mortgage not affected by tax sale 116 of state on lands to be sold for taxes, withdrawn 121 of tax for debts due nonresidents 87 of tax on bank stock 86 of taxable transfer tax 161 of mortgage tax 193c Life insurance companies, accumulations in, exempt 17 exemptions, franchise tax 135 franchise tax 135 Lighting companies, exemption, tax on capital 132 franchise tax 135 annual reports of ,. . . . 137 Limitation for deducting for overcharges 102 for redemption, state sale 108 for refund of transfer tax 162 transfer tax 156 when sales defective 112 Limitations and exceptions, transfer tax 156 Lines of telegraph, etc., companies, enforcement of tax on 86 List of bank stockholders i. . . 52 corporations exempt from tax on capital stock 132 lands to be given to county treasurer by comptroller 121 Loan association, accumulations in, exempt 17 Local assessments 18 officers to furnish state board information 123 a--rssors, state board to furnish information to 123 Losses by default of collector or treasurer 97 Lost certificate, comptroller may supply Ill Lot divisions, abandonment of 73 maps of 73 part of, payment of tax, on 89 Lunatic, pension of 24 property to be assessed to him, not to committee 32 340 INDEX. M. PAGE Majority of assessors must act 40 Mandamus to compel supervisors to act 72 " Manufacturing," defined 133 Manufacturing corporations exempt from franchise tax 132 May 1st, assessors to begin making inquiry 39 Maps, county treasurer may order, for sales 96 of lot divisions 73 of nonresident land 56, 101 of land, unpaid tax 95 to be furnished comptroller 104 where description imperfect 100 Medical college not exempt 20 Medical society, real property of, when exempt 29 Memorandum of stock sale, what to contain 193z Meetings of board of equalization 124 of state board of tax commissioners 123 Methods of assessment, state board to examine 123 of establishing value, transfer tax 170 Mining companies, exemption, tax on capital 132 Minister, property exempt 17 impaired health, occupancy of real estate 21 Missionary societies, exemptions of 15 Mode of assessment 39 Money collected by collector, payment of 91 from tax sale, application of, by county treasurer 120 from tax sale, when to be refunded 121 stolen from collector, he must pay 92 Moneys of nonresident held by agent for investment, exempt 17 Mortgage, lien of, not affected by tax sale 116 on residence, when tax exempt , 193b due nonresident, exemption of 17 Mortgagee, lien of taxes paid, state sale 116 purchjaser at tax sale to give notice 116 redemption by, before notice, state sale 117 Mortgage tax law : 193 advance payment of tax 193w annual tax, payment of 193f date of payment of 193f computation of 193f other than, payment of 193d appeals 1931 apportionment by state board 193n bonds, certain exempt 193b building loan mortgages, exempt 193b computation of annual tax 193f INDEX. 341 Mortgage tax law (Continued') . PAGE computation of annual tax, notice of 193h correction of list 193i county treasurer to advertise on sale for nonpayment of tax 193p to pay over tax to state treasurer 193r, 193s date of payment of tax 193f definitions 193a delinquent taxes, enforcement of 193o discount on advance payment 193w enforcement of delinquent taxes 193o executory contracts deemed mortgages 193d exemptions 193b exemptions from local taxation 193a expenses of oflicers collecting tax, etc 193v expense of printed forms 193n foreclosure, not permitted until taxes paid 193u filing tax list, notice of 193h interest on unpaid taxes 193c levying of taxes 193c liens, when attached 193c mortgages on residences, exemption of 193b notice of computation 193h notice of filing tax list 193h option on prior mortgages 193x papers not to be recorded until tax paid 193t payment by recording officer 193r payment of other than annual tax 193d payment of tax 193f preparation of lists 193g principal partly paid, tax imposed on 193d printed forms to be furnished 193n prior mortgages, option as to 193x property exempt from mortgage tax 193b provisional remedies, restrictions as to 193u recording officer to pay over 193r redemption from sale, etc 193q restriction as to provisional remedies 193u sale of unpaid taxes 193p redemption from 193q secured indebtedness, statement of 193d situs 193a state board to regulate practice on appeal 193m apportionment by 193u supervisors, power of 193v statement of secured indebtedness 193d statement on correction of tax list. . . 193i 342 INDEX. Mortgage tax law (Continued). PAGE supervisors to distribute taxes > 193s supervisory power of state board 1 93v tax, how levied 193c tax lists, preparation of 193g notice of filing of KKJh correction of UKJi trust mortgages 193k unpaid taxes, interest on .' 193e Municipal bonds, exemption of 15, 27 bonds held by individual, taxable ~>1 corporation, what property of, exempt . 15 officers to furnish state board information 123 tax, on railroads to pay bonds, to be paid to county treasurer 259 Mutual benefit associations, exemption, franchise tax 135 life insurance company, excess over $100,000, exempt 18 N. Navigation company, additional franchise tax on 133 National banks, tax on 37 x Neglect or omission of duty by assessors ........ 71 to verify tax-roll 71 to pay tax, sale by collector, surplus, etc 84 Nonresident, redemption of lands sold by county treasurer*. 120 New certificate upon setting aside, tax sale 1Q7 Nonpayment of tax, levy and sale after 84 of stock transfer tax, penalty for 193z effect of 193bb Nonredemption, certificate of, state sale 114 Nonresidents, notice to 84 Nonresident banker, tax upon 135 bonds, mortgages, etc., of, when exempt 17 creditor, collection of tax against 88 statement of agent of 60 collection of tax on debts owing to 87 change of location of property 30 corporation, location of principal office 30 debts of, not deducted 29 debts owing to, how assessed 00 lands to be sold by county treasurer 119 lands of, how assessed 55 money of, must be invested here 29 of tax district, land how assessed 32 property of, exemption of 17 real property of, surveys and maps 56, 74 descriptions of 56, 74 INDEX. 343 Nonresident banker (Continued). PAGE review of assessment by supervisors 75 return of unpaid taxes against 98 rents of, review of assessment of 75 stock and fixtures of, in store 30 taxes, admission of, by comptroller 119 comptroller may reject 99 collection of 98 payment to comptroller 101 when taxable 29 when must pay five per cent 90 Nontaxable property, debts incurred for, not deducted 29 assets not to be deducted from indebtedness 37 Notice by comptroller when comity treasurer does not pay 97 by county treasurer to collect for corporation tax 86 by collector of receiving warrant 84 by comptroller to corporation of his determination 141 of assessment to bank 54 of assessment of omitted property 59 of computation of mortgage tax 193h of completion of assessment-roll 60 must be posted " forthwith " 61 of filing assessment-roll 60 of filing mortgage tax list 193h of sale on refusal to pay tax, six days .' 84 of sale for unpaid tax by comptroller, publication, etc 103 of claim for despoliation of lands 110 of unredeemed lands by comptroller Ill of rejection of taxes by comptroller 99 of hearing by commissioner, application to redeem 116 of statement of franchise tax by comptroller 140 of sale of property by collector 84 of appraisal, to whom mailed 172 to county treasurer of appointment of collector 94 to occupants of lands sold by comptroller 113 to mortgagee by purchaser at state tax sale 116 to occupants, lands sold at state sale 113 to redeem, expense of publishing 122 O. Oath of office, filing 6, 10 Oaths, state board may administer 123 Oath of assessors to tax-roll 67 Occupancy of lands, defined 113 Occupant, failure to redeem 115 remedy of, for tax paid 89 344 INDEX. Occupant (Continued) . PAGE notice to, by comptroller 113 redemption by, before notice, state sale 115 when to be assessed 33 Office, when it becomes vacant 7 Officer of religious denomination, exemption of property held by 7 pecuniary profit by, defeats exemption 16 Omission of property, assessment of same 59 effect of 44 to give notice of filing tax-roll 70 or neglect of duty by assessors 71 Omitted property, assessment of, notice to owner 59 may be added to assessment of current year 75 supervisors cannot enter in tax-roll 76 One per cent, fees of collector . . '. 90 Option as to prior mortgages, mortgage tax law 193x Organization tax o corporations 127 Orphan asylum exempt 20 Overcharges, comptroller to pay to county treasurer 102 Overpaid taxes to be repaid 102 Owner forbidding sale, no excuse for collector not to sell 81 Owner of land conjointly assessed, remedy against each other 109 P. Palace car company, additional franchise tax 133 Papers not to be recorded until tax paid 193t Parsonage, exempt 16 Part of lot, payment of tax on 89 Partial redemption by occupant 115 Partner, special, partnership debts not deducted 44 nonresident, when taxable 29 Patents, are they personal property, and taxable ? 46 Patriotic societies, etc., exemptions 15 Payment by collector, county court to compel 191 by recording officer, mortage tax 193r for taxable transfers 159 of moneys collected on order against collector 192 of nonresident taxes to comptroller 101 of other than annual tax, on mortgages 193d of tax on reserved rents by tenant 87 of tax on state lands, etc 89 of tax, stock corporation, when to be made 127 of tax- on part of lot 89 of state tax, by counties 96 of bids at tax sale 107 of mortgage tax 193f INDEX. 345 Payment by collector (Continued) . PAGE of moneys into state treasury -. 118 of taxable transfers tax 159 when not voluntary ,81 over by collector ; 91 to county treasurer by comptroller, of excess 99 to creditors of county 96 Pecuniary profits avoid certain exemptions 15 Pension, and property purchased with, exempt 23, 24 Penalty for concealing debts due nonresidents 60 for despoliation of lands 110 for failure of bank to report 52 failure of corporation to make statement 55 failure of corporation, etc., to make special report required by comp- troller 140 failure to cancel stamp on stock transfer 193z for failure to pay stock transfer tax 193z for illegal use of stock transfer tax stamps 193aa for neglect of duty by assessor 71 for neglect to pay franchise tax / 140 for neglect to report to comptroller, by corporation ._ 141 for neglect to report by agent of nonresident creditors 60 for negect to pay transfer tax 160 for refusal to answer, by complainant, against assessment 62 of five per cent, added by collector to unpaid taxes . 