eerie s 2 i a eee i baad 3 yi + a ts betes tls stgtyns—e 8? 22 rere eee Cornell Law Schon! Library Gift of Hone Harold E.Simpson, LL.B.e'21 Savings Bank Building Ithaca, New York Cornell, Univer: ity Library 860.A3 1909 of the state of ork, includ “pain 3 1924 022 874 949 ww ae TAX LAW OF THE STATE OF NEw YORK, INCLUDING THE § et f Consolidated Tax Law of 1909, as Amended to January 1, 1910 Other Laws Relating to General Taxation, and the Special Laws Relating to Taxation in the City of New York, TOGETHER WITH ANNOTATIONS, DECISIONS, TABLES AND FORMS. “ne \ EDITED BY ROBERT ©,” CUMMING and GEORGE N. WEBSTER. = FIFTH EDITION. NEW YORK: BAKER, VOORHIS & COMPANY, 1909. B 030965 CopyRicur, 1896, By BAKER, VOORHIS & COMPANY. COPYRIGHT, 1898, By BAKER, VOORHIS & COMPANY. CopyYRIGHT, 1901, By BAKER, VOORHIS & COMPANY. COPYRIGHT, 1904, By BAKER, VOORHIS & COMPANY. Copyriaut, 1909, By BAKER, VOORHIS & COMPANY. J. B. LYON COMPANY PRINTERS AND BINDERS ALBANY, N. ¥. PREFACE TO FIFTH EDITION. The Tax Law was originally revised by the Commissioners of Statutory Revision as a chapter of the General Laws and reported to the Legislature of 1896.: With some amendments it was adopted by the Legislature and became chapter 908 of the laws of 1896. The Board of Statutory Consolidation added to the law various supplemental acts passed since 1896, and, including all the amend- ments, reported the law to the Legislature of 1909, as chapter 60 of the Consolidated Laws. It was enacted by the Legislature as chapter 62 of the laws of 1909. While the consolidators made no changes in the substance, the inclusion of the new laws has occasioned some changes in the section numbers of the former act. This book is based upon Cumming & Gilbert’s Annotated Tax Laws, the fourth edition of which was published in 1904. The whole work has been thoroughly revised and the decisions included down to volume 195 N. Y., page 384, volume 130 Appellate Divi- sion, page 904, volume 63 Miscellaneous Reports, page 128. At the end of each section there has been inserted a note indicating the immediate source of the section, and also its derivation from former acts. The consolidators’ notes of changes in the language have been included at the end of the section to which they relate, and their notes to the schedule of repeals immediately follow the Tax Law. Rozrerr C. Cummriye, Grorce N. Wepster. New York, July 1, 1909. lii TABLE OF CONTENTS. PAGE, Provisions of United States Constitution.............. 0... cece eee eee eee 1 Provisions of State Constitution............. 0.0... c cece ee eee eee 15 Revisers’ note, to Tax) Law is cece esd 381 Baker v. Freeman ......... 381, 382 Bank v. Board of Equalization.. 80 Banks v. Mayor .......-+.+++- 59 Bank v. Supervisors .......- 59, 164 Bank of Chenango v. Brown.. 22 Bank of Commonwealth v. Mayor .. ...-eeeeeeee 84, 157, 384 Bank of Redemption v. Boston. 80 vii Page. Bank of Rome v. Rome...... 16, 22 Bank of Utica v. Utica. .146, 372, 375 Bank of Utica v. Mersereau.... 191 Bank Tax Case ...........e00. 59 Bardon v. Improv. Co........... 185 Barhite v. Home T. Co......... 388 Barhyte v. Shepard...... 38, 84, 403 Barlow v. St. Mch. Nat. Bk. .69, 431 Barnes v. Anderson .........06 43 Barnum v. Supervisors ........ 151 Barry v. Edmonds ........++. » 8 Bassett v. Wheeler .........0+- 342 Bartlett v. Mayor ............ 64 Beach v. Furman . .........0- 382 Beach v. Hayes...........+e00. 115 Becker v. Becker ...........0¢ 43 Becker v. Holdridge ..... ».192, 196 Becker v. Howard .........00- 185 Beekman v. Bingham .......... 185 Beeson v. Johns ............6. 186 Bell Vv. Pieree: ... 00 sc eaea cc aaese 64 Bellinger v. Gray. 81, 116, 130, 138 139, 140, 380 Bell’s Gap R. Co. v. Penn....... 12 Bennett v. Kovarick .......... 196 Bennett v. Peck .............. 174 Bennett v. Robinson ....85, 138, 145 Benson v. Mayor of Albany.... 22 Beresford v. Donaldson ........ 391 Biawell v. Town of Murray .... 22 Binghamton Trust Co. v. Bing- P hampom ee as means Feegos ewes 238 Bissell v. Mich. So. & N. Ind. R. Ri ek satan x4 eee eomeaUe® 69 Bitting v. Vandenburgh wiaideas 43 Blackstone v. Miller ....35, 108, 260 Boardman v. Supervisors of Tompkins . . 11... ee eee eee 53 Board of Education v. Ill...... 14 Bonaparte v. Tax Court....... 35 Boreel v. Mayor of New York.. 32 Bowe v. McNab .............. 105 Bowne v. Witt ............ 41, 42 Bowe v. Jenkins .............. 64 Boyd v. Gray.......... 64, 145, 368 Bradley v. Ward..117, 130, 138, 139 140, 145, 381 Brackett v. Watkins .......... 42 Brennan v. Titusville ......... 3 Brevoort v. Brooklyn ......... 381 Brewster v, City of Syracuse... 16 Bridge Co. v. Henderson ...... 5 Bridges v. Supervisors ..... 157, 164 Brignam v. Bush ......... eooee At viii Page. Bright v. Supervisors ......... 375 Bristol v. Washington Co....34, 35 British Com. L. I. Co, v. COMPS. os. sis Viewer cacteg 62, 69 Broderick v, City of Yonkers... 45 Brooks v. Hathaway .......... 43 Brooklyn El. R. R. Co. v. Brooklyn . . ......-2...205- 116 Brown v. Houston ...... 4, 9, 61, 228 Brown v. Maryland ......... 2, 9 Brown v. Otis ............... 86 Buckout v. New York ......... 400 Buck v. Beach ............005 37 Buffalo & State Line R. R. v. Supervisors .. ........... 69, 114 Buffalo City Cemetery v. Buffalo. 38 57 Bullis v. Montgomery ......... 146 Bunner v. Eastman ........... 172 Burger v. Farrell ............. 109 Burgett v. Fancher ........... 44 Burke v. Wells ..............- 5 Burr v. Palmer ........... 418, 431 Bush v. Danson .............. 191 Bush v. Coler ........seee-e00- 389 Bush v. O’Brien ............ 390, 391 Cc. Calkins v. Chamberlain ..... 68, 191 Cannon v. New Orleans ........ 9 Carpenter v. Herrington ....... 42 Carter v. Greenhow ........... 7 Cassavoy v. Dumond .......... 37 Casterton v. Town of Vienna.. 71 Cent. Pac. R. R. Co. v. Cali- LOPDIA: x aes tihedsawduets Caines 38 Cent. Trust Co. v. N. Y¥. C. & Hy UR. Ra cRs COs. sine e eacnis 252, 345 Chaffin v. Taylor ............. 7-8 Chamberlain v. Darrow ....... 4] Chamberlain v. Sherman ...... 71 Chamberlain v. Taylor ...... 115, 186 Chandler v. Kelsey............ 262 Chard. V5 Holt) iis 35 eeiie < oisunk 179 Charlotte C. & A. R. Co. v. Gibbes:.s.6 ws tcaders ceaes 12, 113 Chegaray v. Jenkins ....49, 146, 410 Chegary v. Mayor ............ 49 Chesapeake & Ohio R. R. Co. v. Miller’ .. cowsaee vases Geka 8 Cheseborough Mfg. v. Coleman.. 73 Chester v. Penn. Chicago & K. C. R. R. Co. v. Guiley® ss. «cessscadwres acme? 8 Chittenden v. Wurster ........ 391 Church of St. Monica v. Mayor.. 49 410 City of Buffalo v. LeCouteulx..6, 68 > City of N. Y. v. Assur, Co....... 343 City of New York v. Ferns.... 419 City of N. Y. v. Goss TaBLeE oF Cases CITED. Page. City of New York v. McCaldin Bross COs wy cess sswaseenwecse 427 City of New York v. McLean.. 63 80, 96, 146, 428 City of New York v. Mitchell.. 39 City of New York v. Streeter... 428 City of New York v. Tucker.... 416 City of New York v. Vanderveer. 400 City of New York v. Watts.... 397 419, 428 City of Rochester v. Coe....36, 39 City of Rochester v. Quintard.. 22 City of Rochester v. Rush...... 379 City of Rochester v. Town of Rush: 4 sevswad een vieenape 39 City of Utica v. Churchill....79, 80 City of Utica v. Supervisors.... 96 Clark v. Davenport .......... 198 Clark v. Dunkirk ............. 372 Clarke v. Mayor ..384, 399, 400, 439 Clark v. Norton ..38, 52, 84, 112, 399 Clark v. Sheldon ........... 17, 151 Clark v. Sprague ............. 40 Clark v. Titusville ............ 14 Clarke v. New York............ 177 Clason v. Baldwin ......... 174, 182 Clementi, In re v. Jackson....,. 377 Clinton v. Krull ....... 101, 184, 192 Coe vi. Errol. ¢ iscseacdsure eee 4, 5 Cogsdell v. Brown ..........++ 43 Cole v. Johnson ............45 9 Cole v. Le Grange ............ 10 Cole v. Stevens ............005 42 Caledonian Co. v. Trustees...... 367 Collins v. Long Island City.... 101 116, 161 Colman v. Shattuck ........ 115, 116 140, 156, 166, 172 173, 185, 186, 192 Colonial L. A. Co. v. Supervisors. 376 Columbus §. R. Co. v. Wright... 13 Commercial Bank y. Rochester. . Comstock v. Beardsley......... 191 Consumers Gas Co. v. Spring Co. 22 Cook v. Penn................ 3, 9 Cornell SS. Co. v. Dederick..... 89 Corson v. Maryland........... 3 Cotting v. Kansas City 8. Y. Co. 14 Cottle Vv. Cary sississcvcaaews 86 County of Clara v. So. Pac, Ry. COS oa ss Wass Are theme eames ll County of San Mateo v. So. Pac. Ry» Cow Geb wows garnets pau 8s ll County of Ulster v. State of New YOrk~ ea aieaceo va eae vean 150 Covington v. First Nat. Bank.. 80 Cox v. Stafford ............ 43, 44 Craft v. Curtis................ 44 Craft v. Lent..............085 389 Crescent R. Co. v. Assessors.... 123 Tasie or Cases CITep. Page. Cromwell v. McRean..... 16, 85, 101 105, 402 Croner v. Cowdrey............ 206 Croton Bridge & Mfg. Co. v. Am. Bridge Co. Crowninshield v. Supervisors... 151 Cruger v. Dougherty........... 133 Curtiss v. Follett...... 156, 172, 185 186, 191 D. Dains v. Prosser.............. 43 Dale v. City of New York... 67, 84 136, 329, 335, 383 Danks v. Quackenboss......... 44 Darlington v. Mayor of New MORE: ara seh bse case's, naiauaters eu 18, 19 Darnell & Son v. Memphis..... 5 Davenport v. Davenport ....... 80 Davis v. Peabody ............. 43 D & H.C. Co. v. Atkins....... 374 D., L. & W. Ry. Co. v. Gordon... 374 D., L. & W. R. R. Co. v. Penn... 37 Denton v Carroll........... 147, 148 Denton v. Merrill.............. 164 Dewey v. Des Moines.......... 36 Dewey v. Supervisors.......... 380 Diefenthaler v. Mayor......... 374 Dike v. Lewis .............065 185 Dinehart v. Wilson............ 147 Dominion Steamship Co. v. Vir- PEND oes ce ais Ai Sek Ya Wisenagas A oe 3 Dorn v. Becker................ 84 Dorn V2 POX ove. s ayeansnen sas 69 Dorwin v. Strickland .......... 88 Doughty v. Hope.............. 192 Douglass v. Board of Supervisors. 66 Douglas v. Mayor.............. 64 Downing v. Ruger.............. 146 Dows v. Irvington............. 390 Drake v. Shurtliff.............. 342 DuBois v. Webster........... 70, 385 Duer v. Small................ 9, 61 Dunbarton Flax S. Co. v. Green- wich & J. Ry. Co. ........... 219 Dunham v. City Trust Co. ..... 260 E. Earl v. Camp.........202eeeuee 44 Eastman v, Caswell............ 43 Emert v. Missouri............. 3 Emmerich Co. v. Sloane........ 219 Ensign v. Barse ............ 16, 115 Erb v. Morasch................ 14 Frie R. R. Co. v. Penn........ 2, 6 Everson v. City of Syracuse. 86, 147 381 Ex parte Hanson............. 1, 3 Ea parte Stockton..........06+ 3 1x F. Page. Farley v. Lockport............. 389 Fake v. Whipple....... 142, 156, 160 Fargo v. Michigan............. 2 Fargo v. Stevens.............. 2 Tarmers’' L. & T. Co. v. Mayor.. 372 Varrell v. Higley.............. 42 Ficklen v. Shelby Co. ........ 4, 6 Ficklen v. Tax District......... 228 Bields: vi Moul ss sasass ca eneewes 44 Finnin v. Mallon .............. 43 Fire Department v. Noble...... 9 First Nat. Bank v. Binghamton. 96 Virst Nat. Bank v. Fancher. .143, 145 147, 149 First Nat. Bank v. Waters...... 140 Fitch v. Hay...... ccs cec eee cee 391 Florida Cent. R. R. Co. v Reynolds s 66 6. sda ss acres ee oe 14 Ford v. Delta, ete., Land Co... 8 Ford v. Johnson............... 43 Fort Leavenworth Ry.Co.v. Low. 38 Fortman v. Wheeler............ 185 Foster v. Van Wyck......... 36, 38 Frank v. Frank...............- 300 Franklin v. Pearsall....146, 192, 418 French vy. Whittlesey........... 101 G. Gabel v. Williams.............. 190 Gage v. Bain............00-005 173 Gallagher v. Keating........... 390 Genesee Nat. Bank v. Super- WISOYS! 2 a nc aayeeva Had oa es 59, 380 Gerlach v. Brandreth....... 389, 390 Gibbons v. Ogden.............. 9 Gilman v. Gilman.............. 374 Giozza v. Tiernan.............. 14 Given v. Wright............... 8 Gloucester Ferry Co. v. Pennsyl- VATS 5s, se ins cc gapet scald hd 2 Glynn v. Conklin.............. 319 Gordon v. Becker.............. 71 Gordon v. Comes............ 28, 382 Gordon v. Strong.............. 390 Graham v. Dunigan............ 422 Grand Lodge v. New Orleans.... 8 Grant v. Courter............ 15, 16 Greene v. Knox...............- 389 Griffin v. Sutherland........... 4] Guest v. Brooklyn a suarties BE 2). Ole Gulf, etc., Ry. Co. v. Ellis...... 14 H. Hagner v. Hall ............... 86 Haight v. Mayor........ 86, 399, 402 Hall v. Penney ..............-- 42 Hallock v. Rumsey......... 147, 385 Halsey v. Jewett Dramatic Co... 220 Hampton v. Hamsher........ 69, 71 Hand v. Ballou ............06- 191 x TasitEe or Cases CITED. Page. Harlem R. R. Co. v. Havemeyer. 17 Harper v. Dowdrey...........- 431 Harrsee v. Mead............45- 174 Harris v. Supervisors........... 69 Harrison v. Caswell..........-. i91 Harthouse v. Rikers..........+. 43 Hasbrouck v. Bouton.......... 42 Hasbrouck v. Lounsbury........ 43 Hatch v. Reardon.............. 319 Hathaway v. Delaware......... 163 Howard Co. v. Wicht........... 218 Hays v. Pacific Mail SS. Co. .... 52 Head Money Cases ........--05 1 Hearst v. McClellan............ 388 Hebrew B. & O. Asylum v. Super- VISOLE. you ie dyin Sear AO 49 Hebrew Free School Asso. v. MAYO? sss wiadcsatek o4 ae 49, 410 Hearwagen v. Crosstown St. R. Ri COs o4 24 cess femtisias satis 128 Hefner v. Insurance Co. ....... 185 Hennessey v. Volkening........ 434 Herkimer G. L. & P. Co. v. John- SOUS sa Sv teak he agceeeeee 32 Henderson v. Brown.........+- 146 Henderson Bridge Co. v. Hender- SON CIty s.isaswaxcanss osacse 5 Henderson Bridge Co. v. Ken- TUCKY: & aoe aumranaeweduen es arse 5 Hennessey v. Volkening ...... 182 Hequembourg v. City of Dunkirk, 22 Hermann v. Supervisors ....... 377 Hersee v. Porter........-.e.005 147 Hewitt v N. Y. & Oswego Mid. Re Re 100s ax anos ope eateoa se erage 6 Heywood v. Buffalo...........- 372 Hibernis Society v. San Fran- CISCO gas eas Gisele aura as ates 14 Hickox v. Fay........-+eeeeees 44 Hicks v. Eggleston............. 390 Hill v. Peekskill S. B. ......... 391 Hill v. Supervisors............. 166 Hilliard v. Austin.............. 148 Hills v. Peekskill Savings Bank. 22 Hilton v. Bender ...........005 174 Hilton v. Fonda............... 69 Hinckley v. Cooper............ 115 Hodge v. Muscatine Co. ..... ll, 14 Home Ins. Co. v. New York..13, 59 223, 226, 230 Hopkins v. Leach.............. 89 Horn S. M. Co. v. New York.... 224 Howland v. Eldredge........... 376 Hoyt v. Van Alstyne.......... 43 Hubbell v. Abbott............. 147 Hubbell v. Weldon............. 172 Hulder v. Golden...... 146, 383, 384 Hull v. Supervisors............ 375 Huntington v. Worthen........ ll Hutchison v. Chamberlain....41, 43 I. Page. Inman v. Coleman............- 117 Inman §S. S. Co. v. Tinker...... 9 International Life Assur. Soc. v. Comrs) s.3 sass seuiswiades as 58 J. Jackson v. Esty........-0+00. 191 Jackson v. Morse.........++24- 185 Jackson v. Rowe........... 184, 188 Jackson v. Shepard............ 185 Jamaica, etc., Road Co. v. Brook- Wil ss 2 eh cage egies 58 Jenkins v. Neff............+ 4.. 96 Jennings v. Coal Ridge Imp. 6), OF cchinecicasang nesses tae es 12 Jewett v. Lamphear............ 106 Johnson v, Elwood............. 185 Johnson v. Learn ........... 70, 145 Johnson Home v. Seneca Falls... 49 Jones v. Chamberlain.......... 17 Joslyn v. Rockwell..... 101, 102, 185 K. Kane v. Brooklyn........... 112, 118 Keely v. Landers.............. 146 Kentucky R. R. Tax Cases...11, 13 Keokuk, etc, Bridge Oo. v. HNN O18) ai ace devas aries wanes 5 Keokuk v. Missouri............ 37 Kilbourne v. Supervisors........ 151 Kingsley v. Bowman........... 389 Kitching v. Shear.............. 267 Kirtland v. Hotchkiss....28, 34, 107 Knapp v. Town of Newton...... 21 Kneettle v. Newcomb ...... 42, 44 Knickerbocker 8. D. Co. v. Wells. 32 Knowles v. New York.......... 389 Koehler v, Hughes........... +. 422 L. Lake Shore & M. 8S. Ry. Co. v. ROGCD sis co cat daaos iseoganes 147 Lalor v. New York............. 174 Land Co. v. Minnesota......... 37 Lapolt v. Maltby ........... 38, 45 Lathers v. Keough............. 431 Lawson v. Lincoln............. 389 Lawton v. City of New Rochelle. 87 Le Couteulx v. Supervisors of ENC 3s en dongs ea eindie fae 6, 68 Leland v. Bennett.............. 191 Leloup v. Mobile............. 2, 228 Lent v. Tillson................ 10 Le Roy v. Mayor.............. 367 Lester v. MeDaniel..... 172, 174, 431 Litchfield v. Brooklyn........84, 85 Litchfield v. Vernon............ 29 Little Rock, ete., R. R. Co. v. Worthen... TasLe oF Cases CITED. Page. Livingston v. Hollenbeck. .6, 68, 112 367, 372 Lockwood v. Gehlert........ 174, 192 Lockwood v. Mildeberger....... 262 Lockwood v. Younglove........ 43 Looney v. Hughes.............. 344 Lord v. Arnold.............. 36, 53 Lord v. Cooper .............64. 115 Lorillard v. Monroe............ 379 Lott v. Swezey................ 384 Louisville Ry. Co. v. Common- WOAIUDY 5 esa! & esesqsrele cas) wanes a 123 Louisville Tobacco Warehouse v. Commonwealth ... .......... 123 Low Vi AUStM ss ccc eae sais ete 2 Lucas v. McEnerna...... ...... 191 M. Madden v. Van Wyck.......... 389 Magee v. Cutler............ aete 880 Magoun v. Illinois...........:. 14 Main v. Grand Trunk R. R. Co. 223 Manhattan Ry. Co. v. Mayor.... 12 Manhattan Ry. Co. v. Merges... .. 425 Manley v. Mayor.............+ 380 Mann v. City of Utica......... 16 Mark v. Hawthorn............. 174 Marlborough H. Co. v. Feitner.. 404 Marsh vy. Bowen............... 135 Marsh v. Chamberlain.......... 36 Marsh v. Nehasane............. 174 Martin v. Barbour............. 173 Marye v. Parsons........-....- 7 Matter of Abbott.............. 260 Matter of Adams.............. 343 Matter of Adler Bros. & Co..73, 99 104, 116, 342 Matter of Althouse......... 257 -267 Matter of Anthony............ 258 Matter of -Arnold.............. 275 Matter of Astor... .......281, 284 Matter of Attorney- “General. . 17, 378 Matter of Austin... .» 65 Matter of Babcock . . ..143, 283, 399 Matter of Baker... .......04. 259 Matter of Ballees ......,..... 266 Matter of Bartlett... ........ 257 Matter of Barton... ......... 256 Matter of Baumgarten... ..41, 136 Matter of Beach... .......... 265 Matter of Berry ............. 282 Matter of Birdsall... .....258, 266 Matter of Bishop... . als ere 281 Matter of Black . 2S . 257 Matter of Blackstone edhe . 260 Matter of Board of Education. . 39 Matter of Bolton..... 268, 281, 283 Matter of Borup..........-.- 258 Matter of Bostruck . . 258, 259 Matter of Boyce... .......157, 375 Matter of Brandreth... ...258, 281 le p:4 Page. Matter of Brez ... ......000.. 280 Matter of Budgford.......... 374 Matter of Bronson... ........ 260 Matter of Bruce... .......... 288 Matter of Brundage. .265, 281, 282 Matter of Buckingham . 2's 263 Matter of Buffalo Mut. G. i Co. 136 Matter of Bullard , 2 . 259 Matter of Burden... .......... 282 Matter of Burr... . ae peste 260 Matter of Butler... .......... 265 Matter of Cager..........261, 265 Matter of Cameron . etrend QUE Matter of Campbell . . 271 Matter of Capron... 266 Matter of Cathedral of Incarna- PION: § 46.2: -erecaus edo awn 113, 328, 333 Matter of Chabot . 261 Matter of Chadwick . +106, 136 Matter of Chesebrough . . 258 Matter of City of New York. . 827 Matter of Clark... ........6.. 283 Matter of Clinch... .......... 260 Matter of Collins ...... . 266 Matter of Columbian Ins, ‘Co. . 148 Matter of Conklin... ......... 342 Matter of Connelly . 288 Matter of Cons. Tel. & El. ‘Sub- Way COs «> sews noes on nine vs 128 Matter of Coogan... ......271, 288 Matter of Cook... ...257, 265, 287 Matter of Cooksey... ........ 263 Matter of Cooley ............. 259 Matter of Corbett... ......... 287 Matter of Cornell... ...... 258, 287 Matter of Corwin .. ...111, 112 326 327, 330 Matter of Costello... .265, 285, 287 297 Matter of Craig... .........5. 258 Matter of Crary ..........259, 281 Matter of Crouse... .......... 263 Matter of Cruger............. 258 Matter of Cullon . eaneuadete's; SLO Matter of Curtis... .......... 262 Matter of oe ao a teense 260 Matter of Daly . 1+... 247, 288 Matter of Daniell . 258 Matter of Davis 256, 266, ‘281, 237 Matter of DeGraff . 268, 282 Matter of Delano... soxieare 262 Matter of Deutsch... ........ 265 Matter of Didion............. 266 Matter of Dunon............. 284 Matter of Dingman... ....257, 287 Matter of Doheny... ......... 148 Matter of Douglas... ........ 136 Matter of Dows ..........262, 267 Matter of Dun... ............ 957 Matter of Duryea... .......-- 265 Matter of Eaton... .seeeeeee. 283 TaBLE oF Cases CITED. X11 Page. Matter of Earl... ........284, 288 Matter of Eckerson ... ....136, 334 Matter of Edgerton ....258, 259, 281 Matter of Edison Elec. Ill. Co... 136 Matter of Edson............. 285 Matter of Embury . . .259, 269 Matter of Farmers’ Nat. Bank.. 382 Matter of Fay .. . 258, 263, 266 Matter of Field... ........... 262 Matter of First Nat. Bank of OSSINING 5.6 4 ip Gcivse eee woes 96 Matter of Fisch... .. See PETES 265 Matter of Fisher... .......... 265 Matter of Fitch... ....... 274, 275 Matter of Francis... ...... 50, 266 Matter of Fuller... .......... 277 Matter of Gibbs .............. 260 Matter of Gibson ......... t.. 261 Matter of Gihor.......... 281, 282 Matter of Gilloren........... 136 Matter of Glendenning........ 260 Matter of Goelet............. 262 Matter of Gordon ............ 260 Matter of Gould... 256, 257, 281 297, 341 Matter of Graves... ......258, 259 Matter of Green... .......... 287 Matter of Greene... .......... 258 Matter of Grosvenor.......... 259 Matter of Hacket......... 269, 292 Matter of Hall........... 262, 271 Matter of Hallock ............ 265 Matter of Hamilton... ....... 288 Matter of Harbeck . Sseaneacs 262) Matter of Harder... ......... 265 Matter of Hathaway... ...... 275 Matter of Hartshorn . . 85, 342 Matter of sla Gaon 258 Matter of Hellman . . .256, ‘O57, 297 Matter of Hendricks... ....... 283 Matter of Hess ........+....- 259 Matter of Hewitt... ......... 428 Matter of Higgins ............ 267 Matter of Hillman... 258 Matter of Hoffman. .256, "257, 262, 287 Matter of Hoople... ..... 271 Matter of Horn... ........... : 260 Matter of Hondayer...... 259, 260 Matter of Howard... ........ 271 Matter of Howe ... .......045 262 Matter of Howell... ......... 263 Matter of Hoyt .......... 269, 283 Matter of Huber... ...... 272, 280 Matter of Hull... .263, 275 Matter of Hunt... ........... 265 Matter of Huntington .. 49, 297 Matter of Hurcomb.......... 257 Matter of Hutchinson... ..... 282 Matter of Irwin... .......-..- 283 Matter of Jacobs... .......... 15 Matter of James...,......259, 260 Matter Matter Matter Matter Co. . Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Matter Co. . Matter Matter Matter Matter ilatter Matter Page. of Jenkins... ......79, 96 of Johnson... ....-... 288 of Jones .. 257, 258, 267, 281 of Kansas City 8. & R. S.. Rele Saeg Nea arse eure 2 ce 216 of Keahon........ 257, 282 of Keeney ... .....-.-- 256. of Kenes:.. 2 sanceqasces 257 ot Kennedy ... ....282, 283 of Kelly ..........266, 284 Of, Tidd 9 sada sare y 257, 289 of King... ........258, 282 of Knoedler ... ....256, 257 Of Lane ss. darcsaaneiee 265 of Langdon... ........ 261 of Lansing .. ..262, 284, 286 of Lawrence... ....... 284 of Le Brun... ........ 262 of Leopold... ...-..--. 260 of Libolt ... .......... 282 OF Dais8)3.4. is snake onal 281 of Livingston... ...256, 282 OF Long 22% cssines sane’ 139 of Lords 4.4 sc.ecsans.s 261 of Lowry... ......275, 288 of Mahlstedt ... ...... 259 of gee © a ae -282, 287 of Maresi,.. 262, 282, 283 Of Marks: 63.0 aaah aman es 282 of Mason .. ........... 283 of Masury .258, 259 of Mayon of ‘New York... 22 52 of Mensam .. ......256, 257 of Meyer ...... 261, 262, 281 of Miller ..259, 265, 281, 285 of Mills... ........ 256, 257 of Moench .. ...267, 292, 298 of Morgan... ........ 260 Of MOs6S} 5. aca ase ec 266 of Moulton... ........ 266 of Murphy ... ......45, 282 of McAvoy ........... 257 of McCarthy ......... 292 of McEwan... ........ 256 of McGarvey ......... 265 of McIntyre.......... 28 of McLean... ........ 73 of McMahon ........ 84 of McNeill ... ........ 282 of McPherson... ...17, 256 of Naylor... ......... 283 of Newcomb . 260 of New York Cent, R. 'R. sifeisco scarwicater ne Aake Bite 87 of N. Y. p Renn Ms 136 of Nicholas... ........ 65 of Nisbet... .......... 328 of Niver ... .......... 288 of O’Beirn .. ......271, 280 of O’Donobue ,........ 277 TaBLE oF Casxs CITED. Page. Matter of Offerman .. .. 256 Matter of Olmstead , weeee. 198 Matter of Page... ........... 258 Matter of Palmer .. ...258, 260, 266 Matter of Parsons ........258, 259 Matter of Peek ...........45, 84 Matter of Pell ...........261, 280 Matter of Pettit... .......... 260 Matter of Phipps ............ 260 Matter of Pierce . . atelier Rams, ZOO Matter of Platt... ........... 268 Matter of Plum... ........... 283 Matter of Plummer... ....257, 297 Matter of Post... ........... 285 Matter of Prall.............. 266 Matter of Preston... wees. 260 Matter of Price... ........... 258 Matter of Prine Spake Soyo Oye 256 Matter of Proctor. ......... 281 Matter of Pryor... .......... 342 Matter of Pullman ..... 84, 260, 300 Matter of Ramsdill . 259 Matter of Rector of Holy “Sep- ULChTE: 6.26 o ax amenad aw died du twee 186 Matter of Reid... ........... 136 Matter of Rice... ........284, 288 Matter of Riemann... ........ 257 Matter of Ripley ... ......... 263 Matter of Rogers . wie ety DOZ Matter of Romaine... ....260, 273 Matter of Rosendale... 257 Matter of St. eo Asylum. 38 Matter of Schmidt . : . 277 Matter of Schwartz 5 vee. 282 Matter of Scrimgeour ... ..275, 288 Matter of Seaman... 261 Matter of Seaver .. 262, ‘267, 274 Matter of Shaver....... 258 Matter of Sherman. . 258, 297 Matter of Silliman ....272, 281, 288 Matter of Skinner....... 258, 282 Matter of Sloane. . -261, 281, 282 Matter of Smith . 257, 266, 281, 288 Matter of Sondheim . a Ok Matter of Spaulding ......... 259 Matter of Spencer... ........ 266 Matter of Stebbing........... 258 Matter of Stewart... ........ 262 Matter of Stickney .......... 18 Matter of Stiger............. 257 Matter of Strang... ......... 298 Matter of Sutton... ......256, 282 Matter of Sweetland . 266 Matter of Swift . _ 34, 256, ‘257, 258 Matter of Taylor . eae Bas . 266 Matter of Thayer... 259 Matter of Thomas.258, "961, 281, 282 Matter of Thompson... 287 Matter of Thorne... 259, 287 Matter of Thrall... .......... 282 Matter of Tilyou... . 395 Rll Page. Matter of Tracy ... ...268, 280, 283 Matter of Troy Press Co. ..... 182 Matter of Trustees of Union College 2 sue ascse-thaiay duress: 16 Matter of Twigg ............ 257 Matter of Ullman... .....274, 285 Matter of Ulster County ‘ Sayv- ings Bank... .......0 000. 58, 136 Matter of Vanderbilt ...... 256, 261 262, 267, 269, 280, 283, 284, 297 Matter of Vassar... . 256 Matter of Village of Medina... 86 Matter of Vinot . 258 Matter of Wallace 2 275, 281, 288 Matter of Walworth . ‘ . 262 Matter of Warren... ......... 287 Matter of Watson... . 263, a Matter of Weeks . Matter of Westum . | 977, ‘981, ong 284 Matter of Wheeler... ........ 266 Matter of White... ......256, 266 Matter of Whiting .. .....258, 260 Matter of Willetts... .....271, 286 Matter of Willis... .......... 432 Matter of Winans... .. ae 43, 44 Matter of Winegard . segeg B2T Matter of Winters... 285 Matter of Wolfe .. 257, 284, "285, 292 Matter of Wood .. ........... 257 Matter of Wormser . 2s... 268, 287 Matter of Wright, Peters & Co. 341 Matter of Young... .......... 109 Matter of Zepta...... ........ 258 Matter of Adams v. Supervisors. 136 Matter of Albany & B. T. R. v. Selkivk o4 6 cetnaneamesnas-s 87 Matter of Douglas v. Suprs.... 137 Matter of Duel v. Glynn....277, 291 Matter of Kelsey v. Church .... 281 Matter of McCue v. Supervisors. 85 136 Matter of Rochester v. Bloss... 327 Matthewson v. Walker...... 42, 43 May v. New Orleans.......... 2, 5 May v. Traphagen .......... 86, 397 Mayor v. Davenport ..130, 163, oe McCord v. Lauterback ......... 389 McGwney v. Childs ............ 43 McKibben v. Oneida Co......... 45 McHanahan v. Syracuse ....... 143 McLaughlin v. Miller........ i 431 McLean v. Couper Milling Co... 73 McLean v. Horn .............. 86 McLean v. Jephson ...... 61, 62, 84 McLean as Receiver v. Manhat- tan Med. Co. .....-.ceeseeees 149 McLean v. Myers ..........---- 428 McMahon v. Beekman ...... 84, 399 McMahon v, Jones ......+-++-+ 428 xiv Page. -McMahon v. Palmer. .36, 80, 397, 400 McNeil v. Supervisors ......... 391 Meigs v. Roberts .......... 188, 189 “Memphis R. R. Co. v. Comrs.... “Mercantile Bank v. New York.. 36 38, 79, 80 Mere. Nat. Bank v. Mayor...... 372 416, 428 “Messeck v. Supervisors ........ 373 “Metcalf v. Messenger....81, 83, 109 “Methodist E. C. v. Mayor...... 410 Metropolitan Life Ins. Co. v. New Orleans . .............. 37 Metropolitan Street Ry. Co. v. INE OM canned ashen Bancarcantar eta 14 “Metzger v. Attica R. R. Co...... 391 “Mickles v. Tousley ............ 42 “Millard v. Breckwold .......... 181 “Miner v. Village of Fredonia.... 81 “Mining Co. v. N. Y...........-. 4 “Missouri v. Lewis .............. 12 “Mobile, etc., R. Co. v. Tenn..13, 37 “Monroe Savings Bank v. Roches- OT ea fe, ceca srnat YG amawosbee aera ae 58 “Moran v. City of Troy......... 16 “Moran v. New Orleans ......... 2 “Morgan v. Crowe .......... 287, 288 “Morgan v. Parham ............ 52 “Morgan SS. Co. v. La....... 5, 9 “Morgan v. Warner ....... ». 283, 287 ‘Morse v. Keyes ...........- 42, 43 “Morton v. Horton...... 173, 203, 207 Murray v. City of Charleston... 35 “Mutual B. L. I. Co. v. Suprs.... | 873 “Mutual Ins. Co. of Buffalo v. Supervisors .. ......... eee 78 “Mutual Tel. Co. v. Comrs........ 403 “Muzzy v. Shattuck ........ 142, 156 “Myers v. Seaberger ............ 107 “Mygatt v. Washburn. .67, 69, 84, 89 112, 381 N. Nassau G. L. Co. v. Brooklyn... 231 Nat. Bank of Ballston v. Suprs.. 163 ‘Nat. Bank of Chemung v. Elmira. 38 84, 116 Nat. Surety Co. v. Feitner..... 54 Neber v. Hatch ............... 174 Nehasane Park Assoc. v. Lloyd. 138 140, 187 Nevada Bank v. Sedgwick ...... 34 Newman v. Suprs. ..... 130, 161, 166 138, 380 ‘New Orleans v. Houston ...... 8, 223 ‘New Orleans v. Strempel....34, 61 New Orleans City & L. R. Co. v. New Orleans .. ............ 235 New York v. Barker .......... 13 "New York v. Grace ........... 22 New York v Machean ..... vee 86 TaBLE oF Cases CITED. Page. New York v. Roberts ........ 6, 223 New York & H.R. R. Co. v. Lyon. 69 70, 116, 148 New York Cent. R. CR. Co. v. Miller. . New York I. A. v. Bupre sleesoee 49 N. Y. Life Ins. Co. v. Suprs.... New York M. P. Co. v. Damon.. 102 Niagara El. Co. v. McNamara. 146, Norris v. Jones .......++e+2ee 136 Norris v. Wurster .......--+eee- 390 O. O’Donnell v. McIntyre ...... 85, 174 Ontario Bank v. Bunnell....... 381 Orr v. Gilman .. ............ 13, 262 O’Reily v. Good ........... 148, 384 Osterhoudt v. Rigney ..... 388, 390 Ostrander v. Darling ........... 198 Oswego Starch Factory v. Dollo- WAY" 4. = dgavigninmerans te 73, 74, 116 Overing v. Foote..... 38, 84, 109, 116 134, 156, 177 Overton v. Olean ........--045 390 Pacific Ex. Co. v. Seibert. .4, 12, 228 Pac. M. SS. Co. v. Mayor....... Paddell v. City of New York..37, 68 Paddock v. Guydel Paddock v. Lewis Paducah St. Ry. Co. v. McCracken COE sein wseeiannstaieiniredeeuenin 123 Palace Car Co. v. Hayward... .5, 228 Palace Car Co. v. Penn....4, 35, 228 Palmer v. McMahon ....10, 11, 80 Parish v. Golden .............. 115 Parmele v. Hass .............. 219 Parsons v. Parker ............ 86 Passenger Cases ........... 1, ne 9 Patapsco Guano Co. v. N. C.. 9 Patchin v. Ritter ............. 81 Paul v. New York ............ 388 Pauly v. Wahle ............... 147 Pearsall v. Brower .......... 85, 138 Peck v. Belknap .............. 391 Peter Cooper’s Glue Factory v. MeMahoni 5.3. wi esasinacievaucaas 73 Peyser v. Mayor $ Ratna ese eo 384 Phelps v. People .............. 163 Philadelphia Fire Assoc. v. New MOLKS fo st Vaoiseeanere aysadases tae 1, 14 Philadelphia SS, Co. v. Penn. .2, 233 ee v. Pullman Southern Car COs at -6. Gauzodstenaiorin ds. Aueenagaed eee 2, 37 Pierson v. Suprs. Pirland Co. v. Hall & Grant Con. Oy, 1 as Ges prema peemeeanele Samesyeees 220 Pitts. C. 0. & St. L. R. Co. v. Backus . TaBLe oF Cases CITED. Page. Pittsburgh, ete, Coal Co. v. FB BLES yu: os talexe ek oedin to ge hte ded hao 5 Pleasants v. Greenhow ........ Plummer v. Coler ......... 257, iat Poindexter v. Greenhow ........ Postal Tel., etc., Co. v. Adams. Postal Tel., ete., Co. v. Grant... | 875 Poth v. Mayor ................ 439 Potter v. Colles .............. 388 Powell v. Jenkins ........... 69, 185 Powers v. Detroit & G.H. Ry. Co. 8 Pratt Inst. v. City of New York. 49 50 Price v. Hunter ............... 66 Prosser v. Secor ..... 38, 51, 52, 367 Provident Inst. v. Jersey City.. 11 Pullman Co. v. Penn........ 34, 233 Pumpelly v. Owego ......... 18, 29 People v. Adams ...... 109, 112, 118 People v. Assessors .......... 37, 39 People v. Barn . . .........05. 184 People v. Barker .. .....64, 65, 67 People v. Bell Tel. Co.......... 224 People v. Brooks ............. 2 People v. Campbell .. ......... 243 People v. Chustre .. .......... 335 People v. Coleman... .......... 89 People v. Comrs, of Taxes....4, 62 79 People v. Compagnie Gen. Trans. 6 : 9 People v. Dolan .. .........065 112 People v. D. & H. Canal Co..... 222 People v. Duffy-McInnerney Co.. 319 People v. Equitable Trust Co.... 222 223, 224, 230, 252 People v. Fire Assoc. of Phila.. 14 People v. ritch .. ............ 163 People v. Fitchburg R. R. Co..2, 7 People v. Francisco .. ........ 188 People v. Gold & Stock Tel. Co.. 14 222, 251 People v. Hagadorn , ...138, 140, 173 182 People v. Home Ins. Co. ....12, 222 226, 230, 237, 252 People v. Horn 8. M. Co... .222, 223 227, 230 People v. Knickerbocker Ice Co.. 232 People v. Laden .............. 188 People v. Moring .. ......... 3, 9 People v. Myers .. ........ 163, 378 People v. Nat. Fire Ins. Co....9, 237 People v. Newell . weacvees, 19 People v. O’Keefe .. .........- 177 People v. Pennock .. .......... 157 People v. Pulver .. ......-40.- 184 People v. Ross .. ...eeseeeeeee 110 People v. Spring Valley H. G. Co. 242 People v. Supervisors of Che- MANGO o ag isinsiswawnees 17, 19 xv Page.. People v. Supervisors of Ulster COs be tie cmies sane vane, 15, 29 People v. Supervisors of West- CHESTER 64. ce aeieasiye a rai sereiere aig 110- People v. Thames & Mersey Ins. CO. sig. dae ann eante os 8 Fornless 237 People v. Turner ....... 28, 109, 130 176, 184, 185, 189, 191 People v. Wall St. Bank....327, 400: 403 . People v. Weaver .. .......... 80° People v. Williams ........... 214. People v. Willis . . ........... 53: People v. Wilson .. .......... 71 People ex rel. v. Assessors..... 378 People ex rel. v. Banks......... 21 People ex rel. v. Barker........ 67 People ex rel. v. Campbell...... 243. People ex rel. v. Duguid ....... 327° People ex rel. v. Dykes......... 89" People ex rel v. Havemeyer..... 19" People ex rel. v. Herrion ......, 16: People ex rel. v. Jeweli......... 45- People ex rel. v. Kelly......... 21 People ex rel. v. Lawrence...... 16: People ex rel. v. McComber.... 83: People ex rel. v. Mayor of Brook- ID ene. ee eawrae 2 as HEEtT SE oe 16: People ex "rel. v. Supervisors. . 15- People ex rel. v. Van Nostrand. . 334. People ex rel. v. Williams....... 44. People ex rel. A. B. Society v. ‘Comrs .. 29, 400k People ex rel. Academy of Sacred Heart v. Comrs. .......... 49, 369° People ex rel. Adams v. Coleman. 328. People ex rel. Adelphi College v. Wells: aa. axe ect muerte s men ve 4 505 People ex rel. Advertising Co. v. RODEKS 5 sige gs sas Oe ermenn'e People ex rel. Agnew v. Mayor. . People ex rel. A. J. Johnson Co. v. FRODGLtS: in de ionedneqecr ns 224. People ex rel. Albany & G. B. Co. Vi Wea Ver iio: ce aehoawaens 87, 117° People ex rel. Allen v. Budgley.. 89 People ex rel. Am. Contracting Co. v. Wemple. . .223, 224, 20, 33F. People ex rel. Am. L. Thread Co. 226: 366: v. Howland ............. 111, 368: People ex rel. Am. Surety Co. v. Campbell .. ..........5. 230, 248 People ex rel. Andrews v. Brinc- Kerth ig) syed ov tere aces peneey 38. People ex “yel. Amsterdam v. OSS), ge boice'y stein 008 5 Saas GaN 39° People ex rel. Andrews v. Jack- BOM gah medi aseis Hiaetencgebthan ss 37 People ex rel. Andrews v. Mc- GUITE eo iso sees er rains Cow nels Li Page. People ex rel. Armstrong Cork Co. v. Barker ............ 61, 62 People ex rel. Automatic Vend- ing Co. v. Kelsey People ex rel. Averill v. Works.. 379 People ex rel. Axe & Tool Co. v. Roberts: « 0.4, casawwapsscrs ox 238, 248 People ex rel. Babbitt v. Comrs.. 59 People ex rel. Banker’s Safe De- posit Co. v. O'Donnel ........ 74 People ex rel Bank of Commerce w. COMI. 6 2p esevea voy 36, 58 59 People ex rel. Bank of Common- wealth v. Comrs. ......... 58, 116 People ex rel. Bank of Montreal Mi PONS 2 sh eedeaure tase 61, 62 People ex rel. Bank of N. Y. v. SUPELVISOTS 6s. oe cede ees eens 59 People ex rel. Bank of Savings v. Miller gic: asers s-ecraindeve, tele anaes 238 People ex rel. Barnard v. Wemple. 167 People ex rel. Barney v. Comrs... 62 People ex rel. Batt v. Rushford.. 335 People ex rei. Bay State, ete., Co. VW. MeL@AH « « jexeceievass 61, 370 People ex rel. Beadle v. Newton. 368 People ex rel. Beaman v. Feitner. 66 People ex rel Beers v. Feitner.. 65 People ex rel. Benedict v. Roe... 325 People ex rel. Bennett v. Comrs.. 415 People ex rel. Bibb Mfg. Co. v. Wells. 6: a:5 sotmnite-esasianen bY 333 People ex rel. Bird v. Barker.... 62 People ex rel. Bishop v. Feitner. 333 People ex rel. Blackburn v. Bar- COM: eres # siyecdioenen ciadawtews 3 Sedan 50 People ex rel, Blackinton Co. v. Roberts . . People ex rel. Bleecker St. Ry. Cos '¥. Barker 4 .c25 sat ogie soonse 76 People ex rel. Bliss v. Feitner... 325 327, 375 People ex rel. Bolcher v. Crowley. 65 People ex rel Bowne v. Assessors. 59 People ex rel. Breed v. Wells.... 45 People ex rel. Brewing Co. v. Roberts’ ss cacsawaed swan 231, 404 People ex rel. Bridgeport Savings Bank v. Barker ........ 63, 77 92 97, 109, 113 People ex rel. B’way R. R. Co. v. Comrss « sesesvacunecevgmwes 17 People B’way Realty Co. v. Feit- NOS 6 4 we sede ewk une ce 329, 335, 404 People ex rel. Brodie v. Cox.... 66 People ex rel. Bronx Gas Co, v. Barker: ja. 3. csaarwop ewe 329, 330, 335 People ex rel. B’klyn City R. R. Co. vy. Assessors ....,.76, 106, 129 TaBLE oF Cases CITED. Page. People ex rel. Brooklyn E. R. Co. v. Roberts . 6... ese esses eee 243 People ex rel. Brooklyn Gas Co. ¥. Weiter ss cacecs anaes 75, 78, 98 People ex rel. B. R. T. Co. v. MGT OL spent. tiomen by mieeie Synaesy dred 223 People ex rel. Brooklyn Traction Co. v. Assessors ........-..- 54 People ex rel. Brooklyn Un. El. R. R. v. Morgan ............- 197 People ex rel, Brooklyn v. N. G. COs wit & apa ok mee Reid Bas 235 People ex rel. Brown v. O’Rourke 112 People ex rel. Brush E. Co. v. Wemple « « cisisevnciaearess 231 People ex rel. Buffalo & State Line R. R. v. Fredricks....69, 88 111, 367 People ex rel. Buffalo B. P. Asso. Vi Stilwell 2 2 decease cabtejesa Bauer 50 People ex rel. Buff Munt. G. L. Co. v. Steele ............. 99, 126 People ex rel. Buffalo R. R. v. Fredericks ........ 36, 86, 112, 367 People ex rel. Burhans v. Suprs. Of UIStER on.0 so wee arenas 214 People ex rel. Burke v. O’Donnell. 75 People ex rel. Burke v. Wells.... 62 People ex rel. Butchers, ete., v. Asten... People ex rel. Byper v. Barker.. 60 People ex rel. Cammann vy. Feit- MOT wey saci gadeanied Apne seven des 105 People ex rel. Campbell v. Comrs. 66 People ex rel. Canaday v. Wil- MAMAS: $e: 0S Reeke wceccetten ane oer 324, 336 People ex rel. Canajoharie Nat. Bank v. Supervisors of Mont- POMETY aio stem ed spe as camer e People ex rel. Carey Mfg. Co. v. COMPS sw 5. span go oaa anaes 61 People ex rel. Carman v. Lewis.. 201 People ex rel. Casavoy v. Diamond ps5. secewece wae 299 People ex rel. Caswell v. Comrs.. 66 People ex rel. Catholic Union v. Saves! .2, 44. ozarigatinadinnca wens 49 People ex rel. Central S. Co. v. Barkers 9. da letngevwaaganis Sarde 405 People ex rel. Chace v. Gray.... 415 Peovle ex rel. Chamberlain v. Forrest . .109, 223, 226, 227, 229, 243 People ex rel. Champlin v. Gray. 29 72 People ex rel. Chase v. Wemple. 179 191, 192, 193, 195 People ex rel. Chrystal Water Co. Van COLI: a3 9-2 sctstsnsun siren oe mane 330 People ex rel. Church v. Suprs.., 867 People ex rel. Citizens Elec. Til Co. v. Neff caves 74 Tasre oF Cases CITED. Page. People ex rel. Citizens’ Gas high Co. v. Assessors .......... 1, 36 People ex rel. Citizen’s Light or Va POINED ois esied vee ad vase 333 People ex rel. ‘City of Auburn v. DUPV6S <6: 504 a cacnw e tar iiO Beg 33 People ex rel. City of sara v. Supervisors .. .......4...... 96 People ex rel. Cochrane v. Cole- MAM: ss cues kaaadees nase xs ws 53 People ex rel. Cochrane v. Feitner. 330 People ex rel. Cohn & Co. v. Miller . . People ex rel. Colonial Trust Co. v. Morgan .. ‘People ex rel. Commercial Cable Co. v. Morgan... ............ 224 People ex rel. Comrs. v. Suprs.. 375 People ex rel. Coney Island & Brooklyn R. R. v. Neff........ 76 People ex rel. Congress Hall v. Onderkirk . .113, 116, eo 329, 335 People ex rel. Connect. T. R, R. Co. v. Miller People ex rel. Conn Mut. L. I. Co. v. Kelsey ..........-- 242, 325 People ex rel. Consol. Gas Co. v. Feittier«,« avccsccms exes 75, 76, 113 ‘People ex rel. Consolidated G. Co. Vai INCISEY” ce hosdestv a tiorns Sea 219 People ex rel. Cons. Gas. Co. v. Wellsi..2 sides caeeenecusios 87 People ex rel. Cons, Tel. Co. v. Barker 24 sxeaeesecuancasi 74, 76 ‘People ex rel. Continental I. Co. Vi, Miller 5. ug eacriae semanas 237 People ex rel. Cooper Union v. GOSS: sa wi ssuhes tee oaaromien 301 People ex rel. Cord Meyer v. WettMer 6 és. dacs wcyeeeea deesrcua 104, 335 People ex rel. Cornell 8. Co. v. Dederick .. ....60, 76, 85, 104, 335 People ex rel. Corwin v. Walker.. 369 People ex rel. Coudert v. Comrs. 370 ‘People ex rel. Crane Co. v. Feitner 61 People ex rel. Crook v. Wells.50, 105 People ex rel. Cromwell v. Law- TENCE! = 5 Acowisusseced saeaes 28 People ex rel. Cunningham v. ROpOP 3, wr asrewseree vee 6, 7, 37 ‘People ex rel. Darrow v. Comrs.. 35 67 People ex rel. Davies v. Comrs. of Taxes of N. Y............ 6 People ex rel. Davis v. Hill .... 369 People ex rel. Davis Colby Co. v. Campbell . . .......... eee 224 People ex rel. Day v. Barker.... 67 People ex rel. D. & H. Co. v. Bar- TEOR 5. Gs Sie tevaand Rea degtenes Peeeaneced 34, 88 People ex rel. D. & H. R. R. v. Feitmer . 0. ccc cceceteeeeees 15 xvil Page. People ex rel. D. & H. C. Co. v. Ganley 2s. sone ious seawds es 334 People ex rel. D. & H. Canal Co. vi Keator « s acseceavedvwewss 88 People ex rel. Delaware, etc., Co. Ve Parker 3 4-25. s5esnas sesgees a 83, 325 People ex rel. Delaware & H. Canal Co. v. Roosa.......... 87 People ex rel. D. & H. Co. v. Wells: « s. sanseameaysame t 335, 416 People ex rel. Delaware, L. & W. R. R. Co. v. Clapp ........ 88, 116 People ex rel. D., L. & W. R. R. Co. v. Reid 5... ..ceas saa 88 People ex rel. Devoe v. Roberts. 232 People ex rel. Digester Co. v. Knight . People ex rel. Dives-Pelican Co. Vi Reiner a cv cannag oo ece. ae 61 People ex rel. D. K. E. Soc. v. Lawler o-3 sssey saws ecm et 50 People ex rel. Duer v. Comrs.... 79 People ex rel. Dufour v. Wells.. 63 People ex rel. Dunkirk A. V. & P. R. R. Co. v. Campbell ........ 233 People ex rel. Dunkirk, etc., R. R. Co. v. Cassity ...... 31, 36, 69, 326 People ex rel. Dunlap’s Ex. Co. v. Raymond . .. ...--e cee eee 63 People ex rel. Durand-Ruel v. Wells ioc ciatuaas ses seems 61 People ex rel. Dutch-Smith Co. v. Millet i. sanecssaase 59 ager 218, 219 People ex rel. Dwight v. Platt.. 328 335 People ex rel. Eagle F. I. Co. v. Comms: sa saccex ewes tmenie d 327 People ex rel. Eastern Trans. Co. Vi COMMS. 2.6 see ungasscnmek oe 22S People ex rel. Eckerson v. Board Of Hd. e.4, aujaeh asus te aee e-. 339 People ex rel. Eckerson’ v. Christy . . 111, 334, 336, 339 People ex rel. Eden Musee v. Heiter 2)... ajo caeme sesame ass 75 People ex rel. Edison Elec. Lt. COs Sg: winds Southee ees 223 People ex rel. Edison El. Co. v. Barker sc acvvasas ewe 73, 77, 404 People ex rel. Edison Co. v. Campbell. 34, 226, 229, 231, 232, 243 People ex rel Edison Co. v. COMPS: «3 sax vdaaoscaemaas 36. 111 People ex rel. Edison Elec. Til. Co. v. Feitner .. .......0..-. 334 People ex rel. Edison Elec. Iil. Co. v. Harkness ..........58, 77 People ex rel. Edison L. & P. Install Co. v. Kelsey People ex rel. Edison Elec. Il Co. v. Neff ........005 58, 76 77 xviii Page. People ex rel. Edison E. L. Co. v. Wemple . People ex rel. Eichemeyer Field CO. Ve Rie: os ee ssecealiee anus People ex rel. Electrical Mfg. Co. v. Wemple . . People ex rel. Gass .. People ex rel, Eno v. Comrs.... People ex rel. Eppens Co. v. RODELES: ig ay sateen owertsican sg xe People ex rel. Equitable G. L. Co. v. Barker....31, 74, 75, 76, Elias B. Co. v. 111, 326, 329, 415, People ex rel. Equitable L, A. Soc. v. Chapin .. People v. Equitable Trust Co. of New London .. People ex rel. Erie R. R. Co. v. Beardsley 26 ssscesnascuss 40, People ex rel. Erie R. R. Co. v. SUprsr e.g gangs tiectae ages 306, People ex rel. Erie R. R. Co. v. WebSstér s ¢ ssciand ocaeen 111, People ex rel. Exchange Bank v. Board of Education People ex rel. Fairfield Chemical Co, v. Coleman .. People ex rel. Farcy & O. v. Wells . People ex rel. Fargo v. Murphy. People ex rel. Farmers L. & as Co. v. Wells .. People ex rel. Farrington v. Mon. sching . People ex Reardon... People ex rel. Ferrer v. Comrs... People ex rel. First N. B. v. Suprs. . . People ex rel. Fiske v. Feitner.. People ex rel. Flower v. Bleck- wenn . People ex rel. Forest Com. v. Campbell . . People ex rel. Ft. Geo. Realty Co. v. Miller. ..... pies 225, People ex rel. Fourteenth St. Realty Co. v. Kelsey People ex rel. Friendly v. Daven- port .. People ex rel. Bank v. Comrs. People ex rel. Gage v. Lohnas ... People ex rel. Goetz Silk Mfg. Co. v. Wells People ex rel. Gould v. Barker.. Gallatin Nat. 84, People ex rel. Gen Elec. Co. v. Barker . . People ex rel, Gedney v. Sippell. 229, 231, 247, 248, Me ee re aoe 299, 249 216 37 304 370 248 78 416 377 29 88 339 331 58 78 61 112 67 319 322 53 379 327 116 198 230 225 327 86 324 61 36 105 73 109 TasLe or Cases CITED. Page. People ex rel. German, etc., Co. v. Barker .. People ex rel. Gerry v. Comrs... People ex rel. Ghon v. Ass’rs.... People ex rel. Glen Tel. Co. v. Hallas ioe ee eancenoee 88, People ex rel, Grace v. Gray.. 330, People ex rel. Green v. Hall.111, People ex rel. Greenwood v. Weiwener a aw shad gncuioneieusor 334, People ex rel. Griffin v. Mayor. People ex rel. Groton S. Bank v. Barker . . People ex rel. Grout v. Albany C. Py People ex rel. Haddock v. Cady. People ex rel. Haines v. Smith.. People ex rel. Haley v. Cahill.. People ex rel. Hamilton P. Co. v. Wemple.. People ex rel. Harriman v. Tax COMES. i.e won graeen he eared 4, 9, People ex rel. Hanover Bank v. Comrs. of Taxes of N. Y.. People ex rel. Harlem & H. Co. v. Campbell .. .......-.. 226, People ex rel. Hartford & C. W. R. R. Co. v. Frost . People ex rel. Hatch v. Reardon. People ex rel. Hawley, ete., v. Barker og. aie sewer oad ene weds People ex rel. Hecker-Jones- Jewell M. Co. v. Barker People ex rel. Heiser v. Gilon... People ex rel. Hermance v. Ded- OTICK 6.8 a oad nha andeee 54, People ex rel. Hermann v. Kauf- LAND 2i5c:8-% pais rice ssaaesape canal anaes 113, People ex rel. Hoffman v. Bug.. People ex rel. Hopkins v. Super- VASOVS opis, cies cramayencte aiteba oad i People ex rel. Horton v. Fergu- SOME 58: ee Sie Soteniat aasies aew ia ae 113, People ex rel. Hoyt v. Commis- sioners.... ...34, 36, 52, 67, People ex rel. Hunt v. Prest.130, People ex rel. Hubert are ae Asso. v. Kelsey . People ex rel. Hyde "& Son v. O'Donnell . People ex rel. Hydraulic Co. v. Roberts: gics a gecrouas mace tye nindes People ex rel. India Rubber Co. Vi BaPKe? 13 4 a ecsationynenor ar People ex rel. Ill. Co. v. Wemple. People ex rel. Interborough R. T. Co, v. Comrs. ........, 38, 39, 112 324 326 300 320 333 333 404 28 367 17 383 432 439 368 51 198 370 227 334 319 77 326 325 136 3.9 69 19 328 69 213 225. 7, 223 229° 99° 226 69: Taste or Cases CrtTEp. Page. People ex rel. International Bank. Corp. v. Raymond...53, 61 People ex. rel. International Con. Co. v. Roberts .............. 226 People ex rel. Inter. El. Co. v. RODCTHUB: 678 2. aii echps Easainees 228 People ex rel. Ithaca Savings Bank v. Beers... ........36, 54 People ex rel. James v. Gilon.... 327 People ex rel. Jefferson v. Gardnete 24 wagemseretgp ces 34 People ex rel. Jefferson v. Smith. 34 People ex rel. Jenkins v. Neff... 74 People ex rel, Jones v. Feitner.. 41 People ex rel. Journeay & Bur- ham Co. v. Roberts.......... 224 People ex rel. Kellogg v. Roberts. 227 People ex rel. Kellogg v. Wells.. 67 People ex rel. Kendall v. Feitner. 329, 330 People ex rel. Kennedy v. Comrs. 58, 79 People ex rel. Keppler v. Barker. 54, 60 People ex rel. Keyes v. Miller.. 191, 195 People ex rel. Keystone Gas Co. 73 People ex rel, Kinderhook v. Supervisors .. . ....ee scene 96 People ex rel. Klepstein Co. v. RODS os ya seced ree ag eos 227 People ex rel. Knickerbocker Fire Ins. Co. v. Barker....... 76 People ex rel. Knickerbocker Press v. Barker ............. 