90 Personal property and real property must be separately valued 37 agents of residents cannot be taxed for 32 all, liable to taxation 15 defined 14 disputed ownership 84 list of, exempt from execution 17 of corporations, where taxable 34 of foreign corporations, exempt 37 of corporations, when exempt 146 of individual bankers, when exempt 146 of foreign principal, when exempt 17 of resident, situated in another state, exempt 51 of lunatic, to be assessed to him, not committee 32 of minister, priest, etc., exempt 17 sale of, for nonpayment of tax 84 to be assessed to agent personally ' 32 transfer of, when taxable 147 Avhen exempt, if direct state tax paid 146 when tax becomes a lien upon 41 Personal liability of assessors 45 Petition for writ of certiorari . . 178d 346 INDEX. PAGE Petition for revision of account by comptroller 142 Pharmaceutical society, real property of, when exempt 29 Pipe-line company, property of, apportioned between school districts 70 Pipe line, additional franchise tax 133 Place of taxation of corporate property 34 of individual bank capital 38 of foreign corporation 30 of personal property 30 of real property 32 of residents 30 Possession of lands by the state 113 Posting notice of receipt of tax-roll 84 notice of time and place of hearing complaints 60 notice of final completion of tax-roll .'.... 70 Power companies, exempt from tax on capital 132 franchise tax 135 reports of 136 Powers of comptroller to examine into affairs of corporations 139 of county court when collector fails to pay over 191 of county treasurer, as to sale of lands, same as comptroller's 122 of state tax commissioners 123 Premiums, basis of franchise tax 135 Preparation of assessment-roll 42 Preparation of mortgage tax lists ^ 193g President of corporation to make report 54 Presumption of regularity of tax sale 112 of residence once acquired 31 from comptroller's deed, that proceedings regular 112 Principal of mortgage, partly paid tax on 193d Printed forms for mortgage tax 193n Prior mortgages, option under tax law 193x Procedure 178d assessment cannot be attacked collaterally 179 allowance of writ of certiorari 183 assessors arc proper parties to writ 184 appeals 187 attorney -general to bring action for sequestration 192 application to county court where taxpayer removed from county. ... 189 bank cannot procure writ, for stockholders 182 burden of proof 186 cannot be used to determine conflicting interests 180 contents of petition 1 78d complainant must have applied to assessors on grievance day 180 cannot be invoked because property omitted ' 183 certiorari is a special proceeding 187 INDEX. 347 Procedure (Continued) . PAGE costs , 187 distinction between " erroneous " and " illegal " assessments 180 erroneous statement to assessors 186 evidence on hearing 187 failure of corporation to furnish statement will not prevent writ. . . . 181 improper joinder of complainants remedy 181 legal presumption in favor of assessment 179 local assessments for improvements 183 not proper remedy when assessment claimed to be void 183 notice of application for writ not necessary 179 payment of moneys collected 192 petition must show method of assessment to be incorrect 186 proceedings must be taken under this statute 179 proceedings upon return of writ 185 power of supreme court 187 power of county court, where collector fails to pay over 191 reference may be ordered 185 refund of tax paid upon illegal assessment <. . 188 return to writ 185 return not to be traversed by complainant 186 return to writ is not conclusive 185 settlement of conflicting claims to surplus at tax sale 192 supplementary proceedings to collect tax 190 test of value earning capacity 187 title to office cannot be raised or considered 183 writ not to be directed to town clerk and supervisor 184 writ, when returnable 184 what can be considered by the court 186 what facts must be stated in petition 182 when county court may apportion tax 189 valuation not considered in court of appeals 188 verification of petition 182 Proceedings by appraisers transfer tax 167 for collection of transfer tax by district attorney 177 supplementary against nonresident 88 supplementary against resident 190 upon return of writ of certiorari 185 Proceeds of sale, by collector 84 Prohibition of the despoliation of lands sold 110 Proof of nonredemption, state sale 114 Proof of publication of notice of comptroller's sale 103 Proofs, state board may hear 123 Property, any personal, can be sold to pay tax 85 defined, transfer tax 178o exempt from taxation 15 348 INDEX. Property (Continued). PAGE exempt from mortgage tax 193b illegally assessed, may be reassessed by supervisors 77 omission of, from tax-roll 44 of infants to be placed on roll 44 of corporation, lien of comptroller's warrant on 144 of foreign principal, when exempt 17 transient, cannot be seized by collector 80 real and personal, denned 14 Proportionate part of expense of tax sale on each parcel sold 118 Provisions as to comptroller apply to county treasurer 122 Provisional remedies, restriction as to, under mortgage tax law 193w Publication by county treasurer, sale of nonresident lands 119 of comptroller's notice of unredeemed lands Ill of list of wild lands of state 113 of notice of sales, by comptroller 103 of notice of time and place of receiving taxes 84 Purchasers at tax sale, payment of bids 107 at tax sale, to give notice to mortgagee 116 Purchases by comptroller on sale for tax 105 by county treasurer on sale for tax 120 Purchase money, when to be refunded 121 0.. Queens county 41 R. i Railroad, apportionment between school districts 70 assessment of 48 corporations, payment of taxes by 86 consolidated companies 49 elevated, franchise tax 134 exemption, tax on capital , 132 lands, where taxed 34, 58 payment of tax by 86 personal property of, where taxable 34 reports of 136 street railroads, tracks, etc., are real estate 49 surface and elevated, reports of 137 when exempt from franchise tax 132 Rate of additional franchise tax, transportation, etc., companies 133 franchise tax '. 129 interest on unpaid taxes 95 interest when county treasurer fails to pay over 96 license on foreign corporations 128 organization tax on stock corporations 127 INDEX. 349 PAGE Ratification of comptroller's acts 133 Readjustment of accounts by comptroller 141 Real estate and personal property must be separately valued 37 and real property denned . . . 14 divided by line of tax district 33 description of 43, 56 liable to taxation 15 of minister or priest exempt 17 of cemeteries exempt 15, 25 of banks, deduction by reason of 53 of corporations, where taxable 34 of medical society, when exempt ., ; 29 of pharmaceutical society, when exempt 29 of railroads, where taxable 34, 58 of nonresident, assessment of 43, 56 of nonresidents, description of 55, 74 of nonresident surveys and maps 56 of agricultural society, exempt 17 place of taxation of 32 reassessment of tax on 95 stricken from tax-rolls, redemption of 120 when tax becomes an incumbrance on 41 when transfer of, taxable 147 Reappraisal, transfer tax 170 Reassessment of property legally assessed 77 of tax on real property 95 for imperfect description 100 Receipt from county treasurer and comptroller transfer tax 178 by collector of warrant, notice of 84 Recording officer to pay over mortgage tax I . . 193r Recovery, foreign corporation cannot obtain until license fee paid 128 of tax where lands conjointly assessed 108 of franchise tax, action for, by comptroller 145 Redemption of lands, certificate of nonredemption, state sale 114 conjointly assessed 109 county treasurer's sales 119 comptroller's sales 103 by occupant after notice by comptroller 114 by occupant before notice by comptroller 115 failure to redeem 116 by mortgagee before notice 117 of nonresident lands sold by county treasurer 120 part of undivided tract 108 sold for unpaid tax 102, 108 sold for unpaid mortgage tax : . 193 Revision of accounts of comptroller 141 Reward by comptroller for information of evasion by corporation 143 Road taxes 217 Road tax on state lands not allowed 35 Rules, state board to prescribe 123 S. Sale, by comptroller 102, 104 by collector to pay tax 84 by county treasurer for unpaid tax 118 by sheriff for tax on debts due nonresidents 87 for unpaid mortgage tax 193p invalid or ineffectual, to be cancelled 117 of apparatus of telegraph, etc., company 86 of lands for unpaid tax 104 of personal property for nonpayment of tax 84 notice of publication, etc 103 redemption of lands so sold 107 redemption from, under mortgage tax law 193q set aside, new certificate 107 what personal property can be sold by collector 85 withdrawal of, for state lien 100 where part of tax on lot is paid 89 where made by county treasurer, rules as to comptroller govern 122 Salary of tax commissioners 122 Satisfaction of collector's bond 95 352 INDEX. PAGE Savings banks deposits exempt 17 depositors liable to tax on deposits 26 deductions from assets 29 exempt from tax on capital stock 132 franchise tax on 135b Schedule of laws repealed 193bb Schoolhouse, lots used for, exempt 19 definition 20 no tax for, erected on state lands 52 School districts, property to be apportioned between 70 Scientific societies, etc., exemptions 15 School taxes, assessment of 198, 200 collection of , 204 collected same as other county taxes, where returned to county treasurer 211 collectpr of, appointment of 208 bond of '. 209 liable for lost moneys 209, 212 may execute warrant in another district, etc 214 notice of receiving warrant 213 penalty for refusal to serve 209 qualifications of 209 sureties of, liable for deficiency 216 term of office 209 to keep moneys in his possession 215 to make verified account .... I 210 deductions from town assessment 200 delinquents may pay county treasurer 211 error in tax list, when trustees may refund 215 school meeting may vote k . 198 the tax list to be made by trustees 200 trustees to prepare tax warrant 212 trustees may renew warrant 214 trustees may sue for unpaid tax 215 trustees to file tax list with town clerk 216 trustees to transmit account of unpaid taxes to county treasurer 210 unpaid taxes to be paid to trustees by county treasurer 210 union free schools 210 Secretary of state, report of corporations by 146 Scoured indebtedness, statement of. under mortgage tax law 193d Securities of nonresidents, exemption of 17 Sequestration, attorney-general In bring :icHon for. . . . ." 192 Sotting aside cancellation of strife sale- 118 Settlement of conflicting claims to surplus nt tax sale 192 INDEX. 