73 People ex rel. Knickerbocker Safe Deposit Co. v. Wells.... 74 People ex rel. Koechl & Co. v. Morgan. yg cae seen tds s 224 People ex rel. ‘Kohler v. Feitner. 324 People ex rel. Lack. Trans. Co. v. Knight 5.3 ..tnvseina ces 228 People ex rel. Lawyer v. Super- VISOTS. x aie sos cohen teaen eid 96 People ex rel. Lazarus v. Feitner. 87 People ex rel. Lemmon v. Feit- UGE 6k & esencwase teeters’ DS esses wine cershates All VIST 3 pcscgniea4 anes Bitte goad cet net: All EUS Lis esas’ sane. ODS ccctsaietele akareare All LIB ls 5 25aien 30 ae Disis's sy dues warninieee All (5th Sess.) V7 SV ise Sg gion vee Wig atias Ae os 4S All (5th Sess.) DUSlis sis wowace tere tions vx sey a ete 8 (5th Sess.) Laws of Laws REPEALED. 347 Chapter Section Diag ien ase artens fasece oo 1, 3 Gia-svecae senna 1-4, 6, 7, 10 Oe a otkiieeanm All MW eeidcweoanceen All A coho ayeuulin Soonnieiets All B82 ss sien sae aiee 1-17, 19, 20 lGugsaccosanreans All (8th Sess.) BO ees ewes cartew ¢ All WO veg onan 1 Dili nals Sasso cea All OG iasaaies Wee 1-12 TAs eines aetee ead All TLS sani Bei All 8Gecaecce seeds 6 Otek acinus a sabes Gwe vewa ee sonees 1-3, 7, 10-18 ED aor arcan® ssfargreetes Sa All Cl a-om eed Sale Vea All BGisis te atcemncass All DAs oe h caaeeaagts All Ole ssasiwseira On es All (ee vans hae es All Dr epspare nana deste e ate All 162 ec ond erae eas All Gis Sateen tran tyaides oh 19 VD aha ee seen ns he All DUB ie iseusouel a4. tees net All LOS s Seaie oa seman tis 28 Ba ecace fd atihea Bote ete All OAs. siete ens All DBD seccisyessie ane ecaree 200. 30 VBS etsie sect arctan ange All QO os ino le erarandpace es All VOT csseaneie any shaw oes 1-7 TDG :2 seectnauehivaee une All 108s sitcucioin's arscierare 9 DOS Sasue ioarewiubwm ats All 7D. ncleraiies cake 3-8, 10-12 DD Us awirsenecerns austste All 294s nma cg eee bos 3 DBD ooca arskesdivin we aaia 55-57 QOB ig a:5 eens se-dke eas 31 Doe stad de Grane maim All Whiee ids a nate ects All DOA efatoa a iueascavagruns es 3-8 DO aan saat ts All (38th Sess.) i Diexicantuacoanieanena wie All 204 iss dete maiaces All 64 acs ereinin dos side 8 1, pt. relating to exemption from taxation DSO sevisie ey susvaccrete 6 2906s ise oes yaaa All BO es dassa. eevee uae All 59 ovis wanes wees All QOD 3 sels eras All Beis sewers ..» All 348 Laws REPEALED. Laws of Chapter Section 182035 erase os sree LCs i aictieecsaainee < 1, 2 1820 i raises ornate d oes QT a siscas eases eG All TR20 veer heen ee 220... ...0 000, ,.. All VS 20 oi ects Sveeatetivas ee DAD siatite s gistieg Wares All 18205 vcsieus vasinea es B48) H8ieie acces All TB 21 isis e senesce desis LGU cisisnecsy wantaenie All 1822. swaecaa neeees 121s sis ds dee ses 4-6 DO 22 ici sracsaiee x wnalans’s TOS is Se sskd ts csanaie 2 1828): swage es seme os IAT. ied es cetera 1 TB 2B is ianexevereiaceneia cave 262 sods cat eee 1-61, 63-70 TS 24 sas eesti es 5s 22d iene a5 eit hs 5 & All DBO ssissctalacavasanancueea DOs cavelsid'e sieciace ses All 1824) 0. sais erate es GAS) icine gases All DB 24 ain disrsiaveieegty. 0 DAD gi cioisia tk suoctnene All [S25 i: i suas cies ace ws DOM ola tahais tase cova hse All LB 2B is. iscsi v0 4 we sec DAD ictics Mes ctoa acai tncta 3 All VS 2B csc cesar se neces BOM ose isha ete hans All 1886S. Saccsve tees Ae olea ns dex a 2, part affecting L. 1823, Ch. 262, 27 1826)... cease noes MOsesentves ce ven All VE 2B a5 bceceteis Gsavland-ove DOLN si G. dias 3 eee 6, 7 V8 26 aa tooa 2 8 kona ele OLD sw sialic’ eineisiers All TRQB Sc sieve naietes Ti jcchie eames All (2d Meet.) BOB so heceai'a ais wie serss QO ioe srcseneils Bae een 17, 21 (2d Meet.) W828) caunclesaen DI ices aiden sins hess 1, 11 225, 349, 445, 459, 482 (24 Meet.) 1880 -.3<400024 aes WSiss.cs seen ss Hee All B38... cae e ce eee 250 wise ces awed uae All 1834 is cate eee nnee's Wea coed et ahnain's All FSB Bo ee8.-cinss Baaveerene s DD sas tiadabe eee hictraetee All TS 3 Oiis.o.c 5 ebiavicene eee QO sccts trepene acteauiens All T8386 s 52 idee sos saws 4G) os dauivacs sae All T8873 dice eta LS Tis.cewwigears 4 horas All D840), oe era's evapo DD Doses asco SS Sas All VBA Qa asians nce aon Sve BOU cs ayohunes armvagancs All EBSD ou shivin ee are taane « LO isos seeesse ue aes 7 1841 5 ic dence s Genie s OAL ys cata aa scee All DS 4 Oi Sart catsmecatediers TOS ose eravsicicy aes srsue All TSA ead quae soa s DLS ies s6 aie sa ai All VS SS es ace ere ts Ss VED ba ccitone seems All 18442 cross aeege QO Gas 39-2 steele wk we All PSA Bis a aeveys erence aes USO dee weaken ads 29-32 W845 i5.5 servers. oon aie LOB ein g ay enaare hanes All VW46..... cee eee LW s iieca din have coeur All 1846 cca sewn se san es AOD 6 psa he ae 16 TBA (Fes ros: setsergatunsers ABD ci wccinieigtotvecsiers All T8405 ease wisveies: Lie sig whose eawceeanie’s All TR49 2 aa eis catcenauasaese 18 Osco esneisis aaeaspeiets All L850 ieee sea ees Gis. irawais eaiees All T8560 ie & eawise eevee OB ccace siete alae All 1850 6 ous dace os wes VSS sa-siand steno glaives All 1850... eee eee aed, IZOB yi aeiicnsestacesencanees All Wd lew caies saerneses Sis guseguads tie All 1851... cece eee VEG o wisio sce acohuin All ISb1 onsen ooieaes B71.....4. eae aslelers All B52. ceecseere race Beceerceseveess All 7 Laws REPEALED. 349 Laws of Chapter Section 1852.....06 seuipecers D182 io oh cb chs ayia, 09 ane All 1853......- a waar 69 cece eeews eeiee All 1853 's.« 6 aise sieree 08% AQG: weed sanmerterave All ABDS 2 reas eens AOD eae sae eae ees All LBBB so asghiersis eo sichag ers GO crseesaernseearon All TB68). 1s eases senate 6540 nse. s jee yeaa All VB54 5 5 dis sv cieeanews aes SOS aes ses Se pans All DSBS) ee.3 es sees ia Wise alee dees site All i LSS Sis sisinre sie ese seas DD ising 's aiihen: Oe i » pt. amending L. 1880, Ch. 542, §§ 3, 5 7 2 1 313-315, 321-323 1 1-3 Laws. 1884 ‘1884 1885 1885 1885 1885 1885 1885 1885 1885 1886 1886 1887 1887 1889 1889 1889 1889 1891 1891 1892 1892 1893 1894 1895 1895 1896 1896 1897 1897 1897 1897 1897 Chap. See, 57 1 153 3, 5-7, 9, 14, 16-18 10 1 215 3, 4, 6 359 1 411 4 448 2 453 3 483 All 501 1, pt. adding § 11 to L. 1882, Ch. 151 143 1 679 15:4 284 1 713 1, pt. amending L. 1885, Ch. 483, §§ 1, 13, 17, 23; 1, pt. adding § 25 to L. 1885, Ch. 483 12 1,2 193 1 307 1 353 1 215 1 217 1 167 1 399 13-15, 17 711 1, 3, 6, 10, 11, 17%,. 18, 30 767 1 191 1 515 1 820 2 908 2, subd. 3; 4, subds. 3, 5-7, 14; 5, 7, 9, 10, 20-24, 31, 35, 37, 38, 50, 56, 70, 71, 82, 88, 89, 91, 94, 100, 101, 123, 131, 134, 138, 139, 141, 150-153, 170, 171, subd. 6; 180— 188, 189, subd. 5; 190, 194, 195, 202, 220-242, 254, 256 284 2-7 369 1 371 1 373 a 490 1 358 Notes To SCHEDULE OF REPEALS. Laws. Chap. See, Laws. Chap. See, 1897 494 1 1902 126 1 1897 766 All 1902 171 4,7 1897 785 1 1902 172 1 1898 88 1 1902 200 1 1898 265 1 1902 283 1 1898 289 1 1902 324 1 1898 339 1 1902 496 1 1898 361 1 1903 41 1 1898 362 1 1903 170 1 1898 537 1 1903 204 1 1899 76 1 1903 267 1 1899 389 1 1903 642 1 1899 672 1 1904 758 1 : 1899 712 2, pt. adding §§ 42, | 1905 241 1, pt. adding §§ 315, 44, 45 to L. 1896, 317, 321 to L. Ch. 908; 4 1896, Ch. 908 1900 «254d "| 1905 368 1, pt. amending L. 1900) 8382—t—=«~*2C 1896, Ch. 908, §§ 1900 512 1 221, 225, 229, 234, 1900 658 1, 2 subd. 4; 240-a 1901 118 1, 2,3 1905 445 1 1901 132 3,4 1905 729 1, pt. adding §§ 290, 1901 158 1 292-294, 296, 302, 1901 173 1-16, 18 305, 307, 311, 312 1901 261 1 to L. 1896, Ch. 1901 358 1 908 1901 448 1 1906 336 1 1901 458 1 1906 414 3 1901 490 1 1906 474 2,3 1901 493 1 1906 532 2, 6, 10, 12, 14, 16, 1901 550 2 2. 1901 558 1-3 1906 567 1 1902 101 1 1907 121 1 1902 112 1 The foregoing statutes have been repealed by being amended “to read as follows” except the section “This act shall take effect immediately.” This section is included in the word “All” under the heading “ Statutes Hereby Repealed.” L. 1778, Ch. 17. Provides for the expenses of the Revolutionary war. Obsolete. L. 1779, Ch. 16 (2d session). Provides for collecting and assessing tax for the year. Obsolete. L. 1779, Ch. 27 (3d session). General tax bill for raising money for the support of the government, and for procuring shoes and stockings for the troops. Obsolete. L, 1780, Ch. 35 (3d session). Provides for facilitating supplies to U. S. Army and payment for the same. L. 1780, Ch. 47 (8d session). General law for levying taxes to raise $3,000,000. Obsolete L, 1780, Ch. 10 (4th session}. Expedites payment of taxes. Temporary. L. 1781, Ch. 5. Suspends the operation of a tax law. Temporary. L, 1781, Ch. 10. Levies a tax to raise £25,000 in specie. Obsolete. Noress To ScHrDULE oF REpEAts. 359 L. 1781, Ch. 17, 8. Exempts certain articles from certain taxes. Obso- lete. L. 1781, Ch, 20. Imposes tax for money and clothing. Temporary. L. 1781, Ch. 24. Provides for collecting tax deficiencies; embargoes exporta- ition of wheat. Obsolete. L. 1781, Ch. 43. Temporarily suspends former tax act. Obsolete. L. 1781, Ch. 45. Regulates prior tax act. Obsolete. L. 1781, Ch. 54. Provides method for getting flour for the army. Obsolete. L. 1781, Ch. 57. Annual tax act. Obsolete. L. 1781, Ch. 62. Suspends an act for raising a sum equal to $150,000 in specie. Obsolete. L. 1782, Ch. 37, §§ 1, 3. Authorizes or levies and apportions tax. Obsolete. L. 1782, Ch. 6, §§ 1-4, 6, 7, 10. Levies a tax within the state. Obsolete. L. 1782, Ch. 9. Provides for collecting arrears of taxes. Obsolete. L. 1782, Ch. 10. Makes appropriation for forage for the army. Obsolete. L. 1783, Ch. 49. Provides for raising money by tax. Obsolete. L. 1784, Ch. 58. Provides for raising £100,000 within certain counties. ‘Obsolete. L. 1784, Ch.16 (8th session). To compel the payment of the arrears of taxes. L. 1785, Ch. 30. Suspends suits against collectors temporarily. Obsolete. L. 1875, Ch. 75. An act for the relief of persons improperly taxed. Ob- solete. : L. 1786, Ch. 21. Provides for the more effectual collection of the arrears of taxes. Obsolete. L. 1786, Ch. 56. Provides for raising money by tax. Obsolete. L. 1787, Ch. 74. . Provides for the more effectual recovery of the arrears of county taxes. Obsolete. L. 1787, Ch. 77. Provides for the raising of money by tax. Obsolete. As the statutes covered by express repealing acts have been repealed by the Consolidated Laws, the repealing statutes have been recommended for Tepeal. L. 1788, Ch. 64, § 3. Relates to the taxation of a farm intersection by a town line. Superseded by R. S., Pt. 1, Ch. 13, Tit. 2, Art. 1, § 4. L. 1788, Ch. 65. Provides for defraying the public and necessary charge in the respective counties in the state. L. 1788, Ch. 76. Extends time for collection of taxes. Obsolete. L. 1788, Ch. 77. Provides for the more effectual collection of the arrears of taxes. Obsolete. . L. 1788, Ch. 86. Provides for the raising of money by tax. Obsolete. L. 1789, Ch. 34. Extends time for collecting arrears of taxes. Temporary. L. 1789, Ch. 38. Relates to collectors of taxes. .emporary. L. 1799, Ch. 72. An act for the assessment and collection of taxes. Amended by L. 1800, Ch. 132. Both superseded by L. 1801, Ch. 179. The superseding act is also printed in 1 K. & R. p, 547, as Ch. 178. L. 1799, Ch. 93. Tax levy for school purposes and for collection thereof; authorizes payments to certain officials; authorizes New York city to borrow money to discharge expense incurred in relieving distress caused by epidemic. ‘Obsolete. L. 1800, Ch, 132. Amends L. 1799, Ch. 72. Superseded by L. 1801, Ch. 179. [See note to L. 1799, Ch. 72.] L, 1801, Ch. 78. Relating to the duties and privileges of towns. Super- seded by 1 R. L., Ch. 35, p. 125, and repealed by L. 1801, Ch. 193. L. 1801, Ch. 179. An act for the assessment and collection of taxes. Super- seded by 2 R. L., Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. 360 Nores to ScuEepuLe oF REPEALS. L, 1801, Ch, 180. Defraying the public and necessary charges in counties. Superseded by 2 R. L., Ch. 49, p. 137, and repealed by L. 1813, Ch. 202. L, 1802, Ch, 118. Amending an act for the assessment and collection of taxes [L. 1801, Ch. 179]. Superseded by 2 R. L., Ch. 52, p. 509, and repealed. by L, 1813, Ch. 202. L. 1803, Ch. 103, § 28. Relates to time of publication of notice of sale of real estate for taxes. Superseded by 2 R. L., Ch. 52, § 17, p. 516, and re- pealed by L. 1813, Ch. 202. L. 1804, Ch. 48. Provides for sale of lands for unpaid taxes. Obsolete. L. 1804, Ch. 94. Supplementary to act for assessment of taxes [L. 1801, Ch. 179]. Superseded by 2 R. L., Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. L, 1805, Ch, 135, § 30. Provides for publication of certain tax notices. Obsolete. L. 1807, Ch. 136. Amending act for assessment and collection of taxes. [L, 1801, Ch. 179]. Superseded by 2 R. L., Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. L. 1808, Ch. 201. Provides for the collection of arrearages of taxes. Ob- solete. L. 1809, Ch, 157, §§ 1-7. Provides for collecting arrears of taxes and sale: for nonpayment of taxes. Obsolete and temporary. L. 1810, Ch. 156. Relates to certain arrears of taxes and also the as- sessment and collection of same. Obsolete. L. 1810, Ch. 193, § 9. Authorizes comptroller to receive returns of taxes. for 1806 in certain towns. Obsolete. L, 1811, Ch. 30. Relates to the assessment and collection of taxes. Amends. and explains L. 1804, Ch. 94, § 6. Obsolete. ‘L, 1811, Ch, 78, §§ 3-8, ro-12. Relates to the collection of taxes and sale for nonpayment of same. Sections 3-8 superseded by 2 R. L., Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. Sections 10-12 are temporary and obsolete.. L. 1812, Ch. 227. Regulates taxes levied on vacant lands. Obsolete. L. 1812, Ch. 234, § 3. Relating to lands sold for taxes by the comptroller. Superseded by 2 R. L.. Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. L. 1812, Ch. 239, §§ 55-57. Relating to sales of land for taxes by the comptroller. Superseded by 2 R. L., Ch. 52, p. 509, and repealed by L. 1813, Ch. 202. ‘L, 1817, Ch. 280, § 6. Relates to taxation of property divided by town lines. Explains R. L. 1813, Ch, 35, § 22. Obsolete. L. 1819, Ch. 59. Relates to the collection of taxes. Obsolete. L, 1820, Ch. 32. Suspends sales of land for arrears of taxes. Temporary. Obsolete. L, 1820, Ch, 117, §§ 1, 2. Suspends collection of taxes on Hudson river steamboat passengers. Obsolete. L, 1820, Ch. 217. Authorizes towns to regulate fees of collectors. Obsolete. L, 1820, Ch, 220. Extends time for county treasurer to make returns to comptroller. Obsolete. L. 1820, Ch. 248. Provides for continuing the state tax for one year. Temporary. : L. 1821, Ch. 167. Continues state tax for one year. Temporary. L. 1822, Ch. 127. Section 6 relates to returns of nonresident taxes for the: years 1820 and 1821. Obsolete. L, 1822, Ch. 193, § 2. Authorizes comptroller to credit counties with over- paid taxes. Obsolete. L. 1823, Ch. 147. Continues state tax for one year. Temporary. L, 1824, Ch. 248. Continues state tax for one year. Temporary. Norres to ScHEDULE oF REPEALS. 361 L. 1824, Ch. 249, Extends time for county treasurer to make return to comptroller. Temporary L, 1825, Ch, 240. Continues state tax for one year. Temporary. L. 1826, Ch. 311. Authorizes comptroller to postpone sale of lands where the description is defective. Obsolete. L, 1828, Ch. 20, §§ 17, 21. Section 21 relates to exemptions from taxation of bonds, mortgages and choses in action of nonresidents sent into this state for collection. Superseded by L. 1896, Ch. 908, subdivision 13 of § 4. L. 1834, Ch. 17. Exempts from taxation any debt owing to school fund of Connecticut. Obsolete. L. 1836, Ch. 20. Authorizes county judges and supervisors to extend time for collecting taxes. ‘Temporary. L. 1843, Ch. 179. Provides for the refunding of amount overpaid for taxes. Superseded by L, 1896, Ch. 908, § 109. L. 1849, Ch. 10, Extends the time for the collection of taxes. Temporary. L. 1850, Ch. 6. Extends the time for the collection of taxes. Temporary. L. 1850,.Ch. 92. Relates to the assessment of taxes on personal property. Superseded by L 1851, Ch. 176, § 2. L. 1851, Ch. 8. Extends time for the collection of taxes of the year 1850. Temporary. L. 1853, Ch. 651. Annual tax bill. Obsolete. L. 1853, Ch. 654. Relates to the assessment of taxes on incorporated com- panies. Superseded by L. 1896, Ch, 908, § 31. L. 1855, Ch. 11. Extends time for the collection of taxes of the year 1854 in certain towns and cities. Temporary. L. 1855, Ch. 29. Extends time for the collection of taxes of the year 1854 in certain towns and cities. Temporary. L, 1855, Ch. 74. Extends time for the redemption of nonresident lands sold for taxes. L. 1855, Ch. 335, § 1. Annual tax bill for the year 1855. Obsolete. L. 1857, Ch. 782. Annual tax bill for the year 1857. Obsolete. L. 1858, Ch. 8. Extends the time for the collection of taxes. Obsolete. L. 1859, Ch. 30. Extends time for the collection of taxes. Temporary. L. 1859, Ch. 149. Provides for a tax for canal purposes. Obsolete. L. 1859, Ch. 271. Relates to a tax to provide for the payment of the floating debt of the state. L. 1859, Ch. 383. Annual tax bill. Obsolete. L. 1860, Ch. 425. Annual tax bill. Obsolete. L, 1861, Ch. 187. Annual tax bill. Obsolete. L. 1862, Ch. 318. Provides for additional tax to improve canals and to increase the revenue of the sinking fund. Obsolete. L. 1862, Ch. 456. Annual tax bill. Obsolete. L. 1863, Ch. 15. Authorizes levy of tax to repay money borrowed by towns to pay soldiers’ bounties. Obsolete. L. 1863, Ch. 17. Extends time to collect taxes in certain towns and cities. Temporary. L. 1863, Ch. 46. Makes L. 1863, Ch. 15, apply to cities as well as towns. Obsolete. : L. 1863, Ch. 104. Extends time for the collection of certain taxes. Tem- porary. L. 1864, Ch. 170, § 3. Imposes tax for improvement of Genesee Valley canal. Obsolete. L. 1864, Ch. 182, § 3. Imposes tax to pay the bounties to volunteers. Obsolete. 362 Notes To ScHEDULE oF REPEALS. L. 1864, Ch, 185. Imposes tax to provide for extension of Chenango canal. Obsolete. L. 1864, Ch. 186. Imposes tax to improve Champlain canal. Obsolete. L. 1864, Ch. 399. Annual tax bill. Obsolete. L. 1865, Ch. 85. Imposes tax for canal purposes and to increase revenue of sinking fund Obsolete. L. 1865, Ch. 709, §§ 1-3. Annual tax bill. Obsolete. L. 1866, Ch. 28. Extends time for collection of taxes in certain towns and eities. Temporary. L. 1866, Ch. 87. Extends time for the collection of taxes in certain towns and cities. Temporary. L. 1866, Ch. 649. Imposes tax to extend Chenango canal. Obsolete. L. 1866, Ch. 677. Annual tax bill. Obsolete. L. 1867, Ch. 10. Extends time to collect taxes in certain towns and cities. Temporary. L. 1867, Ch. 48. Extends time to collect taxes in certain towns and cities. Temporary. L. 1867, Ch. 670. Annual tax bill. Obsolete. L. 1867, Ch. 938. Provides for relief against illegal taxation. Section 5 amended so as to read as follows: Remainder of act superseded by L. 1892, Ch. 686, § 16, and L. 1896, Ch, 908, Art. 11. L. 1868, Ch. 6. Authorizes extension of time for collection of taxes. Temporary. L, 1868, Ch. 598. Imposes tax for canal purposes and to increase revenue of sinking fund. Obsolete. L. 1868, Ch. 715. Authorizes tax for canal purposes. Obsolete. L. 1868, Ch. 741, §§ 1-3. Annual tax bill. Obsolete. L. 1869, Ch. 10. Extends time to collect taxes in certain towns and cities. Temporary. L. 1869, Ch. 697, §§ 1-3. Annual tax bill. Obsolete. L. 1869, Ch. 860. Provides for relief against illegal taxation. Superseded. See note to L. 1867, Ch. 938. L. 1869, Ch. 877. Authorizes a tax for canal purposes. Obsolete. L. 1870, Ch. 6. Authorizes extension of time for collection and return of taxes. Temporary. L. 1870, Ch. 571. Provides for relief against illegal taxation. Superseded. See note to L. 1867, Ch. 938. L. 1870, Ch. 705. Annual tax bill. Obsolete. L. 1870, Ch. 767. Authorizes tax for canal purposes. Obsolete. L. 1870, Ch. 768. Authorizes tax for canal purposes and pay deficiency. Obsolete. L. 1871, Ch. 10. Extends time for collection of taxes. Temporary. L. 1871, Ch. 717. Annual tax bill. Obsolete. L. 1871, Ch. 930, § 1, pt. Imposes tax for extraordinary canal repairs. Obsolete. L. 1872, Ch. 10. Extends time for collection of taxes. Temporary. L. 1872, Ch. 142. Extends time to collect taxes in certain towns and cities. Temporary. L. 1872, Ch. 850. Authorizes tax for canal purposes. Obsolete. L. 1873, Ch. 5. Extends time for collection of taxes. Temporary. L. 1873, Ch. 12. Authorizes boards of supervisors to levy taxes and issue bonds for tax ordered levied by the comptroller to that time. Obsolete. L. 1873, Ch. 708. Authorizes tax for canal purposes. Obsolete. L, 1873, Ch. 765. Annual tax bill. Obsolete. L. 1873, Ch. 766. Authorizes tax for canal purposes. Nores To ScHEDULE oF REPEALS. 363 L. 1874, Ch. 4. Extends time to collect taxes in certain towns and cities. ‘Temporary. L. 1875, Ch. 5. Extends time for collection of taxes. Temporary. L. 1875, Ch. 76. Extends time for collection of taxes. Temporary. L. 1875, Ch. 610. Annual tax bill. Obsolete. L. 1876, Ch. 7. Extends time for collection of taxes. Temporary. L. 1877, Ch. 9. Extends time for collection of taxes. Temporary. L. 1877, Ch. 44. Extends time to collect and return taxes. Temporary. L. 1877, Ch. 55. Annual tax bill. Obsolete. L. 1877, Ch. 341. Provides ways and means for support of government. L. 1878, Ch. 23. Extends time to collect taxes. Temporary. L. 1878, Ch. 140. Authorizes tax to pay deficiency and increases revenues of sinking fund. Temporary. L. 1878, Ch. 289. Annual tax bill. Obsolete. . 1879, Ch. 12, Extends time to collect taxes. Temporary. . 1879, Ch. 27. Annual tax bill. Obsolete. . 1879, Ch. 372. Imposes tax for general and free school fund. Obsolete. . 1879, Ch. 446. Relates to supplementary proceedings for coMection of taxes. Superseded by L. 1896, Ch. 908, § 259. L. 1880, Ch. 20. Extends time for collection of taxes. Temporary. L. 1880, Ch. 179. Relates to unpaid taxes of lands acquired by state from tax sales. Superseded by L. 1896, Ch. 908, Art. 6. L. 1880, Ch. 515. Annual tax bill. Obsolete. L. 1881, Ch. 46. Extends time to collect taxes. Temporary. L. 1881, Ch. 361. Relates to the taxation of corporations. L. 1885, Ch. 359, § 1, amends L. 1881, Ch. 361, § 3. There being no § 3 of Ch. 361, L. 1881, the evident intention was to amend § 3 of Ch. 542, L. 1880. L. 1895, Ch. 425, § 1, amends L. 1881, Ch. 361, § 5. There being no § 5 of Ch. 361, L. 1881, the evident intention was to amend § 5 of Ch. 542, L. 1880. L. 1881, Ch, 402. Relates to the sale of lands for taxes. Section 2 amended so as to read as follows: L. 1885, Ch. 158, § 2, repeals L. 1881, Ch. 402, § 5, subds. 2, 4-6. There being no such subdivisions of § 5, Ch. 402, L. 1881, the evident intention was to repeal L. 1855, Ch. 427, § 66, subds. 2, 4-6, which L. 1881, Ch. 402, § 5, amends, Section 6 inconsistent repeal and § 7 provides when act takes effect. L. 1882, Ch. 2. Extends time for collection and return of taxes. Tem- porary. L, 1882, Ch. 208, §§ 1, 2. Authorizes tax to pay deficiency in sinking fund. Obsolete. L. 1882, Ch, 296. Provides ways and means for the support of the govern- ment. Obsolete. L. 1883, Ch. 6. Extends time for collection of taxes. Section 1 amended so as to read as follows. Remainder of act temporary. L. 1883, Ch. 147. Extends time to collect and return taxes. Temporary. L. 1883, Ch. 373. Imposes taxes to provide for deficiency in sinking fund. Obsolete. L. 1883, Ch. 376. Annual tax bill. Obsolete. L. 1883, Ch. 471. Authorizes tax for canal purposes. Obsolete. L. 1884, Ch. 2. Extends time to collect taxes. Temporary. L. 1884, Ch. 25. Extends time to collect taxes. Temporary. L. 1885, Ch. 448. Relates to conveyances made by comptroller. Section 2 amended so as to read as follows. Section 3 provides when act takes effect, and § 1 is superseded and covered by L. 1896, Ch. 908, § 132. L. 1886, Ch. 254. Extends time to collect taxes. Temporary. bt 364 Nores To ScHEDULE OF REPEALS. L, 1887, Ch. 638. Authorizes tax for general, canal and school funds. Obsolete. L. 1887, Ch. 7oo, Relates to taxation of “industrial” insurance corpora- tions, Limits L. 1880, Ch. 534, which has been repealed. Dependent on act repealed. Obsolete. L, 1889, Ch. 95, § 4. This is a part of an act authorizing the establish- ment and maintenance of hospitals and exempting their property from taxa- tion. Under the decisions of the Court of Appeals in Matter of Huntington, 168 N. Y. 399, and in Pratt Institute v. City of New York, 183 N. Y. 151, this is embraced in or ‘repugnant to L. 1896, Ch. 908, § 4. L. 1891, Ch. 217. Relates to the collection of taxes on lands of nonresi- dents. Section 1 amended “so as to read as follows”; § 2 superseded ‘by L. 1893, Ch. 398, § 2. L. 1892, Ch. 167. Relates to taxable transfers of property. Amends act expressly repealed by L, 1892, Ch. 399, § 23, and repealed by the language of that section. L, 1892, Ch. 168. Relates to taxable transfers of property. See note to L, 1892, Ch. 167. L. 1892, Ch. 169. Relates to taxable transfers of property. See note to L. 1892, Ch, 167. L. 1892, Ch. 202. Section 2 relates to form of assessment-roll. Superseded by L. 1896, Ch. 908, §§ 6, 21. L. 1893, Ch. 398. Relates to collection of nonresident taxes. Superseded by L. 1896, Ch. 908, Art. 4. L. 1895, Ch. 240. Relates to license fee for foreign stock corporation. Part superseded by L. 1896, Ch. 908, § 181, remainder consolidated in Tax Law, § 181. L. 1896, Ch. 293. Directs county treasurer to sell lands for unpaid taxes. The act amended by the act cited was repealed by the Tax Law (L. 1896, Ch. 908, § 280), which was passed at the same session as the act cited; it would be superseded anyway by the New York city charter and the election of that city to collect the taxes mentioned in the act cited. L. 1896, Ch. 820. Section 2 amended so as to read as follows. Remainder consolidated in Tax Law, §§ 51, 53. L. 1896, Ch, 908. This statute, the “old” Tax Law, is recommended for repeal because its live provisions have been incorporated in Tax Law. L. 1896, Ch. 951. Relates to description .of land to be forwarded to comptroller, It amends an act which was repealed by L. 1896, Ch. 908, its provisions being substantially incorporated in L. 1896, Ch. 908; it was passed the day following the Tax Law and therefore is still in existence. The sub- stance of its provisions being incorporated in L. 1896, Ch. 908, it is confusing and should be repealed. ; L. 1897, Ch. 80. Consolidated in Tax Law, subd. 6 of § 4. L. 1897, Ch. 233. Consolidated in Tax Law, § 123. L. 1897, Ch. 347. Consolidated in Tax Law, subd. 5 of § 4. L. 1897, Ch. 373. Section 2 amended so as to read as follows. Remainder consolidated in Tax Law, § 138. L. 1897, Ch. 392. Consolidated in Tax Law, § 141. L. 1897, Ch. 443. Consolidated in Tax Law, § 5. L. 1897, Ch. 489. Consolidated in Tax Law, §§ 94, 95. L. 1898, Ch. 79. Consolidated in Tax Law, § 300. L. 1898, Ch. 310. Relates to assessments made prior to its passage. Ob- solete, L. 1898, Ch. 339. Section 1 amended so as to read as follows. Remainder consolidated in Tax Law, § 154, Nores to ScHEDULE or REPEALS. 365 L. 1899, Ch. 321. Consolidated in Tax Law, § 88. L. 1899, Ch. 342. Consolidated in Tax Law, § 69. L. 1899, Ch. 571. Provides ways and means for the support of the gov- ernment. L. 1899, Ch. 712. Sections 2, 4 amended so as to read as follows. Re- mainder consolidated in Tax Law, subd. 3 of § 2, and §§ 21, 32, 38, 44, 48, 49. L. 1899, Ch. 737. Consolidated in Tax Law, §§ 207, 245. L. 1900, Ch. 94. Consolidated in Tax Law, § 170, and subd. 6 of § 171. L. 1900, Ch. 254. Section 1 amended so as to read as follows. Remainder ‘consolidated in Tax Law, § 46. L. 1g00, Ch. 500. Consolidated in Tax Law, § 191. L. 1901, Ch. 117. Consolidated in Tax Law, § 189, and subd. 8 of § 192. L. 1901, Ch. 132. Amended L. 1896, Ch. 908. Repealed by amendment, the chapter, when § 1 only was intended. Error corrected L. 1902, Ch. 172, , §§ 1, 2. Sections 3, 4 amended so as to read as follows. L. 1901, Ch. 159. Consolidated in Tax Law, subd. 7 of § 21 and § 71. L. 1901, Ch. 288. Temporary limitation of prior enactment. Obsolete. L. 1901, Ch. 517. Consolidated in Tax Law, § 82. L. 1901, Ch. 535. Consolidated in Tax Law, § 188. L. 1901, Ch. 550. Section 2 amended so as to read as follows. Remain- der consolidated in Tax Law, §§ 23, 59. L. 1901, Ch. 558. Sections 1-3 amended so as to read as follows. Re- mainder consolidated in Tax Law, § 197. L. 1901, Ch. 605. Consolidated in Tax Law, § 139. L. 1901, Ch. 618. Consolidated in Tax Law, subd. 14 of § 4. L. 1902, Ch. 171. Sections 4, 7 amended so as to read as follows. Re- mainder consolidated in Tax Law, §§ 9, 63, 89, 101, 134. L. 1902, Ch. 172. Section 1, pt. amended so as to read as follows, Remain- der consolidated in Tax Law, subd. 7 of § 192. 1902, Ch. 344. Consolidated in Tax Law, § 131. 1902, Ch. 378. Consolidated in Tax Law, § 91 1903, Ch. 199. Consolidated in Tax Law, subd. 18 of § 4. . 1903, Ch. 305. Consolidated in Tax Law, § 10. . 1903, Ch. 338. Consolidated in Tax Law, § 70. . 1904, Ch. 155. Consolidated in Tax Law, § 52. . 1904, Ch. 279. Consolidated in Tax Law, § 39. . 1904, Ch. 382. Section 2 relates to assessments of special franchises in city of Buffalo for the year 1904. Section 3 provides when act takes effect. Section 1 consolidated in Tax Law, § 43. L. 1904, Ch. 385. Consolidated in Taw Law, § 36. L. 1904, Ch. 438. Section 2 is a repeal; § 3 provides when act takes ef- fect. Section 1 consolidated in Tax Law, § 15. L. 1904, Ch. 535. Consolidated in Tax Law, § 152. L. 1905, Ch. 61. Consolidated in Tax Law, § 20. L. 1905, Ch. 94. Consolidated in Tax Law, § 187, and subd. 5 of § 192. L. 1905, Ch. 241. Section 1, pt. amended so as to read as follows. Re- ‘mainder consolidated in Tax Law, §§ 271, 273-275, 277-279. L. 1905, Ch. 278. Consolidated in Tax Law, § 159. L. 1905, Ch. 281. Consolidated in Tax Law, § 294. L. 1905, Ch. 348. Consolidated in Tax Law, § 301. L. 1905, Ch. 368. Section 1, pt. amended so as to read as follows. Re- mainder consolidated in Tax Law, §§ 220, 222-224, 226-228, 230-240, 242- 244. L. 1905, Ch. 446. Consolidated in Tax Law, subd. 19 of § 4, L. 1905, Ch. 447. Consolidated in Tax Law, §§ 50, 153. Pe Ee eee 366 CERTIORARI AT Common Law. L. 1905, Ch. 509. Authorizing tax for the year 1905 for canal debt sink- ing fund. Obsolete. L. 1906, Ch. 111. Consolidated in Tax Law, § 241. L. 1906, Ch. 155. Consolidated in Tax Law, § 47. L. 1906, Ch. 189. Consolidated in Tax Law, §§ 100, 150, 151. L. 1906, Ch. 248. Consolidated in Tax Law, § 7. L. 1906, Ch. 414. Section 3 amended so as to read as follows. Remainder consolidated in Tax Law, §§ 270, 272. L. 1906, Ch. 425. Consolidated in Tax Law, § 29. L. 1906, Ch. 458. Consolidated in Tax Law, § 45. L. 1906, Ch. 474. Sections 2, 3 amended so as to read as follows. Re- mainder consolidated in Tax Law, §§ 181, 183, 185. L. 1906, Ch. 524. Consolidated in Tax Law, § 180. L. 1906, Ch. 532. Sections 2, 5, 10, 12, 14, 16, 22 amended so as to read as follows, Remainder consolidated in Tax Law, §§ 251, 252, 257, 262, 263, 264. L. 1906, Ch. 699. Consolidated in Tax Law, subd. 4 of § 234. 1907, Ch. 94. Consolidated in Tax Law, § 172. 1907, Ch. 204. Consolidated in Tax Law, § 221. 1907, Ch. 221. Consolidated in Tax Law, § 22. 1907, Ch. 323. Consolidated in Tax Law, § 225. 1907, Ch. 324. Consolidated in Tax Law, § 276. 1g07, Ch. 340. Consolidated in Tax Law, §§ 250, 253-256, 258-261, 264. 1907, Ch. 478. Consolidated in Tax Law, § 4, subd. 20. 1go7, Ch. 550. Consolidated in Tax Law, § 190. 1907, Ch. 693. Consolidated in Tax Law, § 4, subd. 7. 1907, Ch. 7o9. Consolidated in Tax Law, § 229. 1907, Ch. 720. Consolidated in Tax Law, § 2, subd. 4, 1907, Ch. 721. Consolidated in Tax Law, § 296. 1907, Ch. 725. Consolidated in Tax Law, § 4, subd. 3. 1907, Ch. 734. Consolidated in Tax Law, §§ 182, 184, 186, 193, 198. 1907, Ch. 739. Consolidated in Tax Law, §§ 24, 205. . 1896, Ch. 908. Section 280, repealed “ Fisheries, Game and Forest Law, 274. * This repeal has been inserted in the schedule as “L, 1895, Ch. 395, 3, pt. adding § 274 to L. 1892, Ch. 488.” PPP PPP ee cm LP REMEDIES FOR ILLEGAL ASSESSMENT AND TAXATION. [Note— The compilation of decisions under this title is taken from As- sembly documents for 1889, No. 59, being the report of the Committee of the Senate on Taxation and Retrenchment, which was prepared and printed under the supervision of Mr. Julien T. Davies. Such report being a public document, the editors have incorporated the portions of it under this title that they deem likely to be of interest in connection with the revision of the Tax Laws. They have endeavored, however, to bring the decisions down to date, and have eliminated references to statutes repealed by the Tax Law, or heretofore repealed.] 1. Proceedings by Certiorari Other than Under Laws 1880, Chap. 269 (Article XIII of Tax Law). A common-law certiorari will not lie to a ministerial officer, as a col- lector of taxes, for the purpose of examining his right to proceed upon process under which he is acting. People ex rel. Onderdonk v. Super- visors of Queens, 1 Hill, 195 (1841). And see People ex rel. Agnew v. Mayor, CERTIORARI aT Common Law. 367 etc., of New York, 2 id. 9 (1841), which opposes Le Roy v. Mayor, etc., of New York, 20 Johns. 430 (1823). The remedy of a person aggrieved by a school district meeting, or by the trustees of a school district, is by appeal to the commissioners of common schools of the town. If the commissioners err, a certiorari to them may lie, but it will not be granted to the trustees to review their proceedings, or those of a district meeting. Storm v. Odell, 2 Wend. 287 (1829). An order by the court for a supplemental return to a certiorari is an adoption of the original writ. Caledonian Co. v. Trustees of Hoosick Falls, 7 Wend. 508 (1832). The writ of certiorari at common law, when used for the purpose of reviewing the acts and decisions of special jurisdictions created by statute (in this case a board of supervisors), issues only upon special cause shown to the court, not as a matter of right. People ex rel. Church v. Supervisors of Allegany, 15 Wend. 198 (1836). A certiorari to the supervisors of a county to return corrected assess- ment-rolls and warrants will not be sustained. Id. That certiorari will not lie to supervisors after roll is in collector’s hands, see People ex rel. Onderdonk v. Supervisors of Queens, 1 Hill, 195 (1841). If assessors, in estimating the value of annual wheat rents, err in esti- mating the value of wheat per bushel too high, the Supreme Court has no jurisdiction to review it. Livingston v. Hollenbeck, 4 Barb. 9 (1847). The assessment of property is a judicial act upon which certiorari will lie, but to make the assessment legal the assessors must have juris- diction of the particular case or they are answerable for damages. In determining whether they have jurisdiction in a given case they do not act judicially. Prosser v. Secor, 5 Barb. 607 (1849). Upon «a common-law certiorari the court will not examine the proceed- ings returned further than to ascertain whether the inferior tribunal has kept within its jurisdictional limits. People ex rel. Griffin v. Mayor, etc., of Brooklyn, 4 N. Y. 419 (1851). As the certiorari goes to review a judicial act—a consummated judi- cial decision —a proper return to such writ will bring up as a part of the record whatever entered into, or was necessarily passed upon, in the de- cision of the question sought to be reviewed. Magee v. Cutler, 43 Barb. 239 (1864). After a tax has been levied and collected certiorari will not be granted to review the assessment, since the commissioners of taxes have no power to correct the assessment-roll after it has been delivered to the supervisors. People ex rel. Metropolitan Bank v. Comrs. of Taxes, 43 Barb. 494 (1865). A certiorari will not be allowed to enable a party to recover back by action money paid as a tax. Id. Upon certiorari to review an assessment, the return of the assessors stated that they had delivered the roll to the supervisor of the town and had no further control over it. Held, that while, before its delivery to the collector with the warrant, the assessment-roll could be reached by certiorari to the supervisor, or to the board of supervisors, and be sub- ject to review by the court, it could not be corrected under that writ after the collector had so received it. People ex rel. Raplee v. Reddy, 43 Barb. 539 (1865). Where the return to a certiorari shows that the assessors have perfected the assessment-roll and delivered it to the supervisor of the town, the writ, as to them, will be dismissed. People ex rel. Buffalo & State Line R. R. Co. v. Fredericks, 48 Barb. 173 (1866). 368 CERTIORARI at Common Law. If the assessors err in their decision upon an application to correct their assessment made July 1, or to reduce the amount thereof, such error can be reviewed upon certiorari at any time before the roll is delivered to the supervisors, but cannot affect the validity of the tax afterward imposed, they having jurisdiction to assess it. Boyd v. Gray, 34 How. Pr. 323 (1867). The only questions the court will consider upon certiorari are whether the assessors had jurisdiction and kept within it. Id. Where a foreign insurance corporation did not bring certiorari to re- view the assessment,— held, that they could not question the legality of the tax in a proceeding to enforce its payment. Smith v. International Life Assurance Co., 35 How. Pr. 126 (1868). Under a common-law certiorari, the sufficiency of the facts stated in an affidavit in support of the relator’s claim to be relieved from an as- sessment, decided adversely by the assessors, may be reviewed by the courts. People ex rel. Western R. R. Co. v. Assessors of Albany, 40 N. Y. 154 (1869). Certiorari lies to the county judge to review the proceedings had before him to authorize the issue of bonds in aid of a railroad under Laws 1869, chap. 907, page 2303, although a record of his judgment has been filed with the county clerk. Id. : Upon an application to review the proceedings of assessors on the ground ‘that the relator’s bank stock was assessed at par value, while the other property in the city was not assessed at its true and full value, held, that the proceedings should be sustained on the ground of the public inconvenience which would result from granting the relief sought, and ‘because in the valuation of property assessors act judicially. People ex rel. Beadle v. Newton, 2 Alb. L. J. 4387 (1870). Upon a common-law certiorari it is the duty of the court in addition to ‘inquiring into the question of the jurisdiction of the tribunal over the par- ties and subject-matter, to examine the evidence and determine whether there was any competent proof of the facts necessary to authorize the adjudication made, and whether in making it any rule of law affecting the rights of the parties has been violated. People ex rel. Haines v. Smith, 45 N. Y. 772 (1871), affirming 3 Lans. 291 (1871). When the evidence presented to the assessors by an applicant for a re- duction of an assessment is uncontradicted, and the facts clear beyond dispute, they must be governed by such evidence, and their refusal to act upon it may be the subject of review on certiorari. People ex rel. Amer- ican Linen Thread Co. v. Assessors of Mechanicville, 6 Lans. 105 (1871). They should hesitate to reject the positive affidavit of the applicant. Id. The case must be an extraordinary one which will authorize a review of the assessors’ judgment as to valuation. People ex rel. Westbrook v. Village of Ogdensburg, 48 N. Y. 390 (1872). The relator, a taxpayer, obtained a writ of certiorari upon the ground that the defendants, assessors, had omitted to make the proper entries required by the Revised Statutes, as amended by Laws 1853, chap. 654, p. 1240; Laws 1857, chap. 456, vol. 2, p. 1, in respect to the Richmond County Gas-Light Company, and had undervalued its property $226,600. It appeared that prior to the issue of the writ, the roll had been delivered to the supervisors. Held, that the writ should be quashed. People ex rel. Marsh v. Delaney, 49 N. Y. 655 (1872). A person having no interest in the subject of the litigation, and whose interests or rights are not affected by the proceedings sought to be re- viewed cannot claim the writ. People ex rel. Sheridan v. Andrews, 52 N.Y. 445 (1873). CrrTIoRARI AT Common Law. 369 The objection that the relator was not the person entitled to sue out the writ will not be heard first in the Court of Appeals. Id. Where a claim, made to the supervisors under Laws 1867, chap. 938, p. 2323, for the repayment of the portion of the amount assessed on the capital of a bank which was invested in United States stocks, was re- jected— held, that the court could, upon certiorari, reverse the erroneous decision, leaving the party aggrieved to such further remedy by mandamus, or otherwise, as the law gave it, in case of further refusal by the board to repay. People ex rel. Oneida Valley Nat. Bank v. Supervisors of Madi- son, 51 N. Y. 442 (1873). : Upon certiorari to review the proceedings of supervisors who refused to repay the amount of an assessment upon capital invested in United States bonds, as provided for by Laws 1867, chap. 938, p. 2323,— held, that, since under Laws 1863, chap. 240, p. 435, such portion of the capital could not be lawfully assessed, nothing was to be taken against the relator because it did not appear before the assessors and object to the assessment or because it voluntarily paid the tax Id. Unreasonable delay in applying for a certiorari is a ground for quash- ing the writ even after a hearing on the return. People ex rel. Davis v. Hill, 53 N. Y. 547 (1873). The writ issues in the sound discretion of the court, upon special cause shown, and, when issued, will be superseded if the remedy sought be in- consistent with the interests of public justice and convenience. People ex rel. Williams v. Assessors of Albany, 2 Hun, 583 (1874). So held in quashing a writ under which it was sought to set aside as- ‘sessments for county charges, so far as they affected the relator. Id. The question whether the statutory exemption embraced the whole premises of a school or was confined to the land upon which the building stood, being decided adversely to the school by the commissioners,— held @ proper one for judicial determination on certiorari. People ex rel. Acad- emy of the Sacred Heart v. Comrs, of Taxes, 6 Hun, 109 (1875); affirmed, 64.N. Y. 656. The return of the assessors stated that they assessed the real estate of the relators at one-third of its true value as they did all other property in the town. Held, that the court would not reduce the assessment to one- third the proved value of the relators’ property. People ex rel. Rome, etc., R. R. Co. v. Dixon, 8 Hun, 178 (1876). Certiorari will not lie to review the action of assessors after their ac- tion has been consummated and put beyond their recall, as in the case of bonding a town for a railroad, after the bonds had been delivered. People ex rel. Corwin v. Walker, 68 N. Y. 403 (1877). Certiorari will not lie to the commissioners of taxes after the roll has left their hands, and been filed with the comptroller, to correct an assess- ment clearly erroneous, nor can the comptroller be required thereby to ‘correct the record. The proper remedy is an action against the city to vacate the assessment. People ex rel. Law v. Comrs. of Taxes, 9 Hun, 609 (1877). Certiorari to review the action of the State assessors cannot be had at the instance of the board of supervisors. The towns and the taxpayers therein are the only parties that can have been aggrieved. People ex rel. Supervisors of Westchester v. Hadley, 14 Hun, 183 (1878). Generally speaking, a trial of the merits of the cause should not be allowed otherwise than upon the return of the writ, but there are excep- tions to this rule. Id. 24 870 CrerTiorRARI aT Common Law. Certiorari under Laws 1859, chap. 302, § 20, is a special proceeding ir which the award of costs is proper. People ex rel. Manhattan Fire Ins. Co. v. Comrs. of Taxes, 76 N. Y. 64 (1879). A judgment in certiorari proceedings declaring an assessment valid,— held to estop the plaintiff seeking an injunction restraining the collection of the tax. Pacific Mail 8S. 8S. Co. v. Mayor, 57 Barb. 511 (1879). Where the objection that the roll had passed from the hands of the assessors was not taken by motion to quash the writ of certiorari, nor raised upon the hearing,—held, that, assuming that if reasonably taken it would have prevailed, the defendants were precluded from raising it in the Court of Appeals. People ex rel. Bay State, etc., Co. v. McLean, 80 N. Y. 254 (1880), affirming 17 Hun, 204 (1879), 5 Abb. N. C. 137 (1878). The return to the certiorari by the assessors in this last case stated’ that the roll had been delivered to the supervisor, whereupon a supple- mental writ having been issued to him he produced the roll, and the as- sessment was ordered by the court to be stricken off, as to which the General Term said: “We think the remedy adopted to correct the error of the assessors was the proper one.” 17 Hun, 206. Where it appeared by the return that prior to the issue of the writ the board of supervisors had issued its warrant to the tax collector, the tax-roll was no longer in its possession,— held, that the jurisdiction of the board had terminated, and that the writ directing it to correct the roll should have been quashed. People ex rel. Weekes v. Supervisors of Queens, 82 N. Y. 275 (1880). Though where assessors have jurisdiction, and simply err in judgment, a certiorari is the proper remedy, if assessors assess the personalty of a corporation in a city other than the place designated in its certificate, and collection of the tax is coerced by Jevy upon its property, an action to recover back the amount is maintainable. Union Steamboat Co. v. Buffalo, 82 N. Y. 351 (1880). The Supreme Court has discretion to withhold a common-law certiorari,. and refusal of its exercise is not ground of appeal to the Court of Ap- peals. People ex rel. Waldman v. Police Comrs., 82 N. Y. 506 (1880). Unreasonable delay in applying for a writ is a good ground for quashing it. Id. Writ of certiorari should call for the record directly affecting the par- ticular property only. People ex rel, Eno, v. Tax Comrs., 10 Abb, N. C. 35 (1881). While the allowance or refusal of the writ of certiorari will not be passed upon by the Court of Appeals, though the merits were considered below, it seems that wu judgment in due form, reversing or affirming the proceedings of the commissioners, would be reviewed on the merits on appeal to the Court of Appeals. People ex rel. Vanderbilt v. Stilwell, 19 N. Y. 531 (1859); People ex rel. Haneman v. Tax Comrs., 85 N. Y. 655 (1881). Where executors were duly served with notice of an assessment on the last day upon which the assessment could be made, and before the will was proved, and applied to the commissioners for a correction thereof, but stated no ground for a reduction, alleging merely that the period during which the creditcrs might present claims so as to enable a valuation to be made had not expired, and the estate might be greatly reduced or wholly swept away,—held, that certiorari on a denial of a reduction should be dismissed. People ex rel. Coudert v. Comrs. of Taxes of New York, 31 Hun, 235 (1883). Upon the first of July the property assessed had been designated CERTIORARI at Common Law. 371 as a part of Niagara park. Under Laws 1883, chap. 336, and Laws 1885, chap. 182, the proceedings to acquire it had been completed, the funds provided, and the relators had an adequate and certain remedy to obtain them. A writ of certiorari running to the assessors and supervisors is- sued to review the assessment, but after the roll had passed from the possession and control of the assessors. Held, that the writ should be quashed, since the assessors had lost jurisdiction, and the board of super- visors could exercise only such powers as were conferred upon them by statute which did not embrace striking out an assessment. People ex rel. Porter v. Tompkins, 40 Hun, 228 (1886). “When it involves the inquiry whether the action and determination were legal and should be set aside or confirmed, it may be seen that the writ may be effectual after the powers of the tribunal or officers have ceased as to the matter in question, because it is a mere matter of review; but when the purpose of the proceeding is to have the direction of the court for those to whom the writ is issued, to do some act by way of correction of an error, it must, we think, be within the power of such offi- cer or tribunal to perform the act.” Id. Where the General Term dismissed a writ of certiorari brought by a city to review the proceedings of the board of supervisors in auditing accounts and assessing them against the city,—held, that its decision was not res adjudicata as to the validity of the assessment, since its action on the writ was discretionary, and the character of the order made was not altered by the fact that the court in its opinion examined the proceedings and considered them regular. In this case appeals to State assessors from the equalization of board of supervisors were considered. People ex rel. Supervisors of Ulster v. Kingston, 101 N. Y. 82 (1886). An order of the General Term, reversing an order of the Special Term on certiorari which affirmed the proceedings of commissioners of taxes, and remanding the matter to the commissioners for further proceedings, is w final order so as to be reviewable in the Court of Appeals, since the commissioners have no authority to proceed under the order. People ex rel, New York & Harlem R. R. Co. v. Comrs. of Taxes, 101 N. Y. 322 (1886). An order of the General Term quashing, on the merits, a writ of certiorari applied for under the Code of Procedure, is not reviewable in the Court of Appeals. People ex rel. Mayor, etc., of New York v. Me- Carthy, 102 N. Y. 630 (1886). It seems that if the court refrains from exercising its discretion under the Code of Procedure in passing upon the question presented, and quashes. the writ upon the ground of a want of power to issue it, or grants it in a case not authorized by law, the order made is reviewable in the Court of Appeals. Id. The costs of an appeal to the General Term in a proceeding to review an assessment are to be taxed in the discretion of the court under Code of Pro., § 3229, and not under section 3240. People ex rel. Warren v. Carter, 46 Hun, 444 (1887) ; modified 109 N. Y. 576. It is incumbent on the relator in certiorari asking to have an assess- ment corrected by increasing the sum to be deducted from its capital for the value of its real estate, to give evidence and furnish data showing that the actual value exceeds that fixed by the commissioners. It is not enough that the evidence suggests injustice. People ex rel. Panama R. R. Co. v. Comrs. of Taxes, 104 N. Y. 240 (1887). On certiorari to review a decision of the State assessors it was held that under section 2140 of the Code of Civil Procedure a refusal on the 372 Procrepines In Equity. part of the State assessors to receive evidence absolutely essential to the protection of either of the parties would constitute an erroneous ruling of law, affecting the rights of the parties within subdivision 3 of that section, and that while the assessors had not full power to render a decision at their own volition, and without evidence, yet they were to some extent vested with a discretionary power to take action without restricting their proceedings to strict technical rules. The assessors ad- mitted in evidence records of deeds of conveyances of land, the consid- erations in which were claimed to furnish some evidence as to the value of the land conveyed. Held, that the assessors having determined in their rules to receive such evidence, and it appearing that there was com- petent proof of the facts necessary to be proved to make the determina- tion outside of this evidence, the action of the assessors should be af- firmed. People ex rel. Schabacker v. State Assessors, 47 Hun, 451 (1888). 2. Proceeding in Equity by Injunction and Otherwise. A court of equity has inherent power in a proper case to restrain the collection of a tax imposed on grounds not provided for by the statute, and for which no relief can be had by certiorari. Mercantile Nat. Bank v. Mayor, etce., of New York., 172 N. Y. 35 (1902). In the absence of fraud, equity will not interfere to relieve against a mere personal tax or assessment. Id. See, also, Heywood v. City of Buffalo, 14 N. Y. 534 (1856); Clark v. Village of Dunkirk, 12 Hun, 181 (1877); affirmed, 75 N. Y. 612 (1878.) Chancery will not refuse to take jurisdiction of a case merely on the ground that the complainant has a perfect remedy at law, if the parties have submitted themselves to the jurisdiction of equity, without objection. In this case the application was for an injunction to restrain the collec- tion of a tax. Bank of Utica v. City of Utica, 4 Paige, 399 (1834); Farm- ers’ Loan & Trust Co, v. Mayor, etc., of New York, 7 Hill, 261 (1843). The Supreme Court has no jurisdiction to restrain by injunction the collection of a tax irregularly or erroneously assessed, if it is not void, nor if it is void upon the face of the proceedings. Livingston v. Hollen- beck, 4 Barb. 9 (1847); Van Rensselaer v. Kidd, id. 17. Where the plaintiff was assessed in New York for personal property, while he was a resident of and taxed in another State, upon his personal property,—-held, that equity had no jurisdiction to restrain by injunction the collection of the tax. Wilson v. Mayor, etc., of New York, 4 E. D. Smith, 675 (1855); reversed on another ground 6 Abb. Pr. 6 (1857). A court of equity has no power to restrain by an injunction, or to set aside, the proceedings of a subordinate tribunal of special jurisdiction, on the ground that it has threatened to exceed, or has exceeded its au- thority and powers as defined by law. So held upon an application to restrain the supervisors from collecting a tax on plaintiff’s capital stock on the ground that it was assessed on a valuation greater than the amount of its authorized capital stock. New York Life Ins. Co, v. Supervisors of New York, 4 Duer, 192 (1855). The exercise of the equity powers of the court must be invoked only to prevent multiplicity of suits, irreparable injury to the freehold, or to remove a cloud on title. Guest v. City of Brooklyn, 69 N. Y. 506 (1877), affirming 8 Hun, 97 (1876); Heywood v. City of Buffalo, 14 N. Y. 534 (1856). In Heywood v. City of Buffalo, 14 N. Y. 534 (1856), an. action in the nature of a suit in equity was brought to vacate an assessment alleged PrRocrepines 1n Equiry. 373 to be illegal, but if legal, constituting a lien on plaintiff’s property. The action was dismissed, however, upon the ground that the complaint did not show that its invalidity did not appear on the face of the proceedings imposing the assessment. No injunction will issue against collection of illegal tax except on recog- nized grounds of equity jurisdiction. Susquehanna Bank v. Supervisora of Broome, 25 N. Y. 312 (1862). There is no more reason for entertaining a suit to restrain the collec- tion of a tax than there would be where, in an action for the recovery of money, a party had a judgment against him upon an erroneous ruling of the law. Id. Where the assessment complained of might have been reviewed by certiorari, or have been stricken out by mandamus,—held, that equity would not interfere. Mutual Benefit Life Ins. Co. v. Supervisors of New York, 2 Abb. Pr. (N. S.) 233 (1866). The policy of the law is opposed to the granting of an injunction to prevent the collection of taxes. Messeck v. Supervisors of Columbia, 50 Barb. 190 (1867). If the proceedings of the supervisors are illegal on the face a single action at the suit of the people upon common-law certiorari can be re- sorted to. Id. A number of the taxpayers of a town, having no property in common, cannot join in a suit in equity to restrain the collection of a tax imposed upon all the Jands in the town. Id. There is not such a relation between taxpayers as to enable one to sue to enjoin the collection of a tax to prevent the multiplicity of suits. Messeck v. Supervisors of Columbia, 50 Barb. 190 (1867). The rule denying the right to interfere by injunction to restrain the collection of a tax is one of publie policy, and it is equally applicable to the case of an assessment. Western R. R. Co. v. Nolan, 48 N. Y. 513 (1872). Except under very special circumstances the power of taxation ought not to be interfered with by injunction. Stevens v, New York & Oswego R. R. Co., 13 Blatehf. 104 (1875). The fact that an assessment is divided into installments does not bring it within the equity powers of the court to restrain its enforcement, since a decision as to one would be effective upon all. Guest v. City of Brook- lyn, 69 N. Y. 506 (1877), affirming 8 Hun, 97 (1876). To sustain a suit in equity to restrain the collection of a tax, plaintiff must show that the action will prevent multiplicity of suits, irreparable injury to the freehold, or that extrinsic evidence is required to establish the invalidity of the lien of the assessment. Pacific Mail 8. S. Co. v. Mayor, 57 How. Pr, 511 (1879). An action to set aside taxes alleged to be illegal and a cloud upon plaintiff’s title cannot be maintained where the sole ground of illegality claimed is that the law by virtue of which the tax was imposed is uncon- stitutional, since if such be the case, the invalidity of the alleged lien is apparent upon its face. Townsend v. Mayor, etc., of New York, 77 N. Y. 542 (1879), affirming 16 Hun, 362 (1878), where, however, the act com- plained of was expressly held to be constitutional. An action to set aside an assessment as a cloud on title, on the ground that the act under which it is laid is unconstitutional, cannot be main- tained, because if so, the act is void on its face. Wells v. City of Buffalo, 80 N. Y. 253 (1880), affirming 14 Hun, 438 (1878). Equity will entertain a suit to set aside wu tax sale void because of a 374 Procrepines 1n Equity. statutory exemption, the tax not being void on its face. Washington Heights Methodist Episcopal Church v. Mayor, ete., of New York, 20 Hun, 297 (1880). Since the conveyance on a sale under Laws 1880, chap. 68, § 8, would be presumptive evidence sufficient to support the title of the grantee with- ‘out proving a regular assessment, such conveyance would be a cloud on title, and a suit in equity to enjoin it on the ground of an illegal assess- ‘ment, lies. Temple Grove Seminary v. Cramer, 98 N. Y. 121 (1885), affirm- ing 26 Hun, 309 (1887). Where an assessment and sale were illegal and void, but the statute {Laws 1867, chap. 858, § 10) made the county treasurer’s deed prima facie evidence of the regularity of the prior proceedings,—held, that it con- stituted a cloud on the title. Stewart v. Crysler, 100 N. Y. 378 (1885), reversing in éffect 21 Hun, 285 (1880). The fact that the time for redemption had not expired, and that notice to redeem and the record of nonredemption thereupon were essential to make out a valid title under the sale——held, that a suit in equity will lie to remove such cloud. Id. No injunction should issue to restrain the collection of taxes except under circumstances of great necessity to prevent irreparable damage. Rome, Watertown, etc, R. R. Co. v. Smith, 39 Hun, 332 (1886); affirmed, 101 N. Y. 684 (1886). Every assessment-roll is presumed to be legal and valid until the con- trary appears. Tifft v. City of Buffalo, 8 N. Y. St. Repr. 325 (1887). The presumption being in favor of the regular and valid execution of ‘the laws concerning taxation, the court will not, on the decision of a motion for an injunction against the collection of a tax, review the action of the assessors. Gilman v. Gilman, 8 N. Y. St. Repr. 836 (1887). The rule that a suit in equity will not lie to set aside an assessment, invalid on its face,—held not to apply to an assessment for certain work, void under the charter of the city of Buffalo, because notice of the in- tention to order the work was not published, there being no requirement to attach the proof of publication to the assessment-roll. Tifft v. Buffalo, 27 N. Y. St. Repr. 72; 8. C., 7 N. Y. Supp. 633 (1889). It seems where an assessment has been paid, a court of equity has no jurisdiction of an action brought simply to have it set aside. Diefenthaler wv. Mayor, 111 N. Y. 331 (1889). An action will not lie to enjoin the enforcement and collection of a general tax on the ground that the assessment was void because the assessors, although assuming to act under the color of an election, were not entitled to exercise the functions of the office. D. & H. Canal Co. v. Atkins, 48 Hun, 456 (1888), affirmed, 121 N. Y. 246. An action will not lie to restrain the cancellation of a tax and to de- clare it null and void on ground that assessment was too large and that two of the persons making it were not assessors de jure or de facto, D. & H. Canal Co. v. Atkins, 121 N. Y. 246; 8. CO, 30 N. Y. St. Repr. 4928 (1890). A temporary injunction sought to restrain the collection of a tax ad- ‘judged illegal, at Special Term, the order of which was reversed by the ‘General Term, was held to have been properly denied. D., L. & W. R. R. Co. v. Gordon, 46 N. Y. St. Repr. 733; 8. C., 19 N. Y. Supp. 533 (1892). The court has no jurisdiction, under Laws 1883, to restrain by injunction the collection of an assessment for an improvement where no statutory objections have been filed and the work has been performed and accepted. Matter of Bridgford, 47 N. Y. St. Repr. 676 (1892). Procrrpincs By Manpamus. 375, If the tax be illegal, payment under process of the city chamberlain is ‘involuntary and the money may be recovered back. Id. Mere proof that an assessment is illegal is not sufficient ground for an action to restrain the collection of the tax. Postal Tel. Cable Co. v. Grant, 33 N. Y. St. Repr. 997; 8. C., 11 N. Y. Supp. 323; appeal dismissed, 128 N. Y. 633 (1890). 3. Proceedings by Writ of Mandamus. A mandamus lies to the board of supervisors to allow a claim which ‘is legally a county charge, without, however, controlling their judgment and discretion as to the amount proper to be allowed. Bright v. Super- visors of Chenango, 18 Johns. 242 (1820); Hull v. Supervisors of Oneida, 19 id. 259 (1821); People ex rel, Phenix v. Supervisors of New York, 1 Hill, 362 (1841). Mandamus does not lie where the party has a remedy by action. Mat- ter of Boyce, 2 Cow. 444 (1824); People ex rel. N. Y. & H. R. R. Co. v. Tax Board, 55 App. Div. 544 (1900). The proper remedy for obtaining relief from an assessment void for want of jurisdiction is by certiorari and not by mandamus. People ex rel. Bliss v. Feitner, 72 App. Div. 45 (1902). Mandamus lies where no other remedy at law exists. That redress may be had in equity, or that the party offending may be punished criminally is not a conclusive objection to the writ. People ex rel. Moulton v. Mayor, ete., of New York, 10 Wend. 395 (1833). Where a statute authorized a city to sell lands for taxes, and to execute a lease unless they were redemed within a specified time,—held, that the required notice to redeem not having been given, mandamus to execute such lease would not issue in favor of the purchaser. Id. Where the charter of a city gave the common council the exclusive con- trol and direction as to the assessment and collection of the city taxes, and the illegality appeared on the face of the warrant for the collection of the city taxes,—held, that a mandamus could have been issued to compel that body to correct their assessment and taxation of the property of a bank, if it was illegal. Bank of Utica v. City of Utica, 4 Paige, 899 (1834). And where the alternative writ demanded too much, as in calling upon the supervisors to raise a particular sum to repair a bridge instead of requiring them to cause the bridge to be repaired as a county charge,— held, that the mandamus should be dismissed. People ex rel. Comrs. v. Supervisors of Dutchess, 1 Hill, 50 (1841). The relator can obtain only the relief demanded in the alternative writ. People ex rel. Olmsted v. Supervisors of Westchester, 12 Barb. 446 (1852). See, also, the next case cited. The issue of the writ of mandamus to correct an assessment is in the discretion of the court. People ex rel. Lorillard v. Supervisors of West- chester, 15 Barb. 607 (1853). Requisites to sustain the writ of mandamus stated. Id. An alternative mandamus must state the facts particularly. Id. A general assertion that injustice has been done the relators in assess- ing their property, or that they have been unjustly assessed, and that the board of supervisors have refused to correct the erroneous assessments is not sufficient. Id. Mandamus will not be granted to supervisors to cause an assessment to be corrected, after the roll has been delivered with the warrant to the -eollector, since it has then passed from their jurisdiction. Id. 276 Procrerpines By Manpamus. The supervisors of a county can be compelled by mandamus to issue: warrants for a tax imposed by the legislature. People ex rel. Scott v. Supervisors of Chenango, 8 N. Y. 317 (1853). As a general rule the writ of mandamus will not lie where the party aggrieved has an ample remedy by an action at law. People ex rel. Mygatt- v. Supervisors of Chenango, 11 N. Y. 563 (1854). A mandamus will only lie to give effect to a clear legal right. Id. For the assessment of « tax on the personal estate of a nonresident. which has been collected by the seizure and sale of his property, the as- sessors of the town are liable in an action for the amount of the tax and expenses of the collection. In such case, however, the supervisors of the county cannot be compelled by mandamus to allow to the person thus wrongfully assessed, the amount of the tax collected from him, and to direct it to be levied upon the town or county, though it was collected. under their warrant to the collector. Id. Mandamus will not issue to supervisors to correct the roll after the. warrants have issued to the collector. Colonial Life Assur. Co. v. Super- visors of New York, 24 Barb. 166 (1856), 4 Abb. Pr. 84 (1856), 13 How.. Pr. 305 (1856). Mandamus will not lie to strike the name of a corporation from the roll where no affidavit that it is in the receipt of no income or profits has. been duly presented. Id. A nonresident may have mandamus against assessors to have his name stricken from the roll if he is illegally assessed. People ex rel. Lincoln y. Barton, 44 Barb. 148 (1865). Mandamus may issue on the relation of a taxpayer to compel the county treasurer to issue his warrant to collect a tax on debts due to non- residents, People ex rel. Stephens v. Halsey, 37 N. Y. 344 (1867), affirming: 53 Barb, 547 (1867). The court may, by mandamus, compel assessors to proceed and examine the evidence, and determine the fact whether the consent in writing of a majority of the taxpayers owning more than half the taxable property has been obtained, and, if from their determination it appears that the requisite consent has been given, to make affidavit in accordance therewith, but, the assessors having determined to the contrary, and refused to make the affidavit,— held, that the court would not, however clearly it was made to appear that such consent had been obtained, grant a mandamus to them to determine the matter against their own conclusions, and make affidavit to: that determination. Howland v. Eldredge, 43 N. Y. 457 (1871). Mandamus will lie against a board of supervisors refusing to repay an assessment upon United States bonds under Laws 1867, chap. 938, com- manding them to exercise their discretion in deciding the fact, and if the claimant has paid such tax, to allow the claim and levy the amount thereof. The only questions to be considered are whether the claimant was paid such tax, and, if so, the amount. People ex rel. Otsego County Bank v Supervisors of Otsego, 51 N. Y. 401 (1873). The answer to a mandamus to compel assessors to swear to a. roll in the statutory form, which answer sets forth that they did not comply with the statute in making the assessment,—held conclusive, and that a peremptory mandamus should not issue. People ex rel. Supervisors of Westchester v. Fowler, 55 N. Y. 252 (1873). A collector who had collected a tax imposed by statute, which directed. its payment to a railroad company, cannot question the validity of the proceedings preliminary to the collection nor refuse the right of the com- pany to receive the money, upon mandamus to command him to pay it. over. People ex rel. Martin v. Brown, 55 N. Y. 180 (1873). ProcrEepines py Manpamus. 377 Upon the hearing, the answering affidavits, which are neither traversed nor confessed and avoided, must be taken as true. Id. Where an act of the legislature directs an officer of a municipal cor- poration to sign a warrant for the payment of public moneys already raised by taxation, a*proceeding by mandamus is the proper one to compel him to sign it. People ex rel. New York & Harlem R. R. Co. v. Havemeyer, 3 Hun, 97, note (1874). Though an action might be brought to enforce payment by the corpora- tion, that fact does not preclude proceeding by mandamus. Id. A mandamus will lie against the board of supervisors to compel com- pliance with the order of a County Court, under Laws 1871, chap. 695, directing the amount of an erroneous assessment to be refunded. People ex rel. Pells v. Supervisors of Ulster, 65 N. Y. 300 (1875), reversing 63 Barb. 83 (1872), on the point that that court had held the statute to act prospectively only; limited on this point in Hermance v. Supervisors of Ulster, 71 N. Y. 481 (1877), affirming 10 Hun, 545 (1877), as to the cor- rection of clerical errors. The mandamus against the supervisors of a county authorized by Laws 1873, chap. 119, is properly brought, notwithstanding the fact that the assessors of one of the towns had no jurisdiction to make the assessment, and that the relator has a cause of action against them. People ex rel. Witherbee v. Supervisors, 70 N. Y. 238 (1877). Where the legal right is disputed, an alternative writ, and not a per- emptory one, should issue. People ex rel. Mott v. Supervisors of Greene, 64 N. Y. 600 (1876), modifying 5 Hun, 650 (1875). Death of one of several copartners, petitioners in mandamus, after re- turn to an alternative writ does not abate the writ. People ex rel. With- erbee v. Supervisors, 70 N. Y. 228 (1877). Upon appeal to the Court of Appeals upon the return to a mandamus to supervisors to review an assessment, the respondents have the right to urge any consideration which they might have offered to the General Term. Id. Upon mandamus to a board of supervisors to carry out the determina- tion of the State assessors, the objection that supervisors of several towns united in procuring the writ is not available after the board of supervisors has submitted to answer. It seems that if including the grievances of different towns in one writ was erroneous, the objection should have been taken by motion to quash. People ex rel. Robinson v. Supervisors of Ontario, 85 N. Y. 323 (1881), reversing 17 Hun, 501 (1879). It is no bar to mandamus that an action could have been maintained against assessors to recover back taxes illegally exacted. People ex rel. Witherbee v. Supervisors of Essex, 85 N. Y. 612 (1881). Mandamus is the proper remedy to compel a tax receiver to accept pay- ment of and discharge a tax. Clementi, In re, v. Jackson, 92 N. Y. 591 (1883); People ex rel. Townshend v. Cady, 18 Jones & S. 399 (1884); affirmed, 99 N. Y. 620 (1885). Mandamus will lie to compel the proper officer to receive a tax to dis- charge the lien upon property occasioned by its nonpayment, though more than ten years have elapsed since the tax was imposed. Id. The tax being admitted to have once existed, it will be presumed, in the absence of proof to the contrary, that it continues unpaid. Id. The comptroller cannot be required by mandamus to vacate a tax sale at the instance of a mortgagee, whose application for such action he has denied. People ex rel. Equitable Life Assurance Soc. v. Chapin, 103 N. Y. 635 (1886). 378 Procrrpines py Manpamus. Mandamus lies under Laws 1885, chap. 403, p. 696, to compel the regis- trar of arrears of the city of Brooklyn to cancel all sales for taxes made eight years before the passage of that statute, on which leases shall not have been delivered or demanded within six months after its passage. People ex rel. Andrews v. Jackson, 1 N. Y. St. Repr. 491 (1886). The discretion of the Supreme Court to grant or refuse mandamus is not absolute, but is subject to review by the Court of Appeals. People ex rel. Millard v. Chapin, 104 N. Y. 96, reversing 40 Hun, 386 (1887). The writ should not issue after the period fixed as a bar for actions has expired. Id. Mandamus is the proper remedy to put the State comptroller in motion when he refuses to entertain or act upon an application for the can- -cellation of a tax sale and refunding the purchase money under Laws 1855, chap. 427. People ex rel. Ostrander v. Chapin, 105 N. Y. 309 (1887). Where, after a tax has been properly apportioned between a larger and smaller parcel, the amounts are by mistake transposed, and the owner of the larger parcel, with knowledge of the error, pays the smaller amount, after which the error is, by direction of the court, corrected, and the larger amount imposed upon his lot, less the amount paid, a mandamus will not lie at his instance to compel the cancellation of the tax on the ground that the correction and alteration were unauthorized. People ex rel. v. Assessors, 137 N. Y. 201; 8. C., 50 N. Y. St. Repr. 404 (1893). Where a board of assessment has rendered judgment in assessment proceedings, mandamus is not the proper remedy for obtaining a review of the judgment. Such review may be had on a writ of certiorari. People ex rel. Osborne v. Gilon, 24 Abb. N. C. 125; S. C., 18 Civ. Pro. R, 112, 30 N. Y. St. Repr. 515, 9 N. Y. Supp. 563; affirmed id. 212 (1889). Mandamus is the proper remedy to compel board of assessors of a city to correct a clerical error in including relator’s lot in an assessment, where it is in fact outside of the district of assessment. People ex rel. Nostrand v. Wilson, 119 N. Y. 515; S. C., 30 N. Y. St. Repr. 79, affirming 27 id. 279; 8. C., 7 N. Y. Supp. 627 (1890). The collector of assessments is properly joined in such proceedings to restrain him from proceedings to collect the illegal taxes. Id. The fadt that it does not affirmatively appear that relator had applied to the board of assessors before commencing the proceedings is not a jurisdictional defect, and its omission will not warrant the reversal of an order awarding a mandamus. Id. : The comptroller of New York city acts ministerially in drawing his warrant on the city chamberlain for the amount of State taxes, and a mandamus will lie to require him to do it where there are sufficient funds and the officers and boards assessing and levying the taxes have discharged their statutory duties. People v. Myers, 35 N. Y. St. Repr. 755; S. C., 12 N. Y. Supp. 182; affirmed, 126 N. Y. 639 (1891). Mandamus lies to compel comptroller of New York city to issue revenue bonds to pay State taxes, independent of the action of the board of esti- mate and apportionment. Matter of Attorney-General, 58 Hun, 218; S. C., 34. N. Y. St. Repr. 284, 12 N. Y. Supp. 754 (1890). A writ of mandamus will issue upon application of a taxpayer to compel county treasurer, who has received the amount of taxes collected from a railroad during several years, and made no application thereof, permitting the same to remain in the general fund, to apply the same for the purchase of bonds for a sinking fund for the redemption and payment of bonds issued by a city in aid of the railroad, as required by Laws 1869, chap. 907, § 4, as amended by Laws 1871, chaps. 283, 925. Spaulding v. Arnold, 125 ACTIONS GENERALLY. 379 N. Y. 194; S. C., 34 N. Y. St. Repr. 980 (1891). But the court will not assume their misappropriation, it not appearing that the county treasurer has made any distribution, but they will be regarded as embraced in the existing general fund, it appearing that that fund contains more than their aggregate amount Id. Where there has been no misappropriation, the duty to invest it according to law is a continuing one, and the statute of limita- tions does not apply to defeat the taxpayer’s application. Id. It is not necessary, to make out a case, to establish the identity of the particular funds. Id. The fact that the respondent holds the fund as successor in office to person to whom it was paid, will not prevent the issuance of a mandamus compelling him to make the proper investment. Id. 4, Proceedings by Writ of Prohibition A writ of prohibition does not lie to a ministerial officer, such as a col- lector of taxes, to stay the execution of process in his hands. People ex rel. Onderdonk v. Supervisors of Queens, 1 Hill, 195 (1841), explaining and in effect overruling People ex rel. Averill v. Works, 7 Wend. 486 (1832), where a writ of prohibition was issued to a collector to prevent the col- lection of an illegal tax. Where a writ of prohibition was issued to a board of supervisors against levying any tax upon the relator, a national bank, assessed upon its capital, —held, that the writ should pe quashed: 1. Because it is doubtful whether the board of supervisors have the right to alter the assessment-roll. 2. Be- cause the writ of prohibition is granted only on showing satisfactory grounds, and that no serious public inconvenience can arise from the delay, and it should not issue where other adequate remedies exist. People ex rel. First Nat. Bank of Kingston v. Supervisors of Ulster, 31 How. Pr. 237 (1864). The remote probability of the insolvency of the assessors,— held, in the absence of proof of the fact, not to be considered, Id. 5. Proceedings for the Recovery and Refunding of Taxes and of Damages (a.) Actions against Towns The assessment and collection of taxes by the officers of a town are not ‘corporate acts. The assessors and collectors, when performing their duties as such, are not to be regarded as its agents so as to make the town responsible for any mistakes or misfeasance by them in the performance of their duties. Lorillard v. Town of Monroe, 11 N. Y. 392 (1854). See however, section 11 of Town Law. Where land was erroneously assessed by the assessors of a town, which was not situated within it, but in an adjoining county, and payment of the tax was enforced by the town collector,— held, that the town was not liable in an action by the owner of the land to recover the amount of the tax. Id. Where a tax erroneously assessed upon exempt property had been paid to the town collector and turned over to the county treasurer, who applied it in the same manner as other taxes of the town,— held, that the town having no treasurer, no action could be maintained against it to recover back the money, the officers to whom it was paid not being representatives of the town for any purposes but those prescribed by statute, and the money having been expended. City of Rochester v. Town of Rush, 80 N. ¥. 302 (1880), reversing 15 Hun, 239 (1878). 3880 AcTIONS GENERALLY. Concerning the recovery back of moneys paid for taxes illegally as- sessed, see cases cited in 17 Alb. L, J. 120. (b.) Actions against Cities Where a bank paid a tax on its capital invested in United States bonds, upon a resolution of the common council by which it was agreed that if the bank should pay without a warrant being issued, such payment should not be considered as voluntary but as made under protest,—held, that the resolution being unauthorized did not bind the city, and that the payment was to be regarded as voluntary and the money could not be recovered back. Commercial Bank of Rochester v. City of Rochester, 42 Barb, 488. (1864). A municipal corporation is not liable for money paid as a tax illegally assessed. Smith v. City of Poughkeepsie, 37 N. Y. 511 (1868). See Man- ley v. Mayor, 24 W. Dig. 95 (1886). (c.) Actions against Counties A suit against a county must be brought against the board of super- visors, not the individual members thereof. Magee v. Cutler, 43 Barb. 239 (1864). See dictwm in People ex rel. Raplee v. Reddy, 43 Barb. 544 (1865), that an action would lie against a county to recover back the amount of a tax upon an erroneous assessment. No action will lie to recover of the county, or of a municipal corpora- tion, money collected or received upon or for a tax based upon an errone- ous assessment. Genesee Nat. Bank v. Supervisors of Livingston, 53 Barb. 223 (1869). ‘ Where a bank is located in the town where it is assessed, ‘the assessors. have jurisdiction of it, and of the description, amount and value of its. property, and an assessment upon the whole capital, without deducting the value of United States bonds held by the bank, is within such juris- diction, and, if an error, can be reviewed upon certiorari but cannot be reviewed in an action to recover from the county the amount of the tax paid under protest. Id. If the assessors have acquired no jurisdiction of the person, an action lies against them, but when they have such jurisdiction, no suit can be maintained against any person for the imposition or collection of a tax erroneously imposed. Id. The action of the board of supervisors in issuing a warrant for the collection of taxes is the corporate act of the county. Newman v. Super- visors of Livingston, 45 N. Y. 676 (1871). Plaintiff had placed the amount of a tax assessed against him, in a. package upon his counter before the collector, but forbade his taking it, claiming that the warrant was defective, and notified him that he would be held responsible therefor. The collector took the package. Held, that these facts did not constitute. a voluntary payment, nor estop the plaintiff from disputing the legality of the warrant. Bellinger v. Gray, 51 N. Y. 610 (1873). The amount of an assessment made for a specific object, under a statute which provides for payment of the tax to special commissioners, cannot be recovered back from the county, though the tax passed through the hands of the county treasurer. Dewey v. Supervisors of Niagara, 62 N. Y. 284 (1875), reversing 2 Hun, 392 (1874). To entitle one whose goods are unlawfully seized and sold for the pay- AcTIONS GENERALLY. 381 ment of a tax to recover against the municipality, it must be shown that the acts of the officers were authorized by the corporation, or ratified by it. Everson v. City of Syracuse, 100 N. Y. 577 (1885), reversing 29 Hun, 485 (1883), which, however, did not touch this point. Receipt of the proceeds of sale in the absence of notice, a resolution of the common council to save the officer harmless conditioned upon his acts being lawful, and a refusal by the mayor of a demand to pay the owner, not merely the money collected out of his property for the city tax, but the entire value of the property seized, which largely exceeded the amount of the city and county charges—held not to be ratification. Id. Under Laws 1873, chap. 863, title 8, §§ 18-20, page 1323, the registrar of arrears in the city of Brooklyn had the right to bid in on behalf of the city land sold for taxes, and to sell the certificate and warrant the validity thereof. As the money received for such certificate must by law be applied for the benefit of the city,— held, that it could be recovered back from the city upon failure of the title. Brevoort v. City of Brooklyn, 89 N. Y. 128 (1882), reversing 18 Hun, 383 (1879). Recovery back of taxes — limitation of action. See 13 Abb. L. J. 255, (d.) Actions against Assessors The trustees of a school district are liable in trespass for making and collecting an assessment voted at a regular meeting to change the site of a schoolhouse, where the previous consent of the commissioners of common schools has not been obtained. Baker v. Freeman, 9 Wend. 36 (1832). Overvaluation to the extent of double the proper sum in the assessment, —held not to support trespass against the trustees of a village. In such an action the amount assessed is conclusive. Ontario Bank v. Bunnell, 10 Wend. 187 (1833). Uncorrected errors on the face of an assessment-roll do not justify the supervisors or collector in disregarding tt. Van Rensselaer v. Cottrell, 7 Barb. 127 (1849); affirmed, Seld. Notes, 25. In an action of trespass against a supervisor and a collector of a town it appeared that property was taken by virtue of w warrant signed by the supervisor, and in justification defendants put in evidence an assess- ment-roll to which a certificate subscribed by the assessors was attached, which stated that they had valued the real estate thereon at the sums which a majority of the assessors “have deemed proper,” and that the roll contained a true statement of the amount of personal property “ ac- cording to the usual way of assessing.” Held, that the certificate was not a compliance with the statute, and that as on the face of it it gave no jurisdiction to the supervisors to impose a tax, it was not protection to the collector. Van Rensselaer v. Witbeck, 7 N. Y. 517 (1852); compare Brad- ley v. Ward, 58 id. 401 (1874). Action for damages will lie against assessors who enter the name of a person not a resident of the town or ward at the time the assessment is made. Mygatt v. Washburn, 15 N. Y. 316 (1857). Where assessors have jurisdiction of the person of the plaintiff and of the subject-matter of taxation, though their assessment be erroneous, it is not void, and can be corrected only by an appropriate proceeding for that purpose. It does not render the assessors liable for damages at law. Swift v. City of Poughkeepsie, 37 N. Y. 511 (1868). In Bailey v. Buell, 50 N. Y. 662 (1872), the plaintiff sued the assessors of a town for damages for an illegal assessment, he being a nonresident. a 882 Actions GENERALLY. He had paid the tax, however, on being served with an order of the county judge in supplementary proceedings under Laws 1867, chap. 361, page 817, directing him to pay or execution would issue. Held, that the order of the county judge was void, being not authorized by the statute; that the payment was not compulsory, or made under legal duress, but was voluntary, and that the plaintiff could not recover. The omission of assessors to deduct the value of real estate from the assessed value of its shares of stock,—held not a manifest clerical or other error, to be corrected under Laws 1871, chap. 695, page 1525. Matter of Farmers’ Nat. Bank, 1 Tomp. & C. 383 (1873). Where real property within the assessors’ jurisdiction was assessed to the owner, resident of another county, whose agent objected to the valu- ation and was heard thereupon, and no objection was taken to the assess- ment to the owner instead of the occupant,—held, that an action against the assessors for such assessment as wrongful would not lie. Stewart v. Fonda, 19 Hun, 191 (1879); affirmed, 86 N. Y. 339. The assessors placed the plaintiff's name on the assessment-roll after the first day of July, but he paid the tax without protest. Held, that he could not recover the amount from the assessors since the payment was a voluntary one. Sexton v. Pepper, 28 Hun, 31 (1882). In addition to these cases cited, see Collection of Taxes, ante. (e.) Actions against Collectors In Beach v. Furman, 9 Johns. 229 (1812), the court held that trespass would not lie against a constable who executed a warrant, issued by commissioners of highways, by seizing the property of a woman, for neglect to work on the highways, as assessed, although a woman was not liable to such assessment. In Savacool v. Boughton, 5 Wend. 170 (1830), the court overruled the opinion in Suydam v. Keys, 13 Johns. 444 (1816). Suydam v. Keys was trover to recover property levied upon, under a warrant from school trustees against persons not inhabitants of the town, and the collector was held guilty of trespass, on the ground that he was bound to see that the trustees who made the assessment acted within their legal powers, they being special and limited. The proceedings seem to have been regular on its face. Where property is sold under an illegal assessment, and the amount of the tax is paid by an agent of the person taxed who bid in the property for his benefit and account, the measure of damages for the unlawful sale is the amount paid and interest, not the actual value of the property sold. Baker v. Freeman, 9 Wend. 36 (1832). In an action of trespass against the tax collector and trustees of a village for a levy alleged to be illegal, questions as to the valuations upon the assessment-roll, and the revision and correction of the roll—held not properly before the court. Gordon v. Cornes, 47 N. Y. 608 (1872). In an action for trespass in selling land under a tax illegally assessed, the receipt by the plaintiff of the surplus moneys from the collector is not a condonation or an accord and satisfaction of the trespass. It only operates to reduce the damages. Westfall v. Preston, 49 N. Y. 349 (1872). (f.) Actions of Replevin “8 1690. Code of Civil Procedure— An action to recover a chattel cannot be maintained in either of the following cases: AcTIons GENERALLY. 383 “1. Where the chattel was taken by virtue of a warrant, against the plaintiff, for the collection of a tax, assessment, or fine, issued in pursuance of a statute of the state, or of the United States, unless the taking was, or the detention is, unlawful, as specified in section 1695 to this act.” * * * “§ 1695. The affidavit, to be delivered to the sheriff, as pre- scribed in the last section, must particularly describe the chattel to be replevied, and must contain the following allegations: ” * * * * * * * * * “4, That it has not been taken by virtue of a warrant, against the plaintiff, for the collection of a tax, assessment, or fine, is- sued in pursuance of a statute of the state, or of the United States; or, if it has been taken under color of such a warrant, either that the taking was unlawful, by reason of defects in the process, or other causes specified, or that the detention is unlaw- ful, by reason of facts specified.” Although the warrant may have issued irregularly, if on its face it gives authority to the officer, replevin cannot be sustained. People ex rel. Groat v. Albany C. P., 7 Wend. 485 (1832). If it is apparent that the warrant issued without jurisdiction replevin * will lie. Wright v. Briggs, 2 Hill, 77 (1841); Hudler v. Golden, 36 N, Y. 446 (1867). If a tax collector illegally seizes the property of one person to satisfy the tax of another the former may maintain replevin. Stockwell v. Vietch, 15 Abb. Pr, 412 (1863). So held where the levy was made upon goods which the taxpayer had received for sale on consignment, and had deposited with 4 warehouseman, in support of the title of the consignor. Id. (g.) Miscellaneous Cases on the Subjects Under Subdivision 5 Where an assessment is made without jurisdiction, it is not necessary to establish its illegal character by certiorari as a condition precedent to recovery. Dale v. City of New York, 71 App. Div. 227 (1902). Taxes assessed without objection or appeal, though paid under protest, cannot be recovered back. Trinity Church v. Mayor of New York, 10 How. Pr. 138 (1854). A notice from the collector, stating that in the event of nonpayment, a warrant to collect, would issue, there being no warrant issued, nor seizure,— held not to make the payment coercive. Union Bank v. Mayor, 51 Barb. 159 (1868) ; reversed, 51 N. Y. 638 (1872). In the last case an action to recover back taxes was held not to lie against the corporation of New York city, the taxes being levied and collected under authority of the State and the proceeds applied under State law. Id. Where the plaintiff, to whom the defendants, intermediate the completion of the assessment-roll and the levying of the tax by the board of supervisors, had conveyed with covenant for quiet enjoyment, paid the tax upon the 384 AcTIons GENERALLY. defendants’ agreement to refund it in case they were legally liable to pay it —held, that the plaintiff could recover the amount from the defendants. Rundell v. Lakey, 40 N. Y. 513 (1869). An assessment, sustained on certiorari by the State courts, was declared invalid by the United States Supreme Court, but pending the appeal the tax had been collected. Held, that the city was liable for such portion of the money as it had received, although the officers who collected the tax were not appointed or controlled by the corporation. Bank of Commonwealth v. Mayor, etc., of New York, 43 N. Y. 184 (1870). It seems that a municipal corporation is not liable in damages for the misfeasance of public officers not appointed by it, but acting for its benefit under State authority. Id. Where a tax was paid pending proceedings to have the assessment declared illegal, and after the refusal of a stay of proceedings pending an appeal to the United States Supreme Court from a decision sustaining it,— held, that while the assessment remained in force, the tax founded thereon had the force of a judgment, and the payment of it could not be regarded as a voluntary payment. Id. It seems that where the proceedings are regular on their face, and make out a right to have and demand the amount levied and to collect in due ecurse of law by sale of goods or lease of real estate, the payment before the issue of process is coercive. Peyser v. Mayor, etc., of New York, 70 N. Y. 497 (1877), reversing 8 Hun, 413 (1876); compare Lott v. Swezey, 29 Barb. 87 (1859). Under Laws 1884, chap. 388, authorizing the comptroller of the city of Brooklyn to pay to the holders of certificates of sales made since 1862, which were void because the assessors failed to make oath to the assessment-roll, the purchase price appearing upon the face of such certificates, and also the amounts appearing upon the liber of sales in the registrar’s office, to have been paid by the purchaser for taxes on account of the purchase,— held, that the comptroller was not authorized to pay to the holder of a certificate the smount levied for taxes prior to the tax for which the certificate was pur- chased, since the payment of that tax only was necessary to protect the purchase, and the payment of prior taxes by such holder must be regarded as a voluntary payment. People ex rel. Andrews v. Brinckerhoff, 40 Hun, 381 (1886). The right of action, under Laws 1865, chap. 721, to recover back money paid for certificates of sale in Brooklyn, accrued two years after the date of the certificates, and the statute of limitations in favor of the city began to run at the same time. White v. City of Brooklyn, 5 N. Y. St. Repr. 868 (1886). The purchaser at a sale for nonpayment of taxes in the city of New York, to recover back the purchase money paid, must show that the sale was void. It is not sufficient to prove that the certificate did not comply with the statute or that the lease subsequently executed was void. Clarke v. Mayor, etc., of New York, 23 J. & S. 259 (1888). On the remedies of taxpayers against delinquent officers, see 33 Alb. L. J. 23. Property seized for a tax under an act of Congress cannot be replevied. O’Reilly v. Good, 42 Barb, 521 (1864). Property seized for a tax upon a warrant regular on its face cannot be replevied. Id. See, also, American Tool Co. v. Smith, 32 Hun, 121 (1884) ; affirmed, 96 N. Y. 670 (1884). Replevin cannot be sustained for property, subject to execution, taken under a tax warrant regular on its face. Hudler v. Golden, 36 N. Y. 446 Gen. Mun. L.,§51 Taxpayers’ Actions. 