358 PAGE Shares of stock to be assessed at market vaiue 38 of stock in banks, hew assessed 53 Shareholder not taxable if capital stock taxed 18 Shareholder in banks, no personal notice to 54 State, possession of lands by 113 treasury, payment of moneys into 118 lien of, on lands to be sold for taxes 121 taxation, exemption from 15 Sheriff, expense of, for collecting tax, a charge on the town 95 fees of, in executing comptroller's warrant 145 fees of, for executing collector's warrant 87 return of, for tax on debts due nonresidents 88 to execute warrant for tax against nonresidents 87 to levy under comptroller's warrant on property of corporation 145 when to execute collector's warrant 94 Situs, mortgage tax law 193a Sleeping car company, additional franchise tax 133 Soldiers' Monument Association, exempt 27 Special franchise, what deemed to include 15 assessment of 73 schedule of dates for filing assessments of 73a report of tax commissioners 73c hearing on assessment of 73d certiorari to review assessment 73d deduction from tax on 73d Special partner partnership debts not deducted 44 Special report to comptroller, penalty for refusal 140 Stamps to be attached to stock transfers 193y State assessors 122 State board of tax commissioners, appointment, number, term 122 apportionment of mortgage tass by 193w appeals to, by supervisor 124 powers and duties 123 supervisory power under mortgage tax law 193v to visit counties 123 to decide, if residence disputed 31 to regulate practice on appeal mortgage tax law 193m State board of equalization, who constitute 124 powers and duties 124 State comptroller, powers under stock transfer tax law 193aa State engineer, when to sell lands, resale for taxes 107 State lands, how assessed when leased 29 correction of assessment by comptroller 52 county treasurer to furnish list of, for tax sale 121 list of, to be published by comptroller 113 354 INDEX. State lands (Continued) . PAGE payment of tax on 89 to be bid in at county treasurer's sale 121 State lien on lands to be sold for taxes -. 118 State lien, how protected 106 State officers to furnish tax commissioners information 123 State property exempt 15 State sale, cancellation of, for errors 117 certificate of purchase 107 certificate of nonredemption 114 completion of title 114 effect of occupant's failure to redeem 115 expenses of \ 142 mortgagee's lien for taxes paid 117 new certificate 107 notiec to occupants 113 payment of bids at 107 redemption by mortgagee before notice 117 redemption by occupant before notice 115 redemption by occupant 114 redemption of lands 108 redemption of undivided interest 108 setting aside cancellation of '118 withdrawal for state lien 106 State tax, borrowing by county to pay 96 payment by counties 96 State tax certificates, comptroller may sign 105 State tax sale 102 mortgage lien not affected by 116 purchases by comptroller 105 Statement by president of corporation, penalty 54, 55 not conclusive 55 of taxes on corporations by clerk of supervisors 82 of tax, comptroller to give notice of 140 of valuation to be forwarded to comptroller 82 Statute of limitations, defective sales 112 for deductions of overcharges 108 state lien 107 state sale 108 Statute takes effect 193 Stay by court extends time 91 Stay, certiorari does not operate as 184 Steamboat company, additional franchise tax 133 Steam-heating, etc., corporations, exemption, tax on capital 132 franchise tax on 135 report to comptroller. 137 INDEX. 355 PAGE S learn surface railroad, additional franchise tax on 133 Stock, capital, and shareholders, distinguished 36 corporate, taxation of 35 corporation, organization tax 127 corporations, report of 136 corporations, tax on increase and consolidation 127 in banks, collection of taxes assessed against 85 to be assessed at its market value 38 value of, to be appraised 138 to be assessed at market value. . 38 in banks, collection of taxes assessed against 85 corporation, organization tax 127 value of, to be appraised 138 Stock transfer tax law 193y amount of tax 193y application of taxes 193bb cancellation of stamps 193z civil penalty, how recovered 193bb dies, contract for 193aa effect of failure to pay tax 193bb expenses, etc., how paid 193aa illegal use of stamps, penalty for 193aa memorandum of sale, what to contain 193z nonpayment of tax, penalty for 193z effect of 193bb penalty, for failure to cancel stamp 193z for failure to pay tax 193z for illegal use of stamps 193aa civil, how recovered 193bb stamps to be attached .-193y cancellation of 193z contract for dies 193aa how prepared 193z how sold 193z illegal use of, penalty for 193aa penalty for failure to cancel 193z state comptroller, powers of 193aa taxes, how applied 193bb Stockholder, when not liable to tax 18, 22 of bank, taxable on shares 38 Stockholders of bank, list of and its inspection 53 Street railroads, track, etc., of real estate 49 Strays, duties of f enceviewers as to 246 Subdivision of tax against nonresidents 101 Suit against corporations for failure to make statement 55 356 INDEX. PAGE Suits or proceedings, dismissal of 191 Superintendent of insurance, evidence by transfer tax 169 Supervisor, apportionment by, between school districts 70 appeal to state board of equalization < . . . . 124 costs on such appeal 126 neglect or refusal of, to approve collector's bond '. . 94 to furnish accurate descriptions of lands to comptroller 100 to give notice to county treasurer of appointment of collector 94 to correct imperfect descriptions 100 Supervisors, board of, correction by, of errors in tax-roll 75 cannot enter omitted property in tax-roll 76 equalization by 74 may legalize informal acts 71 powers of, under mortgage tax law 193v to levy tax 77 to distribute mortgage tax 193s to examine and correct descriptions in tax-roll 74 to reassess property illegally assessed 77 to review assessments upon nonresidents 75 Supplementary proceedings against nonresident 88 to collect tax 190 Supreme Court justice, reappraisal by transfer tax 169 Surety corporations, exempt from franchise tajx 132 Surplus on collector's tax sale, paid to owner 84 claimants to 84 tax placed to credit of town 91 distinguished from capital stock 131 on tax sale settlement of conflicting claims 192 profits are taxable 38 Surrogate, assistants in New York county 175 assistants in Kings and other counties 176 contempt of court, may punish for, transfer tax 174 determination of, transfer tax 170 jurisdiction, transfer tax 165 report of, to county treasurer and comptroller 178b to enforce payment of transfer tax 174 Surveys and maps of real estate of nonresidents 56 Surveys, county treasurer may order, for sales 96 System of taxation defined highways 225 T. Tax, additional franchise, on transportation and transmission corporations 133 against telegraph, etc., lines, enforcement of 86 against resident, when treated as nonresident 95 application of corporation 146 INDEX. 357 Tax (Continued). PAGE apportionment of, by county court 189 cancellation of erroneous, by comptroller 99 cancelled, transcript of, for supervisors 100 certificate, comptroller may assign 105 collection of 84 collection of transfer, by executors, etc 161 collection of nonresident 98 collector must pay money over, if stolen or lost 92 collector must actually collect and pay over 92 collector must give notice of time and place of receiving and attend. . 84 commissioners, state board of 122 comptroller may readjust accounts of corporations for 141 comptroller to give notice to corporation, of statement of 140 corporation, comptroller's warrant for collection of 144 corporation, how applied 146 correction of, and return by supervisors 72 credit for surplus, how applied 91 county judge cannot order cancelled 73 county court, duty of, when collector fails to pay over 191 county treasurer, etc., to take supplementary proceedings to collect.. 190 deeds, effect of 112, 113 delinquent corporations, information of 145 district, defined 14 districts, real property on dividing line of 33 districts, when executors, etc., reside in different 30 enforcement of, against telegraph, etc., company 86 enforcement of, against nonresident 81 equalization of 73 extension of time for collection of 93 exemption of corporation for state purposes 146 fees of collector 90 fees of county treasurer, transfer 178a sheriff, franchise 144 franchise, action for 145 domestic corporations 129 elevated and surface (not steam) railroads 1.34 foreign corporations 128 foreign bankers 135 insurance and surety corporations 135 water-works, gas, electric or steam-heating, lighting and power companies 135 trust companies ' 135a savings banks 135b foreign bankers 135b lien of 141 penalty for failure to pay 140 358 INDEX. Tax (Continued). PAGE levy of 73 mortgage, how levied 193c municipal, on railroads, to be paid to county treasurer 259 neglect or refusal to pay 84 nonpayment of, sale of personal property 84 notice of, by collector 34 on bank stock, retention of dividends to pay 85 on capital stock, exemptions from 129, 132 on consolidation of corporations 127 on corporations 126 on debts due nonresidents 87 on increase, stock corporation 127 on organization, stock corporation 127 on part of lot, payment of 89 on rents reserved, collection of 87 on state lands, payment of 89 on taxable transfers, lien and payment of 158 overpaid, to be refunded 102 paid by tenant, remedy of 89 payment of, by collector 91 payment of, by telegraph, etc., company 86 roll and collector's warrant 77 refund of, for illegality 188 refund of transfer, erroneously paid 162 refunded, relevy for 188 readjustment of corporation, by comptroller 141 rejection by comptroller of nonresident ; . . 99 return of collector, when enjoined 91 return of nonresident 98 stock transfer tax 193y, 193bb supplementary proceedings to collect 190 surplus, credited to town 91 transmittai of cancelled, by comptroller to supervisors 100 unpaid, return of, by collector 90 unpaid, to be reassessed 95 unpaid, sale, notice, surplus, etc 84 when entry of, in roll, becomes an incumbrance 41 when liability for, accrues 41 when, becomes a lien on personal property '. . . 42 Taxation of corporate stock 35 of corporations, organization and franchise 127 of individual bank capital 38 of lands sold by the state 29 of lands divided by line of tax district 35 of corporate stock 35 INDEX. 359 Taxation (Continued). PAGI of national banks 37 of property of nonresidents 29 of property liable to 15 of property exempt from 15 transfers of property 147 Tax commissioners, number, appointment, term, salary, etc 122 powers and duties 123 to visit counties 123 Tax, highway (see Highway, taxes for) 14 Tax list, mortgage, preparation of 193g notice of filing of 193h correction of 193i Tax on dogs ( see Dog taxes ) 235 Tax, school (see School taxes) 198 Tax-roll, abstract of, to be furnished county treasurer 82 and collector's warrant to be issued by supervisors 77 correction of 75 collector's notice of receipt of 84 delivery to town or city clerk 69 notice of completion and filing by assessors 69 oath to, of assessors 67 Taxpayer, removing, proceedings in county court. 