385 (1867) ; Troy & Lansingburgh R. R. Co. v. Kane, 72 id. 614 (1878), affirming 8 Hun, 506 (1878). A tax paid after its confirmation on certiorari and after notice by the receiver of taxes that unless paid a penalty would be imposed by way of interest and warrant issued,—held to have been paid under compulsion. Union Nat. Bank v. Mayor, etc., of New York, 51 N. Y. 638 (1872), reversing 51 Barb. 159 (1868). ; Where personal property was taken in an action of claim and delivery from the collector of the city of Buffalo, he having levied upon it under a warrant in due form,—held, that he was entitled to its redelivery with damages for its detention, and in default thereof could recover, as the value of special property in it, the amount of the tax with interest. Niagara Elevating Co. v. McNamara, 2 Hun, 416 (1874), affirming 1 Buff. Super. Ct. 360 (1873). Claim and delivery cannot be sustained on the ground that the tax was illegally imposed. Id. To satisfy a tax assessed to “ Joseph Foster or occupant,” upon real estate -which Foster no longer owned, personal property belonging to the plaintiff, not interested in the real estate, was seized in the possession of the lessee thereof. Held, that the seizure was without color of process against the plaintiff, since the property was not in the possession of Joseph Foster or of any occupant under him, and that replevin would lie for its recovery. Du ‘Bois v. Webster, 7 Hun, 371 (1876). Held, further, that in replevin for the property seized, that the testimony of the assessor as to the real estate intended to be assessed was not admis- sible. Id. To bar replevin, the property levied on must be either the property of the person assessed, or the goods must be actually in the possession of such person. Id. Replevin will lie where property owned by one person is levied upon for the tax of another. Hallock v. Rumsey, 22 Hun, 89 (1880). Taxpayers’ Actions General Municipal Law (L. 1909, chap. 29, § 51). § 51. Prosecution of officers for illegal acts—— All officers, agents, commissioners and other persons acting, or who have acted, for and on behalf of any county, town, village or municipal corpora- tion in this state, and each and every one of them, may be pros- ecuted, and an action may be maintained against them to prevent any illegal official act on the part of any such officers, agents, cor. missioners or other persons, or to prevent waste or injury to, or to restore and make good, any property, funds or estate of such county, town, village or municipal corporation by any person or corporation whose assessment, or by any number of persons or corporations, jointly, the sum of whose assessments shall amount to one thousand dollars, and who shall be liable to pay taxes on such assessment in the county, town, village or municipal cor- 25 386 Taxpayers’ Actions. Gen. Mun. L., § 51 poration to prevent the waste or injury of whose property the action is brought, or who have been assessed or paid taxes therein upon any assessment of the above-named amount within one year previous to the commencement of any such action. Such person or corporation upon the commencement of such action, shall fur- nish a bond to the defendant therein, to be approved by a justice of the supreme court or the county judge of the county in which the action is brought, in such penalty as the justice or judge ap- proving the same shall direct, but not less than two hundred and fifty dollars, and to be executed by any two of the plaintiffs, if there be more than one party plaintiff, providing said two parties. plaintiff shall severally justify in the sum of five thousand dollars. Said bond shall be approved by said justice or judge and be con- ditioned to pay all costs that may be awarded the defendant in such action if the court shall finally determine the same in favor of the defendant. The court shall require, when the plaintiffs shall not justify as above mentioned, and in any case may require two more sufficient sureties to execute the bond above provided for. Such bond shall be filed in the office of the county clerk of the county in which the action is brought, and a copy shall be served with the summons in such action. If an injunction is. obtained as herein provided for, the same bond may also provide for the payment of the damages arising therefrom to the party entitled to the money, the auditing, allowing or paying of which was enjoined, if the court shall finally determine that the plaintiff is not entitled to such injunction. In case the waste or injury complained of consists in any board, officer or agent in any county, town, village or municipal corporation, by collusion or otherwise, contracting, auditing, allowing or paying, or conniving at the con- tracting, audit, allowance or payment of any fraudulent, illegal, unjust or inequitable claims, demands or expenses, or any item or part thereof against or by such county, town, village or municipal corporation, or by permitting a judgment to be recovered against such county, town, village or municipal corporation, or against himself in his official capacity, either by default or without the interposition and proper presentation of any existing legal or equitable defenses, or by any such officer or agent, retaining or failing to pay over to the proper authorities any funds or property Gen. Mun. L.,§51 Taxpayers’ Actions. 387 of any county, town, village or municipal corporation, after he shall have ceased to be such officer or agent, the court may, in its discretion, prohibit the payment or collection of any such claims, demands, expenses or judgments, in whole or in part, and shall enforce the restitution and recovery thereof, if heretofore or here- after paid, collected or retained by the person or party heretofore or hereafter receiving or retaining the same, and also may, in its discretion, adjudge and declare the colluding or defaulting of- ficial personally responsible therefor, and out of his property, and that of his bondsmen, if any, provide for the collection or repay- ment thereof,so as to indemnify and save harmless the said county, town, village or municipal corporation from a part or the whole thereof; and in case of a judgment the court may, in its dis- cretion, vacate, set aside and open said judgment, with leave and direction for the defendant therein to interpose and enforce any existing legal or equitable defense therein, under the direction of such person as the court may, in its judgment or order, designate and appoint. All books of minutes, entry or account, and the books, bills, vouchers, checks, contracts or other papers connected with or used or filed in the office of, or with any officer,.board or commission acting for or on behalf of any county, town, village or municipal corporation in this state are hereby declared to be public records, and shall be open, subject to reasonable regula- tions to be preseribed by the officer having the custody thereof, to the inspection of any taxpayer. This section shall not be so con- strued as to take away any right of action from any county, town, village or municipal corporation, or from any public officer, but any right of action now existing, or which may hereafter exist in favor of any county, town, village or municipal corporation, or in favor of any officer thereof, may be enforced by action or otherwise by the persons hereinbefore authorized to prosecute and maintain actions; and whenever by the provisions of this section an action may be prosecuted or maintained against any officer or other person, his bondsmen, if any, may be joined in such action or proceeding and their liabilities as such enforced by the proper judgment or direction of the court; but any recovery under the provisions of this article shall be for the benefit of and shall be paid to the officer entitled by law to hold and disburse the public ” 388 Taxpayers’ Actions. Gen. Mun. L., § 51 moneys of such county, town, village or municipal corporation, and shall, to the amount thereof, be credited the defendant in determining his liability in the action by the county, town, village, or municipal corporation or public officer. The provisions of this article shall apply as well to those cases in which the body, board, officer, agent, commissioner or other person above named has not, as to those in which it or he has jurisdiction over the subject- matter of its action. Source.— Laws 1881, chap. 531, as amended by L. 1887, chap. 673, L. 1892, chap. 301. Code of Civil Procedure “§ 1925. An action to obtain a judgment preventing waste of, or injury to, the estate, funds or other property of a county, town, city or incorporated village of the State, may be maintained against any officer thereof, or any agent, commissioner or other person acting in its behalf, either by a citizen resident therein, or by a corporation, who is assessed for and is liable to pay, or, within one year before the commencement of the action, has paid a tax therein. This section does not affect any right of action in favor of a county, city, town or incorporated village, or any public officer.” [Thus amended by L. 1892, chap. 524.] Act to be liberally construed— Queens County Water Co. v. Munroe, 83 App. Div. 105 (1203). Construction of act— The word “otherwise” in the act of 1892 in the phrase “ by collusion or otherwise” is to be interpreted according to the rule ejusdem generis — an audit due to some sinister or improper motive. Wallace v. Jones, 83 App. Div. 152 (1903). The taxpayer’s acts were not designed to protect the public from mistakes, errors of judgment or lack of intelligent appreciation of official duties on the part of officials. To justify the bringing of an action thereunder, some improper motive of an officer is essential. The act complained of need not be ‘corrupt in the sense of not being induced by a desire for pecuniary gain, but it must be done to accomplish some purpose foreign to the interest of the municipality which is tantamount to fraud; bad judgment, even gross incom- potency, is not bad faith. Hearst v. McClellan, 102 App. Div. 336, 92 N. Y. Supp. 484. When action maintainable— The statute is confined to cases where the acts complained of are without power, or where corruption, fraud, or bad faith amounting to fraud is charged. Talcott v. City of Buffalo, 125 N. Y. 280 (1891) ; Osterhoudt v. Rigney, 98 id. 222 (1885) ; Warrin v. Baldwin, 105 id. 534 (1887); Weston v. City of Syracuse, 158 id. 274 (1899); Potter v. Collis, 19 App. Div. 392 (1897) ; affirmed, 156 N. Y. 16; Sheehy v. McMillan, 26 App. Div. 141 (1898); Paul v. City of New York, 46 id. 69 (1899). The mere allegation of fraud or illegality is not sufficient. Barhite v. Home Telephone Gen. Mun. L.,§51 Taxpayers’ Actions. 389 Co., 50 App. Div. 25 (1900). See, also, Rogers v. O’Brien, 153 N. Y. 357 (1897), and note in 22 Abb. N. C. 88. Motive of plaintiff in bringing action is immaterial. Kingsley v. Bowman, 33 App. Div. 1 (1898). Parties— In an action to restrain the collection of rent by the comptroller of the city of New York under leases of certain lands of a defunct town, the proper parties defendant are the comptroller as the acting fiscal official, the city of New York, and the lessees and other successors in interest. The officers of the former town are neither necessary nor proper parties. Any resident taxpayer of the city of New York, who is assessed the required amount, may maintain the action. Wenk v. City of New York, 171 N. Y. 607, reversing 69 App. Div. 621, 36 Misc. 496, 73 N. Y. Suppl. 1003. Further cases in which action is or is not maintainable— The mere dis- regard by a common council of legal formalities in adopting a resolution held not to afford ground for relief. Farley v. City of Lockport, 61 Misc. 417 (1908). A board of supervisors act judicially in auditing county claims, and can- not be held liable for error of judgment. Wallace v. Jones, 122 App. Div. 497, 499 (1907). Action will not lie to restrain town highway commissioners from granting a franchise to a lighting company without compensation, fraud not being charged. Craft v. Lent, 53 Mise. 484 (1907). Failure to comply with certain technicalities in letting a public contract, not involving the merits of transaction, is not a ground for the action. M’Cord v. Lauterbach, 91 App. Div. 315. An action will not lie on behalf of a taxpayer to enjoin a board of educa- tion from purchasing a site and erecting a school building thereon, where it appears that the application is based solely upon the objection that the board of education had not strictly complied with all the required technical and legal formalities, if there has been a substantial compliance with the law, and the facts show that public necessity requires the construction of the school building, and that there is no bad faith upon the part of the board. Lawson v. Lincoln, 86 App. Div. 217, 83 N. Y. Suppl. 667; affirmed, 178 N. Y. 636. Injury to plaintiff as individual need not be shown. Warrin v. Baldwin, supra; Gerlach v. Brandreth, 34 App. Div. 197 (1898). Action to restrain payment of salaries to public officers holding regular appointments in the civil service on the ground that the appointments are invalid is not maintainable. Quo warranto is the proper proceeding. Greene -v. Knox, 175 N. Y. 432 (1903). Pleadings.— The plaintiff must allege in his complaint that there has been a waste of or injury to the funds or property of the city, either con- templated or actually consummated. When the action is brought to prevent an illegal official act, if the illegal act had been consummated before an in- junction was obtained so that there was no contemplated official act which could be enjoined, there would be no cause of action. Bush v. Coler, 60 App. Div. 56; affirmed, 170 N. Y. 587. In an action by a taxpayer against city officials, mere general allegations that the contract, specifications, and advertisement for bids were fraudulently prepared and issued, and that the requirements of the bids were fraudulently designed to limit competition, are demurrable for insufficiency. The facts constituting the fraud must be alleged. Knowles v. City of New York, 37 Misc. 195; affirmed, 74 App. Div. 632. Fraud must be alleged. Madden v. Van Wyck, 35 Misc. 645. 890 Taxpayers’ Actions. Gen. Mun. L., § 51 The complaint in a taxpayer’s action against supervisors and a county treasurer should state, in each paragraph setting out a separate cause of action, the official position of the defendant against whom judgment is demanded, the capacity in which he acted, and all the facts necessary to make that cause of action complete in itself. Wallace v. Jones, 68 App. Div. 191. In a taxpayer’s action the plaintiff has the right to urge any illegality or omission in the official acts of defendant which he might urge in defense of his property in an action for ejectment under a tax title. Queens County Water Co. v. Munroe, 83 App. Div. 105 (1903). A complaint in an action against the members of a board of supervisors to recover items alleged to have been collusively audited, which specifically alleges the illegality and fraudulent character of the claims allowed, and charges that each defendant presenting such claim knew that they were in excess of the fees allowed by law, is not demurrable because it fails to allege that the members of the board also knew of the illegality of the claims. Wallace v. Jones, 182 N. Y. 37. In an action by a taxpayer against a sheriff and the members of the board of supervisors who audited his bills, for the purpose of compelling the sheriff to restore to the county treasurer a portion of the money paid to him in settlement of his bills, it is sufficient to allege that a large portion of the items in the bills were illegal charges against the county, either because they were not provided for by law or because they were in excess of the amount authorized. Hicks v. Eggleston, 105 App. Div. 73, 93 N. Y. Supp. 909. Status of plaintiff—In a taxpayer’s action under this act the plaintiff is not bound to show that he will suffer peculiar injury; he is appearing in behalf of himself and all other taxpayers, and it is enough for him to show that he has the status as a taxpayer which the statute prescribes, and that the act of the defendant is one which the law forbids. Rogers y. Board of Supervisors, 77 App. Div. 501, 78 N. Y. Supp. 1081. Citing Wenk v. City of New York, 171 N. Y. 607; Bush v. O’Brien, 164 N. Y. 205, 215; Gorden v. Strong, 158 N. Y¥. 407, 408; Ayers v. Lawrence, 59 N. Y. 192; Gerlach v. Brandreth, 34 App. Div. 197, 199, 54 N. Y. Supp. 479. Injury presumed.— Where an illegal act tends to waste property the law presumes the injury. Id. De facto officers—A proceeding against them cannot be maintained on that ground alone. Dows v. Village of Irvington, 66 How. Pr. 93 (1883). Injunction of nuisance— A taxpayer cannot assume the functions of a public officer, and, without showing any speciai injury, maintain an action under the act. Gallagher v. Keating, 40 App. Div. 81 (1899). But see on this point Overton v. Village of Olean, 37 Hun, 47 (1885). Injunction pendente lite— The fact that the granting of such an injunc- tion will prevent action during the term of office of officials is no ground for refusing the right of action, where the contemplated act is clearly illegal. Norris v. Wurster, 23 App. Div. 124 (1897). Bond.— A compliance with the provisions of the Code requiring an in- junction bond does not dispense with the bond under the statute. Tappan v. Crissey, 64 How. Pr. 496 (1883). Costs.— Public officers, defendants in a taxpayers’ action, should not be charged with costs, unless it appears that they have acted with gross neg- ligence, in bad faith, or with malice. O’Conner v, Walsh, 83 App. Div. 179 (1903). So held where they had followed a twelve-year precedent. Id. Illustrative cases— ‘l'o restrain payment of claim illegally audited. Rock- efeller v, Taylor, 69 App. Div. 176. To vacate audit by town board. Oster- § 221a New York CuHarter. 391 houdt v. Rigney, 98 N. Y. 222 (1885). To restrain the enforcement of a judgment under an unlawful offer by the corporation counsel. Bush v. ‘O’Brien, 164 id. 205 (1900). To restrain employment or payment of per- sons in violation of Civil Service Law. Peck v. Belknap, 130 id. 394 (1892); Chittenden v. Wurster, 152 id, 345 (1897). To prevent signing of a municipal contract. Armstrong v. Grant, 56 Hun, 226 (1890). To prevent levying tax to pay interest on bonds and to have them declared void. Hills v. Peekskill Savings Bank, 26 id. 161 (1882). To restrain tax levy where items in levy are improper claims. Squire v, Preston, 82 id. 88 (1894). To prevent settlement of judgment for nominal sum. Standart v. Burtis, 46 id, 82 (1887). To restrain negotiation or payment of town bonds. Metzger v, Attica, etc., R. R. Co., 79 N. Y. 171 (1879); Strang v. Cook, 47 Hun, 47 (1888). To restrain railroad operating under franchise fraud- ulently granted. Adamson v. Union R. R. Co., 74 id. 3 (1893); Same v. Nassau Elec. R. R. Co., 89 id. 261 (1895). See, also, Annis v. McNulty, 51 Misc. 121 (1906); Beresford v. Donald- son, 54 Misc. 188 (1907); Armstrong v. Fitch, 126 App. Div. 527 (1908); MeNeil v. Board of Supervisors, 123 App. Div. 622 (1908); Wilson v. Bleloch, 125 App. Div. 191 (1908). Preliminary injunction will be granted in taxpayers’ action to restrain pay- ment of unauthorized claim for compensation. Beresford v. Donaldson, 54 Mise. 138 (1907). Appeal from judgment for costs may be taken, where fraud is disproved, although no appeal lies on merits. Fitch v. Hay, 112 App. Div. 736 (1906). Taxation in New York City Greater New York Charter (L. 1897, chap, 378, as amended by L. 1901, chap, 466, in effect, January 1, 1902). Cancellation of Taxes, Assessments and Water Rates § 221-a. The commissioners of the sinking fund of the city of New York, upon the written certificate of the comptroller of said city approving the same, with whom such application for relief un- der this section shall be filed, may in their discretion and upon such terms as they may deem proper, by a unanimous vote cancel and annul all taxes, assessments and Croton water rents and sales to said city of any or all of the same which now are or may hereafter become a lien against any real estate owned by any corporation, entitled to exemption of such real estate owned by it from local taxation under article one, section four, subdivision seven of the tax law, which was the actual owner of such real estate and entitled to such exemption, during the time when the taxes, as- sessments or Croton water rents from which it asks relief accrued and became liens thereupon. The comptroller of the city of New York shall mark the city’s books and rolls of taxes, assessments and Croton water rents in accordance with the determination of 392 New York Cuarter. §§ 248, 249, 480 the said commissioners of the sinking fund in every case in which action shall be taken under the provisions of this act. (Added ‘by L. 1909, chap. 388, in effect May 18, 1909.) Deficiencies; Amount of to be Included in Annual Estimate § 248. The board of estimate and apportionment shall, in addi- tion to such other amounts as it is required by the law to provide and as in its discretion it provides for public purposes in the city of New York and the several counties wholly contained in its ter- ritorial limits, annually include in its final estimate the following sum, which shall be annually raised and appropriated: A sum equal to so much of the deficiency, on the preceding first day of January, in the product of taxes theretofore levied and deemed by the board to be uncollectible, as shall not have been provided for in prior tax levies or by the issue of corporate stock of the city of New York, or by such corporate stock duly authorized by said board to be issued. (As amended by L. 1906, chap. 209.) Laws 1882, chap. 410, § 213. Aggregate Amount Apportioned to be Certified to Board of Aldermen and Raised § 249. The aggregate amount estimated by the board of aldermen and the board of estimate and apportionment, in the annual budget, shall be certified by the comptroller to the board of aldermen; and it shall be the duty of said board of alder- men and they are hereby empowered and directed annually to cause to be raised, according to law, and collected by tax upon the estates, real and personal, subject to taxation within The City of New York, the amount so certified, as aforesaid. Laws 1882, chap. 410, § 214. Assessments on Lands Used as Reservoirs § 480. The lands heretofore taken or to be taken for storage, reservoirs, or for other constructions necessary for the introduc- tion and maintenance of a sufficient supply of water in the city, or for the purpose of preventing contamination or pollution, shall be assessed and taxed in the counties in which they are or may be located, in the manner prescribed by law, exclusive of the aque- ducts. But nothing in this section contained shall prevent the New York CHARTER. 3893 assessors in the county of Nassau from assessing the pumping stations and buildings located in such county. Laws 1882, chap. 410, § 361. TITLE 1 DerparTMENT oF Taxes AnD ASSESSMENTS, PowErs anD DuTIEs Section 884. 885. 886. 887. 888. 889. 890. 891. 892. 893. 894. 895. 896. 897. 898. 899. 900. 902. 903. 904. 905. 906. 907. 908. 909. 910. 911. 912. 913. 914. 915. 916. 917. One of the departments of the city. Department, how composed; term and salaries. Devolution of power. Deputy tax commissioners; how appointed; their duties, term of office and salary. Apportionment of deputy tax commissioners among the boroughs. Deputy tax commissioners; duties of in assessing taxable property. Offices of the department in the boroughs. Surveyor. Annual record of assessed valuation; what to contain and when to be open for examination and correction. Annual record of assessed valuation of real and personal estate of corporations to be kept in main office. Assessed valuation of personal property; how to be entered. Applications for correction of assessment. When assessed valuation may be increased or diminished. Power of the board to remit or reduce a tax. Applications for revision and cancellation of assessment in the several boroughs; when and how made. Deputy tax commissioners to make up aggregate amount of assessed valuation in the boroughs. Comptroller to submit to municipal assembly a statement show- ing the amounts necessary to be raised. How county charges and expenses in New York, Kings and Richmond counties and that part of Queens county within the city are to be paid. Permits for buildings, etc., copies of to be sent to the depart- ment of taxes and assessments. Exemptions. Exemptions, continued, Certiorari to review final determination of the department. When assessment-rolls to be made and delivered to the mu- nicipal assembly. Meaning of the words “Board of taxes and assessments” in this chapter, majority clause. Assessment-rolls to remain in custody of municipal assembly. Id., duties of municipal assembly respecting. Corrected roll to be delivered to receiver of taxes. Penalty for municipal assembly’s neglect. Where taxes due and payable. Receiver of taxes to give public notice. Rebate for prompt payment. Interest on unpaid taxes. Id.; continued. 394 New York Cuarter. §§ 884, 885 Section 918. Duty of receiver where taxes remain unpaid on the first of November following the delivery of assessments .and war- rants. 919. Public notice to be given by receiver after December first in each year. 920. Undivided parts of taxes; payment of. 921. Corporations; tax for, how collected. 922. Daily statement of taxes received to be rendered to chamberlain. 923. Receiver’s account of taxes received; how to be kept. 924. Penalty for failure to report to chamberlain. 925. Provision in case of sickness. 926. Collection of unpaid personal tax by distress, and sale. 927. Id.; may add cost of distress and sale. 928. Id.; sale to be advertised. 929. Id.; disposition of surplus. 930. Enforcing payment of personal taxes; fine may be imposed. 931. Id.; order to prosecute; when operates as assignment of bond. 932. Id.; cases to be sent to corporation counsel. 933. Id.; duties of corporation counsel. 934. Court to dismiss proceedings if satisfied that taxes on personal property cannot. be paid. 935. Counsel to keep register, etc. 936. Receiver; when may sue for personal taxes. 937. Unpaid taxes and assessments, levied prior to January first, eighteen hundred and ninety-eight; special provision. One of the Vepartments of the City Section 884. The department of taxes and assessments shall be one of the departments in said city. Department, How Composed; Term and Salaries § 885. The head of the department of taxes and assessments shall be called the board of taxes and assessments. Said board shall consist of a president, who shall be designated in his appoint- ment, and six other persons, one of whom at least shall be a person learned in the law, who shall be called commissioners of taxes and assessments. The salary of the president shall be eight thousand dollars a year, and the salary of each of the other commissioners seven thousand dollars a year. Not more than five of the said commissioners, including the said president, shall belong to the same political party and have the same political opinions on state and national issues. The said president shall be a resident of the borough of Man- hattan, and not more than one of said commissioners, belonging to the same political party and having the same political opinions on state and national issues, may be residents of the same borough, §§ 886, 887 New York Cuarrer. 395 except of the borough of Manhattan. (Amended by L. 1904, chap. 757; in effect May 14, 1904.) Laws 1882, chap. 410, §§ 43, 52. Devolution of Power § 886. All of the rights, powers and duties heretofore de- volved by law upon the board of taxes and assessments in the city of New York, upon the department of assessments of the city of Brooklyn, and upon like departments, boards or officers of taxes and assessments other than for street improve- ments in the other municipal and public corporations or parts of municipal and public corporations consolidated by this act with the municipal corporation known as the mayor, aldermen and commonalty of the city of New York are hereby devolved, unless otherwise herein expressly provided, upon and vested in the board of taxes and assessments in the city of New York. The said board of taxes and assessments in the city of New York is hereby authorized to adopt a common seal. Copies of all books and papers duly filed in the office of the department of taxes and assessments, and transcripts thereof, and of the records of the pro- ceedings of the board of taxes and assessments, certified to by one of the commissioners of taxes and assessments, or by one of the deputy commissioners of taxes and assessments, or by the secretary of the board of taxes and assessments, and under the common seal of the board of taxes and assessments, shall be admissible in evidence in all courts and places in the same manner and for the same purposes as books, papers or documents similarly authenticated by the clerk of a county. (Amended by L. 1904, chap. 375; in effect April 27, 1904.) This section, in connection with sections 920, 943, and 1042, contains a complete devolution of the powers of the board of assessors of Brooklyn. People ex rel. Quinn v. Feitner, 30 App. Div. 241; affirmed, 156 N. Y. 694, See, also, People ex rel. Long Island R. R. Co. v. Feitner, 53 App. Div. 183; Matter of Tilyou, 57 id. 110. Deputy Tax Commissioners; How Appointed; Their Duties, Term of Office and Salary § 887. The board of taxes and assessments shall appoint persons to be known as deputy tax commissioners, not exceed- ing forty in number, who shall perform, under the direction 896 New York Cuarter. §$§ 888, 889 and supervision of the board of taxes and assessments, such duties as the said board shall prescribe. The said board shall give such directions to the deputy tax commissioners as it shall think expedient to secure in all the boroughs and parts of the city equality of valuations of property for the purposes of taxation. The number of deputy tax commissioners above prescribed may from time to time be increased by the appointment of the board of taxes and assessments, provided such increase is authorized by the board of estimate and apportionment. Laws 1882, chap. 410, § 813. Apportionment of Deputy Tax Commissioners Among the Boroughs § 888. In making the appointments of the deputy tax com- missioners the head of the department of taxes and assessments shall apportion such appointments, as nearly as may be, among persons residing in the several bcroughs created by this act, ac- cording to the population of the several boroughs; and, after the first day of January, nineteen hundred and two, no person shall be appointed to the office of deputy tax commissioner unless he shall be at the time he is appointed and shall have been at least one year prior thereto an elector in the borough from which he is appointed. No deputy tax commissioner shall be assigned to assess property in any other borough than that from which he is ap- pointed, except by the vote of the board of taxes and assessments, and in that case the reasons for such assignment shall be stated in the minutes of the board. (As amended by L. 1905, chap. 380.) The provisions of this section were not intended to limit the duties of the deputy commissioners to their own boroughs. People ex rel. Quinn v. Feitner, 30 App. Div. 241; affirmed, 156 N. Y. 694. Deputy Tax Commissioners; Duties of, in Assessing Taxable, Property § 889. It shall be the duty of the deputy tax commissioners, under the direction of the board of taxes and assessments, to assess all the taxable property in the several districts that may be as- signed to them for that purpose by said board, and they shall fur- nish to the said board, under oath, a detailed statement of all such property, showing that said deputies have personally examined each and every house, building, lot, pier, or other assessable prop- § 890 New York Cuarrer. 397 erty, giving the street, lot, ward, town and map number of such real estate embraced within said districts, together with the name of the owner or occupant, if known; also the sum for which, in their judgment, each separately assessed parcel of real estate under ordinary circumstances would sell if it were wholly unim- proved ; and separately stated, the sum for which, under ordinary circumstances, the same parcel of real estate would sell with the improvements, if any, thereon; with such other information in detail relative to personal property or otherwise, as the said board may, from time to timc, require. Such deputies shall commence to assess real and personal estate on the first Tuesday in Septem- ber in each and every year. (Thus amended by L. 1903, chap. 454.) Laws 1882, chap. 410, § 814; Laws 1859, chap. 302, § 7. Laws 1859, chap. 302, § 7, requiring deputy tax commissioners in the city of New York to personally examine each and every house and other assessable property, and to furnish, under oath, detailed statement, refers only to real and not to personal property. McMahon v. Palmer, 102 N. Y. 176 (1886), affirming 12 Daly, 362 (1884). Such oath may be taken at any time after the examination and before the statement is filed. Id. See Association for Colored Orphans v. Mayor, 104 N. Y, 581 (1887). Where two lots which had formerly been a part of one parcel of land were included in one valuation, assessment, and tax. instead of being as- sessed separately, held, that there was a fundamental defect under the city charter which required a reference to the ward, map and a separate statement of the value of the land to be assessed, the assessment being made before the enactment of a statute providing for the apportionment of gross assessments, and that a tax sale of the property was void. May v. Traphagen, 139 N. Y. 478, 54 St. Repr. 726 (1893). The deputy commissioners are required to assess property in the several districts assigned to them, and to state under oath the amount for which, in their judgment, the property under ordinary circumstances would sell. People ex rel. Sutphen v. Feitner, 45 App. Div. 542. See, also, under this section, City of New York v. Watts, 40 Misc. 595. Cfficers in tlhe Department in the Boroughs § 890. There shall be an office in the department of taxes and assessments in the borough of Brooklyn, a like office of the depart: ment in the borough of Queens, a like office of the department in the borough of Richmond, and a like office of the department in the borough of The Bronx; at which the duties of the department of taxes and assessments pertaining to the assessment of property in the said several boroughs shall, under the direction of the board of taxes and assessments, be performed by such number of 398 New York Cuarter. §§ 891, 892 the deputy tax commissioners or other employes of the depart- ment of taxes and assessments as the said department may decide to be necessary and assign to such duties. Such offices shall in law be a part of the main office, and the main office of the depart- ment of taxes and assessments shall be maintained in the borough of Manhattan. The books, maps, assessment-rolls, files and rec- ords pertaining to the department of taxes and assessments of the municipality heretofore designated as the mayor, aldermen and commonalty of the city of New York, of the department of assessment of the city of Brooklyn and of each and every of the like offices in any of the municipal and public corporations, or parts of municipal and public corporations consolidated by this act. with the municipal corporation of the mayor, aldermen and com- monalty of the city of New York, shall be delivered into and thereafter be in the custody and control of the department of taxes and assessments hereby constituted, to be kept in such of the offices of the said department as may be most convenient to the taxpayers and suitable to the proper discharge of the business of such department, and shall be public records, and at all reasonable times open to public inspection. Laws 1882, chap. 41Q § 812; Laws 1859, chap. 302, § 6. Surveyor § 891. The said department of taxes and assessments shall appoint a surveyor from one of the city surveyors, whose duty it shall be to make necessary surveys and corrections of the ward maps, and also to make all new maps which may be required for the more accurate assessment of real estate within the terri- tory consolidated by this act with the municipal corporation known as the mayor, aldermen and commonalty of the city of New York. He shall hold his office at the pleasure of the depart- ment of taxes and assessments, and may have such assistants as the said department may decide to be necessary and provide. Laws 1882, chap. 410, § 815. Annual Record of Assessed Valuation; What to Contain and When to be Open for Examination and Correction § 899. There shall be kept in the several offices established by the department of taxes and assessments books to be called “ the § 892 New York Cuarrer. 399 annual record of the assessed valuation of real and personal estate of the borough of ,’ in which shall be entered in detail the as- sessed valuation of such property within the limits of the several boroughs of the city of New York as established by this act. In such books the assessed value of real estate shall be set down in two columns; in the first column shall be given, opposite each sepa- rately assessed parcel of real estate, the sum for which such parcel under ordinary circumstances, would sell, if wholly unimproved ; and in the second column shall be set down the sum for which the said parcel under ordinary circumstances would sell, with the improvements, if any, thereon. The said books shall be open for public inspection, examination and correction from the second Monday in January until the first day of April in each year; but on the said last mentioned day the same shall be closed to enable the board of taxes and assessments to prepare assessment rolls of the several boroughs for delivery to the board of aldermen. The said board previous to and during the time the said books are open as aforesaid for inspection shall advertise the fact in the City Record and in such other newspaper or newspapers pub- lished in the several boroughs created by this act as may be authorized by the board of city record. (Thus amended by L. 1903, chap. 454.) Laws 1882, chap. 410, § 817; Laws 1859, chap. 302, §§ 3, 9. The provisions of the act of 1859 “in relation to taxes and assessments in the City” (Laws 1859, chap. 302, § 8) requiring the commissioners of taxes and assessments to keep the books containing the “annual record of the assessed valuation of real and personal estate” open for examina- tion and correction “from the second Monday of January until the first day of May, in each and every year,” does not include the day last men- tioned; and taxes, therefore, are not invalidated by the fact that the books having been kept open through April 30th, were closed to the public on the first day of May. Clarke v. Mayor, 111 N. Y. 621. The liability of a person under this section becomes fixed on the second Monday in January. No names can thereafter be substituted, and death does not exonerate personal liability. Valuations of property may be re- vised. but property subsequently acquired cannot be assessed to persons whose names appear on the roll. Matter of Babcock, 115 N. Y. 450; Smith v. Cornell, 111 id. 554; McMahon v. Beekman, 61 How. Pr. 427; Austen v. Telephone Co., 73 Hun, 96 (1893) ; People ex rel. Schaeffler v. Barker, 87 id. 194 (1895); Clark v. Norton, 49 N. Y. 243; Sisters of St. Francis v. The Mayor, 51 Hun, 355; affirmed, 112 N. Y. 677. It is not essential to the validity of a tax upon land in the city of New York, that the name of the owner should be inserted in the assessment- list. The tax may be assessed directly upon the land, properly describing it. Haight v. Mayor, ete., of New York, 99 N. Y. 280 (1885), affirming 32 Hun, 153 (1884). 40¢ New York Cuarter. § 892a It seems that the only effect of omitting the name of the owner, or of inserting the name of one who is not the owner, is to deprive the city of the right to collect the tax from the owner personally, or by distress, and to confine it to the enforcement of the lien upon the land. Id. In this case the name entered in the list, opposite the description of the property, was “est. R. K. Haight.” Held not the name of any person, and not to authorize the collection of the tax from the personal property of any individual, but the description of the property being sufficient, the assessment was valid. Id. See Apgar v. Haywood, 21 J. & S. 357; Me- Mahon v. Palmer, 102 N. Y. 176; People v. Wall St. Bank, 39 Hun, 525; Clark v. Mayor, 23 J. & S. 259. The character of property for purposes of taxation is fixed on May Ist. Association of Orphans v. Mayor, 104 N. Y. 581. See Tax Law, §§ 20, 21, and cases cited. The legislature may release property which has been assessed in any way and at any time during and before the completion of the proceedings for taxation. People ex rel. A. B. Society v. Comrs., 142 N. Y. 348 (1894). An assessment on the real estate of a domestic corporation becomes a lien when entered in the “annual record” under this section, and it need not be entered under section 893, unless the city desires to collect the tax out of the personal property of the corporation. People ex rel. Manhattan Life Ins. Co. v. Wells,-40 Misc. 555 (1903); affirmed, 178 N. Y. 609. Although taxes become a fixed personal liability on the second Monday of January, they do not become a lien until a subsequent date, and where the city has instituted proceedings to acquire the land, and subsequently does so, it cannot set off taxes which are not a lien at the time the title vests against the award. Buckout v. City of New York, 176 N. Y. 363, reversing 82 App. Div. 218. Proof of publication in the City Record, it not appearing that there was any other corporate newspaper, is sufficient, in the absence of evidence that the board of city record directed publication in any other newspaper. City of New York v. Vanderveer, 91 App. Div. 303 (1904). This section furnishes a complete system for the assessment of all prop- erty, within the borough of Manhattan, whether belonging to corporations or individuals, The record under section 893 does not constitute any part of the machinery necessary for the imposition of a valid tax, but is designed for the convenience of corporations and the tax commissioners. People ex rel. Manhattan Ins. Co. v. Wells, 91 App. Div. 44 (1904); affirmed, 178 N. Y. 609. Apportionment of Assessments After Second Monday of January; Notice § 892-a. When prior to the first day of June, any sepa- rately assessed parcel of real estate shall have been divided the board of taxes and assessments may apportion the assessment thereof in such manner as they shall deem to be just and equitable aud forthwith cause the assessment to be cancelled and new assess- ments, equal in the aggregate to the cancelled assessment, to be made on the proper books or rolls, and within five days thereafter shall cause written notice of the new assessments to be mailed to the owners of record of the real estate so assessed at their last known residence or business address and an affidavit of the mail- $§ 893, 894 New York Cuarrer. 401 ing of such notice to be filed in the main office. When such notice is mailed after the twelfth day of March such owners of real estate may apply for correction of such assessments within twenty days after the mailing of such notice with the same force and effect as if such application were made on or before the thirty-first day of March in any year. (Added by L. 1907, chap. 611.) Annual Record of Assessed Valuation of Real and Personal Estate of Corpo- rations to be Kept in Main Office § 893. The department of taxes and assessments shall cause to be prepared and kept in the main office of the department of taxes and assessments, books to be called “The annual record uf the assessed valuations of real and personal estate of corporation,” and it shall be the duty of the deputy tax commissioners in the several districts in the several boroughs which may be assigned to them for that purpose by the board of taxes and assessments, to furnish to the department of taxes and assessments, under oath at their main office, at the’time that such statement is filed in any office of the department of taxes and. assessments in any borough other than in the main office in the borough of Manhattan, a dupli- cate detailed statement of the assessable property of corporations, both real and personal, which said statements of said deputy tax commissioners shall be entered upon the books to be kept in the main office of the department of taxes and assessments, to be known as the “Annual record of the assessed valuation of real and personal estate of corporations.” Record required by this section is for convenience merely and is not part of the taxing system. People ex rel, Manhattan Ins. Co. v. Wells, 91 App. Div. 44 (1904); affirmed, 178 N. Y. 609. Assessed Valuation of Personal Property; How to be Entered § 894. The assessed valuation of all personal property shall be entered by said deputy tax commissioners, or by such other per- sons as may be assigned to that duty by the department of taxes and assessments in its several offices, in books or rolls, in alphabeti- eal order, of the names of persons and corporations subject to tax- ation. No tax or assessment shall be void by reason of the name of the rightful owner or owners, whether individuals or corpora- tions, of real estate in any of the said boroughs not being inscribed 26 402 New York CuarteEnr. §§ 894a, 895. in the assessment rolls or lists; but in such case no tax shall be collected except from the real estate so assessed. The assessed valuation of all real and personal property of corporations shall be entered in duplicate in the office in the borough where the same is assessed and in the main office of the department of taxes and assessments in the borough of Manhattan. If, at any time prior to the first day of May in any year, it shall appear to the tax commissioners that a person assessed for taxation on personal estate on the books or rolls of one borough should have been assessed therefor on the books or rolls of another borough, they shall forthwith cause the assessment to be cancelled and a new assessment to be made on the proper books or rolls, and within five days thereafter shall cause written notice of the new assessment. to be mailed to such person at his last known residence or business. address within The City of New York, and an affidavit of the mail- ing of such notice to be filed in the main office. The person so notified may apply for correction of such assessment on or before the twentieth day of May, with the same force and effect as if such application were made on or before the thirty-first day of March in any year. Laws 1882, chap. 410, § 818; Laws 1867, chap. 410, § 5. See cases cited under sections 20 and 21 of Tax Law. See Haight v. Mayor, etc., 99 N. Y. 280; Cromwell v. McLean, 123 id. 474. Adding Names and Property to Rolls § 894-a. So long as the books of annual record of the assessed. valuation of real and personal estate of the several boroughs re- main open for public inspection, examination and correction, the. board of taxes and assessments, after giving at least ten days prior personal notice to the party in interest, may add to the rolls of assessment of such annual record any real estate, or the name of the owner of any personal estate, and also the assessed valuation of any such real or personal estate that may have been omitted from such rolls on the day of the opening of such books. (Added by L. 1906, chap. 207.) Applications for Correction of Assessment § 895. During the time that books shall be open to public in- spection as aforesaid application may be made by any person or corporation claiming to be aggrieved by the assessed valuation of § 895 New Yorx Cuarren. 403 real or personal estate, to have the same corrected. If such appli- cation be made in relation to the assessed valuation of real estate, it must be made in writing, stating the ground of objection thereto. The board of taxes and assessments shall examine into the complaint, as herein provided, and if in their judgment the assessment is erroneous they shall cause the same to be corrected. If such application be made in relation to the assessed valuation of personal estate, the applicant shall be examined under oath by a commissioner of taxes and assessments or a deputy tax commis- sioner, as herein provided, who are hereby authorized to adminis- ter such oath, and if the assessment as hereinafter provided be determined by the board of taxes and assessments to be erroneous, it shall cause the same to be corrected and fix the amount of such assessment as the board of taxes and assessments may believe to be just and declare its decision upon such application within the time and in the manner hereinafter provided. But the com- missioners of taxes and assessments may, during the months of April and May in any year, act upon applications, examine appli- cants under oath and take other testimony thereon, for the reduc- tion of assessments upon either real or personal property filed in their offices on or before the thirty-first day of March preceding, and cause the amount of any assessment as corrected by the board of taxes and assessments to be entered upon the assessment rolls for the year in which such correction may be made. Laws 1882, chap. 410, § 820; Laws 1859, chap. 302, § 10. See § 906, and cases cited. A party who neglects to apply to the tax commissioners to correct the assessed valuation under this section cannot question it on certiorari under section 906. Mutual Tel. Co. v. Comrs, of Taxes, 99 N. Y. 254; People v. Wall St. Bank, 39 Hun, 525. The proceedings of the commissioners in making assessments and levy- ing taxes can only be reviewed by the courts in direct proceedings by certiorari. Swift v. Mayor, 37 N. Y.°511; People v. Wall St. Bank, 39 Hun, 525; Barhyte v. Shepherd, 35 N. Y. 238. The commissioners cannot change the record after June 1. People ex rel. Twenty-third St. R. R. Co. v. Comrs. of Taxes, 91 N. Y. 593. Under section 820—held, that the commissioners could strike out the names of nonresident executors and retain the whole assessment against the one who was a resident, and if they had not made the correction that the court could do it on certiorari under Code of Procedure, § 2141. People ex rel. Neustadt v. Coleman, 42 Hun, 581 (1886). There is no provision made for any amendment or alteration of the record after the first day of May in regard to the assessment of property (with an exception that does not touch this case, § 820), and all subse- quent proceedings are based upon the absolute stability of the record 404 New York Cuarrer. § 896 from that date, and the assessment-rolls are to be corrected and certified transcripts of the same. Assn, for Colored Orphans v. Mayor, etc., 104 N. Y. 590 (1887). The action of the board becomes final on May 1, where no application is made before that date. If made, the board may act during May, and its action becomes final June 1. People ex rel. Brewing Co. v. Feitner, 41 App. Div. 496. Form of application. See Marlborough Hotel Co. v. Feitner, 33 Misc. 293; People ex rel, Sutphen v. Feitner, 45 App. Div. 547. The rule that a party aggrieved must apply for correction does not apply where the assessment is void for want of jurisdiction. People ex rel. N. Y. Edison Co. v. Feitner, 39 Misc. 474 (1902). Where the commissioners of taxes refuse to decide in accordance with uncontradicted evidence as to the actual value of the capital stock and surplus of a corporation liable to taxation, such refusal amounts to legal error, reviewable on certiorari under the Consolidation Act, § 820. People ex rel. Edison Electric Illuminating Co. v. Barker, 139 N. Y. 55, 54 St. Repr. 444, reversing 68 Hun, 513 (1893). A statement in an application that an amount named was “a fair and reasonable valuation” is not an allegation that the premises were assessed for a sum greater than that for which the property would sell under ordi- nary circumstances. People ex rel. Greenwood v. Feitner, 70 App. Div. 478. What establishes overvaluation. Id. A certain statement held sufficiently broad to present to the commissioners the question of overvaluation and of inequality. People ex rel. Edison El. Ill. Co. v. Feitner, 86 App. Div. 46 (1903); affirmed, 178 N. Y. 577; following People ex rel. Broadway Realty Co. v. Feitner, 61 App. Div. 156; affirmed, 168 N. Y. 661. When Assessed Valuation May be Increased or Diminished § 896. The board of taxes and assessments may increase at any time before the first of April in each year, or may diminish at any time before the closing of the books of “annual record” on the first day of April in each year, the assessed valuation of any real or personal estate of any individual or corporation, as in its judgment may be just or necessary for the equalization of taxation; but it shall not increase such valuations of the property of any individual or corporation after said books are opened for correction and review, except upon notice given to the individual or corporation affected by such increase at least ten days before the fifteenth day of April in each year. Laws 1882, chap. 410, § 819; Laws 1859, chap, 302, § 11. The tax commissioners cannot increase an assessment for personal prop- erty after the first day of May without notice. Apgar v. Hayward, 21 J. & S. 357 (1886). The commissioners are liable personally for damages for the collection of a tax so increased, and where it does not appear that the taxpayer was aware of the illegal act of the commissioners until after the time in which it could have heen reviewed on certiorari had expired, an application to them before suit is not necessary. Id. The commissioners of taxes and assessment of New York city having re- duced an assessment cannot thereafter increase it without twenty days’ § 897 New York Quarter. 405 notice to the taxpayer as prescribed by section 819 of the Consolidation Act. People ex rel. Central Stamping Co. v. Barker, 86 Hun, 240, 66 St. Repr. 864, 33 N. Y. Supp. 190 (1895). The board has no power to increase a valuation after the books are opened, without giving the notice. People ex rel. Littman v. Wells, 91 App. Div. 172 (1904). Power of the Board to Remit or Reduce a Tax § 897. The board of taxes and assessments is hereby invested with power to remit or reduce where in the opinion of the cor- poration counsel lawful cause therefor is shown. It may remit or reduce if found excessive or erroneous, a tax imposed upon real or personal property. It shall require a majority of the commissioners of taxes and assessments to remit or reduce the assessed valuation of personal property, and no tax on personal. property shall be remitted, cancelled or reduced, except to correct: clerical errors, unless the person aggrieved shall satisfy the board of taxes and assessments that illness or absence from the city had prevented the filing of the complaint or making the application to the said board within the time allowed by law for the cor- rection of taxes. Any remission or reduction of taxes upon the real estate of individuals or corporations must be made within one year after the delivery of the books to the receiver of taxes for the collection of such tax. (As amended by L. 1902, chap. 192, and L. 1908, chap. 64.) Laws 1882, chap. 410, § 822; Laws 1870, chap. 382, § 8; Laws 1873, chap. 835, § 87. The commissioners are not confined to any specific ground in remitting a tax, although their action must be taken for good cause and not from caprice. People ex rel. Valentine v. Comrs. of Taxes, 41 Hun, 373 (1886). See cases cited under preceding sections. Under New York Consolidation Act, § 822, providing for remission of a tax within six months after delivery of the book to the receiver of taxes, where the party has been prevented by absence or illness from making the application within the time allowed by law for the correction of taxes, a domestic corporation may be permitted to make such application where its officers and agents have been absent from the State or prevented by sick- ness from making an earlier application. People ex rel. New York Hotel and Restaurant Co. v. Barker, 140 N. Y. 437, 55 St. Repr. 796 (1893), revers- ing 69 Hun, 287, 53 St. Repr. 590, 23 N. Y. Supp. 622 (1893). It seems that. an agent may appear for the owner and make the requisite proof upon an application for correction of an assessment. Id. Tt is not sufficient to show that the person aggrieved was prevented by sickness from making the application during the week prior to April 30th, if it is not shown that he was also so prevented for the remainder of the time after the assessment was completed. People ex rel. Le Roy v. Feitner, 35 App. Div. 490. 406 New York Cuarrer. § 898 Applications for Revision and Cancellation of Assessment in the Several Boroughs; When and How Made § 898. The board of taxes and assessments from the whole number of persons appointed as deputy tax commissioners shall for each of the boroughs wherein one of the officers of the de- ‘partment of taxes and assessments is established and maintained, designate one or more deputy tax commissioners, who shall, be- tween the second Monday of January in each year and the first day of April following, receive applications for the revision and cancellation of any assessments entered in the books of annual record of the assessed valuation of real and personal estate in that borough, take testimony on such applications and reduce the same to writing, and when so reduced to writing transmit such applications and testimony, with his recommendation, to the board of taxes and assessments at their main office, in the borough of Manhattan, or to any office of the department of taxes in any borough as the board of taxes and assessments may prescribe. Such deputy tax commissioners as may be designated for the pur- poses and as prescribed in this section, are hereby authorized between the second Monday of January and the first day of April to administer oaths for the purpose cf taking testimony upon all applications for the revision or cancellation of assessments, and they are hereby required and directed to transmit the evidence so taken and reduced to writing, within ten days after the evi- dence upon any application is taken, with their recommendation, as hereinbefore described. The board of taxes and assessments shall hear at their main office all applications of corporations for revision and cancellation of assessments; and as to all other ap- plications, the said board may prescribe the time and place of hearing thereof in the several boroughs and give such public notice thereof in the City Record and in at least one newspaper in each borough as they may designate, and the board may make ssuch rules and regulations as may be appropriate and expedient to the end that the taxpayers of each borough other than corpora- tions, may have a hearing in the borough in which they reside or in which their property assessed is situated. All testimony taken by the board of taxes and assessments by any commissioner or by ‘deputy tax commissioners as herein prescribed, shall be reduced to writing and shall constitute part of the record of the proceedings § 899 New York CuHaARrer. 407 upon any assessment. The decision of the board of taxes and assessments, upon any application for the revision, reduction or cancellation of any assessment and upon the evidence taken there- under, shall, where the evidence is taken by the board of taxes and assessments be rendered within thirty days after the hearing upon such application is closed, and in no ease later than the first day of June. And where the evidence upon any application is taken by any commissioner or a deputy tax commissioner, the determi- nation of the board of taxes and assessments shall be rendered within thirty days after the application and the testimony there- under shall have been filed with the board of taxes and assess- ments, at the main office of the department in the borough of Manhattan, and in no case later than the first day of June. An application of a corporation for a correction or cancellation must be heard at the main office of the board. People ex rel. Long Island R. R. Co. v. Feitner, 53 App. Div. 185. Deputy Tax Commissioners to Make up Aggregate Amount of Assessed Valuation in the Boroughs § 899. It is hereby declared to be the duty of the deputy tax commissioners, or of such other persons as may have been assigned to the charge and direction of any one of the offices of the depart- ment of taxes and assessments in the several boroughs, to com- pute from the annual record of the assessed valuations of real and personal estate in each of the said several offices, the total aggre- gate amount of the assessed valuation of real and personal prop- erty appearing on said books for each of the said boroughs on the second Monday of January in any year, and to transmit a state- ment of such aggregate amounts of assessed valuations of real and personal property in the said several boroughs to the depart- ment of taxes and assessments at their main office in the borough of Manhattan on or before the second Monday of January in each year. The board of taxes and assessments are hereby invested with the power and charged with the duty before opening the books for the public inspection as herein prescribed, to fix such valuations of property for the purposes of taxation throughout The City of New York at such sums as will, in their judgment, establish a just and equal relation between the valuations of prop- erty in each borough and throughout the entire city. To this end 408 New York CHARTER. § 900 the board of taxes and assessments is authorized to require the deputy tax commissioners to transmit a report to them of the assessed valuation of real and personal property in the several boroughs at such time prior to the second Monday of January in each year as the board of taxes and assessments may prescribe. Comptroller to Submit to Municipal Assembly a Statement Showing the Amounts Necessary to be Raised § 900. It shall be the duty of the comptroller of said city to “prepare and submit to the board of aldermen, at least four weeks before its annual meeting in each and every year for the purpose of imposing the annual taxes, a statement setting forth the amounts by law authorized to be raised by tax in that year, on account of the corporation of The City of New York, as hereby constituted, or for city purposes within said city as created by this act, and purposes for which said city is liable, and on account of the counties of New York, Kings, Queens and Richmond, and also an estimate of the probable amount of receipts into the city treasury during the then current year from all the sources of revenue of the general funds, including surplus revenue from the sinking funds of the mayor, aldermen and commonalty of the city of New York and of any of the municipal and public cor- porations, or parts of municipal and public corporations, by this. act consolidated with the municipal corporation known as the mayor, aldermen and commonalty of the city of New York, other than the surplus of revenues of any such sinking funds for the payment of interest on the city debt of the municipal corporation known as the mayor, aldermen and commonalty of the city of New York, or the like debts of the municipal and public cor- porations by this act consolidated as aforesaid, and the said board of aldermen is hereby authorized and directed to deduct the total amount of such estimated receipts from the aggregate amount of all the various sums which, by law, they are required to order and cause to be raised by tax in said year, for the pur- poses aforesaid, and to cause to be raised by tax only the balance of such aggregate amount after making such deductions. Laws 1882, chap. 410, § 829; Laws 1862, chap. 163, § 2; Laws 1878, chap. 383, § 2. § 901. Repealed by L. 1901, ch. 466, § 2. $§ 902-904 New York Cuarrer. 409 How County Charges and Expenses in New York, Kings and Richmond Counties and that Part of Queens County Within the City are to be Paid § 902. In the statement submitted by the comptroller to the. board of aldermen as above provided in this chapter, he shall each year include and state specifically the sum or sums necessary to be raised to pay during the current year the salaries of the county officers and the other county charges and expenses in the counties of New York, Kings, Queens and Richmond, respectively, and the board of aldermen is hereby authorized and directed to levy upon and collect from the taxable property within each of said counties, respectively, the sum or sums so necessary to be raised to pay the salaries of county officers and other county charges and expenses of such county; to the end that each of said counties shall ultimately bear and pay all expenses necessary to be incurred within the county for county as distinguished from city purposes. Permits for Buildings, Etc.; Copies of to be Sent to the Department of Taxes and Assessments § 903. Whenever any permit shall be granted by the proper officer of the city government as created by this act for the erection of any building, pier or bulkhead within said city, a copy of such permit shall be within five days after its issue furnished by the officer granting the same to the department of taxes and assess- ments. Laws 1882, chap. 410, § 823. Exemptions § 904. The exemption froin taxation of every building for public worship, and every schoolhouse or other seminary of learn- ing under the provisions of section four of the tax law, being chapter nine hundred and eight of the laws of eighteen hundred and ninety-six, shall not apply to any such building or premises within the limits of The City of New York, as defined by this act, unless the same shall be exclusively used for such purpose, and be exclusively the property of a religious society. Laws 1882, chap. 410, § 827; Laws 1852, chap, 282, § 1. See Tax Law, § 4, subds. 3, 7. The following authorities may be of interest in connection with this section: The Young Men’s Christian Association of the city of New York is not a seminary of learning within meaning of the statutory provision exempt- 410 New York CuHarrter. § 905 ing from taxation buildings erected for the use of, and used by such insti- tutions. Y. M. C. A. v. Mayor, 113 N. Y. 187; 1 R. S. 388, § 4, subd. 3, as amended by chap. 397, Laws 1883. The exemption from taxation in the city of New York of a schoolhouse “exclusively the property of a religious society” (Laws 1852, chap. 382; Laws 1882, chap. 410, § 827), applies only in favor of a building owned by an incorporated religious society; and a building owned by an unincorporated religious body or the pastor thereof for its benefit is not entitled to the exemption. Church of St. Monica v. Mayor, 119 N. Y. 91; S. C., 28 St. Repr. 257. The provisions of Laws 1825, chap. 83, p. 123, concerning the collection of taxes in the city of New York, which limited the meaning of Laws 1823, chap. 262, p. 390, § 3, by providing that the exemption from taxation of any building for public worship, or any school under section 3 shall not extend to any such building or premises in the said city unless the same shall be exclusively used for such purposes, and exclusively the property of a re- ligious society of the New York Free School Society, was not affected by the general repealing act, 3 R. 8. 165, § 398. Chegaray v. Jenkins, 3 Sandf. Super. Ct. 409 (1850) ; affirmed on another ground 5 N. Y. 376 (1851). The provisions of Laws 1852, chap. 282, p. 417, do not limit the exemp- tions under 1 R. 8. 388, § 4, subd. 3, to religious societies organized as in- corporated churches, but include those whose organization and objects are of the benevolent, charitable or missionary character, falling within the general sense of the term “religious,” as contradistinguished from private and secular institutions. Hebrew Free School Association v. Mayor, etc., of New York, 4 Hun, 446 (1875). Where a religious society owned, and occupied as a school, « building on a lot of which it had a lease for a term of years with privilege of renewal, the society to pay all taxes—held, that the property was the exclusive property of the society within the meaning of the act, and entitled to ex- emption thereunder. Id. An action by a religious society io have taxes assessed upon its property exempt by statute, adjudged void and their collection restrained,— held maintainable, and that omission to appear before the commissioners and object did not give validity to the assessment. Id. The right to exemption is not affected by the fact that the premises on which the college is located are divided by a highway, one part containing the buildings and the other a garden for the use and recreation of teachers and pupils. People ex rel, St. John’s College v. Comrs. of Taxes, 10 Hun, 246 (1877). Where a corporation exempted by statute did not acquire title until the last day of July,—held, that its property was subject to tax for the cur- rent year. Association for Colored Orphans v. Mayor, etc., of New York, 38 Hun, 593 (1886); affirmed, 104 N. Y. 581 (1887). See, also, St. James Church v. Mayor, 41 Hun, 309. See Methodist Epis- copal Church v. Mayor, 20 id. 297 (1880); People ex rel. Otto v. Board of Assessors, 27 id. 559 (1882); People ex rel. Rorke v. Assessors of Brooklyn, 32 id, 457 (1884) ; affirmed, 97 N. Y. 648; Church of St. Monica v. Mayor, 13 St, Repr. 308 (1887). Exemptions Continued § 905. Nothing in this chapter shall affect any existing and valid exemptions from taxation heretofore created by law respect- ing any property, real or personal, within the limits of the city of ‘§ 905 New York CHARTER 411 New York, as constituted by this act, and where by pre-existing laws stocks and bonds of any of the municipalities hereby consoli- dated were heretofore exempt within such municipalities from local taxation, the said stocks or bonds shall be exempt from all taxation by the said city of New York except for state purposes. (Thus amended by L. 1903, chap. 210.) See Laws 1882, Chap. 410, §§ 824-826, which are saved by this section. See, also, Tax Law, § 4, and cases and statutes cited thereunder. 412 New York Cuarrer. L. 1882, ch. 410, § 824 NEW YORK CITY CONSOLIDATION ACT. (Laws 1882, chap. 410, §§ 824-826.) § 824. The following property in said city shall be exempt from all taxa- tion, in addition to any which may be exempt by virtue of general laws: 1. Any real estate in actual use as a site or sites for Columbia College. 2. Any real estate now owned or hereafter acquired for the construction. and maintenance of an asylum by the trustees of the Masonic Hall and Asylum Fund. * * 3. The real estate of the National Academy of Design. * * * 4. The portion of the property, real and personal, of the Society of the New York Hospital, a charitable corporation, now owned or thereafter acquired by it and wherever situated, from which no income is derived. * * * (Amended by Laws 1889, chap, 462.) 5. The real estate which was on June 30, 1874, owned by the House of Rest for Consumptives * * * not exceeding $100,000 in value. 6. The real estate owned by the Home for Incurables. * * * 7. The property of the Friendly Society of St. Ambrose Church, both real and personal, not exceeding $50,000 in value. * * * 8. The property, both real and personal, of St. Luke’s Hospital, Mt. Sinai Hospital, Italian Home, and Northeastern Dispensary, in the city of New York. (Amended by Laws 1895, chap. 825.) 9. The real estate owned by the Young Men’s Christian Association. * * * 10. The real and personal property of the Roosevelt Hospital; of the Presbyterian Hospital; of the Cooper Institute; * * * of the Clinton Hall Association to the extent of $150,000; of the Astor Library; the property of the Merchants and Clerks’ Library Association of the city of New York to the extent of one-half in value; the real and personal property of the Women’s Library of the city of New York; and of the New York City Library Association; * * ™* the real and personal property of the trustees of the Lenox Library, and of the Mott Memorial Medical and Surgical Library. * * * ll. The real and personal estate * * * of the New York Catholic Protectory. * * * 12. The real and personal property belonging to the Children’s Aid So- ciety. * * * 13. The real and personal property belonging to Samaritan Home for the Aged, * * * and that owned by the Hebrew Sheltering Guardian Society of New York and that held by them under lease from others where the lessee is required to pay the annual taxes, value not to exceed $50,000. * * * (As amended by Laws 1885, chap. 398.) 14, The real estate owned by the Ladies’ Union Aid Society of the Meth- odist Episcopal Church. * * 15. The real and personal property of the Nursery for the Children of Poor Women. 16. The Free German School. (Added by Laws 1885, chap. 374.) 17. The Montifiore Home for Chronic Invalids in the City of New York. (Added by Laws 1886, chap, 651.) 18. The real and personal property belonging to the American Fine Arts. Society, and that held by it under lease from others when the lessee is re- quired to pay the annual taxes. * * * (Added by Laws 1895, chap. 540.) 19. The real and personal property of the New York Mothers’ Home of. the Sisters of Misericorde. * * * (Added by Laws 1895, chap. 845.) L. 1882, ch. 410, § 824 New York Cuarrer. 413 By Laws 1884, chap. 348, the German Hospital Dispensary. By Laws 1885, chap. 357, the New York Skin and Cancer Hospital. By Laws 1886, chap. 253, as amended by Laws 1888, chap. 200, the He- brew Sheltering Guardian Hospital, to the amount of $250,000 in addition to that provided by subdivision 13, above. By Laws 1894, chap. 321, The Hebrew Technical Institute. By Laws 1895, chap. 852, The German Masonic Temple Association. By Laws 1896, chap. 597, The Home for Aged and Infirm Hebrews. By Laws 1896, chap. 574, religious corporations in twenty-third and twenty-fourth wards, from assessment for public improvements for three years from January 1, 1896. By Laws 1897, chap. 620, The Montifiore Home for Chronic Invalids. By Laws 1898, chap. 533, The Sisters of the Poor of Saint Francis. Section 825 exempts the real estate of St. John’s College from the pay- ment of school tax. Laws 1862, chap. 453, § 1. Section 826 exempts the land, buildings, and machinery owned or used by the United States for the assay office, or for any mint, and also metal, bullion, ete, in the custody of or under the control of the officers thereof; the post-office; the entire square bounded by Wall, William, and Hanover streets and Exchange place; Robins Reef; land at the Battery, and prop- erty acquired for the improvement of the Hudson river and Spuyten Duy- vel creek; * * * appraisers’ stores in Laight street; old Produce Ex- change in Whitehall street. 414 Brooklyn CHARTER, L. 1888, ch. 583 BROOKLYN CHARTER (L. 1888, chap. 583.) TITLE XXII § 82. The real property situate in the county of Kings now owned or which may hereafter be owned by any hospital, orphan asylum, house of industry or other charitable corporation, society or institution, which has for its object the reformation of offend- ers, the care, support or education of the sick, the infirm, the destitute, the deaf, the dumb, or the blind, shall be and hereby is declared discharged and exempt from all taxes and from all assessments laid or made for local improvements, and sales there- under, and from all such assessments hereafter, and from taxa- tion, so long as the same shall be owned by any such corporation, society or institution aforesaid, and whenever a sale and convey- ance thereof shall be made to any person or corporation other than those mentioned in this act, thereupon the real estate so sold and conveyed shall be thereafter subject to assessment in the same manner as other real estate situate in the county of Kings. The ratable amount of any assessment which shall be laid or made hereafter for any local improvement which would have affected any real property exempted under this section, if such exemption had not been made, shall be a charge upon the city of Brooklyn and be paid out of the assessment fund of said city. (Thus amended by L. 1889, chap. 225.) § 33. The several hospitals, orphan asylums and all other char- itable and benevolent corporations, societies and institutions now existing in the city of Brooklyn, or which hereafter may be estab- lished therein are hereby declared exempted from the payment of any sum of money whatever to said city, for the use of water taken by the same from said city, and water shall be supplied to the same city in sufficient quantity for all purposes for which it is now used by such societies and institutions, or which may become necessary to be used by the same, free from all charge whatso- ever, and the real estate of such institution aforesaid, is hereby released, discharged and exempted from all lien and charge for § 906 New York CuHarrer. 415 water heretofore used and remaining unpaid for at the time of the passage of this act, or which may hereafter be used by any such institution, society or corporation. Certiorari to Review Final Determination of the Department § 906. A certiorari to review or correct on the merits any final determination of the board of taxes and assessments shall be al- lowed by the supreme court or any justice thereof, directed to the commissioners of taxes and assessments on the verified petition of the party aggrieved, but only on the grounds which must be specified in such petition, that the assessment is illegal, and giving the particulars of the alleged illegality, or is erroneous by reason of overvaluation, or in case of real estate, that the same is erro- neous by reason of inequality, in that the assessment has been made at a higher proportionate valuation than the assessment of other real estate of like character in the same ward or section or other real estate on the tax-rolls of the city for the same year, specifying the instances in which such inequality exists, and the extent thereof, and stating that he is or will be injured thereby. Such certiorari and all proceedings thereunder may be had and taken in the judicial district where such real estate is situated, and may be begun at any time before the first day of November in the year in which the determination sought to be reviewed or corrected has been made. Laws 1882, chap. 410, § 821; Laws 1885, chap. 311; Laws 1859, chap. 302, § 20. See Tax Law, § 290ff, and cases. “I think, under the act of 1885, the court is limited to correction of illegal and over-assessed valuation —not comparative inequalities.” Don- ohue, J., in People ex rel. Bennett v. Tax Comrs, (1886). See, also, People ex rel. Chace v. Gray, 45 Hun, 243 (1886). The court doubted the constitutionality of the act of 1885, in People ex rel. Manhattan Ry. Co. v. Coleman, 1 N. Y. Supp. 112; People ex rel. N. Y. El BR. Co. v. Coleman, id. 551. But see People ex rel. Second Ave. R. R. Co. v. Coleman, 21 St. Repr. 178. Article 11 of the Tax Law (Laws 1880, chap. 269) gives an additional ground of review, namely, where the assessment is “unequal in that the assessment has been made at a higher proportionate valuation than other real or personal property on the same roll by the same officers.” People ex rel. Equitable Gas-Light Co. v. Barker, 81 Hun, 22 (1894); reversed on other ‘grounds, 144 N. Y. 94. The commissioners are entitled to act not only upon the evidence fur- nished te the commissioners, but upon any other facts brought to their at- 416 New York CuarrTer. § 907 tention. People ex rel, Equitable Gas-Light Co. v. Barker, 144 N. Y. 94; People ex rel. Manhattan El. R. R. Co. v. Barker, 146 N. Y. 304. An assessment on personalty can be reviewed only on ground of over- valuation, People ex rel. People’s Trust Co. v. Feitner, 51 App. Div. 178. The provisions of the charter for review by certiorari are exclusive of the common-law writ. Mercantile Nat. Bank v. Mayor, etc., of New York, 172 N. Y. 35 (1902). Where a reassessment is ordered, and its correctness is disputed, a new writ must be obtained. The force of the original act is expended. People ex rel. D. & H. Co. v. Wells, 87 App. Div. 284 (1903). See, also, City of New York v. Tucker, 91 App. Div. 214; affirmed, 182 N. Y. 535. When Assessment-Rolls to be Made and Delivered to the Board of Aldermen § 907. Beginning with the first day of April in each year the board of taxes and assessments shall cause to be prepared from the books of annual record of assessed valuations of real and per- sonal estate in the several offices of the department of taxes and assessttients in the several boroughs, assessment rolls for each of said several boroughs, and shall, as soon as such rolls are com- pleted, annex to each of said rolls their certificates that the same is correct in accordance with the entries in said several books of record. The rolls so certified must, on the first Monday of July in each year be delivered by the board of taxes and assessments to the board of aldermen, which shall meet at noon on that day at the city hall, or usual place of meeting, in the borough of Manhattan, for the purpose of receiving the same and for the purpose of performing such other duties in relation thereto as are prescribed by law; except that whenever said first Monday in July shall fall on a legal holiday, said rolls shall be delivered by said board of taxes and assessments on the next succeeding day thereafter to the board of aldermen, which shall meet at noon on such next succeeding day, at the place and in the manner and for the purposes hereinafter specified. In the event of the board of aldermen failing to meet to receive said rolls, the same may be delivered to the city clerk, with the same effect as if delivered to the board of aldermen. Within three weeks after the delivery of the assessment rolls to the board of aldermen the board of taxes and assessments shall furnish to the supervisor of the City Record a copy of the annual record of the assessed valuation of real estate, omitting from §§ 908, 909 New York Cuarrer. 417 the said annual record two columns headed respectively “ size of house” and “houses on lot.” (Amended by L. 1903, chap. 454.) Laws 1882, chap. 410, § 828; Laws 1892, chap. 422; Laws 1850, chap. 302, §§ 12, 13. Meaning of the Words “Board of Taxes and Assessments” in This Chapter; Majority Clause § 908. Whenever any act is required or authorized to be done or any determination or decision made by the board of taxes and assessments, or any other body or board, then in the absence of express provision to the contrary, any such act, if done, or any such determination or decision, if made by a majority of the body or board shall, within the meaning of this act be held to be the act, determination or decision of the body or board. Assessment-Rolls to Remain in Custody of the Board of Aldermen § 909. The tax or assessment-rolls, when finally submitted to the board of aldermen on the first Monday of July in each year, shall remain in its custody, but the president of the board may, by written permission, permit access to them, and he is hereby, in the name of the board of aldermen and as its act, authorized and directed to cause to be properly estimated and computed the taxes annually imposed, and cause the same to be properly set down or extended in the several assessment-rolls or tax books, as required by the next section. It shall also be the duty of said president to cause the items of said taxes to be carefully added, and to set down the amount of the same therein; and when completed to de- liver the tax books relating to real estate to the comptroller, in order that the unpaid water rents, and the expenses of meters, with their connections and setting, water rates and other lawful charges for the supply of water measured by meters of any pre- ceding year may be entered therein. After such completion of the assessment-rolls or tax books it shall be the duty of the city clerk to procure the proper warrants authorizing and requiring the receiver of taxes to collect the several sums therein mentioned according to law, and such warrants need be signed only by the president of the board of aldermen, and countersigned by the city clerk, and immediately thereafter the president of the board of 27 418 New York CHarter. §§ 910, 911 aldermen shall deliver the said assessment-rolls, with the warrants aforesaid annexed thereto, to the receiver of taxes, at the same time notifying the comptroller of the amount of taxes in each book, in order that he may cause the proper sum to be charged to the receiver for collection. (As amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 831; Laws 1871, chap. 573. The assessment-roll is not completed until the amount charged against each parcel is computed and set down, and the unpaid water rates, if any, added. Burr v. Palmer, 53 App. Div. 358. Id.; Duties of Municipal Assembly Respecting. § 910. At such annual meeting the board of aldermen must make such alterations in the description of real property belonging to non-residents as may be necessary to render such descriptions conformable to the provisions of law; and if such alterations can not be made, they must expunge the descriptions of such real prop- erty, and the assessment thereon from the assessment-rolls. They must also estimate and set down in a fifth column, to be prepared for that purpose in the assessment-rolls, opposite to the several sums set down as the valuation of real and personal property, the respective sums, in dollars and cents, to bo paid as a tax thereon, rejecting the fractions of a cent. They must also add up and set. down the aggregate valuations of the real and personal property in the several boroughs as corrected by them; and must transmit to the comptroller of this state by mail a certificate of such aggre- gate valuations, showing separately the aggregate amount of the real and personal property in each borough, as corrected by the board of aldermen. Laws 1882, chap. 410, § 832; Laws 1850, chap. 121, §§ 24, 25, 26; Laws 1871, chap. 573, § 1. See Franklin v. Pearsall, 21 J. & S. 274 (1886). Corrected Roll to be Delivered to Receiver of Taxes § 911. They must also cause the assessment-rolls of each borough, when corrected according to law, and finally completed, or a fair copy thereof, to be delivered to the receiver of taxes in and for the city on or before the fifteenth day of September there- after, with the proper warrant or warrants annexed, signed by the president of the board of aldermen and countersigned by the city clerk, directing and requiring him to collect from the several per- §§ 912-914 New Yorx Cuyarrer. 419 sons named in the assessment-rolls the several sums mentioned in the last column of such roll, opposite to their respective names, and to pay the same from time to time, when so collected, to the chamberlain of the city. Laws 1882, chap. 410, § 833; Laws 1850, chap. 121, § 27; Laws 1843, chap. 230, art. 2, § 2. ‘ The requirement of this section as to the time of delivery to the re- ceiver is directory. A delivery on October 1 does not vitiate the tax. City of New York v. Ferris, 91 App. Div. 223 (1904). A delay of eighteen days in the delivery of the rolls to the receiver does not vitiate an assessment as the provision as to delivery in section 911 is directory merely. City of N. Y. v. Watts, 40 Misc. 595 (1903). Penalty for Municipal Assembly’s Neglect § 912. If the board of aldermen shall willfully refuse or neglect to perform any of the duties required of them by the two pre ceding sections, each member so refusing or neglecting shall for- feit to The City of New York the sum of five hundred dollars, to be recovered in a civil action; and shall also be punishable for a misdemeanor, and upon conviction thereof, shall forfeit his office. Laws 1882, chap. 410, § 834. Where Taxes Due are Payable § 913. The receiver of taxes upon receiving the assessment-rolls and warrants shall immediately cause the assessment-rolls and war- rants for each of the several boroughs wherein he shall have an office, to be delivered at and filed in such office, and shall there- after proceed to collect and receive said taxes from the several in- dividuals and corporations assessed in the said assessment-rolls in the manner hereinafter prescribed. Laws 1882, chap. 410, § 840. The receiver of taxes is personally liable for the acts of his subordinates, People ex rel. Tate v. Dalton, 41 App. Div. 458, 460; affirmed, 160 N. Y. 686. Receiver of Taxes to Give Public Notice § 914. The receiver of taxes shall, immediately after he shall receive the assessment-rolls, give publie notice for at least five days in the City Record and in such newspaper or newspapers pub- lished in the several boroughs as may be designated by the board of city record, or in default of any newspaper being published in any borough, in such newspaper or newspapers having a general circulation in such borough as the board of city record shall direct, 420 New York Cuarrer. §§ 915-917 ‘that said assessment-rolls have been delivered to him and that all ‘taxes shall be due and payable at his office in the said respective boroughs on the first Monday in October. All taxes shall be and become liens on the real estate affected thereby on the day when ‘they become due and payable as above provided, and shall remain ‘such liens until paid. (As amended by L. 1908, chap. 447.) Laws 1882, chap. 410, § 841; Laws 1850, chap. 121, § 27, Rebate for Prompt Payment. § 915. If any person who shall be assessed in any of the said assessment rolls shall pay the amount of his taxes before the first day of November, succeeding the delivery of the said assessment rolls and warrants to the said receiver, it shall be the duty of the receiver or any of his deputies to receive the same and to deduct therefrom interest, at the rate of six per centum per annum, be- tween the day of such payment and the first day of December then next succeeding. Laws 1882, chap. 410, § 842; Laws 1843, chap. 230, art. 2, § 4, as amended -by Laws 1850, chap. 121, § 20. ( Interest on Unpaid Taxes “8 916. If any such tax shall remain unpaid on the first day of ‘November thereafter it shall be the duty of the receiver of taxes to charge, receive, and collect upon such tax so remaining unpaid on that day, interest upon the amount thereof, at the rate of seven per centum per annum, to be calculated from the day on which said taxes became due and payable, as provided by section nine hundred and fourteen of this act, to the date of payment; and such increase of percentage shall be paid over and accounted for by such receiver from time to time, as a part of the tax collected by him. (As amended by L. 1908, chap. 447.) Laws 1882, chap. 410, § 843; Laws 1881, chap. 33, § 2; Laws 1843, chap. 230, art. 2, § 6; Laws 1850, chap. 121, § 31. Id.; Continued § 917. It shall be the duty of the said receiver, in person or by his deputies, to charge, collect and receive upon all taxes remaining unpaid on and after the first day of November interest at the rate of seven per centum per annum, to be calculated from the day §§ 918-920 New Yorx Carrer. 421 on which the said taxes became due and payable as provided by section nine hundred and fourteen of this act, (As amended by L. 1908, chap. 447.) Laws 1882, chap. 410, § 844; Laws 1871, chap. 381, § 2; Laws 1881, chap. 33, § 3. Duty of Receiver Where Taxes Remain Unpaid on the First of November: Following the Delivery of Assessments and Warrants § 918. If any taxes of any year shall remain unpaid on the first day of November next after the assessments and warrants to collect such taxes have been delivered to the receiver of taxes at his office in the borough of Manhattan, it shall be the duty of the receiver to give notice by advertisement for at least ten days in the City Record, and in such daily paper having a general circu- lation in any borough as the board of city record shall designate, that unless the same shall be paid to him at his office before the first day of December in any such year, he will immediately there- after proceed to collect such unpaid taxes as provided herein. Laws 1882, chap. 410, § 845, as amended by Laws 1883, chap. 276; Laws 1881, chap. 35, § 1. Public Notice to be Given by Receiver After December First in Each Year § 919. The receiver of taxes shall immediately after the first day of December, in each year, give public notice in the City Record, and in such daily paper having a general circulation in any borough as the board of city record may designate, at least ten days, notifying all persons or corporations who have omitted to pay their taxes to pay the same to him at his office in the borough of Manhattan, or to his several deputies in the several boroughs. Laws 1882, chap. 846; Laws 1871, chap. 381, § 2. Undivided Parts of Taxes; Payment of § 920. If a sum of money in gross has been or shall be taxed upon any lands or premises, any person or persons claiming any divided or undivided part thereof may pay such part of the sum of money so taxed, also of the interest and charges due or charged thereon, as the said comptroller may deem to be just and equitable. The department of taxes and assessments shall apportion the as- sessed valuation of such lands or premises when requested by the 429 New York CuHarrer. §§ 921, 922 comptroller so to do, and shall certify such apportionment to him. The determination of the said comptroller shall be based upon such apportionment so certified. The remainder of the sum of money so taxed, together with the interest and charges, shall be a lien upon the residue of the land and premises only, and the tax lien upon such residue may be sold to satisfy such tax, interest or charges thereon, in the same manner as though the residue of said tax had been imposed only upon such residue of said lands or premises. (Amended by L. 1907, chap. 303, and L. 1908, chap. 490.) Laws 1882, chap. 410, § 847; Laws 1871, chap. 381, § 19. See Graham v. Dunigan, 2 Bosw. 516 (1858); Koehler v. Hughes, 4 Misc. 236. Corporations; Tax for, How Collected § 921. The said receiver of taxes shall proceed in enforcing the collection and payment of taxes against corporations or associa- tions and their officers and directors, or trustees, in the same man- ner as against individuals; such taxes shall be paid out of the funds of the company and shall be ratably deducted from the dividends of those stockholders whose stock was taxed, or shall be charged upon such stock, if no dividends be afterward de- clared. Laws 1882, chap. 410, § 848, as amended by Laws 1892, chap. 58; Laws 1843, chap. 230, art. 2, §§ 15, 16. See Tax Law, §§ 12 and 31, and cases cited. A demand upon the corporation is unnecessary. Austen v, Telephone Co., 8 Misc. 11; 8. C., 58 St. Repr. 306, 28 N. Y. Supp. 77 (1894). Daily Statement of Taxes Received to be Rendered to Chamberlain § 922. The receiver of taxes shall enter into suitable books, to be kept by him for that purpose, the sums received by him for taxes, and at the expiration of the office hours for each day, and before three o’clock thereof, shall render a statement of the same to the chamberlain and at the same time on each day pay over to said chamberlain the amount received on such day; he shall also thereupon receive from said chamberlain a voucher for the payment of such sums, which he shall forthwith, on the same day, exhibit to the comptroller of the said city. But the duty by this section imposed may, in respect to the borough of §§ 923, 924 New York CHaArter. 423 Brooklyn, be discharged by the deputy receiver of taxes and deputy chamberlain located in the borough of Brooklyn, and likewise by Similar deputy officers for the borough of The Bronx, the borough of Queens, and the borough of Richmond. Laws 1882, chap. 410, § 849; Laws 1844, chap. 238, § 4. Receiver’s Account of Taxes Received; How to be Kept § 923. It shall be the duty of the receiver, and of deputy re- ceivers, from time to time to enter in a column, to be made for that purpose, upon the assessment-rolls in his possession, opposite to the names of the persons mentioned therein, and who shall pay their tax, as aforesaid, to the receiver of taxes, personally or by deputy, the fact of such payment, the amount thereof, and the day when paid, and to enter into suitable books, to be kept for that purpose, on each day such payment, and the names of the parties respectively on whose account the same were paid; and at the expiration of the office hours, and on the same day, he shall furnish to the comptroller of the said city, personally or by deputy, a detailed statement of such sums of the borough for which received, and the names of the parties respectively on whose account the same have been paid, which shall be filed by the said comptroller in his office. The comptroller shall, on each day, immediately after receiving from said receiver or deputy the statement, compare the same with a voucher furnished to him by the chamberlain for the payment thereof to the cham- berlain, and if the aggregate amounts thereof shall correspond, shall credit the said receiver of taxes in his book with such amount. Laws 1882, chap. 410, § 850; Laws 1844, chap. 238, as amended by Laws 1843, chap. 230. Penalty for Failure to Report to Chamberlain § 924. If the receiver of taxes, or any deputy receiver shall on any day, omit or neglect to furnish to the chamberlain or to the comptroller, respectively, the statements and vouchers required by law, or to make the daily payments hereinbefore prescribed, it shall be the duty of the comptroller forthwith to suspend from office the party delinquent. In case of such suspension, the Comp- troller shall appoint a suitable person to perform the duties of 424 New York Cuarrer. §§ 925, 926 the officer so suspended, who shall continue to act as such officer, with all the powers conferred upon him by this title, until the parties suspended shall be restored, or another person shall have been appointed. On making such temporary appointment, the comptroller shall be required to take from the party so appointed a bond, with two sufficient sureties, to be appointed by the cham- berlain, and filed with the said comptroller, in such penal sum as the said chamberlain may deem just, conditioned for the faithful performance of the duties of the office during the con- tinuance of the person so appointed therein; and all the pro- visions of this title prescribing the duties of the receiver of taxes, and the deputy receiver, shall apply to the person or persons so appointed in their stead by the comptroller. -Laws 1882, chap. 410, § 851; Laws 1843, chap. 230, art. 1, § 12. Provision in Case of Sickness § 925. In case of inability of the receiver to perform the duties of his office by reason of sickness or absence from the city, the comptroller shall designate some suitable person to perform the duties of his office during such inability or absence, and shall, in his discretion, take from such person a bond, with sufficient sureties, in the manner prescribed in the preceding section. Laws 1882, chap. 410, § 852; Laws 1843, chap. 230, art. 1, § 12. Collection of Unpaid Personal Tax by Distress and Sale § 926. It shall be lawful for the said receiver, if any tax for personal property and the interest thereon, as hereinbefore pro- vided, shall remain unpaid on the fifteenth day of the month of January, succeeding the receipt by him of the rolls, to issue his warrant under his hand and seal directed to any marshal com- manding him to levy the said tax, with interest thereon at the rate of seven per centum per annum from the day on which said taxes became due and payable as provided by section nine hun- dred and fourteen of this act to the time when the same shall be paid by distress and sale of the goods and chattels of the person against whom the said warrant shall be issued, or of any goods and chattels in his or her possession, wheresoever the same shall be found within the said city, and to pay the same to the said §§ 927-929 New York Cuarter. 