189 Tax sales by comptroller 102 deeds of land sold 106 expense of, a lien on land sold , 118 how conducted 104 invalid or ineffectual, to be cancelled 117 lands withdrawn from 106 lien of mortgage not affected by 116 notice of 103 notice by purchaser to mortgagee 116 set aside, when 118 by count\- treasurer 118 advertisement . . ; 119 conveyance of lands, effect of 120 lands on which state has lien to be bid in 121 when lands to be sold 119 when purchase money refunded 121 claims to surplus at 192 Taxable transfers 147 accrual and payment of tax 159 act is constitutional 148 adopted children, evidence of adoption 157 Albany county, tax assistant in 176 appointment of appraiser 165 360 INDEX. Taxable transfers (Continued'). PAGE appeal and other proceedings 173 application of taxes 1 78c appraisal to be made as soon as practicable 170 appraiser to take oath 171 appraiser to report full amount Of property 171 appraiser to make no deductions 172 appraiser in doubt to report property taxable 172 bequest for masses, taxable 152 bequest to United States, taxable 149 bequest for maintenance of burial lot 154 bonds and deposits in this state owned by nonresidents 153 books and forms to be furnished by comptroller , 178a bribery of appraiser 172 collection of tax by executor, etc 161 composition upon certain estates 175 compromising disputed tax contingent interests, when to be taxed 159 contingent estates, assessment of 172 contempt of court, by not paying 174 debts owing decedent by legatees 152 debts due to nonresident 154 definitions of " estate," " property," " transfer," etc 178c deferred payment of 163 determination of surrogate 170 discount on tax 160 domestic corporations, etc., when exempt 155 Dutchess county, tax assistants in 176 duty of surrogate 174 Erie county, tax assistant in 176 executor cannot institute proceedings to be prosecuted by district attorney 178 executor personally liable 161 exceptions and limitations 1 56 exemptions in article one not applicable 178d exempt corporations, societies, etc 154 exemption must be clearly shown 157 equitable conversion of property 156 fees of county treasurer and comptroller 178a five hundred dollars or over constitutes an estate 147, 148 foreign charitable and religious corporations, taxable 155 general rule as to imposition of tax 153 gifts causa mortis 149 husband of deceased daughter, exempt 158 ignorance of the law no excuse for not paying tax 160 interest on tax 160, 101 INDEX. 361 Taxable transfers (Continued). PAGE jurisdiction of surrogate 165 legacy, when the consideration of executed contract 152 legacy to executors 152 liability of certain corporations to tax .' 163 liability of executors, etc., for tax 161 lien of tax, and collection by executors, etc ^. . . . 161 life insurance, policies payable to executors, taxable 154 lineal descendants 158 limitation to $10,000 158 litigation, preventing settlement of 160 location of property 150 methods of establishing value 174 Monroe county, tax assistants . . . . ; 176 mortgage debts not to be deducted from personalty 1 56 municipal corporations to pay tax 155 nonresident decedents, when property of, taxable 153 notice of appraisal, to whom mailed 171, 172 notice of appeal from surrogate's determination 174 New York county, surrogate's assistants 175 Oneida county, tax assistants in 176 Onondaga county, tax assistant in 176 omitted property to be appraised 166 payment after determination, protects executors 174 payment of mortgages out of personalty 156 partnership property 170 proceedings by appraiser 167 present value of legacy, basis of tax 149 property of resident decedent in another state, liable 154 property transiently in state, not taxable 151 proceedings for collection of, by district-attorney 177 Queens county, tax assistant in. 176 real estate, location of 151 reappraisal of 170 receipt from county treasurer and comptroller 178 refund of tax erroneously paid 162 repeal of former acts does not prevent collection of tax 178d report of comptroller 1 78b reports of county treasurer and comptroller of New York city 178b reports of surrogate and county clerk 178b remaindermen pay six per cent, interest on tax 161 special tax. statute to be strictly construed 150 Suffolk county, tax assistant in 1 76 surrogate to enforce payment of 174 surrogate to deduct debts, funeral expenses, etc 166 stocks in foreign corporations 151 3G2 INDEX. Taxable transfers (Continued). PAGE tax is upon right of succession, not upon property 150 time when transfer takes place 150 time of execution of will or deed does not govern 156 trustees, wlien given power to name legatees 149 Ulster county, tax assistant in 176 Westchester county, tax assistant in 176 when corporation, bailee liable for 163 when nonresident legatee dies before estate is settled 153 when a trust is created by will or deed 156 Team, definition of 23 Telegraph company, property of, apportioned between school districts .... 70 payment of tax by 86 enforcement of tax against 86 Telegraph lines, assessment of 48 Telephone company, property of, apportioned between school districts .... 70 payment of tax by 86 enforcement of tax against 86 Tenant, when to pay tax and deduct it from rent 87 remedy of, for tax paid 89 to pay road tax and deduct from rent 222 Tenant in common, sale of crops, etc., to pay tax 85 Term of state tax commissioners , 122 of years, rents, to whom taxable 30 Time, extension of, for collection of tax 93 within which tax may be paid after return by collector .'.... 90 within which to redeem lands sold for tax 108 within which to appeal by supervisor to tax commissioners 125 within which counties must pay state tax 96 Title, certificate of, completion of 114 guarantee companies not exempt, tax on capital 132 of act, " the tax law " 14 Toll-bridge companies, where real estate of, taxable 35 Town may change its system of highway taxes 225 assessors, election, number, eligibility 5 " Transfer," definition 178c tax (see Taxable transfers) 147 Transmission of cancelled taxes by comptroller to supervisors 100 Transmission corporations, report of 134 Transportation corporations, additional franchise tax on 133 report to comptroller 137 Treasurer, county, losses by, default of 97 Trees, abatement of highway tax for 223 Trustee, assessment of 59 collection of transfer tax by tt 161 place of taxation 30 INDEX. 3G3 PAGE Trust companies, franchise tax on 135a mortgages 193k Trustees of village to assess 11 Trustees of schools, to fill vacancy 209 to transmit account of unpaid taxes to county treasurer 210 to receive tax from county treasurer 210 to prepare tax-warrant 212 may review warrant 214 to correct error in tax-list 21f> may sue for unpaid tax 215 Turnpike, bridge, etc., corporations, where taxable 26 U. Undertaking of collector 8 neglect or refusal of supervisor to approve 94 satisfaction of 95 on certiorari from decision of comptroller 143 Unequal assessment, certiorari for 178d what claimant must show , . . 186 refund of tax 188 Undivided tract, sold for tax, redemption of part 108 Union free schools, taxes 216 Unknown owner, tenant to be assessed 43 Unoccupied lands, despoliation of 110 of state, possession of 113 United States banks, assessment of 53 commissioners, lands of, notice of sales 121 loan commissioners, sale of lands for taxes 105 property of, exempt : 15 securities, exempt 18 Unpaid taxes, sale by collector for 84 on mortgages, interest on 193e return of. by collector ' 90 to be reassessed 95 sales by comptroller * 104 nonresident, return of 98 Unredeemed lands, notice of, by comptroller Ill Unsold certificates, where lani bought for county 105 V. Vacancies 7, 11 appointment to fill 94 Vacant lands, state s?le, purchaser's rights 108 of state, possession of 113 wild and forest lands 112 364 INDEX. PAGE Valuation, assessors may reduce or increase 62 to be transmitted to comptroller 82 Value of stock to be appraised, when no dividends 138 Venue not necessary 69 Verification of tax-roll 67 two assessors may make 68 before third Tuesday of August is a nullity 68 statute must be strictly followed ! 68 location, venue, form, failure to make 69 Vessels, when exemption of, registered 17 Veterans, exemption of, registered 17 Veterans, exempt from certain taxes -11 social societies 28 Village assessors 9 eligibility, oath of office 10 extraordinary expenditures 11 in villages, under special charters 12 the tax law applicable to 12 trustees, when to act as 11 notice of, completing roll, review 12 when to make assessment 11 Volunteer firemen, real estate exempt 16 \Y. Warrant, abstract of, to be furnished county treasurer 82 for collection of tax on debts due nonresidents 87 for collection of taxes 77 for collection of franchise tax 144 if legal on its face, collector protend 7!) if illegal on its face, collector not liable* 93 must be complete and valid on its face 79 return of, neglect to return, etc 88 to sheriff, for tax against nonresidents 87 when sheriff may execute collector's . !>4 Water companies, exemption, tax on capital 135 franchise tax 135 property of, liable to tax 18 reports of 137 Wild lands, despoliation of 110 not exempt 15 of state, possession of 113 Will, tax on transfers by (see Taxable transfers) 147 Withdrawal at state sales for state lien 106 Writ of certiorari (see Procedure) 17Hd Wrongful assessment, reapportioned by county court 189 SUPPLEMENT TO THE NEW YORK TAX LAW CONTAINING THE Statutory Amendments and the Decisions OF THE COURTS SINCE ITS PUBLICATION To OCTOBER 1, 1897. BY JOHN N. DRAKE, Counselor at Law. SUPPLEMENT TO THE NEW YORK TAX LAW. Page 9. In Tillages incorporated under " The General Act." The board of trustees shall act as assessors of tbe village, or may appoint of their number a committee for that purpose, unless separate assessors are appointed or elected as provided by this section. If twenty-five electors qualified to vote upon a proposition shall present a petition to the board of trustees for the election of separate assess- ors, it shall submit to the next annual election a proposition therefor, and if such proposition be adopted, shall appoint three persons to be assessors of such village for the terms of one, two and three years, respectively, and thereafter at each annual election, one assessor shall ba elected for a full term of three years. In a village of the first or second class, which has now no separate assessors, the board of trus- tees may, by resolution, direct that three assessors bo elected at the next annual election, and they shall be elected accordingly for the terms of one, two, and three years respectively. At each annual election thereafter one assessor shall be elected for a full term of three years. As amended by The Village Law, L. 1897, ch. 414, 51. Page 10. Eligibility to