425 receiver, and return such warrant within thirty days after the date thereof. For the purposes of this section the jurisdiction of the marshal is co-extensive with The City of New York. The comptroller of The City of New York, however, may from time to time as may be necessary to insure prompt collection of said tax, extend or renew such warrant, but no single extension or renewal thereof shall in any event exceed sixty days. Laws 1882, chap. 410, § 853, as amended by Laws 1883, chap. 276; Laws 1871, chap. 381; Laws 1881, chap. 33. See Tax Law, § 71, and cases cited. Id.; May Add Costs of Distress and Sale § 927. In all cases where the said receiver shall proceed by distress and sale of the goods and chattels of any person for the payment of any tax due and payable, it shall be lawful for him to authorize and empower the officer making such distress and sale to collect, in addition to the tax and the interest thereon, the costs of such distress and sale, which costs shall be in addition to any disbursements five cents for every dollar collected to the amount of one hundred dollars, and two and one-half cents for ‘every dollar collected over one hundred dollars. Laws 1882, chap. 410, § 854; Laws 1845, chap. 308, § 2. See Manhattan Ry. Co. v. Merges, 38 App. Div. 120; affirmed, 167 N. Y. 539, Id.; Sale to be Advertised § 928. The marshal to whom a warrant for the collection of any tax is issued shall give public notice at the time and place of sale of any property distrained by virtue thereof, and of the ‘property to be sold, at least six days previous to the sale, by advertisements to be posted up in at least three public places in the ward where such sale shall be made. The sale shall be by public auction. Laws 1882, chap. 410, § 855; Laws 1843, chap. 230, art. 2, § 10. See cases cited under Tax Law, § 71, as to power of tax collector to sell personal property. Id.; Disposition of Surplus § 929. If the property distrained shall be sold for more than the amount of the tax, the surplus shall be returned to the person in whose possessior such property was when the distress was 426 New Yorx Cuarrer. §§ 932, 933 made, if no claim be made to such surplus by any other person. If any other person shall claim such surplus, on the ground that the property sold belonged to him, and such claim be admitted by the person for whose tax the same was distrained, the surplus shall be paid to such owner; but if such claim be contested by the person for whose tax the property was distrained, the surplus moneys shall be retained by the said marshal until the rights of the parties shall be judicially determined. Laws 1882, chap. 410, § 856; Laws 1843, chap. 280, art. 2, § 11. §§ 930, 931. (Repealed by L. 1901, chap. 466, § 2.) Id.; Cases to be Sent to Corporation Counsel § 932. It shall be the duty of the receiver of taxes to send or cause to be sent to the corporation counsel, monthly, all cases of personal taxes embraced in the assessment-rolls, when the assess- ment is one thousand dollars or more, and upon which a warrant to any of the marshals of said city has been issued and unsatisfied for a period of sixty days, or returned unsatisfied in whole or part, and of all other cases of personal taxes, except in those cases where the comptroller may extend the warrant, when application to any court may be made for the collection of the tax, and the said counsel is authorized to make requisitions upon the said: re- ceiver for all such cases, Laws 1882, chap. 410, § 859; Laws 1867, chap. 334, § 3, Id.; Duties of Corporation Counsel § 933. The corporation counsel shall be charged with the prose- cution of all suits or proceedings, in any court having jurisdiction, for the collection of all cases of personal taxes sent to him by the receiver of taxes, or where, by any law of this state, any suit or proceeding may be instituted by such receiver, or any marshal acting under a tax warrant, in any court for the collection of ‘any tax on personal property, and shall, subject to such control, act as counsel to the receiver of taxes, and to any marshal acting under the warrant of said receiver in the collection of any tax for per- sonal property. The imposition of costs in such cases shall be discretionary with the court. (Amended by L. 1908, chap. 12.) Laws 1882. chap. 410, § 860, §§ 934, 935 New Yorx Cuarrer. 427 Court to Dismiss Proceedings if Satisfied that Taxes on Personal Property Cannot be Paid § 934. The court in which any suit or proceeding may be com- menced to enforce the payment of any tax for personal property, may, on motion of either party, dismiss the suit or proceedings absolutely without costs, or conditionally, upon the payment of costs, or may, on the facts, in its discretion, dismiss such suit or proceedings on the payment of such part of the tax and costs as shall be just, in any case where it shall be satisfied that the person or persons taxed are unable, for want of property, or other reason, to pay any tax or have an equitable defense to such suit or proceeding. In cases where any suits or proceedings shall be dismissed under this section, on payment of a portion of the tax, a copy of the order of the court shall be filed with the receiver of taxes, and a note of the contents of such order entered upon the assessment-roll, and it shall be the duty of said counsel to report all cases dismissed on account of the inability of the person to pay the tax to the commissioner of taxes and assessments, annually, on the thirty-first day of December in each year; and said commis- sioner is hereby authorized to strike the names of all such persons from the assessment-rolls for the succeeding year. All suits or proceedings for the collection of personal taxes sent to the corpo- ration counsel by the receiver of taxes must be commenced within one year from the date of the return by the marshal of the war- rant to enforce the payment of such tax. (Amended by L. 1904, chap. 624; in effect May 7, 1904.) L. 1904, chap. 624, § 2. The limit of time provided by this act within which suits or proceedings must be commenced shall not affect any suit or proceeding that shall have been commenced prior to the first day of January, nineteen hundred and five. Laws 1882, chap. 410, § 861. This section is limited to a contempt proceeding under section 930 to enforce payment of an unpaid tax on personal property, and does not apply to an action under section 936 to recover such a tax. City of New York v. Mc- Caldin Bros. Co., 81 App. Div. 622 (1903); aifirmed, 176 N. Y. 585. Counsel to Keep Register, Etc. § 935. The corporation counsel shall keep, in proper books to be provided by the corporation of said city for that purpose, a register of all actions or proceedings prosecuted, and upon the expiration of his term of office, or his resignation thereof or re- 428 New Yorx CuHarrter. § 936 moval therefrom, the corporation counsel shall deliver to his suc- cessor in office all books and papers in his hands belonging to his office, or delivered to him by the receiver of taxes, or any marshal of said city, and in any way connected with his office, or any busi- ness pertaining thereto. The said counsel or any marshal shall pay over, under oath, to the receiver of taxes of said city, monthly, or oftener, if required, all taxes collected by him. Laws 1882, chap. 410, § 862; Laws 1867, chap. 334, § 5. See McMahon v. Jones, 1 How. Pr. (N. S.) 270 (1885). Receiver; When May Sue for Personal Taxes § 936. Any tax duly imposed for personal property upon any person or corporation in The City of New York, which shall remain unpaid and in arrears on the fifteenth day of January succeeding the year in which it shall have been imposed, may be recovered with interests and costs, by the receiver of taxes of said city in the name of the city, in an action in any court of record in this state. | Laws 1882, chap. 410, § 863; Laws 1867, chap. 334, § 11. This section applies only to residents, and does not authorize a proceeding against a nonresident to enforce a personal tax. City of New York v. Mc- Lean, 170 N. Y. 374, Otherwise it would be unconstitutional, as the legis- lature possesses no power to enact a statute by which a personal liability may be enforced against a nonresident for a tax which could be lawfully assessed only against property within the State. Id. An action in personam may be maintained under this section by the re- ceiver of taxes in said city for the recovery of taxes imposed upon a stock- holder of a national bank located in said city, in a case where such stock- holder was not a resident of the city and county of New York (but was a resident of the State) when the taxes were imposed. McLean v. Myers, 134 N. Y. 480, 48 St. Repr. 232 (1892). It is not a condition precedent to such action that a warrant for distress and sale be issued by such receiver as provided in section 926, and returned unsatisfied. Id. In New York city proceedings for the collection of taxes are entirely in rem, Matter of Hewitt, 40 Misc. 322 (1903). Where the city sues to recover personal taxes, it, within section 1526, sufficiently proves that the tax books were kept open for examination and correction by proving the notice that they were open, and publication thereof in the required papers. City of New York v. Watts, 40 Misc. 595. Where the city seeks to recover taxes, a demand of payment is unnecessary. City of New York v. Watts, 40 Mise. 595 (1903). An action will not lie in equity to restrain the collection of a tax on national bank stock on the ground that other property is not assessed at its full value. Mercantile Nat. Bank v. Mayor, etc., of New York, 172 N. Y. 35 (1902). See, also, City of New York v. Streeter, 91 App. Div. 206; affirmed, 180 N. Y. 507. $ 937 New York CHARTER. 429 Unpaid Taxes and Assessments, Levied Prior to January First, Eighteen Hundred and Ninety-Eight; Special Provision § 937. All taxes, assessments and water rates levied before the first day of January, eighteen hundred and ninety-eight, by lawful authority, in any of the municipal and public corporations hereby consolidated, including the counties of Kings and Rich- mond, and that part of the county of Queens included within The City of New York, as hereby constituted, and which shall remain due and unpaid and have or may become arrears of taxes, assessments or water rates as provided by the laws relating to either of the municipal and public corporations hereby consoli- dated, shall become and be due and payable to and collectible by said city, and all tax and assessment lists relating to said unpaid taxes, assessments and water rates in the possession of any officer of any of said municipal and public corporations and counties hereby consolidated, shall be transmitted to and deposited with the comptroller or his duly authorized representative. All such lists shall thereupon be transmitted by the comptroller to the collector of assessments and arrears, to be collected by him, or by one of his deputies, by suit or under and pursuant to the laws in force when the said taxes, assessments and water rates were levied or in force on December thirty-first, eighteen hun- dred and ninety-seven. Such collections, including all sales of property for said arrears of taxes, water rates and assessments and the preparation and publication of the lists of parcels of land upon which any taxes, assessments or water rates have been re- turned unpaid, shall be held and completed under and pursuant to the provisions of the laws in force at the time said taxes were levied or in force on the thirty-first day of December, eighteen hundred and ninety-seven, provided, however, that any restric- tion as to time of publication and sale in said laws shall not be held to be a limitation on the right to sell such lands for unpaid taxes, and such sales may be made at any time; and provided further that in the borough of Brooklyn, the collector of assess- ments and arrears, or his deputy, shall not be confined to the month of December for the preparation of said list. § 938. Where by any laws in force on December thirty-first, eighteen hundred and ninety-seven, assessments for local improve- 430 New York CuHarter. § 1017 ments are made payable in installments or collectible in or with the tax levy of any year, said installments when levied from time to time, shall be collected by the collector of assessments and arrears or by one of his deputies, under and pursuant to the laws relating to the collection of such assessments in force on said thirty-first day of December, eighteen hundred and ninety- seven, and applicable thereto. (Added by L. 1904, chap. 71; in effect March 18, 1904.) TITLE 5 Sates or Tax Lirws on Lanps ror Taxes, ASSESSMENTS AND Water Rares. Wuen Taxes anp Watrr Rents To Be Liens on Lanps AssEssED § 1017. All taxes and all assessments for local improvements and all water rents, and the expenses of water meters, with their connections and setting, and water rates and other lawful charges for the supply of water measured by meters, and the interest and charges thereon, which may, in The City of New York, as by this act constituted, hereafter be laid or may have heretofore been laid, upon any real estate now in said city, shall continue to be, until paid, a lien thereon, and shall be preferred in payment to all other charges. No assessments for any local improvements shall be deemed to be fully confirmed, so as to be due and be a lien upon the property included in the assessment, until ten days after the title thereof, with the date of confirmation, shall be entered with the date of such entry, in a record of the titles of assessments con- firmed, to be kept in the office of the collector of assessments and arrears. The words “water rents” whenever they are used in this title shall include the expenses of meters, with their connec- tions and setting, water rents, water rates and all lawful charges for the supply of water measured by meters. No charge for expenses of meters, their connections or setting shall be due or become a charge or lien on the premises in which the water meter shall be installed or against which a charge shall be made, until such charge shall have been definitely fixed by the proper officer and an entry thereof shall have been made with the date of such entry in the book in which the regular water rent charges against such premises are to be entered. No water rent, for the § 1018 New Yorr Cuarrer. 431 supply of water measured by a meter, shall be due or become a lien or charge upon the premises in which such meter is installed until an entry shall have been made indicating that said premises are metered, with the date of such entry in the book in which the regular water rent charges against such premises are to be en- tered. Whenever an increase in the amount of water rent shall be made or a charge shall have been made for water for any building completed subsequent to the first day of May in each year the amount of such increase of the water rent or new charge for such new building shall not be due or become a lien or charge against the premises until the amount thereof shall have been entered with the date of such entry in the book in which the regular water charges against such premises are to be entered. (Amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 915; Laws 1871, chap. 371. The amount of a tax or assessment must be ascertained and determined before it can become a lien. Dowdney v. The Mayor, 54 N. Y. 186. The tax does not become a lien until the amount is computed and carried out. Taxes are not “laid” when the mayor approves the ordinance levying the same. Burr v. Palmer, 53 App. Div. 358. The rule is generally stated that a tax does not exist as an incumbrance or as wu charge upon land, within the meaning of w covenant in a deed against charges, taxes, and incumbrances until it has been confirmed and the amount determined. Lathers v. Keough, 109 N. Y. 583; Harper v. Dowdney, 113 N. Y. 644; Barlow v. St. Nicholas National Bank, 63 N. Y. 399; Lester v. MeDaniel, 5 Misc. 190. Lien of annual installment. See McLaughlin v. Miller, 124 N. Y. 510. Comptroller to Publish Notice of Confirmation of Assessments § 1018. It shall be the duty of the comptroller to give public notice, by advertisement, for at least ten days, in the City Record and the corporation newspapers, as soon as practicable and within ten days after the confirmution of any assessment, for a local im- provement, that the same has been confirmed, specifying the title of such assessment, and the date of its confirmation, and also the date of entry in the record of titles of assessments kept in the office for the collection of assessments and of arrears of taxes and assessments, and of water rents, addressed as a class to all persons, owners of property affected by any such assessments, that unless the amount assessed for benefit on any person or property shall be paid within sixty days after the date of said entry of any such assessment, interest shall be thereafter col- 432 New York Cuarrer. §§ 1019, 1020 lected thereon as provided in the following section; and all pro- visions of law or ordinance requiring any different or other notice of assessments and interest thereon, are hereby repealed. Laws 1882, chap. 410, § 916, as amended by Laws 1893, chap. 183. Interest to be Charged if Assessment Unpaid for Sixty Days § 1019. If any such assessment shall remain unpaid for the period of sixty days after the date of entry thereof on the said record of titles of assessments, it shall be the duty of the officer authorized to collect and receive the amount of such assessment to charge, collect and receive interest thereon, at the rate of seven per centum per annum, to be calculated to the date of pay- ment from the date when such assessment became a lien as pro- vided by section one hundred and fifty-nine of this act, provided, however, that the officer authorized to collect and receive such assessment shall accept and credit as payments on account of assessments now or hereafter levied against any parcel or plot of property for local improvements in The City of New York, such sums of money not less than fifty. dollars or multiples thereof in amount, as may be tendered for payment on account of any assessment now or hereafter levied for local improvements against any property. (Amended by L, 1904, chap. 597; in effect May 4, 1904.) Laws 1882, chap. 410, § 917. Interest chargeable from date of entry. Matter of Willis. 30 Hun, Jo. Rate § 1020. Interest shall hereafter be charged and collected at the rate of seven per centum per annum on all arrears of taxes and assessments returned to the collector of assessments and arrears from the time they become due and on water rents and the penal- ties thereon from the time the taxes become due, to which they may be added until the date of payment, or until such other date when the amount thereof may have been advanced to the city by the purchaser of the tax lien in respect thereof. (As amended by L. 1908, chap. 490.) Laws 1892, chap. 410, § 918, as amended by Laws 1883, chap, 276; Laws 1881, chap. 33, § 3; Laws 1853, chap. 579, § 15. See People ex rel. Haddock v. Cady. 41 Hun, 539. §§ 1021, 1022 New Yorx Carrer. 4383 Apportionment of Assessment § 1021. If a sum of money in gross has been or shall be as- sessed for local improvements, upon any lands or premises in The City of New York, any person or persons claiming any divided or undivided part thereof may pay such part of the sums of money so assessed, also of the interests and charges due or charged thereon, as the comptroller may deem to be just and equitable; and the remainder of the sum of money so assessed, together with the interest and charges, shall be a lien upon the residue of the land and premises only, and the tax lien upon such residue may be sold in pursuance of the provisions of this act, to satisfy the residue of such assessment, interest, or charges thereon, in the same manner as though the residue of said assessment had been imposed upon such residue of said land or premises. (As amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 919, Commissioner of Water Supply, Gas and Electricity to Transmit Separate Account for Each Ward; Penalty for Wasting Water § 1022. The commissioner of water supply, gas and electricity shall, annually on the first day of August in each year, cause to be prepared and transmitted to the comptroller a separate account for each section or ward of all lots on which the water rents for the preceding water year, including the extra charges to be included in said rents, as provided by this act, may remain unpaid, with the amount due on each lot, and shall, at the same time, notify the comptroller of the aggregate amount of such water rents so re- turned, and shall thereafter receive no payment on account of the same, but may, nevertheless, certify to the comptroller any overcharges, which shall, upon said certificate, be remitted by the comptroller at any time before settlement. The said commis- sioner of water supply, gas and electricity is hereby authorized to prescribe a penalty, not exceeding the sum of five dollars for each offense, for permitting water to be wasted, and for any violation of such reasonable rules as he may from time to time prescribe for the prevention of the waste of water; such fines shall be added to the water rents. Tiaws 1882, chap. 410, § 921, as amended by Laws 1887, chap. 559. 28 434 New Yorx Cwarrer. §§ 1023, 1023a Receiver of Taxes to Return Arrears to the Collector § 1023. The receiver of taxes shall, on the first day of June, in each year, make a return to the collector of assessments and arrears, of all taxes on real estate and of water rents, which have. been added thereto, remaining unpaid, and shall notify the comp- troller of the aggregate amount of arrears so returned, and bal- ance on his books the accounts of the arrears so returned, by charging the amount thereof to the said collector, and shall there- after receive no payments on account of arrears so returned, but may nevertheless certify to the collector of assessments and ar- rears any errors, which shall, upon such certificate, be corrected by the said collector any time before settlement. (As amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 922; Laws 1853, chap. 579, § 11. Water rents in New York city are chargeable only upon property actually supplied with water, and are not a tax or assessment, but merely a charge for water furnished. Hennessey v. Volkening, 30 Abb. N. C. 100; 8. C., 22 N. Y. Supp. 528 (1893). Division of Notification of Assessments; Notifying Taxpayer § 1023a. 1. There shall be a division of notification in the bureau for the collection of assessments and arrears of taxes and assessments and of water rents in the department of finance in The City of New York, the chief officer of which shall be a notification clerk, who shall have two assistants. Said notifica- tion clerk and said assistants shall be appointed by the comp- troller of The City of New York, and shall hold office during his pleasure, and discharge their duties under the supervision and direction of the collector of assessments and arrears. The salaries of the said notification clerk and of said assistant elerks. shall not exceed fifty-five hundred dollars. 2. The owner of any lot, piece, or parcel of land in the bor- ough of Manhattan in The City of New York or any person interested in such lot, piece or parcel, may file with such notifica- tion clerk a statement containing a brief description of such land, together with the section, block and lot number thereof and a statement of the applicant’s interest therein, together with a written request that such lot, piece or parcel of land be registered in the division of notification, in the name of the applicant. In § 1023a New York Cuarrer. 435. the said statement the applicant shall designate a post-office ad- dress to which notifications addressed to him shall be sent. The notification clerk shall thereupon register in a volume to be kept. in said division as hereinafter provided, a brief description of such lot, piece or parcel of land corresponding to the description thereof in the statement so filed, together with the name of the applicant and his post-office address and the date of such appli-— cation. 3. As soon as any assessment for a local improvement shall have been confirmed, including assessments confirmed by a court. of record, and the list thereof shall have been entered and filed in the bureau for the collection of assessments and arrears of taxes and assessments, and of water rents, the said notification clerk and his assistants shall examine said assessment list and shall thereupon within twenty days after such confirmation mail a notice addressed to each person in whose name any lot, piece or parcel of land, affected by such assessment, is registered, at the post-office address registered in the records of said division, enclosed in a post paid wrapper, which notice shall contain the brief description of the lot, piece or parcel of land registered in. the name of the person to whom said notice is addressed, together with the amount assessed thereon, date of confirmation, and title of the improvement for which said assessment is made, and a statement of the interest or penalty imposed for the nonpayment of the said assessment, and the date from which the interest or penalty will be computed. Failure to comply with the provisions. of this act, however, shall in no manner affect the validity or col- lectibility of any assessment for legal improvement heretofore or hereafter confirmed, nor shall any claim arise or exist against. The City of New York, the comptroller, the collector of assess- ments and arrears or any officer of said city by reason of such failure. 4. The collector of assessments and arrears shall for the pur- pose of this act provide one or more volumes for each section of the city, included within the borough of Manhattan, as the same shall appear upon the tax maps of The City of New York, each of which volumes shall be ruled and printed in a proper and convenient manner. 436 New York Omarrer. §§ 1024-1026 Water Rents to be Provided for in Assessment-Rolls § 1024. There shall be ruled in the yearly assessment-rolls of each section or ward a column headed “ water rents” in which immediately after the confirmation of such assessment-rolls, the collector of assessments and arrears shall cause to be entered oppo- site the ward, lot, town block and map numbers of the property -on which the said arrears may be due, the amounts due for “ water rents” and the expenses of meters, with their connections and setting, water rates and other lawful charges for the supply of -water measured by meters, as transmitted to him by the com- missioner of water supply, gas and electricity, in accordance with the law, and the same shall be collected at the same time and in the same manner as the taxes to which they shall be added. (As amended by L. 1908, chap. 490.) . Laws 1882, chap. 410, § 923; Laws 1853, chap. 579, § 10. Arrears Likewise to be Provided For § 1025. There shall be ruled in the yearly assessment-rolls of ‘tthe taxes in each section or ward, a column headed “ arrears,” in which the collector of assessments and arrears shall annually, before any taxes for the year are collected, cause to be entered the word “ arrears” opposite to the ward, lot, town block and map numbers on which any arrears of taxes, or of taxes with the water rent added, shall be due, or on which any assessment shall remain unpaid which was due or confirmed one month prior to the first of June, then last past. (As amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 924; Laws 1853, chap. 579, § 12. Bills for Taxes to Show Arrears § 1026. There shall be ruled a column for “ arrears” in every bill rendered for taxes for lots on which said arrears or assess- ments, or taxes with water rents added, may be due, as aforesaid, or may have been sold and yet be redeemable, in which shall be ‘written opposite the entry of the ward, lot, town block and map number of said lot “ arrears” and at the bottom of said bill shall be printed: “ Whenever any tax or assessment shall remain unpaid for three years or any water rent shall remain unpaid for four years the tax lien on the property will be sold to satisfy such § 1027 New. York Cuarter. 437° arrears of taxes, assessments or water rents, and all taxes, assess-- ments and water rents up to a day to be named in the advertise-. ment of sale as stated therein. The columns for arrears indicate lots sold for arrears, or to be sold therefor; arrears to be paid and lots redeemed at the office of the collector of assessments and_ arrears.” (Amended by L. 1908, heap. 490.) Laws 1882, chap. 410, § 925; Laws 1853, chap. 579, § 13. Sales of Tax Liens for Taxes and Assessments; Proceedings § 1027. The right of the city to receive taxes, assessments and water rents and the lien thereof, may be sold by the city, and after such sale, shall be transferred, in the manner provided by this title. The right and lien so sold shall be called “ tax lien” and. the instrument by which it is assigned shall be called “ transfer: of tax lien.” Whenever any tax on lands or tenements, or any as-- sessments on lands or tenements for local improvements, shall remain unpaid for the term of three years from the time the same- shall have been fully confirmed, so as to be due and payable and. also whenever any water rents in said city shall have been due and. unpaid for the term of four years from the time the same shall have been due, it shall and may be lawful, for the collector of assessments and arrears, under the direction of the comptroller, to advertise the tax liens on the said lands and tenements or any of: them for sale, including in such advertisements the tax lien for alk. items up to a day named in the advertisement, and by such adver— tisement the owner or owners of such lands and tenements re— spectively shall be required to pay the amount of such tax, assess— ment, or water rents, with the said penalties thereon so remaining- unpaid, together with the interest thereon at the rate of seven per- centum per annum to the time of payment, with the charges of such notice and advertisement, to the said collector, and notice: shall be given by such advertisement that if default shall be made in such payment the tax lien on such land and tenements will be: sold at public auction at a day and place therein to be specified, for the lowest rate of interest, not exceeding twelve per centumr: per annum, at which any person or persons shall offer to take the same in consideration of advancing the said tax assessment and water rents and penalties as the case may be, the interest thereom -438 New York CHarrer. § 1027 as aforesaid to the time of sale, the charges of the above mentioned notices and advertisement and all other costs and charges accrued ‘thereon; and if, notwithstanding such notice, the owner or own- -ers shall refuse or neglect to pay such tax, assessment, water rents sand penalties, with the interests as aforesaid, and the charges attending such notice and advertisement, then it shall and may be lawful for the said collector, under the direction of the said comp- troller, to cause such tax lien on such lands and tenements to -be sold at public auction, for the purpose and in the manner ‘expressed in the said advertisement, and such sale shall be made on the day and at the place for that purpose mentioned in the said advertisement, and shall be continued from time to time, if necessary, until all the tax liens on the lands and tenements so advertised shall be sold. But the tax lien on houses or lots, or improved or unimproved lands, in The City of New York, shall not be hereafter sold at public auction for the non-payment of vany tax, assessment, or water rents which may be due thereon, un- -less notice of such sale shall have been published once in each ~week successively for three months in the City Record and the “corporation newspapers, which advertisement shall contain, ap- pended to said notice, a particular and detailed statement of the ‘property the tax lien on which is to be sold. Or the said detailed --statement and description, instead of being published in the City ’ Record and the corporation newspapers, shall, at the option of the “said comptroller, be printed in a pamphlet, in which case copies of the pamphlet shall be deposited in the office of the said col- Jector, and shall be delivered to any person applying therefor. And the notice provided for in this section to be given of the sale of tax liens on houses and lots and improved and unimproved lands ‘shall also state that the detailed statement of the taxes, assess- “ments, or water rents, and the property tax, assessed, or on which “the water rents are unpaid, is published in the City Record and “the corporation newspapers, or in a pamphlet, as the case may be, vand that copies of the pamphlet are deposited in the office of the said collector, and will be delivered to any person applying for the same. No other notice or demand of the tax, assessment or water rent shall be required to authorize the sale of tax liens on any lands and tenements as hereinbefore provided. The collector of assess- §§ 1028, 1029 New York CHarrer. 439 ments and arrears may, with the written approval of the comp- troller, cancel any certificate or lease for unpaid taxes, assess- ments and water rents, held by The City of New York, or to which the city has acquired the right, and upon such cancellation, the lien of such tax, assessment or water rent shall be and remain the same as if no sale for such unpaid tax, assessment or water rent has been made. (Amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 926, as amended by Laws 1883, chap. 276; Laws 1871, chap. 381, § 3. See People ex rel. Haddock v. Cady, 41 Hun, 539 (1886); People ex rel. Morganthau v. Cady, 105 N. Y. 299 (1887); Clarke v. Mayor, 23 J. & S. 259 (1888); Clark v. Mayor, 55 N. Y. Super. Ct. (J. & 8.) 259; Smith v. Walker, 56 id. 391. Notwithstanding the prohibitions in the Consolidation Act, if a person whose property has been assessed in the city of New York abandons pro- ceedings for the reduction of the assessment, awaits until the property is advertised for sale and pays the assessment, he may then maintain an ac- tion to set aside the whole assessment. Poth v. Mayor, 77 Hun, 225; af- firmed, 151 N. Y. 16; S. C., 59 St. Repr. 823, 28 N. Y. Supp. 365 (1894). See cases cited under Tax Law, § 131. Postponement of Sales § 1028. It shall be lawful for the comptroller to suspend or postpone any sale or sales of tax liens on lands and tenements or auy portion thereof which shall have been advertised for sale, to any time not exceeding fifteen months from the day specified in any such advertisement. All sales which shall be so postponed or suspended may be made without further advertisement, other than a general notice of such postponement, to be published in the City Record and the corporation newspapers. (Former § 1029 renumbered and amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 928; Laws 1871, chap. 381, §§ 5, 6. Sales of Tax Liens to be Conducted by the Collector of Assessments and Arrears § 1029. The collector of assessments and arrears or his assist- ant shall conduct the sales hereinbefore provided to be made, and no auctioneer other than said collector or his assistant shall be employed to make such sale, and no auctioneers’ fees shall be charged thereon. The comptroller shall require from each pur- chaser of a tax lien at the’time of such sale a deposit on account of ten per centum of the amount of the tax lien purchased by him, 440 New York CyHarrer. § 1030 and not later than thirty days from the date of sale, the balance shall be paid to the collector of assessments and arrears, at his office. If no bid shall be received for a tax lien offered for sale, the collector of assessments and arrears, for and on behalf of The City of New York, may bid in the-said tax lien, and upon such bid, no deposit or payment in cash shall be required from the city. When the city has bid in any tax lien a transfer of tax. lien to the city shall be executed by the said collector in the form and manner prescribed for other transfers of tax liens, and the city shall have the same rights in, to and under such transfer of tax lien as if the same had been bought by any other person. Trans- fers of tax lien shall be made and delivered to the purchaser without charge upon payment of the amounts therein shown to be due. In case any purchaser shall not complete his purchase in accordance with the terms prescribed as herein provided, then the amount deposited by him at the time of the sale shall be for- feited to the city, and the entire tax lien upon the lands affected by such purchase shall be sold again. Such resale shall be held at such time as the comptroller may direct. and shall be advertised in the City Record and the corporation newspapers, in such man- ner and for such time, not less than two weeks, as the comptroller may direct. All deposits forfeited as aforesaid shall be paid into the general fund of The City of New York. (Former § 1030 renumbered and amended by L. 1908, chap. 490.) Laws 1882, chap. 410, § 929, as amended by Laws 1892, chap. 905; Laws 1871, chap. 381, § 22. (§§ 1030-1049 repealed by L. 1908, chap. 490.) Transfers of Tax Liens § 1030. A transfer of tax lien shall operate to transfer and assign the tax lien upon the lands or tenements described therein for the taxes, assessments and water rents, and penalties the in- terest thereon, and the charges of the notices and advertisement given pursuant to section ten hundred and twenty-seven of this act, and all other costs and charges, so advertised for sale, free of all taxes, assessments and water rents, which accrued before the day of the date mentioned in the advertisement of the sale as stated therein, and to create a lien upon the property affected thereby for the interest to which the purchaser may be entitled § 1031 New Yorse Cuarrer. 441 under his bid, but subject to the lien for and right of the city to collect and receive all taxes, assessments and water rents which accrued or which became a lien on and after the day of the date of the first advertisement of such sale as stated therein. A transfer of tax lien shall contain a transfer and assignment by the city of the tax lien sold to the purchaser, the date of the sale, the aggre- gate amount of the tax lien so transferred, and the items of taxes, assessments, water rents, penalties, and interest composing the tax lien, the annual rate of interest which the purchaser has bid and will be entitled to receive, the date when the amount of the tax lien will be due, and a description of the real property affected by the tax lien, which description shall include the name of the borough in which the property lies and shall refer for certainty to the designation of said lot on the tax map, by its lot number and the number of the block, ward or section in which it is contained, lien shall be subscribed by or in behalf of the collector of asses- ments and arrears may deem proper to add. “Each transfer of tax lien shall be subscribed by or in behalf of the collector of assess- ments and arrears making the sale, or a successor in office of such collector, and shall be acknowledged by the officer subscribing the same in the manner in which a deed is required to be acknowledged to be recorded in the county in which the real property affected is situated. (Added by L. 1908, chap. 490.) Record of Transfers of Tax Liens § 1031. The collector of assessments and arrears shall keep in his office a public record of sales of tax liens, and a copy of each transfer of tax lien issued by him. Assignments of transfers of tax lien duly acknowledged may be filed and recorded in the office of the collector of assessments and arrears. A transfer of tax lien and any assignment thereof, duly acknowledged, shall be deemed conveyances under article eight of the real property law, and may be recorded in the office of the recording officer of any county in which the real property which it affects is situated. Transfers of tax lien and all assignments thereof shall be recorded by recording officers in the same manner as mortgages and assign- ments thereof, but without payment of tax under article fourteen of the tax law. The record in the office of the collector of assess- 449 New Yorx Cuarrer. § 1032 ments and arrears of sales vf tax liens, of a transfer tax lien, and of a copy of a transfer of tax lien, and of an assignment of a transfer of tax lien; a record of a transfer of tax lien in the office of a recording officer, and an assignment of tax lien, duly ac- knowledged, in the office of a recording officer, shall each be evi- dence in any court in the state without further proof. A tran- script of any record enumerated in this section, duly certified, shall be evidence in any court in the state with like effect as the original instrument of record. Neither the tax lien nor the rights transferred or created by a transfer of tax lien shall be impaired by failure of a recording officer to record a transfer of tax lien made by the city through the collector of assessments and arrears. Unless a contrary intent appears, a tax lien shall be presumed to be satisfied and discharged whenever it shall appear from recorded instruments that the tax lien has been transferred or assigned to the owner of such lands or tenements, notwithstanding other intervening estates or liens. (Added by L. 1908, chap. 490.) Rights of Purchaser of Tax Lien § 1032. The aggregate amount of each tax lien transferred pur- suant to this title, shall be due three years from the date of the sale. Until such aggregate amount is fully paid and discharged, the holder of the transfer of tax lien shall be entitled to receive interest on such aggregate amount from the day of sale, semi- annually on the first day of January and July, at the rate which the purchaser shall have bid. At the option of the holder of any transfer of tax lien the aggregate amount thereof shall become due and payable after default in the payment of interest for thirty days after default for six months after the delivery of transfer of tax lien in the payment of any taxes, assessments or water rents, which become a lien on and after the day of the date mentioned in the advertisement of the sale as stated therein, of the tax lien transferred by such transfer of tax lien. Any person having a legal or beneficial interest in property affected by a transfer of tax lien may satisfy the same before maturity upon giving thirty days’ notice in writing to the holder thereof, of the day on which payment will be made and upon payment of the principal with interest at the rate bid to a time three months after the day so § 1033 New York Cuarrter. 443 fixed for payment. If notice of intention to make payment be given as herein provided, and such payment be not made, then the whole amount of any tax lien concerning which such notice shali have been given shall become due and payable at the option of the holder thereof. Or any such person may pay to the collector of assessments and arrears such principal with interest at the rate bid up to a day six months after such payment. In case such pay- ment be made to the collector of assessments and arrears he shall receive the same for the benefit of the holder of the tax lien thus discharged, and shall give notice thereof to the purchaser or the personal representative or assignee of the purchaser, by mail addressed to such address as may have heen furnished to the col- lector of assessments and arrears. Upon receiving surrender of such transfer of tax lien the collector of assessments and arrears shall pay the amount thus deposited, to the person who according to the records in his office appears to be entitled thereto, or to the personal representatives of such person. (Added by L. 1908, chap. 490.) Discharge of Tax Lien § 1033. A tax lien sold pursuant to the provisions of this title must be discharged upon the record thereof by the collector of assessments and arrears when payment is made to him of the principal and interest as provided in the last preceding section, and also when the transfer of tax lien is surrendered to him for cancellation and there is presented to him a certificate executed by the purchaser, or the personal representative or assignee of the purchaser, acknowledged so as to be entitled to be recorded in the county in which the real property affected by such tax lien is situated, certifying that the tax lien has been paid or has been otherwise satisfied and discharged. The transfer of tax lien thus surrendered and such certificate of discharge must be filed by the collector of assessments and arrears and he must note upon the margin of the record of such sale, upon such transfer of tax lien and upon the copy of the transfer of tax lien kept in his office a minute of such discharge and the date of filing thereof. If the transfer of tax lien shall have been lost or destroyed or mutilated, if payment be made to the collector of assessments and arrears, 444 New Yore Cuarrer. §§ 1034, 1035 or if a certificate of discharge be filed as hereinafter provided, application for an order dispensing with the surrender of the transfer of tax lien may be made in the same manner as provided in section two hundred and seventy-a of the real property law, the provisions of which so far as the same may be, are hereby made applicable to discharge of tax liens. The collector of as- sessments and arrears shall upon demand issue his certificate showing the discharge of any tax lien which may have been duly discharged as provided in this section, and such certificate may be filed in any office where the transfer of tax lien is recorded, and any recording officer with whom such a certificate is filed shall record the same, and upon the margin of the record of such trans- fer of tax lien in his office shall note a statement that the same has been discharged with a reference to the record of such certifi- cate in his office. (Added by L. 1908, chap. 490.) Exemption from Taxation § 1034. Tax liens and transfers of tax liens shall be exempt from taxation by the state or any local subdivisions thereof, ex- cept from the taxes imposed by article ten of the tax law. The real property affected by any tax lien shall not be exempt from taxation by reason of this section. (Added by L. 1908, chap. 490.) Foreclosure of Tax Lien § 1035. If the amount of any tax lien which shall have been transferred by a transfer of tax lien shall not be paid when under its terms and the provisions of this title such amount shall be due, the holder of such tax lien may maintain an action in the supreme court to foreclose such tax lien. In an action to foreclose a tax lien any person shall be a proper party of whom the plaintiff alleges that such person has or may have or that the plaintiff has reason to believe that such person has or may have, an interest in or claim upon the real property affected by the tax lien. Except as otherwise provided in this title an action to foreclose a tax lien shall be regulated by the provisions of the code of civil pro- cedure and by all other provisions of law, and rules of practice applicable to actions to foreclose mortgages on real property. The §§ 1036, 1037 New York Cwarrer. 