office. A president or trustee, or a water, light, sewer, or cemetery com- missioner, must, at the time of his election aud during his term, be the owner of property assessed upon the last preceding assessment roll of the village ; except that a president or trustee elected at the first village election, must be the owner of property assessed upon the last preceding town assessment roll. Any resident elector is eligible to any other village oflice. A resident woman who is a citizen of the United States and of the 3gpecial tax, the clerk shall forthwith prepare a copy of the nrrsual assessment roll, and the same shall be revised and corrected by the board of trustees as shall be just, for the purpose of the asses>ment of such tax upon the taxable property and persons of the village, and as so corrected and revised shall be filed with the clerk on or before the 2d Tuesday after buch special eltction. Thereupon the like pro- 6 SUPPLEMENT TO THE ceedings shall be taken, as nearly as may be, for completing pucb> assessment roll, hearing and determining complaints in relation theret < >, which must be on a notice of not less than five nor more than ten dayp,. filing the roll when completed, giving notice thereof, and levying the special tax so authorized, as in the case of the annual assessment roll and the levy of the annual tax. Id. 111. Lien of tax. An annual or special tax is a lien prior and superior to every other lien or claim, except the lien of an existing tax or local assessment, on real property upon which it is levied from the date of the delivery to the collector of the warrant for the collection thereof, until paid or otherwise satisfied or discharged. Id. 112. Lien of assessment for local improvement. An assessment for pav- ing, sewers, fire protection, constructing or repairing sidewalks, sprinkling streets, trimming trees, or keeping sidewalks or streets cleared of weeds, ice, snow, or other accumulations, is a lien prior and superior to every other lien or claim, except the lien of an existing tax or local assessment, upon the real property improved or benefited, from the date of the final determination of the amount thereof, until it is paid or otherwise satisfied or discharged. No real property is exempt from assessment for a purpose specified in this section. Id. 118. Page 12. Notice of completing roll. Review thereof. The assessors shall, in a village of the first or second class, at least one week before the 1st Tuesday in June in each year, and in a village of the third or fourth class, at least ony week before the 1st Tuesday in May in each year, cause a notice to be published in each newspaper published in the village, and posted in at least five conspicuous public places in the village, that on such 1st Tuesday in May or June, as the case may be, at a specified place and during four consecutive hours to be named, they will meet for the purpose of completing the assess- ment roll, and of hearing and determining complaints in relation thereto, and they may adjourn such meeting from day to day, not later than Saturday then next succeeding. Village assessors possess all the powers and are subject to all the duties of town assessors in hearing and determining complaints as to assessments. If the village is one in which the assessment roll is required to be prepared by copy- ing from the assessment roll of the town, the assessors at such meeting shall not hear any complaint as to a valuation which has not been changed, except upon proof of a change in the property or in the ownership or valuation since the town assessment was completed. Id. 105 NEW YOKK TAX LAW. 7 Completion and verification of assessment roll. When the assessors, or a majority of them, shall have completed the village asses-meet roll, they shall severally make, subscribe, and attach to such roll, an oath, in substantially the same form as is required of town assessors by the tax law, if such roll was originally prepared by them; or, if such roll was prepared by copying from the assessment roll of the town, an oath to the effect that such roll contains, to the best of their knowledge and belief, a true statement of the property, persons, and corporations liable to assessment and taxation within the village, as the same appears upon the assessment roll of the town in which the village is situated, and, if in making such assessment the valuation of any property ha^ been changed, or any new or additional assessment has been made, that in changing such valuation or in making such new or additional assessment, they have estimated the value of the real estate at the sums which a majority of the assessors have decided to be the full value thereof, and that the personal property so assessed is assessed at the full value thereof, according to their best knowledge and belief. The roll as so completed and verified shall be filed with the village clerk, on or before the 2d Tuesday in June in villages of the first or second class, and on or before the 2d Tuesday in May in villages of the third or fourth class. Id. 106. Failure to hold meeting. If the meeting for completing the village assessment roll and hearing complaints in relation thereto is not held on the 1st Tuesday in May, or June, as the case may be, each of the assessors shall forfeit to the village $10, and they shall, by resolution, fix another time therefor, and give notice thereof at least ten days prior thereto by publication thereof in the same manner as for the first meeting, and by posting copies thereof in at least five conspicuous places in the village. The assessors shall meet accordingly at the time and place appointed, shall hear complaints, complete the assessment roll, and file the same on or before the feurth day after such meeting, in the same manner as near as may be as if their annual meeting had been held as required by law. If the completed assessment roll shall not be so filed on or before the fourth day after the meeting for com- pleting the same and hearing complaints in relation thereto, in either case, the assessment shall not on that account be invalid, but such roll shall be filed in like manner as soon as may be thereafter, and each assessor shall forfeit to the village $5 for each day of such neglect. Id. 107. Notice of completion of annual assessment roll. Upon completing and filing the annual assessment roll, and on or before the 2d Tuesday of June in villages of th^ first or second class, and on or before the 8 SUPPLEMENT TO THE 2d Tuesday in May in villages of the third or fourth class, the assessors shall cause notice thereof to be published at least once in the official paper, if any, and copies of such notice posted in not less than five public places in the village, specifying the date of filing, and that the same will remain on file with the clerk, subject to public inspection, for fifteen days after the date of such notice. Id. 108. Certiorari to review assessment. An application for a writ of oertiorari to review the assessment roll may be made within such fifteen days in the manner provided by the tax law. Id. 109. Annual tax levy. Upon the expiration of such fifteen days, the board of trustees shall levy the tax for the current fiscal year, which must include the following items: 1. Such sums as shall have been authorized by the last preceding annual election, or by a special election for which a special tax warrant has not been issued. 2. The total amount of the indebtedness of the village lawfully contracted, which will become due and payable during the current fiscal year. 3. Such sum as the board deems necessary in addition to the poll tax to meet the expenditures from the street fund for the current fiscal year, not exceeding one-half of 1 per cent of the total valuation of the property assessed upon the annual assessment roll of the last preceding year. 4. Such additional sums as shall be deemed necessary to meet all other expenditures of the village for the current fiscal year not exceed- ing one-half of 1 per cent of such total valuation. 5. The poll tax. If by reason of an actual or alleged error or defect in the assess- ment roll of the last preceding fiscal year, any taxes authorized and intended to be levied thereby, are not paid, or if a special tax warrant has been returned and taxes levied therein remain unpaid, the amount thereof may be levied upan the same property or to the same person upon the annual assessment roll of the current year. The tax roll shall be made in duplicate, and upon its completion, the clerk shall endorse upon each duplicate the date thereof. The completed assess- ment roll shall be presumptive evidence of the facts therein stated. Id. 110. Special assessment and levy. If the board of trustees is authorized by a special election to levy a special tax, the clerk shall forthwith prepare a copy of the annual assessment roll, and the same shall be NEW YORK TAX LAW. 9 revised and combed by the board of trustees, as shall be just for the purposes of the assessment of such tax upon the taxab'e property and persons of the village, and as so corrected and revised shall be filed with the clerk on or befo.ethu second Tuesday after such special election. Thereupon the like proceedings shall be taken, as nearly as may be, for comple'. ing such assessment ro 1 !, hearing and determining complaints in relation thereto, which must be on a notice of not less than five nor m re than ten days, filing the roll when completed, giving notice ther of, aad levying the special tax so authorized, as in in the case of the annual assessment roll and the levy of the annual tax. Id. 111. Warrant to collector. Upon the completion of a tax levy the clerk shall deliver to the collector one of the duplicate rolls, with a warrant thereto annexed signed by the president and attested by the clerk, under the corporate seal of the village, containing a summary state- ment of the porposes for which the taxes are 1< vied, the au>ount thereof for each purpose, and the total amount for all purposes, and commanding the collector to collect the taxes thei ein levied with his fees, and to return said warrant and roll to the clerk within sixty days after the date of the warrant, unless the time shall be extended. T*ie collector shall give a receipt to the clerk for the warrant and assessment roll delivered to him. The board of trustees may extend the time for the return of the warrant thirty days beyond the first sixty, and such extension shall not affect the validity of the bond given by the collector and his sureties. Id. 114. Collection of taxes by collector. Upon receiving the assessment roll and warrant the collector shall cause a notice to be published at least once in the official paper, if any, and alo in each other news piper published in the village, and posted conspicuously in five public places in the village, stating that on six days specified therein, not 1 ss than nine nor more than twenty days after the publication and posting thereof, he will attend at a convenient place in the village, specifics in the notice, for the purpose of receiving taxes. At least seven days before the first date fixed in such notice, the collector sha 1 serve a copy thereof upon each corporation named in or subject to taxation upon the assessment roll, and whose principal office is not in the village, by delivering such copy to a person designated by the cor- p ration for that purpose by a written designation filed with the village clerk, or to any person in the village acting as the agent or representative in any capacity of such corporation. If there is no such designated person or agent in the village, service of such notice upon the corporation shall not be required. Any person or corpora- 2 10 SUPPLEMENT TO THE tion paying taxes within twenty days from the date of the notice, shall be charged with 1 per cent thereon, and thereafter with 5 per cent, for the fees of the collector. If a notice is not served upon a corporation as herein required, the collector shall only be entitled to 1 per cent as his fees upon the taxes assessed against it. After the expiration of such twenty days the collector shall proceed to collect the taxes remaining unpaid, and for that purpose he possesses all the powers of a town collector. The laws relating to town collectors shall also, so far as consistent with this chapter, apply to the collec- tion of village taxes. Id. 115. Return of collector; payment of taxes to treasurer. The collector shall pay all taxes received by him, as soon as practicable after receipt thereof, to the treasurer, and upon the expiration of the time fixed there- for, shall deliver the roll and warrant to the clerk and make and file with him a return, in accordance with the directions of the warrant, showing the total amount of tax paid and each tax unpaid, with the receipt of the village treasurer for all taxes paid to him. The clerk shall thereupon deliver to the treasurer a statement showing the unpaid taxes returned by the collector. All taxes so returned unpaid shall be increased 5 per cent, and, if remaining unpaid for thirty days after such return, shall bear interest at the rate of 10 per cent per annum, from the time of their return as unpaid by the collector to the time of their subse- quent payment; and such tax and increase may be paid to the treas- urer at any time after such return and before a sale for such unpaid tax of any real property upon which the same may be assessed; but if paid after a notice of sale has been given as provided in this article, the expense of such notice shall be added to the amount of the tax. The provisions of this section, so far as practicable, apply to a village in which the taxes are collected by the treasurer. Id. 116. Collection of taxes by treasurer. In a village which has no collector, the tax roll and warrant shall be delivered to the treasurer of the village, and the provisions of this article relating to the delivery of a tax roll and warrant, the extension of the time for the collection of taxes, and the return of such tax roll and warrant, apply to the roll and warrant so delivered to a treasurer, so far as practicable. Upon the delivery of the roll and warrant to the treasurer, he shall publish in each newspaper actually printed in the village, once in each week for four consecutive weeks, and post in five public places in the village, a notice that such tax roll and warrant have been left with him for the collection of the taxes therein levied, and designating one or more convenient places in the village where he will receive taxes for thirty NEW YORK TAX LAW. 11 days after the first publication and posting of said notice, from 9 o'clock in the morning until 4 o'clock in the afternoon, and that for said thirty days taxes may be paid to him without additional charge; and that all such taxes remaining unpaid after the expiration of said thirty days will thereafter bear interest at the rate of 12 per cent per annum, until the return of the tax roll and warrant. The treasurer shall attend at the time and place specified in said notice, and may receive such taxes. After the expiration of said thirty days the treasurer shall proceed to collect the taxes remaining unpaid, with inter jst as herein provided, but without any other fee or charge, and for that purpose be possessed of all the powers of a town collector. Id. 117. Return and assessment roll as evidence. The return of unpaid taxes by the collector, or treasurer, or a copy thereof certified by the clerk under the corporate seal, shall be presumptive evidence of the facts stated therein. An assessment roll filed with the clerk, or a copy of the same, or any part thereof, certified by him under the corporate seal, shall be presumptive evidence of tbe contents thereof, of the regularity of the assessment, and of the right to levy such tax. Id. 118. Page 15, 4, subdiv. 5. 5. All property exempt by law from execution, other than an exempt homestead. But real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such property shall be assessed in the same manner as other real property in the tax districts. At the meeting of the assessors to hear the complaints concerning assessments, a verified application for the exemption of such real property from taxation may be presented to them by or on behalf of the owner thereof, which application must show the facts on which the exemption is claimed, including the amount of pension money used in or toward the purchase of such property. If the assessors are sat- isfied that the applicant is entitled to the exemption, and that the amount of pension money used in the purchase of such property equals or exceeds the assessed valuation thereof, they shall enter the word " exempt" upon the assessment ro-1 opposite the description of such property. If the amount of such pension money used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment roll the words " exempt to the extent of dollars" (naming the amount) and thereupon such real property, to the extent of the exemption entered by the assessors shall be exempt from state, county and general municipal taxation, 12 SUPPLEMENT TO THE but shall be taxable for local school purposes, and for the construct!'. n arid maintenance of streets and highways. If no application lor ex- emption be granted, the property shall be subject to taxation for all purposes. The entries above required shall be made and continued in each assessment of the property so long as it is exempt fr< m 'axation for any purpose. The provisions herein, relating to the assessment and exemption of property purchased with a pension apply and shall be enforced in each municipal corporation authorized to levy taxes. As amended, Laws 1867, ch. 347. Page 15, 4, subdiv. 6. Bonds of this state to be hereafter issued by the comptroller to carry out the provisions of chapter seventy-nine of the laws of eigh- teen hundred and ninety-five, and bonds of a municipal corporation heretofore issued for the purpose of paying up or retiring the bonded indebtedness <'f such corporation. Laws 1897, ch. 80. Page 15. 4, subdiy. 7. The real property of a corporation or association organized exclu- sively for the moral or mental improvement of men or women, or for r ligious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more such purposes, and used n b^onnv bonofioiilV entitled, in possession or expectancy, to any 20 SUPPLEMENT TO THE property or the income thereof by any such transfer, whether mad 3^ bef ire or after the passage of this act. 5. Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when maue shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointme. t relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever any person or corporation possessing such a power of appointment so derived ishall omit or fail to exercise the same within the time provided there- fur, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omissions or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to winch such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure. 6. The tax imposed thereby shall be at the rate of five per centum upon the clear market value of such property, except as otherwise pre- scribed in the next section. As amended, Laws 1897, ch. 284. Page 158. Lien of tax and payment thereof. Every such tax shall be and remain a lien upon the property transferred until pa.d and the person to whom the property is eo transferred, and the administrators, executors and trustees of every estate so transferred shall be personally liable for such tax until its paymen*. The tax shall be paid to the treasurer or the comptroller of the c >unty of the surrogate having jurisdiction as herein provided ; and said treasurer or comptroller shall give, and every executor, administrator, or trustee, shall take duplicate rece'p's from him of puch payment, one of which he shall immediately send to the comptroller of the state, whose duty it shall be to charge the treasurer or comptroller so receiving the tax with the amount there >f and to seal said receipt with the seal of his office and counter- sign the sarne and return it to the executor, administrator or trustee, w hert-upou it shall be a proper voucher in the settlement of his ace uiiis; but no executor, administrator or trustee shall be entitled to a final accounting of an estate in settlement of which a tax is due under the provisions of this act, unless he shall produce a receipt eo sealed and countersigned by the state comptroller or a copy thereof certified by him, or unless a bond shall have been filed as prescribed by section two hundred and twenty-six of this chapter. All taxes impose! bv thi- artiol" shall b* 1 due and payable at the time of the NEW YORK TAX LAW. 21 transfer, except as hereinafter provided. Taxes upon the transfer of aiy estate, property or interest therein limited, conditioned, depend- ent or determinable upon the happening of any contingency or future vent by reason of which the fair market value thereof can not be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoy- ment thereof. As amended, Laws 1867, ch. 284. Page 162. Refund of tax erroneously paid. If any debts shall be proven against the estate of a decedent after the pa)mcnt of any legacy or distributive share thereof, from which any such tax has been deducted or upon which it has been paid by the person entitled to such legacy or distributive share, and such person is required by order of the surrogate having jurisdiction, on notice to the state comptroller, to refund the amount of