445 people of the state of New York may be made party to an action to foreclose a tax lien in the same manner as a natural person. (Added by L. 1908, chap. 490.) Pleading Transfer of Tax Lien § 1036. Whenever a cause of action, defense or counterclaim, is for the foreclosure of a tax lien, or is in any manner founded upon a tax lien or a transfer of tax lien, the production in evi- dence of an instrument executed by the collector of assessments and arrears, in the form prescribed in section ten hundred and thirty for a transfer of tax lien subscribed by or in behalf of a collector of assessments and arrears, shall be presumptive evidence that the lien purported to be transferred by such an instrument was a valid and enforceable lien, and that it has been duly assigned to the purchaser, and it shall not be necessary to plead or prove any act, proceeding, notice or action, preceding the delivery of such transfer of tax lien nor to establish the validity of the tax, lien transferred by. such transfer of tax lien. If a party or person in interest in any such action or proceeding claims that a tax lien is irregular or invalid, or that there is any defect therein or that a transfer of tax lien is irregular, invalid or defective, such invalid- ity, irregularity or defect must be specifically pleaded or set forth, and must be established affirmatively by the party or person plead- ing or setting forth the same. (Added by L. 1908, chap. 490.) Judgment Upon Tax Lien § 1037. In every action for the foreclosure of a tax lien, and Jn every action or proceeding in which a cause of action, defense or counterclaim is in any manner founded upon a tax lien or a transfer of tax lien, such transfer of tax lien and the tax lien which it transfers shall be presumed to be regular and valid and effectual to transfer to the purchaser named therein a valid and enforceable tax lien. Unless in such an action or proceeding such tax lien or transfer of tax lien be found to be invalid, they shall be adjudged to be enforceable and valid, for the amount thereof and the interest to which the holder may be entitled, and a tax lien transferred by a transfer of tax lien effectual to transfer such tax lien to the purchaser named therein, (Added by L. 1908, chap. 490.) 446 New York CHarver. §§ 1038-1040 Judgment of Foreclosure of Tax Lien § 1038. In an action to foreclose a tax lien, unless the defend- ants obtain judgment, the plaintiff shall be entitled to a judgment establishing the validity of the tax lien so far as the same shall not be adjudged invalid and of the transfer of tax lien, and direct- ing the sale of the real property affected thereby, or such part thereof as shall be sufficient to discharge the tax lien, or such items thereof as shall not be adjudged invalid and the interest thereon and all other accrued taxes, assessments and water rents affecting the real property, together with the expenses of the sale, and the costs of the action. (Added by L. 1908, chap. 490.) Effect of Judgment Foreclosing Tax Lien § 1039. Every final judgment in an action to foreclose a tax lien shall be binding upon, and every conveyance upon a sale pursuant thereto, shall transfer to and vest in the purchaser all the right, title, interest and estate in and claim upon the real property affected by such judgment, of the plaintiff, each defend- ant upon whom the summons is served, each person claiming from, through or under such a defendant by title accruing after the filing of notice of pendency of the action or after the entry of judgment and filing of the judgment roll in the proper county clerk’s office, and each person not in being when the judgment is rendered, who afterwards may become entitled to a beneficial in- terest attaching to, or an estate or interest in such real property or any portion thereof, provided that the person presumptively entitled to such beneficial interest, estate or interest is a party to such action or bound by such judgment. So much of section four , hundred and forty-five of the code of civil procedure as requires the court to allow a defendant to defend an action after final judgment shall not apply to an action to foreclose a tax lien. De- livery of the possession of real property affected by a judgment to foreclose a tax lien may be compelled in the manner prescribed in section sixteen hundred and seventy-five of the code of civil procedure. (Added by L. 1908, chap. 490.) Surplus § 1040. Any surplus of the proceeds of the sale, after paying the expenses of the sale, and all taxes, assessments and water rents, §§ 1041, 1042 New Yor Cuarrer. 447 which accrued or became a lien on and after the day of the date mentioned in the advertisement of the sale as stated therein, un- der which the foreclosed transfer of tax lien was issued, and gatis- fying the amount of the tax lien and interest and the costs of the action, must be paid into court, for the use of the person or persons entitled thereto. If any part of the surplus remains in court for the period of three months, and no application has been made there- for, the court must, and, if an application therefor is pending, the court may direct such surplus to be invested at interest, for the benefit of the person or persons entitled thereto, to be paid upon the direction of the court. (Added by L. 1908, chap. 490.) Foreclosed Tax Lien not Arrears § 1041, Any party to an action to foreclose a tax lien or any purchaser or any party in interest may give notice of such fore- closure to the collector of assessments and arrears, and after such notice the items which constituted the tax lien thus foreclosed shall not be entered by the collector of assessments and arrears in any yearly assessment-roll, so long as the judgment of foreclosure of such lien remains in force. (Added by L. 1908, chap. 490.) Procedure when no Bid for a Tax Lien is Received § 1042. If no bid be received for a tax lien on any parcel of property at a duly advertised sale and it shall appear to the comp- troller that the taxes, assessments, water rents, penalties and ac- erued interest amount to so large a proportion of the value of the property that the security is insufficient to attract bidders, then and in that event the comptroller and the corporation counsel shall investigate the facts and may fix a lesser amount for which in their judgment a tax lien bearing twelve per centum interest can be sold. Notary Public, No. 9. Notice of Completion of Assessment-RolL (Tax Law, § 36.) Take Notice: The assessors of the town of .............. COR: ORC nigh ast owns ward of the city of ..........000. ), have completed their assessment-roll for the current year; that a copy thereof has been left with the undersigned, A B, at his office (or, as the case may be), in .............. (if in a city, specify the street number), where it may be seen and examined by any person until the third Tuesday of August next, and that on such day at pavatle: . o'clock in the ......noon, said assessors will meet at ...........0005 Forms. 461 ‘in the said town (or ward), to hear and examine all complaints in relation to such assessments, on the application of any person conceiving himself aggrieved thereby. Dated this ...... day of ..........0. a 19:65 A B, CD, E F, Assessors. No. 10. Affidavit on Application to Correct Assessment. (Tax Law, §§ 6, 21, 37.) STATE OF NEW YORK, ; COUNTY OF vac ees eeeiss ce } aere A B, being duly sworn, says that he is assessed on the assessment-roll of the town of .............. , for the year 19.., for .............. dollars; that such assessment is incorrect and excessive for the reason that just debts owing to him have not been deducted; that the amount of such debts TS) aasdnectcen tee ete shans dollars, and that there is not included in such amount any debt 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 direct liability as surety, guarantor, indorser, or otherwise, nor for the purpose of evading taxation. AB. Subscribed and sworn to before me, this .... day of ........ 5 198% CD, Notary Public. No. 11. Oath to Assessment-Roll, (Tax Law, § 38.) STATE OF NEW YORK, Ls, COUNTY OF.........0.455 peo. We, the undersigned, do severally depose and swear tiat we have set down in the foregoing assessment-roll all the real estate 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 hy the State Board of Tax Commissioners, we have estimated the value of the said real estate at the sums which a majority of the assess- ors have decided to be the full value thereof; and, also, that the said assess- ment-roll contains a true statement of the aggregete amount of the taxable 462 Forms. 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. AB, CD, E F, Assessors of the Town of ....e.eeee was Sworn to before me, this ........ GAY OF tices ce mewnas jl Oieicres (Signature of Notary.) No. 12. Notice of Filing Completed Assessment-Roll with Clerk. (Tax Law, § 39.) Take Notice: The assessment-roll (or assessment-rolls), for the town (or city) of ei gis Gree an shes » in the county of .............., for the year 19.., have been finally completed, and were filed in the office of the town (or city) clerk, where the same will remain open to public inspection for fifteen days. Dated this ...... day of ..... eee eer gp Wes 3 A B, Cc D, E F, Assessors of the Town Of ....e+esssee- ‘ No. 13. Certificate of Neglect of Duty of One of the Assessors, (Tax Law, § 41.) STATE OF NEW YORK, js COUNTY, OF sesee ds oegw cs We, A B, and C D, two of the assessors of the town of ....... PO a ‘3 in the county of .............. » do hereby certify to the board of super- visors of such county in pursuance of section 41 of the Tax Law, that E F, the other assessor of such town, has neglected (or omitted) to verify the foregoing assessment-roll, or (state other neglect or omission), the cause of such neglect (or omission) being (state same). Dated this ...... day of ...........6, 19... A B, CD. Fors. 463 No. 14. Collector’s Warrant. (Tax Law, § 59.) STATE OF NEW YORK, COUNTY OF...........05- ys The People of the State of New York to R G, Collector of the Town of SRAD ND AAG aeRO » of the county of .............., Greeting: You are hereby commanded to receive and collect from the several persons named in the assessment-roll hereunto annexed, the several sums named in the last column thereof opposite their respective names, on or before the Ist day of February, 19..; and on all taxes paid within thirty days after giving notice of the reception of this tax-roll and warrant, as required by section 69 of the Tax Law, you are hereby directed to receive and collect, in addition to the taxes raised in said assessment-roll, one cent on every dollar or sum less than a dollar of taxes, as your fee for collecting the same. (If the aggregate amount shall not exceed two thousand dollars, two cents on every dollar or sum less than a dollar of taxes as your fee for collecting the same.) On all taxes remaining unpaid after the expiration of said thirty days, you are entitled to receive and collect, in addition to such taxes remaining unpaid, five cents on every dollar, as your fees for col- lecting the same. You are hereby directed, out of the money so collected, to pay over on the first day of .............. next: 1. To the commissioners of highways of said town, the sum of .......... > assessed and levied for the support of highways and bridges therein. 2. To the overseer of the poor of said town, the sum of ........... isles assessed and levied for the support of the poor therein. 3. To the supervisors of said town, the sum of .............. » for the town expenses and charges assessed and levied on such town. 4. To the treasurer of said county, the residue of the money collected by you. You will proceed to collect such taxes in the manner provided by article 4 of the Tax Law. If any person named in such assessment-roll shall neglect or refuse to pay taxes assessed therein to him or the fees for collecting the same, you are hereby authorized to levy and collect such taxes by distress and sale of the goods and chattels of such person within said county, together with the costs and charges of such distress and sale, and for so doing, this shall be your sufficient warrant. Given under our hands and the seal of the county, on this ...... day OE a Sucpaavg sts Avatievds. steas 7 ADs A B, Chairman. (County seal.) CD, Clerk. 464 Forms. No. 15. Statement of Taxes Upon Certain Corporations. (Tax Law, § 60.) To A B, Treasurer of the County of .........000008 I, C D, clerk of the board of supervisors of said county, hereby transmit the following statement, in pursuance of section 60 of the Tax Law: ; ‘ NAME OF CORPORATION, | Districts in which assessed. - eae se ola Western Union Telegraph Os Town of... $10,000 00 $75 16 de City of. 8,000 00 65 16 Town o: 5,000 00 50 00 Ontario and Western Railroad Co.| Town o; 50,000 00 200 00 do City of. 75,000 00 300 00 Dated this ...... day. Of) ve csesies os 5p 10's C. D, Clerk of Board of Supervisors. No. 16. Abstract of Tax-Rolls. (Tax Law, § 62.) To A B, Treasurer of the County of ............008 I, C D, clerk of the board of supervisors of said county, hereby transmit an abstract of the tax-rolls of each county, in pursuance of section 62 of the Tax Law, as follows: 1 NAME OF + ent Amount To whom to | When to %* —coutEcTor, | District. | 16 collect. Purpose of taxes. be paid. | be paid, John Burnham.,...... ‘own of..| $10,000 00 Highways and bridges. . 2 000 | Abram Smith,} Feb. 1,19 Support of pe 3/000 commissioner Town charges. . «« 4,000 of highways. State tax. .........08 1,001 John Doe........++.-| Town of..| 17,000 00 | Highways and bridges.. 3,000 No. 17. Town Collector’s Undertaking, (Tax Law, § 69.) Whereas, N O, of the town of ...........0e0e00e , in the county of seine ectauadasiy Waa; On ‘the givuss Cay Of scsissvecec sean 19, 5 duly elected collector of said town; now, therefore, we, the said N O, principal, Forms. 465 and R S and T W, of the town of .............. , his sureties, do hereby, pursuant to section 114 of the Town Law, jointly and severally undertake that the said N O will well and faithfully execute his duties as collector, and pay over all moneys received by him as such collector to the officer or person entitled thereto, and account in the manner and within the time pro- vided by law for all taxes upon the assessment-roll of his town, delivered to him for the ensuing year. Dated this .... day of ........ 5 10 ss NO, RS, TW. ACKNOWLEDGMENT TO BE ADDED. STATE OF NEW YORK, COUNTY OF.........-... le : TOWN Of ss seis giv oa dest On this ........ day Of aicaeeveencs ox , 19.., before me, the subseziber, personally appeared N O, R 8, and T W, to me personally known to be the same persons mentioned in, and who executed the foregoing undertaking, and severally acknowledged that they executed the same. G H, Justice of the Peace. JUSTIFICATION OF SURETIES. STATE OF NEW YORK, ¢ COUNTY OF............-- ae RS and T W, the sureties mentioned in the foregoing undertaking, being severally duly sworn, each for himself, says that he is a resident and free- holder (or householder) within this State, and is worth ................ dollars over and above all debts and liabilities which he owes or has in- curred, and exclusive of property exempt by law from levy and sale on execution. RS, T W. Subscribed and sworn to before me, this ..... day of ........ ,19.. G H, Justice of the Peace. APPROVAL BY SUPERVISOR. I hereby approve of the foreging undertaking, and of the sufficiency of the sureties therein named. AB, Supervisor of the Town of .ossesseeess 30 466 Forms. No. 18. Notice by Collector of Receipt of Assessment-Roll and Warrant. (Tax Law, § 71.) Take Notice: I, the undersigned, collector of taxes in and for the town of ...........- (or ward), have received the tax-roll and warrant for the collection of taxes for the present year, and that I will attend at .............. , in said town (or ward) on (naming three days, if in a town, or five days, if in a city), in each week, for thirty days from the date hereof, from 9 o’clock in the forenoon until 4 o’clock in the afternoon, for the purpose of receiving the taxes assessed upon such roll. Dated this ...... day Of ........006 , 19... H W, Collector. No. 19. Notice of Sale by Collector. (Tax Law. § 71.) By virtue of the warrant delivered to me, as collector of the town of ee ee , I have levied upon and taken possession of the following goods and chattels of B M (or in the possession of B M) (insert list), and I shall sell the same at public auction at .............. » in the town of Sodas hee weeny on the ...... days of .............. mext, at ...... o’clock In the: 206% danse noon on that day. Dated this ...... AY OF sist ot canes’: , 19... H W, Collector. No. 20. Affidavit That Notice of Sale Has Been Given, (Tax Law, § 71.) STATE OF NEW YORK, } COUNTY OF ..........0005 58 A B, of the town of ...,.......... , in said county, being duly sworn, deposes and says that on the ...... day Of cessavae oaex , 19.., he posted in the town of .............. , a notice of the sale of the goods and chattels of B M, at the three following places (insert places), and that the said notice continued so posted until the ...... Cay? OF: x gestae toes , 19.., the day appointed therein for the sale of such goods and chattels. Subscribed and sworn to before me, this ..... day Of aisesea as ,19.. (Signature of Notary.) Forms. 467 No. 21. Collector’s Return of Unpaid Taxes. (Tax Law, § 82.) STATE OF NEW YORK, . CoUNTY OF....... paaeece dit } See! A B, being duly sworn, deposes and says that he is the collector of taxes forthe cca eek wee 4 , in the county of .............. ; that the annexed is a true account of the taxes remaining unpaid upon the assessment-roll of said town for the year 19..; that the sums mentioned therein remain unpaid, and that he has not, upon diligent inquiry, been able to discover any personal property, out of which the same might be collected by levy and sale. (If such tax is uncollected upon lands assessed to nonresidents, alsa state the reason why the same was not collected.) A B, Collector. Subscribed and sworn to before me, this ..... day of ........ ,19.. (Signature of Notary.) No. 22. Application of Supervisor for Extension of Warrant. (Tax Law, § 85.) To the County Treasurer of the County of ............-8 Application is hereby made, in pursuance of section 85 of the Tax Law, for an extension of time until March 1, 19.., for the collection of taxes in the town of ............-. , for the reason that (state reason for delay). Dated this ...... day of ............ p19 se A B, Supervisor of the Town of .......+- ar No. 23. Order of Treasurer Granting Extension. (Tax Law, § 85.) Application having been made to me, in pursuance of section 85 of the Tax Law, by A B, supervisor of the town of .............. ; for an exten- sion of time for the collection of taxes in such town, and the reason stated in such application appearing to me sufficient, and proof having been made to me that the collector of such town has paid over all moneys heretofore collected by him and has made a return of nonresident taxes remaining unpaid, and renewed his bond in a penalty twice the amount of the taxes remaining uncollected, a certified copy of which has been delivered to me, 468 Forms. Ordered, That the time for the collection of taxes remaining unpaid in such town is hereby extended until the lst day of March, 19.. Dated this ...... day of ............ 5 Wis: cD, County Treasurer of the County of ........+-- ve Note.— Copy of such order should be delivered to the collector, No 24. Omitted. Formerly table of tax on organization at one-eighth of one per centum. Section 180 now fixes the tax at one-twentieth of one per centum, and the amount can be readily determined. No. 25. Corporation Forms. (Tax Law, §§ 180-189.) Blanks may be procured on application to State Comptroller. No. 26. Petition for Appointment of Appraiser; Estate of Resident Decedent. (Tax Law, § 230.) SURROGATE’S COURT — County or ............. In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. | To the Surrogates’ Court of the County of ..........005 ‘3 The petition of .............. repectfully shows: First. That your petitioner is the 0... ... cc cece cece eee ene e nee en neces decedent, and as such a person interested in the estate of the said decedent. Second, That the said decedent departed this life on the .......... day of i enalatseageon Covers aa > at ..............3 that the said decedent was a resident Of ksi wares sie Third. That letters .............. on the estate of said decedent were, on the...... Cay Of cathe dedsveuaees » issued to your petitioner by the Surro- gates’ Court of the county of ............ , and that h.. post-office address is) siesta. e'scate Forms. 469 Fourth. That, as your petitioner is informed and beli¢ves, the property of said decedent, or some portion thereof or some interest therein is or may be subject to the payment of the tax imposed by the law in relation to taxable transfers of property. Fijth. That all persons who are interested in said estate and who are entitled to notice of all proceedings herein, and their post-office addresses,, are as follows: Comptroller, Albany, N. Y. C0 a Reale wees 8 Ue FO eee 8 RE ER 8 aR We DSO ee we ere é Bee we eee ee as That the above named are of full age and sound mind, except ........... WHEREFORE your petitioner prays that you will designate an appraiser, as provided by law. DATO. biscccsind wreiacarecaperss Petitioner. apie eavoeiaae , being duly sworn, deposes and says: That he is the peti- tioner herein; that he has read the foregoing petition subscribed by h.. and knows the contents thereof; that the same is true to h.. own knowledge, except as to the matters therein stated to be alleged upon information and belief, and as to those matters he believes it to be true. No. 27. Petition for Appointment of Appraiser; Estate of Nonresident Decedent. (Tax Law, § 230.) SURROGATE’S COURT—.......... Country. In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. To the Surrogate’s Court: The petition of .............. respectfully shows: First. That he is the Comptroller of the State of New York. Upon information and belief: Second. That on or about the ........ Gay OF icine ieee oe fo eatee peor ee ; then residing without the State of New York, was seized and possessed ot property in the county of .............. and State of New York subject to taxation under the act in relation to taxable transfers of property to the 470 Forms. ‘value and upward of ten thousand dollars ($10,000), and that on the said Gee Ye day of ............ the said decedent departed this life. Third. That said decedent made a last will and testament, which was there- ‘after and on or about the ...... day of ..........6- , duly admitted to pro- bate by the ............. Court of the county of ........ ...., State of SaaIE SS ewig 8s » by the terms of which said decedent appointed ............ Fourth. That said property, or some part thereof, is subject to the act in relation to taxable transfers of property; that no payment of such tax has been made, and that no proceeding has been brought to fix and determine ‘the same by the representatives of said decedent, although said property has ‘been, or is about to be, removed from the State of New York without the _payment of said tax. That no application for letters, ancillary or otherwise, has been made by ‘the representatives of said decedent in ............ county. Fifth. That all the persons who are interested in said estate and who are -entitled to notice of all proceedings, and their addresses, are as follows: satigohn. ult capenate, Dt leases ac ees aera ow asospauen snap Comptroller, Albany, N. Y. WHEREFORE your petitioner prays for the appointment of some pempeteak ‘person as appraiser, as provided by law. Dated, Atpany, N. Y. Note: Verification same as for resident petition. No. 28. Order Appointing Appraiser. (Tax Law, § 230.) At a Surrogate’s Court, held in and for the County of ........ einai JOG the County Court House in the ............ OF jassaese 5.0 soles , on the ...... day Of 2. sve seas PRESENT: AOns eeie sesicewas 3 Surrogate. In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. On reading and filing the petition of ............ of said decedent, I do hereby, pursuant to the requirement of chapter 62 of the Laws of 1909. direct .....---..55 , Esq., to fix the fair market value of the property which was of the above-named decedent and which is subject to the payment of any tax imposed by article X, chapter 62, Laws of 1909, and the acts amendatory thereof and supplementa: thereto. Forms. 471 No. 29. Oath of Appraiser. (Tax Law, § 230.) SURROGATE’S COURT—............ County, In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. STATE OF NEW YORK, \ 88.2 COUNTY OF. ....0s0.e cee avs Shagnindnana ad , being duly sworn, doth depose and say that he is the ap- praiser appointed in this case by order of Hon. .............. , Surrogate, dated the ...... day Of .cesaass anne , under and in pursuance of article X of the Tax Law, as amended, in relation to taxable transfers, and that he will faithfully and fairly perform the duties of such appraiser, according to the best of his understanding. Sworn to before me, this ae Sas day Of is vous syean comes’ ea tieadss eke ea Oia es r No. 30. Notice of Appraisement. (Tax Law, § 230.) SURROGATE’S COURT — County or .......+. rare; In THE MATTER OF THE TRANSFER TAx Upon THE ESTATE OF ‘ You will please to take notice that, by virtue of an order of Hon. smeaeeween® , surrogate of the county of ............, made and dated the ere day of ............, 190.., and pursuant to provisions of article X, chapter 62 of the Laws of 1909, relating to taxable transfers of property, and 472 Forms. the acts amendatory thereof, I shail on the ...... day of ........05e , 190.., AU ne iheraid o’clock in the ...... noon of that day, at ............ , in the Syatetp seis Svaeeee ach ; proceed to appraise at its fair market value all the property of BOG, ego's hat svere cogent » deceased, late of ............ » passing by h.. last will and testament (or by the intestate laws of the State of New York), which is subject to the payment of the tax imposed by the said act and the acts amendatory thereof. And such of you as are hereby notified as are under the age of twenty-one years, are required to appear by your guardian, if you have one, or if you: have none, to appear and apply for one to be appointed, or in the event of your neglect or failure to do so, a guardian will be appointed by the surro- gate to represent and act for you in the proceeding. Appraiser. No. 31. Subpena of Appraiser. (Tax Law, § 230.) Tue PEorLe or THE STATE or NEw York, GREETING : ‘WE ComMAND YOU, That all business and excuses being laid aside, you and each of you appear and attend at ............ AN, asd eae Rea » in the city Of Se sassee shots ,» on the ...... day Of cissaveia ows 3 LOeay BE ae ds o’elock, in the ...... noon, before the undersigned, heretofore duly designated by the HORS i acsecay cin , surrogate of the county of ............ , under the Trans- fer Tax Acts as appraiser, in a certain proceeding now pending in the Sur- rogate’s Court for the county of ............ , entitled “In the matter of the Transfer Tax upon the estate of ............ » deceased,” to testify what you and each of you may know concerning the estate of the said decedent, on the part of (the Comptroller of the State of New York), and that you bring with you and then and there produce at the time and place aforesaid re re a rr ee rr er ce ee and for failure to attend, you will be deemed guilty of « contempt of court, and liable to pay all loss and damages sustained thereby to the party aggrieved, and forfeit F1rry Do.Lars in addition thereto, WITNESS, .......--.-- » appraiser, at No. ...... gy Saisie eaeiecce aan » in the asd ssnnies ses ees and city of ..........+.+, the ...... day Of ...........+, one thousand nine hundred and .........006 Forms. 473 No. 32. Request to Superintendent of Insurance. ‘(Tax Law, § 231.) CHAMBERS OF THE SuRROGATE’s CouRT, COUNTY OF ............. ; Estate of Deceased. Date of death ...........2.. Dear §1z.— In pursuance of section 231 of the Tax Law, and the acts amendatory thereof and supplemental thereto, you are hereby requested to determine and ascertain the values of the following estates, annuities, and interests: NAME. Age. Legacy or Estate. Value or Amount. Damme mewn eres reser ensfr rece mse esenlesrereessesareseeale ene enaneereseertineeee Pew em reece eres e ree a erent rane ere nels snore nrneneneetarl[enss reer enessesrirsnerere emer eee ree are ene reales eee ere rattles reer ease eretanslee seo sueesseeserfocsenoes Superintendent of the Insurance Department. Yours respectfully, dprerenihatace siginieawes 3 Surrogate. No. 33. Report of Appraiser, (Tax Law, § 2380.) SURROGATE’S COURT — County oF .......-006 : In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF arate es ae Wis wn aS Beenie aan twalpes ; DECEASED. Decedent died ......... , 190.., a legal resident of the county of ......++. and State of ............ 474 Forms. Report oF APPRAISER. Surrogate of ............ County, New York: 1, the undersigned appraiser, who was by an order of the surrogate of Sede Gtes 5 Siaon county, duly made and entered on the ...... day of ......, 190.., directed to appraise the property of said decedent, at its fair market value at the time of the transfer thereof, in pursuance of the laws in relation to taxable transfers of property, DO RESPECTFULLY REPORT: First. That pursuant to chapter 62 of the Laws of 1909, as amended, I duly took and subscribed the oath prescribed by statute, and filed the same as therein provided. Second, That on the ...... WAY. OF c.cncneaciees , 190.., I gave notice by mail, postage prepaid, to such persons, corporations, etc., known to have, or claim an interest in any property of said decedent subject to the payment of any tax imposed by said laws, including the Comptroller of the State of New York (and those persons and corporations named by the surrogate in his said order), of the time and place at which I would appraise said property, a true copy of which notice together with proof of mailing is hereto annexed. That the names of those to whom I mailed such notices, properly addressed, as appears by proof of mailing, are as follows: elie cs satinen atin amnuasaban neon amen State Comptroller, Albany, N. Y. Third. At the time and place in said notice stated, namely, on the ....... Gay Of sasen ccd es » 190.. (and at other and subsequent times and divers places to which these proceedings were regularly adjourned), I appraised all the property, real and personal, of which the said decedent died possessed, and subject to the payment of said transfer tax, at its fair market value at the time of said transfer, as follows, namely; Forms. PERSONAL ESTATE, 475 (It is desired that the appraiser should classify the property in the fol- lowing order:—1, Bonds; 2, Stocks; 3, Bonds and mortgages on Real Estate, Promissory Notes, etc.; 4, Cash in Banks; 5, All other Personal Property.) DESCRIPTION OF PROPERTY, Par value, Fair market value at time of decedent’s death. REAL ESTATE. (If the real estate of decedent passes by will or the Statute of Descent to Persons, or by will to Corporations or Institutions, exempt by said acts, do not appraise the same.) BRIEF DESCRIPTION. Fair market value at time of decedent's death. Total..cccscccccscccsecc teense eens ee renee eent ness eenetnnes A476 Forms. Fourth. I further report that decedent’s estate is subject to the following deductions on account of debts, claims, expenses of administration and com- missions, as follows: DEBT OR CLAIM OF. Nature of same. Amount. Forms. ATT RECAPITULATION, Fifth. Total amount of decedent’s personal estate ..............4. $ Total amount of decedent’s real estate devised to persons, cor- porations or institutions, or passing by the Statute of De- scent to persons, other than such as are exempt by said acts.$ MEO Gall er aac ca, “iy ein eam cratet ee essa Reese hes $ From which debts, expenses of administration, etc., as enumer- ated in the “Fourth” Finding above, are to be deducted, amounting tO . 1. ceeeee es ee eee nena e eee Aes a caea sears $ Leaving the sum Of ......... ccc ee eee $ which is the net estate transferred by testator’s will (or the intestate laws of the State), as follows: in- Vaxun or Property or Inrerest NAMES AND RESIDENCE OF THE TRANSFERRED. PERSONS, CORPORATIONS OR IN-' STITUTIONS RECEIVING ANY PROPERTY, of terest. (absolute or otherwise). Total decedent. trans- To lineals, To all others, ferred, to 1% class. to 5% class. Relation to Nature Total estate transferred to lineals.......0+sceseceesneves $ Total estate transferred to all otherg.,.......2..+506 gies d bial sie elu otaterstd a adeieiapajerainie areas $ Total amount of property transferred. .........c.ceeceeeersces dum ovien sas Sakis eda nee Sith. I further report that all of said persons interested in said estate are of sound mind, and of full age, except, ........ cc eececeseteeeeeeeaees 478 Fors. Seventh. I further report that the following appearances were made before me in this proceeding: CC a ci Eighth, I further report as follows: Name Of, deCedent, sccece cisco seccc aiee na aineie oi 4 ined Oba SIO @ OF REG a alee Hees Date of decedent’s death, ....... cc cece cece cnt e cere tee e ne eee e ne eneeee Decedent was a resident of the ....... OF i capes county of ..........6. State of .......... Decedent left .......... will. Letters: . on the ...... day of .......... , 190.. PRESENT: HOM: qeseerhioeies ‘ Surrogate. In THE MATTER OF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. Upon reading the report of the appraiser, ............ Esq., duly filed herein on the ....... Gay OF? sities swiuieaiy 9, Scher chiss » Wherein it appears that said decedent died on the ....... day of ..... aAaceeee suites 5. Rae » and upon motion of ............ , Attorney for the ............ 5 If IS ORDERED AND ADJUDGED That the cash value of the property referred to in said report, the trans- fer of which is subject to the tax imposed by the act in relation to taxable transfers of property and the tax to which said transfers are liable is as follows: Tax assessed thereon. Cash value of BENEFICIARY. interest. No. 35. Notice of Assessment of Tax by Surrogate. (Tax Law, § 231.) SURROGATE’S COURT—............ County. In THE MATTER OF THE TRANSFER TAX. Upon THE ESTATE OF DECEASED. TO) caine san emer sais You are hereby notified that I have assessed and fixed the cash value of such interest, estate, legacy or property as you and each of you are entitled 480 Forms. to receive from the estate of said ............ , deceased, and the amount of the tax to which the same is liable, under the laws in relation to taxable transfers of property, as follows: P titled t Cash PROPERED, ‘such property. | value. | T8% No. 36. Notice of Appeal to Surrogate (Tax Law, § 232.) SURROGATE’S COURT —............ County. IN THE MATTER OF THE TRANSFER TAX UPON THE ESTATE OF asp gunk laaoba pi sian caitr Wea Re auiocgta yelic meciid h SuaTOeh ; DECEASED. Sirs :— Please take notice that .......... is dissatisfied with the appraisement herein of the property of the said ............ , deceased, and hereby objects to the report of the appraiser filed herein on .............00- «..., and to the order or decree made herein, fixing, assessing and determining the trans- fer tax in respect of the property of the said decedent and entered herein ON. gh ndes eee , and hereby appeals to the Surrogate from the said ap- praisal and said assessment and determination of said tax and from the said order or decree. The grounds upon which said appeal is taken are: Pomme cree ere nrc snaey Altorney fOr ..ececccreee Attorneys for ...scccccese To seeeeeceeeeee Esq, Clerk of the Surrogate’s Court, County. er Forms. 481 No. 37. Order on Appeal. (Tax Law, § 232.) At a Surrogate’s Court, held in and for the County of ............ » at the County Court House, in the ............ SOL sencta seein >on the) 2 eases day of .......... » 190.. PRESENT: Ons. ose a ntiee , IN THE MatTTeR oF THE TRANSFER TAX Upon THE ESTATE OF DECEASED. An appeal having been taken by the .......... from the order fixing tax entered herein on the ...... day of .......... » 190.., upon the report of the appraiser filed herein on the ...... day of .......... » 190.., on the ‘grounds that the ............ was more fully set forth and described in the notice of appeal duly filed herein, .......... And said appeal coming on to be heard, after hearing .......... » Esq., LOF GWE ese genes » Appellant, and ........... » Esq., for the ........... ‘ Respondent. Now, on the motion of .......... , Attorney for the .......... If IS ORDERED AND ADJUDGED That said appeal be and the same hereby in all respects is .... ..... It IS FURTHER ORDERED AND ADJUDGED i cc No. 38. Affidavit to be filed with the petition for Letters of Administration. (Tax Law, § 230.) SURROGATE’S COURT — Atpany County. In THE MATTER OF THE APPLICATION FOR LETTERS OF ADMINISTRATION UPON THE ESTATE OF Ce rd DECEASED, CouUNTY oF ALBANY, 8ss.: i sieGie deuce ce ews aisle signees » being duly sworn, says he is the petitioner herein. That the above-named decedent died on the ........ day of bee sehibus Bie “ON: railroads «0.6 beeeerse sees ae es Ernie ee areas aielaleathiwmiedeveteale.s 87 canals... 1 tere e eee siete we a ated a Heese Hehe Ce elie cde eae ecaees 88 telegraph and telephone companies...... ee isteasseas vances 8B [485] 486 Inpex. Assessment — Continued. PAGE. personal property ............00- erence eee e eran nese eee ee teens 88 of nonresident .............00- a Aaisiniisievecnbvesesd alusdiore eeeueuictiavetane Ae3. 88 valuation. ..... Sulvinle oelaiery hee aise Sale giaherna Sinus Gislane a 89 deduction of debts..........-.... eee sieeeake ess Ahad semeenee 89 omission, effect of........ Mewes UMS MME se TSS ES HEE ESS 89 taxable rents ............... Big ed alone rahe O45 Va a eanp eG uate aed iti 89 special franchise .............. ished Se eidegte tala into didaereaigi Ne win cok Sta 90 state lands in forest preserve...... Meee nee aes dein ore oon eas 90 bank: shaves: o2udeb sice wwe st eweawey se eHReeees Kae shee se ses 91-97 individual banker ...............0. se eee eke edhsaceiere sae es we NES 97 MOLE OF, TO DAK aes onc apne diecnsdiocedees, Chi wveiese aie wctorstgyi hod a taccibe eh sargunoseee 97 reports of corporations, for purpose of...........-...0005 daa SRAd 97 real property of nonresident......... 00.0: c cece cece ence tenet eeene 100 strict compliance necessary......... Keele Sa. MUO Neo Gare esa eS is 101 assessment a8, when occupied.......... cece cece eee e ett e eens . 102 surveys and maps of..... fi suushpod wits aan Sek lea atone: A cnane everett nee .. 102 corporations .......... cuca nie eae aie d dasapilave wisusta Sid Seated ae wee elar ees 102 manner of making up roll..............00005 etnscaile waearsaleta 78, 103 basis of . edads crue epaeeey Segoeker enn Bir aeosictateie a ovege eebalans 104 agent, trustee, guardian or executor..........- eee eee eee eect eee 104 deduction of debts................ a aces Cees ena 105 omitted property ......... Bays cuilecnsac ae Uaioe oreo unin 8 Sathuig see's 8 Rreaaute esas «ee 105 debts owing to nonresidents of United States................0.00- - 106 notice of completion of roll.............00-- Sidhe ls eustnee ton tateterea Suk 108 hearing of complaints...........¢ cee cece cert e eee nee eennnes 110-113 statement required ............ce eee eeeeee SOLD claideee sears LLY attendance personally ..........- sees cece eee eee e nett neces 112 failure to appear........ceeee eevee Neaiat. bet apintaayauiers oeee. 112, 113 correction and verification of roll.......... seca! nes Saseweat hea? oie: a @aeravacd 114 apportionment of valuation of railroads, telegraph, etc., company’s property lying in two or more school districts.................4- 118 of special franchises............-.2005- (tebe ea Gane res AMenas es - 120 valuation by state board........ ahdselacetaicnas qranshe hae Sate ont 120-123 reports to state board........ 6... ec eee cence cette eee e eens 123 hearing before state board.........cseeeeeeeerevees siisfan atau -». 124 review of assessment.........0 se cece eee i Hiwev renee ons ys 125 deduction of local licenses fees, etc.......... cee eee eee eee 127 not to affect other tax......... cece eeee eee ees aienduotode Aceea leva 128 equalization, by board of supervisors........... ened same edhe wesa 129 review by supervisors of, against nonresident owner of rents reserved. 133 correction of errors by supervisors... .......cece eee e eee eee 134, 135 reassessment of property illegally assessed...... Hecke eee S ne ceae: 186 ‘Assessment-roll, in three parts, held valid...... EGR NET Swe iencasiee, LLG number of columns .............. sie Spe Re Ne see eee iecneesa 84 omission of headings of columns............... Baecigns gence stba8 ceeeeee 85 failure to properly arrange columns................. iee@arcetowecs a 85 assessments of persons, descriptions invalidating.............. crore 85 name of owner need not be inserted in New York city.............. 86 Inprx. 487 Assessment-roll — Continued. PAGE. first column to contain names of persons..........ccceceeecsececes 84 persons include corporations..............0.cceecsecceceeeces 85 second column to contain quantity of realty..............ccceeeees 86 modified as to New York city......... 0. ce cee cece eee eaes sonsee 87 third column to contain full value of realty.............cecueecees 87 fourth column to contain value of PerbONAllY oss cesiiss wees ees 88 fifth column to contain value of taxable rents..........0.e.eeeccees 89 sixth column to contain value of special franchise.................. 90 seventh column, value of realty within village..................005 90 eighth column for tax levied..............0c0000 iieeevmaiieas NoGae 90 ninth column for date of payment................ceceeee cece eeeas 90 real property of nonresidents to be in separate part of............. 100 Manner of making up, for corporations..........0...4. o.eee 78, 102-104 notice of completion............0005 area eteiele eopiarineeess d eceiwale sienee aera 108 correction and verification... ........ cece cece cece ee eceeceeseceucs 114 MSSESSOLS? 10RL casa erie cae cic ee eeee mae Re Wate Soe es iecanesenestieve 114, 115 filing of, and notice........... CPR ATT Eeaceee iin tania oul dahon re Shale couse 117 number of copies, to be made........... ccc ceec cece eee e cen eeeeees 117 Gelivery 10: SUPCTVISOR ccs accvayeians Oudwieen sd auesis neduesaseyes aeeee ces 117 correction of errors, by superviSOrS...........00cseeses ei mreteies 134, 141 delivery to collector, by board..........acceeeccceeereecvenseseves 138 Assessors, cannot employ attorney..........ceceecsscccceeuceesscas ». 84 cannot acquire jurisdiction by so deciding............. ccs eee eens 84 May divide: tax districts oj:0yssuicweswaammene'asaunsaqewle sd aeereres 83 ONE CANNOL ASSESS sag sav swaine ewes RU SEG GNSS ERS MEG see - 83 UES ATS: WL TCH a i, ceceteen casio aisatisacraceudisarelBiacevaie siceantue ode GW leuwlas Nelo a - 84 act judicially in determining exemptions.............0.cecceeeeee - 38 GAH GOON: iis ssscs vaio waste cetayisveagysvcnn: eg racei case ia ain y apeaaiuanans Suatdene-aleter 114, 115 substantial compliance sufficient............. eee cece eaee 115 material deviation fatal ........ 0 ccc cece eee eee een ee eees 115 DY? EO: SHERSOLS vice: sa: sue k wscayeletiaveres a Musee Nea aiere aeranig ane wiaaegnla aie 116 time of verification; statute directory...........ccc cc ewe eeeees 118 neglect or omission of duty DY....... cc cece cece see secereseeseecess 118 name to be certified on Toll.......c. cs sce cece cece ener ences 118 B. Baggage-express corporations, gross earning taX........eceerseceenevens 233 Bankers, tax, on forei gy... ic esas: ss eieeivve wassiad 64s asede dears oe awa Ha «+ 239 place of taxation of individual............ eee dee Hann ksaeneeee «-. 80 taxable on invested capital..........sc cece ec eeecse etc wetesecenees 80 manner Of asseSSiNng... 1... 6. . cece cette eee eee e eens sesececees OF Banks, stockholders taxable on shares where bank is located............. 79 discrimination must not be made against United States banks...... 79 what constitutes .. 0. .....ee eee ence tees ve eewleecte tssween 79 basis of assessment of shares is actual value.......... Sia. sheieealerakekens 80 to make reports to ASSESSOTS...... 6... ec eee cece cece eeeeeceerene 91 manner of assessing shares.......... sede wee ceeerceerrercces 92-96 notice of assessment..... bce ei ceis Lcinca ON Ra Ro re Me RR eae Ae Siehaaets 97 488 Inpex. Banks — Continued. PAGE. collection of taxes assessed against stock...... so reeeeseece soceeee 148 tax assessed on stock is lien........... os Vii Oe Lawes Sarna easier 148. remedies for collecting tax against stock..........seecceereeeeneee 148 exempt from tax on capital stock ............ Jhexted Seg ea4 Rew Hw AR 230° Benevolent corporation, property exempt ..........eeee ce ece eee ee eens 46-50 Bible CxeM phos sesedssie ceesornessve.quayaciaa a savas a alee we aeaanfe aa soe s ORES 8S 42 Board of supervisors, equalization by ...........ceeeeee eee e eens 129, 130: judicial character of duty ........ ccc ccc cece ee eee een eeee 130 duty cannot be delegated ......... ccc cece cee ee eee ee eeee 130 what errors are included .......... ccc eee cc erect ee te eeeeene 130 special commissioners may be appointed ............eeee eee 130-132 duties in reference to description of real property of nonresidents.... 132. review by, of assessment against owner of rent reserved............ 133. correction of errors bY ...... cece eee ce tee cence eee eee n ones 134, 141 refunds of illegal taxes 1.0... 0... cece cece eee ete eee e ee enees 135 reassessments of property illegally assessed .............0eeeeeeee 136. Tevy: OF taxis ii 5 ide Bawa leie piace ee saves ES sighs tues eG Seine SM Ny 137 to include county and town charges .......... see e eect en eee 137 delivery of roll to collector ....... 2... cece cece ee ee eee eee eens 138 clerk to deliver statement of certain corporation taxes to treasurer of county . aan behigte anat oppnananorss enka: Da taconenash tess atann. fae: bhihcane Blea ease 140 aggregate saluations to be forwarded to dguiptnanley rosea te ernndn Wiese 140 abstracts of warrants to be furnished county treasurer............. 141 Bonds; Canal, EXCM PL og soca ds aussie dc Moewn a Siew: See eave Eta aow 6 Fre oaace. one 46 retiring, of municipal corporation ..........0 cece cece cee e tenes 46 of collector, liability of sureties ........ 0. ccc cece cece eet e nee 142 Vien OF iiss a Ac erdegies s Abts easleie Wee Ie Nd sled oe E Er eEs MaIR HES 142 satisfaction of collector's « nesicsces snes soetes dene bss Maes Cow OR ees 160 credit to be given certain corporations purchasing state............ 238 Books, exem pti e cas oases wives gise aetig: see manvitars vies ae Grea be Deis WET SR 42 Brokers, certain taxes on, unconstitutional ......... cc cee se ec ecneeeee 3 Burying-ground, family, exempt .........eseeeceenceeeeees oe 45. Cc. Canal corporations, gross earning tax............00.. dba 6 oeeeela Gace 233: Canals; how: assessed): 5.3 aa gegen arciedsciths Ghw teed aoe ges Meee Dea aa 88 Capital, what constitutes employment within state ..............00000 227 Capital stock, meaning of, for taxing purposes............eceeee ee eene 73 theory of taxing «60 a.saa sens soo See eee eae Mow dy ene ee aenae 74 What: 48: ANCHIAED sss. <. ceiea a Gncteree umes 4 Gaede PRMD eee ae 74, 75 evidenéeiof Value gaxeckaina sxe Gewese aig aoe ones ee Raed ee ain yee 715 market value, when considered...........ccee ccc eee ce en er eceeceas 76 franchises not included ........ cece cc cece eee cence eee neat ee nnees 76 debts not included 10... 6... cece cece eee eee tee teen eens 76. exempt property not included .......... ccc cece cece eee e eee eees 17 dividends, when included ......... ccc cece eee eee rece teen teenies 7 assessed value of real estate to be deducted ........seeeeeeceeeeas 7 Invex. 489 PAGE. Cemeteries, exemption ..........ccccccecccccencceccceccencs 45, 47-50, 57 Cemetery corporation, property exempt ............cccccececececeuecs 46-50 Certiorari, to review special franchise assessment ...........-...0.0.00e 125 review of determination of comptroller as to corporation tax........ 248 et COMMON IAW 4 saa sgew.s44des sae s nome ca nova soeubegs beens 366-372 to review assessments, article 13, former act of 1880............... 323 contents of petition ......... ccc cc cence ence eeeenees 323, 328 who may unite in petition .......... 0... cc cc cc cece ee eas 323, 324 parties to proceeding .......... ccc cece cece ence eens cence eens 324 when writ allowable ...........ccccceccececueseucseecceuces 325 when writ not allowable .............. cee ccceeceeeeeeens 325, 326 errors must be raised before tax officers ..............0000000. 327 common-in-law remedy not impaired .............e0cceeeeeeee 329 BNLOWATCE-OF WLIC: a. icises:n anim o.n dessin a0 Shak sale redid ow da en 4 shale swe 329 fime: Of aLOWANGE! 6 sicsis ga -cusis ee Hag geen was 6508 thal oe 330 NOTICE 6 6 Gag es nade cow sea Ve ORE C4 HEE TE Sew oes eens 330 return, where made ........-..ccescccuccecvccsecseeceus 330 does not effect stay ......... ccc cece eee c cece cece ceces 331 POCUIMLO WIE: nce pains oes onus dear Gan ae cules eaaeeeaseeaas 331 proceedings upon return ....... ccc eect ete e cece eects teeneee 331 Teturn not conclusive 2.5 cc sse css nee ssc ced wens ese ee wen ces 333 inequality or overvaluation, facts necessary to establish........ 