such debts or any part thereof, an equitable proportion of the 1 ax shall be repaid to him by the executor, administrator or trustee, if the tax has not been paid to the county treasurer, or comptroller of t he city of New York, or if such tax has been paid to such treasun r <>r comptroller of the city of New York, he shall refund out of the funds in his hands or custody to the credit of such taxes such equitable proportion of the tax, and credit himself with the same in his quarterly account rendered to the comptroller of the state under this act. If after the payment of any tax in pursuance of an order fixing such tax, made by the surrogate having jurisdiction, such order be modified or reversed, on due notice to the comptroller of the state, the state comptroller shall, by order, direct and allow the treasurer of the county, or the comptroller of the city of New York, to refund to the executor, administrator, trustee, person or persons, by whom such tax had been paid, the amount of any moneys paid or deposited on account of such tax in excess of the amount of the tax fixed by the order modified or reversed, out'of the funds in his hands or custody, to the credit of such taxes, and to credit himself with the same in his quarterly account rendered to the comptroller of the state under this act; but no application for such refund shall be made after one year from such reversal or modification, and the comp- troller of the state, shall deduct from the fees allowed by this article to the comptroller of the city of New York or the county treasurer the amount theretofore allowed him upon such over- payment. Where it shall be proved to the satisfaction of the surrogate who has assessed the tax upon the transfer of property under this article that deductions for debts were Allowed upon the appraisal, since proved to have been erroneously allowed, it shall be 22 SUPPLEMENT TO THE lawful for such surrogate to enter an ( rder assessing the tax upon the amount wrongfully or erroneously dedudctd. As amended, Laws 1897, ch. 284. Page 163. Deferred payment. Any person or corporation beneficially interested in any property chargeable with a tax under this article, and executors, adminis- trators and trustees thereof may elect within eighteen months from the date of the transfer thereof as herein provided, not to pay such tax until the person or persons beneficially interested therein shall come into the actual possession or enjoyment thereof. It it be personal property, the person or persons so elejting shall give a bond to the state in penalty of three times the amount of any such tax, with such sureties as the surrogate of the proper county may approve, conditioned for the payme it of such tax and interest thereon, at such time or period as the person or persons beneficially interested therein may come into the actual possession or enjoyment of such property, which bond shall be filed in the office of the surrogate. Such bond must be executed and filed and a full return of such property upon oath made to the surrogate within one year from the date of transfer thereof as herein provided, and such bond must be renewed every five years. As amended, Laws 1897, ch. 284. Page 165. Appointment of appraisers. The surrogate, upon the application of any interested party, including the state comptroller, county treasurers, or the comp- troller of New York city, or upon his own motion, shall, as often as, and whenever occasion may require, appoint a competent person as appraiser, to fix the fair market value (at the time of the transfer thereof) of property of persons whose estates shall be subject to the payment of any tax imposed by this article. If the property upon the transfer of which a tax is imposed shall be an estate, income or interest, or shall be a remainder or reversion or other expectancy, real or personal, the title to which is fixed, absolute and indefeasible, such estate or estates shall be appraised immediately after such transfer, or as soon thereafter as may be practicable, at the fair and clear market value thereof at that time; provided, however, that when such e^ate, income or interest shall be of such a nature that its fair and clear market value can not be ascertained at such time, it shall be appraised in like manner at the time when such value first becomes ascertainable. Estates in expectancy which are contingent or defeasible shall be appraised at their full, undiminished value when the persons entitled thereto shall come into the beneficial enjoyment or possession thereof, without diminution for or on account of any NEW YORK TAX LAW. 23 valuation theretofore made of tho particular estates for purposes of taxation, upon which said estates in expectancy may have been limited. The value of every future or limited estate, income, interest or annuity dependent upon any life or lives in being, shall be determined by the rule, method and standard of mortality and value employed by the superintendent of insurance in ascertaining the value of policies of life insurance and annuities for the determination of liabilities of life insurance companies, except that the rate of interest for making such computation shall be five per centum per annum. In estimating the value of any eitate or interest in property, to the beneficial enjoyment or possession whereof there are persons or corporations presently entitled thereto, no allowance shall be made in respect of any contingent incumbranc-j thereon, nor in respect of any contingency upon the happening of which the estate or property or some part thereof or interest therein might be abridge!, defeated or diminished; provided, however, that in the event of such inoumbrance taking effect; as an actual burden upon the interest of the beneficiary, or in the event of the abridgment, defeat or diminution of said estate or property or interest therein as aforesaid, a return shall be made to the person properly entitled thereto of a proportionate amount of such tax in respect of the amount or value of the incumbrance when taking effect, or so much as will reduce the same to the amount which would have been assessed in respect of the actual duration or extent of the es ate or interest enjoyed. Such return of tax bhall be made iu the manner provided by section two hundred and twenty-five of this article. Where any property shall, after the passage of this act, be trmsferred subject to any charge, estate or interest, determinate by the death of any person, or at any period ascertainable only by refer- ence to death, the increase of benefit accruing to any person or corporation upon the extinction or determination of such charge, estate or interest shall be deemed a transfer of property taxable under the provisions of this act in the same manner as though the person or corpora-ion beneficially entitled thereto had then acquired such increase of benefit from the person from whom the title to their respective estates or interests is derived. When property is devised or bequeathed in trust for persons in succession who are all liable to taxation at the same rate, it shall be lawful for the trustees thereof to pay out of the principal of the trust fund or property the taxes to which the particular estates and the expectant estates limited thereon may be respec:ively liable; and when such remainders or expectant estates shall be of such a nature or so disposed and circumstanced that the taxes thereon shall not be presently payable under the pro- visions of this act, or when property is devised or bequeathed in trust for persons in succession who are not liable at the same rate; or where some of the persons taking in succession are exempt, it shall, 24 SUPPLEMENT TO THE nevertheless, be lawful for county treasurers and the comptroller of New York city, by and with the consent of the comptroller of the state, expressed in writing, to agree with such trustees and to com- pound such taxes upon such terms as may be deemed equitable and expedient and to grant discharges to said trustees upon payment of the taxes provided for in such composition ; provided, however, that no such composition shall be conclusive in favor of such trustees as against the interest of such cestuis que trustent as may possess either present rights of enjoyment or fixed, absolute and indefeasible rights of future enjoyment, or of such as would possess such rights in the event of the immediate termination of particular estates, unless they consent thereto, either personally when competent, or by guardian or committee. Such compositions when made shall be executed in triplicate and one copy shall be filed in the office of the comptroller of the state, one copy in the office of the surrogate and one copy be delivered to the trustees who shall be parties thereto. As amended, Laws 1897, ch. 284. Page 169. Determination of surrogate. The report of the appraiser shall be made in duplicate, one of which duplicates shall be filed in the office of the surrogate and the other in the office of the state comptroller. From such leport and other proof relating to any such estate before the surro- gate, the surrogate shall forthwith, as of course determine the cash value of all estates and the amount of tax to which the same are liable; or the surrogate may so determine the cash value of all such estates and the amount of tax to which the same are liable, without appointing an appraiser. The superintendent of insurance shall, on the application of any surrogate, determine the value of any such future or contingent estates, income or interest therein limiteds contingent, dependent or determinable upon the life or lives or person, in being, upon the facts contained in any such appraiser's report, and certify the same to the surrogate, and his certificate shall be conclusive evidence that the method of computation adopted therein is correct. The comptroller of the state of New York or any person dissatisfied with the appraisement or assessment and determination of tax, may appeal therefrom to the surrogate, within sixty days from the fixing, assessing and determination of tax by the surrogate as herein pro- vided, upon filing in the office of the surrogate a written n 'tice of appeal, which shall state the grounds upon which the appeal is taken. The surrogate shall immediately give notice, upon the determination by him as to the value of any estate which is taxable under this article, and of the tax to which it is liable, to all parties known to be interested therein, including the state comptroller. Within two years after the entry of an order or decree of a surrogate determining the NEW YORK TAX LAW. 25 value of an estate and assessing the tax thereon, the comptroller of the state may, if he believes that such appraisal, assessment .or deter- mination has been fraudulently, collusively, or erroneously made, make application to a justice of the supreme court of the judicial district in which the former owner of such estate resided, for a reappraisal thereof. The justice to whom such application is made m.iy thereupon appoint a competent person to reappraise such estate. Such appraiser shall possess the powers, be subject to the duties and receive the compensation provided by sections two hundred and thirty and two hundred and thirty-one of this article. Such compensation shall be payable by the county treasurer or comptroller, out of any funds he may have on account of any tax imposed under the pro- visions of this article, upon the certificate of the justice appointing him. The report of such appraiser shall b^ filed with the justice by whom he was appointed, and thereafter the same proceedings shall be taken and had by and before such justice as herein provided to be taken and had by and before the surrogate. The determination and assessment of such justice shall supersede the determination and assessment of the surrogate, and shall be filed by such justice in the ( ffice of the state comptroller and a certified copy thereof transmitted t ) the surrogate's court of the proper county. As amended, Laws 1897, ch. 284. Page 210. County treasurer to pay the trustees. Out of any moneys in the county treasury, raised for contingent expenses, or for the purpose of paying the amount of the taxes eo returned unpaid, the treasurer shall pay to the collector the amount of the taxes so returned as unpaid, with one per centum of the amount in addition thereto, for the compensation of such collector, and if there are no moneys in the treasury applicable to such purpose, the board of supervisors, at the time of levying said unpaid taxes, as provided in the next section, shall pay to the collector of the school district the amount thereof, with said addition thereto, by voucher or draft on the county treasurer, in the same manner as other county charges are paid, and the collector shall be again charged therewith by the trustees. As amended, Laws 1897, ch. 512. Page 225. Abatement of tax for watering trough. The commissioners of highways shall annually abate three dollars from the highway tax of any inhabitant of a highway district, who shall construct on his own land therein, and keep in repair a watering trough beside the public highway, well supplied with fresh water, the surface of which shall be two or more feet above the level of the ground, and easily accessible for hordes with vehicle?; but the number 4 26 SUPPLEMENT TO THE of such watering troughs in the district, and their location, shall be designated by the commissioners. In a town in which the highways are worked or repaired by the money system of taxation, the com- missioners of highways shall annually issue to each person to whom such an abatement is allowed, a certificate specifying the amount thereof. As amended, Laws 1897, ch. 227. Page 228. Commutation. Every person and corporation shall work the whole number of days for which he or it shall have been assessed, except such days as shall be commuted for, at the rate of one dollar per day, and such commu- tation money shall be paid to the overseers of highways of the district in which the labor shall be assessed, within at least twenty-four hours before the time when the person or corporation is required to app ar and work on the highways; but any corporation must pay its commu- tation money to the commissioners of highways of the town, who shall pay the same to the overseers of the districts respectively, in. which the labor commuted for was assessed, except in the counties of Chemung, Onondaga, Columbia, Wayne, Erie, Franklin, Sullivan, Tioga, Saratoga, Broome and Orange, where such commutation money shall be paid on or before the first day of June of each year, to the commissioner or commissioners of highways of the town in which the labor shall be assessed, and such commutation money shall be ex- pended l>y the commissioner or commissioners of highways upo i the roads and bridges of the town as may be directed by the town boar 1. As amended, Laws 1897, ch. 334. Page 251. Tax to pay orders for sheep killed. Whenever the amount of the orders for damages, given by the town board to the owners of sheep killed or injured by dogs, shall exceed the amount of the dog fund in the hands of the supervisor of such town, the town board may, in its discretion, add to the accounts of puch town, the amount of such orders then due an J unpaid, but t he amount so a; see also, Brooklyn Elevatpd R. R Co. v. Brooklyn, 11 App. Div: 127, and People v. Hicks, 105 N. Y. 198. Page 64. Reports of corporations. P- ople v. Barker, 16 Misc. 252. 28 SUPPLEMENT TO THE Page 69. Assessment of agent, etc. (Property may be assessed to execn tor, before will is admitted to probate.) People v. Barker, 150 N. Y. 5_'; Bo we v. AicN'ab, 11 App. Div. 386. (Executor liable for contempt for not paying tax.) Matter of Austen v. Varian, 16 App. Div. 337. Page 67. Correction and verification of roll. (Must be sworn to, not certified to.) Ne-Ha-Sa-Ne Park Assn. v. Lloyd, 7 App. Div. 359. Page 68. Assessors must follow statute strictly. Clason v. Baldwin, 152 N. Y. 204. Page 72. Correction of assessments. Matter of Gilloren, 16 Misc. 130; Matter of Adams 19 App. Div. 415 Page 79. The roll must be complete, etc. Ne-Ha-Sa-Ne Park Assn. v. Lloyd, 7 App. Div. 359. Page 84. Collection of taxes (surplus on tax sale.) People v. Palmer, 10 App. Di>. 39o. Page 85. Collection of taxes assessed .against stocks. Aetna Ins. Co. v. Mayor, 153 N. Y. 331. Page 89. Payment of taxes on part of lot. Marsh v. Ne-Ha-Sa-Ne Park Assn., 18 Misc. 314. (Comptroller must sell in parcels.) Id. Page 99. Rejection of taxes. Ne-Ha-Sa-Ne Park Assn. v. Lloyd, 7 App. Div. 359. Page 111. Comptrollers deed. Hagner v. Hall, 10 App. Div. fi81. Page 114. Redemption, etc. (Wife has not such an interest as entitles her to redeem.) People v. Palmer, 10 App. Div. 395. , Page 117 Cancellation of sales. P'-opla v. Roberts, 151 N. Y. 540; id. 8 App. Div. 219. I' age 127. Organization tax. (Reorganization under a new law tax not due.) In re Kansas Smelting Co., 13 App. Div. 50. Page 131. Capital employed within the state. People v. WVmnle, 150 N Y. 46; People v. Roberts, 8 App. Div. 201 (Debts, liabilities and capita! employed outside of this state to NEW YORK TAX LAW. 29 be deducted from gro^s assets.) People v. Roberts, 19 App. Div. 574. (Imported merchandise not to be deducted.) Id. Page 147. Taxable transfers. (Remaindermen, when to pay transfer tax.) In re Langdon, 153 N. Y. 6. (Residence of transferee not important.) Matter of Green, 153 N. Y. 223; (Debts, expenses of administration and commissions to be deducted from estate.) Matter of Gould, 19 App. Div. 352; (Legatee may show legacy is payment for services) Id. (That a sim- ilar tax is imposed in a foreign state cannot be considered by our courts.) Matter of Kennedy, 20 Misc. . e >3. (Interests in estates which became vested prior to the passage of the transfer tax act m>t subject to the tax.) Matter of Travis, 19 Misc. 393. (United States bonds are not taxable.) In re Whitirg, 150 N. Y. 27; In re Sherman, 153 N. Y. 1. (Time of transfer of title.) In re Lingdon, 11 App D . 220. (Conveyance during life.) In re Ogsbury, 7 App. Div. 71; In le Green, 153 N. Y. 223. Page 153, Nonresident decedents (Bonds of domestic corporations not taxable. Certificates of stock are taxable.) In re Bronson 150 N. Y. 1. (B >nds, etc., deposited in this state *r" taxable. In re Whiting, 150 N. Y. 27. (Deposits by nonreeiden .) In re Hondayer, 150 N. Y. 37; Id. 3 App. Div. 474, reversed. Page 160. When tax to be imposed. Matter of Westurn, 152 N. Y. 93; Matter of Langdon, 153 N. Y. 6; Id. 8 App. Div. 59. Page 168- Appraiser to make no deductions. Ma ter of Westurn, 152 N. Y. 93. Page 169. Determination of surrogate. Matter of Westurn, 152 N. Y. 93. Page 178. Contents of petition (overval nation) People v. Barker, 14 App. Div. 412. Page 179. Legal presumption is in favor of assessment People v. Barker, 16 Misc. 258. Page 179. Assessment cannot be attacked collaterally. Brooklyn El. R. R. Co. v. Brooklyn, 16 Misc. 416, 11 App. Div. 127. Page 180. Complainant mnst apply to assessors on grievance day. People v. Neff, 15 App. Div. 8. Page 185. Return to writ. People v. l.irk'-r. 7 Anp. Div. 27; Pehple v. Barker, 16 Mi*o 252. 30 SUPPLEMENT TO THE Page 188. Valuation not considered in Court of Appeals. People v. Barker, 152 N. Y. 417. Page 236. Tax on dogs (act constitutional). Fox v. M. H. R. Humane Society, 20 Misc. 401. Fatally defective proceedings cannot be cured by legislation. Ne-Ha-Sa-Ne Park Assn. v. Lloyd, 1 App. Div, 359; Hagner T. Hall, 10 id. 581. Bank stock held by foreign insurance corporations, exempt. Aetna Ins. Co. v. Mayor, 7 App. Div. 145. Local assessments when may be set aside. Miller v. City of Amsterdam, 149 N. Y. 288. When payment of a tax is voluntary or compulsory. Poth v. Mayor, 151 N. Y. 16; Ae'.ni Ins. Co. v. Mayor, 7 App. Div. 145; Matter of Adams, 18 App. Div. 415. Where the assessment is made up of legal and illegal items, the whole assessment may be resisted. Poth v. Mayor, 151 N. Y. 16. Water rents are not taxes. Silkman v. Board of Water Com're, 152 N. Y. 237. Section 1676, Code of Civil Procedure is for the benefit of the purchaser, not the public. Morgan v. Fullerton, 8 App. Div. 233. Preference of attachment creditors over a claim for a personal tax. Wise v. Wise Co., 12 App. Div. 319. Distinction between "domicile" and "residence.'' Matter of Austen, 13 App. Div. 247. Irregularities in tax sale can only be claimed by owner, or a person de- riving title from him. Andrus v. Wheeler, 18 Misc. 646. Trust deeds of personal property, when it avoids an assessment. People v. Barker, 18 Misc. 712. Assessors cannot impeach the validity of their assessment. Brooklyn Elevated R. R. O. v. Brooklyn, 16 Misc. 416. Courts have no power to reduce taxes or assessments, upon the consent of city officials. Id. NEW YORK TAX LAW. 31 Foreign savings banks, how assessed on stock held in banks in this state. People v. Barker, 19 Misc. 64. Personal property is to be assessed at its actual value, not at "par" or "book" value. Id. Insurance companies, exemptions. Aetna Ins. Co v. Mayor, 153 N. Y. 331. Payment by bank of tax against stock holders. Id. Village tax; what may be reviewed by certiorari. People v. New Rochelle, 17 App. Div. 603. University of California SOUTHERN REGIONAL LIBRARY FACILITY 405 Hilgard Avenue, Los Angeles, CA 90024-1388 Return this material to the library from which It was borrowed. MAR 2 2 MAR * * TO SCHOOL OF LAW LIBRARY UNIVERSITY OF CALIFORNIA LOS ANGELES