334 when referee will be appointed ....... papiiea raatioa on alta auto e tes 335 amendment Of Writ 0.0... ccc cece cece cece cee ene eens 335 COSEB 2G. 2 a gitnee ee hess Se eh Oeddleses Sheek ie are os eee dees 335 Appeals gow sea mee vs ved a saws ose ams ome DAMEN Rate ge wade es 336 refund of tax on final order ............ cece cece eee e cece eens 337 Charitable corporation, what property is exempt ................000- 46-50 Cities, limitation of indebtedness ........... ccc cee eee eee cence eens 20 powers to tax may be limited ............. cece eee eee e eee occa 22. reports of exempt property, to state board ..........ecceeeeree fesac- OL Collateral inheritance tax. See Taxable Transfers Tax. Collector, election; vacancy; resignation; bond ............ceeeeeeeee 142 liability of sureties o4.0. sca ss%icne saa sie od eHOa ee Daw 62s oe ee ew E OES 142 notice by, of receipt of roll ...... cece ce eee e eee entree eens 143 notice to nonresidents ........ cece cece cee cece eee teen eee eeeees 143 collection of taxes by, generally ....... ccc cece eect eee tenes 144 distress and. sales sew ss eateacs aseae.esisligns seis eyed ss ataiew gue es 144, 145 is constitutional 2.0... ccc cece cece cece erence ene nesees 147 warrant and roll one process .......ee eee ee teen ee eee eens 145 authority is special 1.0... .. cece cee eect e eect eect nee enes 145 execution of warrant after return day .......eeececeeeceeeeee 146 when collector is protected by warrant .........0seeceeeeeenee 146 when not protected 0... ... ccc cece cece teen e tener teenie eeres 146 proceeding iS in TEM 1... . cece e cece eee cette renee neneees 146 what property may be seized ........eeeeeeeeeere eer ceeeeeeee 147 possession by husband or wife ..........-. cess cece eer ee anes 147 interest of tenant in COMMON.......csecc eee es eee eeereenere .. 147 490 Inpex. Collector — Continued. Collection of taxes by — Continued. PAGE. rolling stock may be seized .........cccsccescccccsccecccssens 147 money in bank may be seized ..... smh Pa SAMemib neste tees aoa LAE sale, must be public ............-00.000e susan gra Sree wlarevelvace"aannc 148 lien of tax under warrant ............. F cialeite wravausetne, 9 wielaarnauastiece yas 148 POplevin Dy" ys: a6 cvs sees oa RUG ee ees SiGieng sible Cw aa ee ee eee 148 collection of taxes against stock in bank ..............eeeeeeeeeee 148 against telegraph, telephone, etc., lines ..........eeseeeeee wees 151 on rents reserved ........ 0. cece cece e cece eens anbeaite dbase vere lares 151 on debts owing to nonresidents of United States........... 152, 153 payment to, of taxes on part of lot ............... douse ie Se Ataanees 154 FOCS: 2 spe ks oi dads sc cls ead oslo so woes deeGeh esha Meee se Hea eees 154 return of unpaid taxes ..... Hee a cantee 6 saeinn ea Hho ie Oat ah anes 155 return, when collection has been enjoined ...........eceeeeeeeeees 157 payment by, of money collected ..........ceeeeeeeceeenees siewnay LOL extension of time for collection .......... cece cceeeeeceeeereteeeee 157 satisfaction of bond ........ cc ccc cece cece cece eee e eee eeeeeres 160 appointment in case of vacancy ......... cece cece eee eee eee arlene tien 158 when sheriff shall execute Warrant ........ ccs ceeeeeeeeeeaneee «.- 159 losses by default of, liability for .......... ce. cee eee eee Sup fo aalenenaesace 164 receipts for taxes to be given by ............ Sake yeeoaaete oe 165: return by, of unpaid nonresident taxes ............. wiavgladeare eee Ss 166 refusal to pay over taxes, power of county court.........eeeeee.22. 343 Collection. See Collector; Taxes, Commerce, state not to interfere with interstate ..... Soames cena ean ak Complaints, notice of hearing ...............005. a sienarsreats Buen arate tna 110 statement to be filed, under oath ....... siete sisi wa eso Daddies 110 attorney or agent may make ........cc cece cress eenennces ... Lil refusal to subscribe ............cce cee eens Sais SAihne. yh eats AES 112 waiwer Of SWOIN 1... .. cece eee cee eee eee wiigacee pansy ara gaondha ei Stays Ill WAIVER OF CENECE AM, cuvsciiss. es wcnealg & piPlake Sa a ela y Slo oeiael ge tenese 89. oe 112 CONCIUBSIVENCSS' OF svicaseataisiare’s Inierass Sl etbigiaty Sayre Gases gold eee lll attendance personally may tbe required ............ ccc eee scenes 110, 112 effect of failure to appear .............eeeeaee sents wanes STE 112 Warden Of ProOks ois ssigise oie. dew aretenae nica eeesccaneaseet es alent SaGigea ss Bole ues eI 112 inequality as ground of reduction ............ cc cece een erences 112 effect of request for relief from entire assessment ........-....+6-- 112 Comptroller, power to examine into affairs of corporation.............. 244 Comdemnation proceedings, award in, is taxable ...........-. iveetecaia 8S. Congress, power to lay and collect duties ............. Sieuess dhe oe use wir ok power to borrow money ............-04- sind dade g lesa (BH aca pra Lealaunsaileye are 1 embraces necesSary POWETS 20... . ees e cece eee cee e eee e teenies 1 power to regulate commerce ........ 6... cee eee et eee eee nee e eee 1 Contracts, tax laws impairing obligation ............ cece cece tence eee 6-9 Co-operative life association assessments, exempt............00ceeee eee 53 Co-operative loan association accumulations, exempt .............eeeue 53 Corporations, capital stock liable to local taxation ...... sheets o eebas creee 73 meaning of capital stock ............ce cee eee eeee weiss. 8S theory of taxing .........ssseseeesesesetesetetseseesssetes Uh Corporations — Continued. PACE. What: As: Grilled. ase. wm eimie die sa exo -aiscaceis a aesad cave Suevecaverevavsuace aa antvals 74, 75 evidence: Of VAlUG jociccwedndia uelnie spans ebbaeeoaued Henan name 75 Statement Of OMGeR cc icaca packs weue Oa puEies amie eee e nee < 75 market value may be considered ..........-. 02sec ee ee eeeeeees 76 franchises not included ............ Seca ae Rise ler oatanetcexe fevaoedenty Evauntnean 76 CODES NOL ANOLE”, sisicc scavshs asa: snanaleradetp.asd ore erane iniei@cbua eaenorely waded wai 76 exempt property not included ........... 0. cee e eect eee enee 17 dividends, when included .......... ccc cece eee ee eee eee eeaee 77 value of real estate to be deducted ............... cee eee e eee i7 PACE OF - CARA CL OM cc snug ass ansestars Sponjadbacacavauped: aca landieniera dies a aides amewhl'e te veces 72 principal office, where located ......... cece cece eee ec cette eens 72 how: assessed) co si.) oe aeine aur ecnduses Gasine neds Ree geaeEs ete 102 manner of making up roll 1.0... 0... ccc eeee 103 Hasis: Of BSSESSTHONE: aaa s scelee se soins tase ea wlag dose maine ecnauaddece was 104 Tefusal of treasurer to answer questions ............ cece eee eee 104 reports tO ASSCSSOTS «anges sare areescrs new eeseewR ei Sma kee TERT eTs 97, 98 LALIT: TO: TMA EY wee ieee crstipua ow gpanace,taasmuaiaael & 019 Silene Fea avennee ahd Sueuiue: acd Seas 98 Sect: OF oe. se. siwesisiaw aoaacs waged wins awe HOGG AN eUN NENA eM 98 penalty for failure to make.......... cc cece eee eect eee ences 99 eannot be mandamused to make........ 0. cece cece cece eee eee 99 county clerks to furnish data respecting, to assessors..............- 99 organization tax . ........ cece eee cere renee rece eee eee tee eeeee 215 certificate not to be filed until paid.......... ee cece cee ee nee 216 in case of consolidation; only on CXCESS...... cece cece ee ee eee 216 reincorporation does not subject to.........eceeeeceeecereeeee 216 license tax on foreign corporationS............ceeeceeee cece en enes 217 actions not to be maintained unless paid..............e2e00e- 217 but may be maintained, if subsequently paid.............+.... 219 dividend or franchise tax ........ cece eee e cece eee eneeeeees 220 rate and computation .......... cece cece reece eter e eee eenenee 220 applies to foreign corporations. .........+e. sees sees ee eeeeeee 220 act constitutional . 2... ccc cece cece ee ee eer e ene eeee ee eneees 222 based on capital employed here.........--eseeeee eee ee eee eee 223 average capital should be taken. ........seeeee ce eeee ee eeecens 223 actual and not par value........ eee cece eee te eee cee eee teen eee 223 tax on foreign corporation solely on business............-...-- 223 good-will may be included.........-.-. esses eee e teen neeeues 224 patent rights and copyrights may be included...............-. 224 money merely invested not included..............eeseeeee vee 225 foreign corporation must do business and employ capital....... 226 basis of tax cannot exceed capital.......... ee cece eee e ee eens 226 United States securities may be included..............00seee0s 226 sales by sample does not constitute doing business and employ- ing capital 2... e eee eee eee nee es 227 nor by a commission merchant........-... 0. +e see e ee eee eens 227 maintaining an office merely is not an employment of capital.... 227 corporation engaged in interstate commerce subject to tax...... 227 stock and bonds, when included............seceeeeeseeececons 228 4992 InDEx. Corporations — Continued. Dividend or franchise tax — Continued. PAGE. surplus of foreign corporation merely invested in real estate is not capital stock employed here.................2-.0000- 229 capital of domestic company invested in unproductive prop- erty mot taxable:...c.. sist ogeseso eden ya qo yew eae eeage at oe 229 a corporation becoming a special partner here employs capital.. 229 capital of domestic company invested in real estate in another Slab: 2 er ah nea aues coma? aminaceto wea ene En ee ara enaee eu. Ss 230 tax, how computed ....... cc cece ce ee cece ee eeernces aa ais Roi a 230 limitation of actions for taxX........ 0. ccc eee e cece ee ee eens 230, 253 corporations exempt from .......... 0. cece cece eee cee eee 230 manufacturing corporations exempt, if 40 per cent. of capital EMDLO Ve de ashe eces ce hae wacintaag a ninuars 4 Doane e aoe mapa aeaiarwas 230, 231 what are and what are not manufacturing corporations. .231, 232 gross earning tax on transportation and transmission corporations.. 233 gross earnings defined ........ 0... c ese e cece teen ene e et eens 233 constitutionality of law ........ cece ee cece eee eee ee eens 233 railroad with mere terminal facilities not liable............... 233. but is liable for cab service........ 00... ccc c eee tee cece eee 234 not liable for receipts for carrying mail..................000. 234 liable for express freights.......... 0... ccc cece serene se eneee 234 not liable for storage of interstate freight.................... 234 gross earning and dividend tax on elevated or surface railroads..... 234. gross earning and dividend tax on water-works, gas, electric, light- ing, and power corporations .......... 0... ee cece eee eee nee eeee 235 gross premium tax on insurance corporations.......... Gnas 6 ones 235. PREMIUMS: CEANEM yn) rand nee ova enWsd Aten Aeuiama Re Rae 237 refunded premiums not subject ...... 00... cece eee e ee eee eeee 237° premiums paid for reinsurance cannot be deducted............. 237 expenses of insurance department paid by insurance companies...... 237 reciprocal requirements of insurance companies................... 237 taxation of foreign insurance companieS................ ee ee ee eeee 237 fire department tax to be paid by insurance corporations........... 237 franchise tax on trust companies ............. cee eee eet eee 237 franchise tax on savings bankS............. cece eee eee cee e ee eeeee 238 tax: on foreign bankers) 2.25. .seceanysag ees a sine d <4 caw eeu sees Fenn 239 credit to be given for purchase of state bonds..................... 238 reports of corporations subject to state tax...............000-. 240-244 value of stock to be appraised............ 0... cee eee eee anions irae 244 presumption of correctness of comptroller’s decision........... 243. comptroller is ASSESSOY 2.6... ccc eee eee rene eeerenees 243 APPUAISAl wow 4 ages creed eas wed PSG Yas eared Ae reat eae 243 further requirements as to reports .............. cece cece eee 244 powers of comptroller to examine into affairs of corporation...... ro. 244 notice of statement of tax; interest ........... 0c cece eevee eee nees 245 payment; penalty 2 2... cece eee e eee ee eee ee as bewe¥ Cees 245 revision and readjustment of accounts by comptroller.............. 247 eredit may be transferred .............. 0.2 eee Veo taseseewen VE appropriation necessary for refund.......... sence mececccccene 248 Inpex. 493 Corporations — Continued. revision and readjustment of — Continued. PAGE. increase of assessment not authorized ........ te eeeeeececeeees 248 review by certiorari................. eve e tenn cece rece es 248, 249 warrant for collection of taxes............ ccc c cece ceeccaee senses 249 information to comptroller of delinquent corporations.............. 250 actions for recovery of taxeS................005 sh RS Great os gates ara 251 interest not allowed as damages..............cccseceeeccecees 252 forfeiture of charter of delinquents.............00.ccccecececucece 252 reports of new corporations to comptroller by secretary of state.... 252 exemption from other state taxation. ...........c.cceeecneeececaes 252 application of taxes.... 0.0... . cece cece cece eee Hewes eerste 253 See Assessment; Assessment-roll. County, limitation of indebtedness. ......... 0.00. ccccueeececceccenecs 20 County treasurer, defined........ SRG attain e apy peeuee oan aes caceiesetec 30 sales of unpaid taxes............... cece eee Sareiep oat gee eau 200-208 Credit of state, county, city, or town not to be PIVEDS + ga vex genes eevee 19 Cruelty corporation, property exempt..... ea Rea ee EGER seceeeeee. 46-50 D. Debts, limitation of state................00% 6 ig ava la de ah sorta 2d ere kode ae 18 due to residents, taxable...... 0.0.0... cece cece ccceeccecueeeuns ae. D4 due to nonresidents by residents..... Dantas: deh 8.9 4 Greheudye PO Oe Sag eaten . 35 owing to nonresidents of United States, how assessed............... 106 collection of taxes on debts owing to nonresidents of United States... 152 deduction-of sic sae oceee. da raetica Bones sees ev neha Dhaene 88, 89 provision for deduction applies to corporations.................... 89 of corporation to be deducted............ 0. cece eee ewes eeeee 76, 77 deduction not allowed for fraudulent...........-. ccc ce eeeceeeeues 60 Deduction, not allowed for fraudulent debts.............ccceceeecececs - 60 not allowed for indirect liability as surety, ete............... eeesee 60 allowed to nonresident............... 0000s Saiasenainses Deiat ... 62, 63 Descriptions, invalidating assessments..............csee eee eee ei natant 85 Distress and sale. See Collector; Taxes. Dividends, when included in assessment of capital stock................ 17 Doing business, what constitutes.......... 00. cee eee ee ee eee eens 60, 226, 227 Drummers, taxes on, certain, unconstitutional...... sicleie lady wave OR Gane ee; Domicile. See Residence. Due process of law, decisions under United States constitution...... 10, 11 decisions under state constitution...............0. cece wees 15, 16 E. Educational corporation, property exempt............. ss eee eee eee 46-50 Electric corporations, gross earning tax.............eeeeeee Bran eraneaaey ieee 235 reports to state comptroller...... 0.0... cc sc cee tree eee tere eens 241 exempt from capital stock tax................5 CRELNES ETT ERS «-. 230 Elevated railroad, not operated by steam, exempt from capital es tax.. 230 gross earning and dividend tax........ 0... cece cece eects 234 reports to state comptroller.............+e.00-- gmat as pipes take Seopa 240 Equalization, by board of supervisors.......... 6. cece cece eee ences 129 special commissioners may be appointed.............--. se cece eens 130 See Board of Supervisors; State Board of Equalization. 494 Inprx. PAGE. Equal protection, clause of United States constitution as affecting tax AWS: pois saw chun Naw diokG ere Pree eee re er ee . U-14 classification by states, constitutional...... ans Kad Ae SR Ealee ee ee woe Jt Must: be reasonableiies sc%-cecisso8 sae vs Scab ree eee a ME See Ae 14 Equity, tax proceedings in......... ec cee cece eee ene c ene teens 372-375. Execution, property exempt from, also exempt from taxation............ 40 Executor, of resident, assessment of....... Ssh e eh tathiess ae atta ties dapat 65, 66 how. assessed: cg acca sys deep eres eae ee wee iees wee teem seaweed 104 when may deduct debts......... 0... cece cece eee reer e nee eee 105. assessment of one, of four....... Bdicburs Oe Manan Caine: RM ONO AE Aah eae 105. not to be assessed unless property is received...........00. cece eens 105. assessment of “estate” erroneous.............5 ie Teeter ee ta was es 105. Exemptions, repeal of, as affecting contracts.............0.-ceeee eee ee 6-9: special, unconstitutional ............... scenes Ss oe vaucc. sr ekesayaeece 16 goods in original packages... ........... ccc ese ceeeeeecessenseees 3 legislative power, aS tO... ... cece ce ee cee cette ete e nee eeenee sereee 28 from taxation; do not include assessments...... die ORES LSE Wade . 388 MOL: PYOSUMMED! 23, Lacwhea ree shed oacsciscesberaeArape ee Meeans cea 4 OMe othe secees 37 not transferable .......... 00... ce eeu sara oisvasevens eras abso rent a sbareuauecs . 387 policy of law should be considered........... itn evaualatecn cate Guede tags 37 may be: conditional: 3:6 succigune aaceidwtis so pedehes caine cere awe eee age 37 assessors act judicially in determining................ ccc eee eeeee 38 reports of, to state board... .. 6... cece cee eect eee e eee ne neces 81 of corporations paying state franchise tax, from other taxes for state PUPPOSES 0.6 ee ee ened EN OOS Ba Rane eed ee Wawa e Sear Ooe 252: generally 2... cece cece eect en eeees Sgemarnns Sharh as helena late Sets 37, 38 property of United Statese ccc cies esuanuneeaieswies sade rsaius eens 38 property of state...... Taga gree Da awed a REM SOS SESE OES Se ererges aad 38. Tndiant Tamde io. %s- ie. secs x Aaeuersaliovens Sasa ease 9 ny siecanes Bis War GW Gari ab oie ahaa doe 40 _-Property of municipal corporation..........:seseeeeee eee e ences 38 property exempt from execution............. cece eeeee eect eee eeee 40. spinning: wheels 4.6 4: eels ce wsiens soda en cenes ed seek oe eames 445 42. Weavings: lOOMS)...:s sed ecasisinw ie ves y as Stee OO A idle Oa Bhi ea tes Bell 42 BEOVES sa. sacs a aw pons sh -aonpesd ova assnee Ye aaeel tence. Soace Spores SeaYaceneuel jh Svaneas: alia avouada. gai 42. Bibles. 6 seaweed Rae eles We eae Gale TS erg wGle ads Dateien Se ET 42 family: pictinesacciy cad ess ¥ was SW gs wie steko des BRIG Ma Hae eae iS 42. school. boOokSsss ordogpanbadra diene ie Bie avedlararac ce 53. hospital] corporations .........-....eeeeeeees {cape iewive cneate 26 COIMCLETICS! ¢. 5-4 ws. & cheer dalee bo Sek eee ewes sisga'e eames 46-50, 57 plank-road or turnpike..............eeeeeees eet eer ee 57 soldiers’ monument association............eeeeeeeeeees iB oa HaesOaNS sda 46. securities of United States...... 00... cece cece escent eee teen eens 58 of certain corporation from franchise tax..............-eeeeeeeee 230 of personal property of corporations paying franchise tax.......... 252 from inheritance tax........... cece cece cece nee e ence cena nee 263, 267 statement of exempt property in cities to be made and published.... 81 Exports, duties on, prohibited... 0.0.0... 0c ccc ee cece etre teen nent nes 9 Ex post facto laws............-.0e see eeee ace ead ee rere $e4 ping es eve 6 Express companies, gross earning tax...........eeseeeeee ere eee eeeee 233 F. Fees of collector... 0.2.2.0 0 0. cece cece c eee ee ee eens 4 iif’ vd Wee os nes 154 Ferry corporations, gross earning tax..........+eeesee- satel ea Bidet opens 233 Fire departments, premium tax on insurance corporations.............. 237 Firemen, real property of volunteer association exempt........+...2+.5 50 496 Invex. PAGE. Firm, manner of assessing nonresident.......... See anna eoeeRere sas) OB Fixtures, when taxable as land............cceee eee eueae shiners ge ueiee oats 33 Foreign bankers, reports to state comptroller...... surges eos ee eee 239 Foreign corporations, power of state to exact license fee................ 14 license tax: Os ss nit ccs ec dig wed see etvs ch gee eases Vea a ee meee 217 to be subject to franchise tax must do business and employ capital.. 218 See Corporations. Forest preserve, state lands in, manner of assessing..............0005 90 Franchises, not included in value of capital stock................00eeee 76 not; real property 024 24ns0y saaes esas Miia se Mw Red wie eie els cesunc Oe d 31 special, defined . ...........0. 00 aires Dimuans Bee RL are Biecoaats. bsshin race 30, 33 Franchise tax. See Corporations. Furniture, exempt....... 0.00. ccceee eevee seapunend Oh Swany ee See mge eZ G. Gas corporations, QrOss earning tax..... cc. ce cee s seve eeeene coswvalaleverde 235 reports to state comptroller.................05- EAs e STN eee ERS 241 exer-pt from capital stock tax.......ceccc cece eee ere cree ee eee 230 ‘Grievance day, essential to tax law..... aca a Site a lalatere’s eo ikea 16 Grievances. See Complaints. Guardian, how assessed.............-.0- eupscoeveveceuetes tase oaecany saa aaeilee eee 65, 104 H. Hospital corporation, property exempt..... sila aie, ¢ SSeye lore wee aleve ata g y otin 46-50 ‘Householder, defined............... are sayalessin woe ustatsve seteaureg ide Sie asa wae 41 certain property of, exempt........ec cece cee een e tere nec eeaes 41, 42 Imports, duties on, prohibited........... soe e STARE H4 SNE eeR A ata 9 Indian lands, exempt...........eceeeeeeeeee PSiec ec esese es Siendio, names paises 40 Individual banker. See Banker. Inheritance tax. See Taxable Transfers Tax. Inspection fees, constitutional.............ccce eee eee eee eens Sees 9 Insurance, premiums unearned, exempt................+... poms adie 53 Insurance corporations, assessment of capital................. sip Sra auesatees 78 OPOM TUN. TAK yes se asd tvan tet dag seSsa Rating saverare ba Guba bine auiace 45% a UNiaie an a WEES 235 payment of expenses of examinations..............0. cece eee eeeeee 237 Of CepaxrtMeNnt sc 6 cide pies Pegg eas ioa sy SEA Hee Ree ve eoMEw 237 reciprocal requirements. «66 6 sae cscedvcs sev see venss babes se bens 237 taxation, of foreign cess coves sss tases seek devi des 14d ese ee es 237 fire department tax, including New York city..................4. 237 reports to state comptroller......... 00... cece eect eee teeter eee 241 exempt from tax on capital stock......... cece cee eee eee eres 230 Interstate commerce, state cannot interfere with..... Husads Wings s waeas 1 taxes on receipts from interstate business........... ee ee 2 WAG ARE CAXCS OMe ctecccideie:4 Guar veardesuacd BY Sesnen or de dvaueere & arote bara wwe eis 4, 5 state may apportion taxes..............eeeee o8 nets PigntihewDyans ++..5, 6 J. Jurisdiction, state not to interfere with interstate commerce.......... 1 3 power of state limited to property within..................e eee 3, 4 state may apportion taxes on corporations doing interstate DUSINGSS S48 dew, Sue pa a OE ee She Hea ee pee ee 5, 6 Land, defined... ..... diate W Geis iel cee atgoalen stoe wine nen ee eGaUn ed nen coat 30 See Real Property. Laundry corporation, exempt from capital stock tax, if 40 per cent. of Capital, Within States sc nccoasevnins cide es esis ON ow ad tba eta eg 230 Tiaws repedled) sas) sae Venue vowing eae wis oalex 36 Seiwa wal se eatuaiesled gee 346 Levy; when Made... soc0snevssauevssaie es sienes eek Sia ees taken ee wale 137 manner Of Making......... ccc ewe cece cee e eee rene teers eteeeene 137 Library corporation, property exempt............. cece ere cee cree eens 46-50 Life insurance corporations, certain, exempt on personalty.............. 55 Lot divisions, abandonment of.......... cece ec ce eee e cere cette eenees 119 M. Machinery, when taxable as land............ccceeeeee ccc e ee eeens 32, 87 Mandamus, proceedings by Writ of......... ccc cee eee cece eect ene eeees 375 Manufacturing corporation, exempt from capital stock tax if 40 per cent. of capital employed within state....... 0... cece cece eee 230 What Are a sos, weesosy wae tes de to Meets ieee es a hee eoew eee. 231 WHAT; ATE Ob: sins in tse a ea es See ENS ER eae OE Sa ee a 232 Marine insurance corporation, exemption of reinsurance premiums...... 56 Medical society, exemption of property..........c ccc ce eee e eee eens .. 55 Military pay; CX€MPts sss oa gerd cog sods da siews sages ee euwa ees HEE ee met 44 Mining corporation, exempt from capital stock tax if 40 per cent. of capital employed within state........ ccc cece eee cet e nee e een ee nees 230 Minister, property exempt to $1,500. ....... cece cece cece reece eee enene 51 Missionary corporation, property exempt...........e cece eee eceeeees 46-50 Mortgages, subject to recording tax, defined.......... cee eee eee ee eee 299 exempt from local taxation ...... cece see cece cree eee en ne eeeneee 300 but mot otherwise ........ ec cee eee e eee eee e eee ene e ene eeee 300 amount Of tax ON... . ccc cece eee cen cen n ee etter eer eeen cee 301 optional tax on prior mortgages.......--.... ss ee eee e eee erbesraxacouen’ 301 supplemental mortgages taxable ..........+++eeeeeeeee Hae SVS eee 302 for indefinite amounts or contract obligations............. ep havea $9 302 when tax is payable ....... 0. cece eee e eect eee eee ee eneeees 304 effect of nonpayment ........ cc cece cece ee cece eee cece eee nees +. 304 trust mortgages, time and manner of payment of property in more than one county or State, apportionment tax.............+. 305 by state board 2... .. cece cece eee eee eee eee eee eneeeene 307 payment over and distribution of tax.........sseeeeeeeeeeeeeeeeee 310 one-half goes to localities.......... 6. cece ee cette eee e eee eens 310 expenses of OfficeTS.... 0. see cece cece cece teen nen e ee eeeeees sees B12 supervisory power of state board of tax commissioners............. 312 tax on prior advance mortgages...........ceeeeee cece eeneeneeeee 313 tax, & Liem. ..e cece ee cece ee ence eee ese neeees re ea 315 collection of tax in case of nonpayment.........-..eeeeeeeeeeeeers 316 recovery against trust mortgagee........-..eee ree eee rset ener eeees 317 Municipal corporation, property not subject to special franchise tax.... 31 property outside of, taxable...... i aialea ache ee KER aes eee ARerEe EE 38, 39 property of, within corporation, exempt.......... Be er 38 498 InpDEx. N. PAGE. National banks, authority for taxing shares......... $005 Slew v Bees oa: ei0 79 must not be discriminated against .......... a Spd wie ties sudisce stsneteeyehe 79 Navigation corporations, gross earning taX..........sseeeeee cree eees 233: New York, deficiencies, amount to be included in annual estimate...... 392: aggregate amount apportioned to be certified to board of aldermen ONG, TAISEO) Buse sc ewcia teats sh eve Kans laneiacdeeneiel so Sree be ce saaea meneleaiaw 892: levying: Taxes oo. 5 sienltisien sd) cares ae mwas earewe ae pibahiy se shselaca be ayelee aes 892 department of taxes, one of city departments..............0ee-00-- 394 how composed 4. seve nese snsed se deeWweceiwe ne seas Hes Hs as B94 terms of commissioners .......... ccc eece cere erect eee e cence 394 SAA VIOS® (a3 7 sails, hasetia Mayas Seb dned eats eusce om Deeana aa aaa Hiveee eas 394 devolution Of power .........c cece cece eee erent ween eeeeane 395. deputy commissioners; salaries, terms.............000-05 eeeee 395: appointment of deputies in boroughs.............ece cece ee eee 395. duties of deputies in assessing property.............ceeeeeeee 39 offices in boroughs 64 si seu vce dead cs seta tae ss sees 8 aeeR oe. 397 surveyor may be employed by........ ccc ceees secs eee en eves 398. annual record to be kept by............... iacal 9 at avsuare 5 asacas/e Sr axe 398. éANI GH oy tne a nratwe Gen Saale ea oaahean Naaen wean hee 417 assessment of property, duties of deputy commissioners............ 396. annual record: OF eieis:32yaie vedo ally celle Pea WOE ed oi hed ewer eae 398. how long to be open to inspection............ cece eee ee eee .. 399 apportionment of assessments after second Monday of January.. 400: annual record of corporate assessment...... Pissing GOR Sad ieee Soke 401 WHETE TED E 2. otra (asecater daa neice even isial ame avleganseaede Ke S oach sea acai 401 assessed valuation of personal property; how to be entered..... 401 adding names and property to rolls............. ccc cee ee ceene 402° application for correction of assessment...............eceeees 402: when assessed valuation may be increased or diminished........ 404 power of the board to remit or reduce a tax...........eseeeees 405. application for revision and cancellation of assessment in the several boroughs when and how made..............20.ee0008 406. deputy tax commissioners to make up aggregate amount of as- sessed valuation in the boroughs.........c.. ce ccceseeeeeeee 407 CXEMPLIONS ¢ & oieiccsmewcey wes cas ae de ees oe ewe reas ameee 409-415. assessment on land used as reServoirs............ eee ee eve eee 392 certiorari to review action of commissioners.................. 415. CORTECUION Ol TOU: ces ascuiuss crs Gedverg Seeseigulaa daar’ Siig eves. gies eeend-e 5 aud 415 when assessment-rolls to be made and delivered to the board of SIGETIMEN: p< Aajbeics cawiguie rome ne a ming oS peer ER el ereOde 8 gh dle Seas 416. assessment-roll to remain in custody of board of aldermen...... 417 duties of board of aldermen respecting.............e.eeeee 418 penalty for neglect ........ ccc eee cece eee tence ec eeeee 419 corrected rolls to be delivered to receiver...........eseeeeeeere 418 collection of taxes, where taxes due and payable.............eeeeee 419 receiver of taxes to give public notice.............eeeeeceeeee 419 rebate for prompt payment ........ ccc cece eee en ereoes woes 420 interest on unpaid taxeS ......ceseeeerenrercncsncccesvences 420: InpEx. 499 New York, deficiencies —— Continued Collection of taxes — Continued PAGE. duty of receiver where taxes remain unpaid on the lst of Novem- ber following the delivery of assessments and warrants........ 421 notification bureau; when owner is entitled to notice of local ASSESS OM Gay 155 5-5 50 sarang odssenieh mya ns aN aS ala NONE Enda ord rahe era ory 434 public notice to be given by receiver after December Ist in each YOAT os: euice vegies wal sesenuie Reese ee eee tas edanaa coeeee 421 undivided parts of taxes; payment of..........ecceeeeeeecces 421 corporations; tax for, how collected .............. ovesly ions tose asia 422 daily statement of taxes received to be rendered to chamber- lain ....... Sidiehdintai wer eeean Givens sane Meee a awe Yatra 422 receiver’s account of taxes received; how to be kept............ 423 penalty for failure to report to chamberlain.................. 423 provision in case of sickness...........2-..000 ss ieonarensig vice, E24 collection of unpaid personal taxes by distress and sale......... 424 may add cost of distress and sale............... eee cece 426 sale to be advertised ..... shew seeweele es a aseie STA Gages ecoe 426 disposition of surplus ............ 0. cece cece eee e eee eee 426 ease to be sent to corporation counsel..........0.ecoeee eee 426 duties of corporation counsel............. 0s eee eee seen eee 426 court to dismiss proceedings if satisfied that taxes on personal property cannot be paid ...... aaa anti a SSIs nh da eeare War es 427 counsel to keep register, etc............0000. B sacctunds sthaeuaiows eee 427 receiver, when may sue for personal taxeS............00020005 428 unpaid taxes and assessments, levied prior to January 1, 1898; special provision ........ Siete Scahivena ae wistw ay Rates ge eauie 429 unpaid assessments for ipeall Scapeawenion ss generally....... 429, 430 eancellation of taxes, assessments and water rents............0005 391 sale of tax liens for taxes, assessments and water rates............ 430 when taxes and water rents to be liens........... bs icdyaatevereheneiiths 430 comptroller to publish notice of confirmation of assessments.... 431 interest to be charged on unpaid assessments...............+5: 432 BALE) 6, is: evarsuoieerereoeaciorats TAD Keene Aes Ween eS ee EOeS 432 apportionment of assessment ..........0620eeee Siva everetecnenn Oe 433 separate water accounts for each Ward...........ceeeeeeeeenee 433 penalty for wasting water ......--....esee eee eee ee eeee eeeee 433 return of arrears Of tax€S.........: cece ee eee eee e ee ee eens 434 division of notification ot assessment........... i a hneoutaarate ists 434 notification of taxpayer .....0. es eee cere eee eee cent en eeeee 434 water rents to be included in assessment-rolls..............0+- 436 arrears to be provided for.........eeceerceerre erro neces wees. 436 bills for taxes to SNOW ATTEATS........ eee e eee iGuaietaacisreene’s 436 sale of tax liens; proceedingS............sceerecce errr ceneees 437 postponement . ....-.eeeee abu meaiteinaterevaaa iis ionese ceases aioe 439 to be conducted by collector of assessments and arrears.... 439 transfers of tax liens ....... arcs uted owe anciere’s odesiog en senses 440 record Of . 2 cccnscvecsccssresssaseuece Suaveletel ewrene « Savers 44) rights of purchaser of tax lien............ sees ese eee eee e eee 442 discharge of tax lien ......---e:eeeee eiSinacepaiessny bcaucsobeesdteiaa eens 443 exemption of tax lien from taxation. whisae:prdvenb'ie orgndbiacsia aveione coves 444 500 InpEx. New York, deficiencies — Continued Sale of tax liens for taxes — Continued PAGE. foreclosure of tax lien ................4.- sesame seweee aicies « G44, pleading transfer of tax lien ..........0eeeeeseeeees semeicag 446 judgment upon tax lien ....... Br A eyrcetra ecaesN ce tie Micunsverencen es eeccer 445 judgment of foreclosure of tax lien............-.eeeee Seisoaus as 446 CHOU OF ob: pss ienaieele skies wawenans OV ekoasaieda aeee4s 446 BUIP]US +: sissies ae sire bee Seine G 3.38 ead oo ae siete dS eunihen, shave 446 foreclosed tax lien not arreargs...........+.-005- fs ahiydie 6 exten yes 447 procedure when no bid for tax lien is received......... santo tig AAT reimpursement for defective tax liens or transfers..... B dwiout aa 448 when a part only is defective............-.eeeeeeee soeeee 449 owners may question transfers of tax liens.................4. 449 corporation counsel to represent the city............. ccc e eens 450 defective or invalid transfer of tax lien...............e00eeeee 452 lost transfer of tax lien..........0.. cece eeee ieee sa onts Mat 452 bills of arrears to be furnished when requested..............-. 453 fees for searches ...... bieseatstyete aceyewaves dunaiale hey atelanel sare eneanavess 453 affidavit of publication of necessary notices......... dsreke ciara ate 453 publication valuations of real estate ..... ib oars eae tiaisiaretaescels:s a8 454 certiorari to review action of tax commissioners....... é mais canes 455 Nonresidents, debts due to, by resident, taxable........ Hi Aseeee aes 35 debts due from, to resident, taxable.............. iesa(ete Gy ietetaceatey 34 bond, note, contract, etc., of, sent for collection; exempt........... 53 goods of, consigned for sale on commission, exempt............. see. 53 money of, in hands of agent for investment, exempt................ 53 taxable on invested capital ....... 0... cece eee e renee iss mca a 60 on personalty having an actual situs in state...............005 60 not personally liable for tax on personalty........... Magaeewages 68 assessment of real property ............. Sin ins ¢ SiGrerena gd aieuanesehece auaeen estes 100 strict compliance with statute ..... HUE TAieeiee RHaw ss Weekate 101 ag nonresident, when ocoupied.......ccccceeeseeeeeneeeeesees 102 surveys and maps of real property...... 5 ih esa re Ba Wipe laetapaia ke 102 debts owing to, of United States, how assessed. . eile SG Satiw Ss wee. 106 correction in descriptions of real property, by supervisors.......... 132 review by supervisors of assessment for rents reserved...........00+ 133 when entitled to notice of taxes...... 0.0... cece ec cee eee eens 143 collection of taxes on debts owing to, of United States............. 152 taxes on real property, when taxes against resident become non- TESIGENE ose. sisass fe Se K a ceeee dee ee HoMe. cc ofc wien atin 2a adie Sea ae subs ecanigtes 174 purchases by comptroller for state or county................. ee 174 ‘withdrawal of lands on which state has lien...................2.. 176 payment of DIdS........ cece eee eee eee eee eens Pied Hegoe Rok wiela 177 certificate of purchase............+eeeeee pepheeaee ete ee calens Baedang 177 new certificate on setting aside sale............ 2. eee c eee eee eee 177 redemption by owner or occupant..........6.-ee see eect eee eens 178 of lands conjointly assessed........... 0. esc c ee cece eee eeee 179 prohibition of despoliation of land sold.............-..eseeeeeeeee 180 ‘notice of unredeemed lands to be published...............0-. 00 eeue 181 sufficiency Of 6.05 6 vee eee wine red dudes eee pea eee es ee eee eee 182 deed (of land. ‘Sold. c3.05s Geet aac ete ee co eared eve nael ee shee eens 182-187 application for, when to be made........-.-.....see sees seen 182 presumption of validity........... sce e cece een e eee ences 185 as presumptive evidence........... 1. sete cere e eee e eee een eees 185 misdescription in . 16. cece cece eee eee eter eens 185 title of purchaser under..........-. 22. see e cree eee ener eens . 185 defects in assessment-roll....... ee ccc ee cee ee renee 186 when sale will be set aSide....... cece eect ccc ce ttre nes ~- 186 effect of former deeds..... See Ratetlaa hoissescons a ala\dtsieiece: 67a wiaieteie’s wiaiaie’s- LOM 504 Inpex. Sales by Comptroller — Continued PAGE. possession of lands by state..... ie RE SMiGhe SS WSO E TS ARES Rae Gees Fees 189: notice to occupants of lands sold............ Si bigs; #)alaloughe -ecGeernicdse Scasetes 189 occupancy defined............ aigcrgndsdscavare sites 6 a istedets sca en SRegean cn 191 sufficiency of notice ............00 0 aise ls Saleiaa-s.GGisiaera sole 192. certificate of nonredemption.............. phere saat a6 fetes Gans 192: redemption by occupant........... seacado levee coeavare silealeieads-eyive eeeee 192-195: lien of mortgage not affected..........eeee cece cence eee eeeeennes 195. redemption by mortgagee. before notice........ gisisnenwie’s satan a aaa 196. cancellation of Sales ssccg ss 4 ese. ee See HERES oa GEE Rw HES oS 197 _ Who may apply........ Sei Sia heat SoA Rei ARR ESA USAT 198, 199 when mandamus is proper.............. al, usar ae ranaaTg a yootacanan NMS Roe oeaNs 198. TOFUNGS se. vor sed) ase pincer goe wiaseiascd. wens, aie wow ANS sae arse Geazebalinies orale gious 198 statute does not limit time......... cee ccc eee teen eens 199 setting asides s eieass ss seas nse 1se wwe ia Sewer nes cists Palewaw aes 199: expenses Of ‘Sales scons guia ssn sane bea Rey ea aN Oe OR Nas Rw 6 at 200: payment of moneys into state treasUry..........ee cece eee eeeeneee 200: Sales by county treasurer, when lands to be sold by...........-+.2-000. 201 advertisement i. is. Sedding Hee Mee Rtas ea neer at Salen ae seeees 202 Charge Tov ios. eines es Stake he eae ese ees deGiewie a ereiaw cia idene 202 sale, how conducted.............- PGRN E OG ORT eee ES eR swans s 202 redemptions .... .......- i Site a8 aS A enti a a Oeieoe ns eer s 203, 204 conveyance to purchaser........ cess eee cece ee eee eee eee eeneeees 205. eM CCt: OL: oo aah aides sw eT Ue MADE ce eG NR Wide Ne eel ba wa She 205 refunding purchase money in case of eYror.............ceeeeeeeeee 206: county to bid in lands upon which state or county has lien.......... 206. powers of treasurer same as state comptroller...... watt a was ba Gee 207 expense of publishing notice to redeem............ eee eee eee eee 207 provisions not to affect city law8........ cc eeeeee eee Sesiare bg Syasais 208 Salvation army, exemption. ......... ccc ccc e cece eee cee eee e eee e eee eee 58 Savings banks, deposits exempt.............. Sich Gaw anes oe 8 MSs SHEN -- 53. surplus: exempt. <..c0w'ss i tee os ee Weed eeadaw Hes Noe aed HERD Kes Fe -. 83 franchise, tax ise seid tad me cds tile SeeTaN Ratan n Mie ett ie Sa Sse 238 exempt from tax on capital stock. ......... 0... e cece cece eee eee 230 Seientifie corporation, property exempt.......... 0... cee cece cece eee 46-50 Secretary of state, to make reports of new corporations................ 252° Sequestration, action by attorney-general for.............. ieisieet naan 345 Sheep, ete; exempts iasaua tess weg ses soe dois ena oe ceo ad wan Mita 42 Sheriff, collection of taxes by, in certain cases.......... 0. cc eee eens . 840: duties in collecting taxes on debts owing nonresidents of United States! a. ccs dese sige tOeewins se 4a DOheeY reds ae waa gus 152, 153 when to execute collector’s warrant .............4 waiters sous wesc 159 Soldiers’ monument association, exemption ........ 00.0. cece ee eee eee 46-50: Special franchise, defined ............. ia eee kei Re ee CLaxmneneit's 30, 33 when, includes crossing of street....... 06. e cece cece cece e eens 33 value to be included in sixth column of roll........... raat acs ... 90 act CONSTITUTIONAL | sis cassie Sa arce Re Aw ee Hawa SREY SRER OLE ee 123 assessment by state board ...........-5 eideeaicel aie cite adage onc ageen 120-123. dates for filing assessmentS ......... cece cece eter eee e tee neene 120, 121 valuation to be delivered to assessors........ Hai area & aaa ceseeee 12] and entered on Troll... .sseeeee cree ween soAroieies seer te sews, 12D . InprEx. 505 Special franchise — Continued PAGE. reports to state board ....... Coen cece eee n erence reecescescesveses 123 hearing on assessment of ........... CP OTROS ela G SERRE SS Rae Fore ces 124 certiorari to review assessmont ....... ee ar eer 8 213 tax commissioners to appear by counsel............00000e saree ns 126 deductions of percentages, etc.......... fred Sose NS eet ow ale agate 54 a 127 tax on, not to affect other tax....... oie S ephaer seats He sewiw aires «.. 128 State, general power to levy taxes............ dota ha Seti g he ee 28 State board of equalization, powers and duties............... eee 210, 211 State board of tax commissioners, number; appointment; terms; aay 208 general powers and duties .............0000005 oe pia le “ny giao diana e+e. 209 BEAL. oc i aned Sess Se hveuieecrienaindn ate ano Sc SRN Wiergare ets Sinise, 3 arse’ veeseees 210 seunelearye salary; other employees...... sO ES Saas es ee Sree 209 annual report .. 1.1... css eee eee e ences is Cee Rises Siecatoilgce panleees 209 to visit counties ..... adenine CGE Gites Meseaeie ala ssuclin sauavetearenades aieiehaseuirere 210 appeals to, from equalization of supervisors.......0...eceeeceees - 211 how conducted .. ...cc cece cee eee ee rece enens sea aes sakes 212 Apeam arias alas PRoees rau eses tes Biawe-s ewes eee + DUS: costs... ...... Ce eem Oe RES PM A Sh Zaeverd- oS pee A apalabane tu weaves 214 to appear by counsel on special franchise tax proceedings.......... 126. State comptroller, sales for unpaid taxes............-. cece ceeeeees 171-200: State lands, manner of assessing..... Rte a aale Nes disiiveue Baioce #s aie a ewe 90: payment of tax on, by credit ....... eivekeuaew Seis Owe a FaReeE eeees 154 State tax, when to be paid .......... ccc ee eee eeeee erie ing ealecnoens 162 manner of payment .. 11... cee eee e eee eee iiss Shae eee Regie Seal OO liability of county treasurer..........ccceeeeeeees srewiaeihelateswradiens 163 bonds in anticipation of 2... .. cee cece eee e ees season oe eae 163. interest chargeable to county ..............+000. ae s.gaieee's sates asiae 163 accounts of county treasurer with comptroller..............2000005 163. Steamboat corporations, gross earning tax..............- evabsavepsecedia Savas 233° Steam-heating corporations, reports to state comptroller............... 241 Stock, of corporation taxed on capital, exempt to owner......... Haeens 56. See Capital Stock; Corporation. Stock exchange seat is not personal property............. ibeseratacensseeaseGs 35: Stock transfer tax, AMOUNE ..... cece eee eee e ween eee nene -.. 317, 318 constitutional . . 11... . cece cen Shara duvide boos AS aie a Ne aCS Sas 318. to be evidenced by stamps .......... Ie cae SERRE ase are seeee BIS stamps, how prepared and sold........cccccsseeeeeeeseees aateanse 319 penalty for failure to pay tax........... Doneeas niouscandorraie lage seoescees BID canceling stamps, penalty for failure............. sy VoutoGs abantleh oe decid 320 contract for dies .........-.0.000- eibline ke Obs bs Meme Sareea Maes O20 expenses under law, how paid...........eseeeeeneee da emia eeeuE 320 illegal use of stamps, penalty ........-.ceeeeeeeee Tha Maeda ramos? 321 powers of state comptroller ..........eeeeeeeeeee desinga Scale ca iouae a Paes 321 examinations of books, etc., by state comptroller...............-05- 321 civil penalty, how recovercd ........sseeeeseeens see cesesercoers Boe effect of failure to pay tax..........+ a Site ee ato ie a wded seer Kec BOZO application of taxeS .......-. see e eset eee es eras, ecatiiase Mets a farnae 323 Street railroads, gross earning and dividend tax.......... Saeco peoues 234 reports to state comptroller ............... sdubaddsedannns oxaievieeuraens 240 not operated by steam, exempt from capital stock tax...... Chas Sate 230 506 InpEx. Supervisors. See Board of Supervisors. PAGE. Supplementary proceedings, to collect tax.....sssecscccescesccesersees S41 Surplus, to be included in value of capital stocK......ecsescceesceeveee U4 T. Taxable transfer tax, constitutionality............. bac eSeiedsiere Waeetatsis oso. 256 act not retroactive . ............. SOG ERS IME T TWEE we Danes ed 256 property subject to ........ cece eee ce eee eens peri avnadienes rane wetecs . 254 definition of transfer ............... seececensces es 204, 256, 296, 297 basis of tax .............. oasis Pe eo ce ee eeeceeeee 206 tax:18 ON, SUCCESSION ia:. cis 5c ddGG ese eam Senge cay eas 4 etl DEERE 256 amount of estate determines liability .............-. digas a4 sete es .. 257 taxable transfers by resident........ ERR TE N ORS ee Nasa oe 257 nontaxable transfers by residents ....... sds ee Beaniaye Oi ebaceae ereceuer de soe seus 258 transfers in contemplation of death........ says eisiaateia eee Siewiesitsies oan 208 when property of nonresident taxable............. ceeeeeeeeee 259-261 future and contingent interests ...............000- Petes eemen coe 251 power of appointment, taxation under........ Simin 8G mare 0s aeeesne 202 exemption of corporations............. cece eee ee eeeee eee eee . 263 property passing to lineals and near relatives, when taxable.....263, 264 bishop exempt . . ....... ee eee eeeeeee saa Ses anpite eral Srevaues siguarvences 264, 266 applies to nonresident .......... sliafane' ay Sia ROMO Sawadale Mea OSS . 266 applies to archbishop ...........seeceeeeeeee aieransacsteus saieesaiege: 266 religious corporations exempt ........c ccc eee eee cece nee teteee 264, 266 charitable, etc., corporations exempt on specific personal property... 263 adopted children, rights under act........... ine oer sees as 263, 265 TG Of TAR. i eisisisiers ies Se thwis oe AREA WE 88 Te a re ees 268 accrual and payment of tax ............ sheaves menus aianle “SG yuauniaus 267 discount, interest, penalty ........... sites oe. to anand aia 9 akoueran ai ote aiavariler 268 collection of tax by executors, etc..... absicg epiheratie tes Seahieiane Sn ocdaagass oud Sees 268 refund, when erroneously paid ..............- eee cece ee 269-271, 288 devises, etc., in lieu of commissions, taxable................ Senay 271 corporations not to transfer securities until tax is paid.........272, 273 jurisdiction of surrogate ..... Seal stasartiecan gradi Batacaedeiss aieiixer eae aneccs 273 modification of decree ....... 0... cece ee cece ee ewes soa. 275, 288 appraisers, stenographers and clerks in various counties........ 275, 276 immediate appraisal of future interests ............4005 cinweae 279, 280 manner of determining value...... Pesawed eens anaes Paes 278 allowance not to be made for contingent incumbrance.............. 278 tax to be at highest rate possible under contingencies..... . 279, 280, 283 refund if tax is less ...........0.05 sciesationaven sea ceem a ers siete seve LES, 279 estates held in abeyance ..............0005: veweeee Svarieaa. s evsiangae'é 280. estate which can be divested by legatee, taxable as if there were no such possibility .........0eeeeee gueaigrs a eee RSRG NA SAMOS aia 280 composition of tax on certain estates ..... 1. cece eee e nee e eect ens 288 APPTaisers . oie cece cece e ene e eee eee eeeeeeeeees ceceeeeee 275, 277 proceedings DY ....eeecepeeeeeceaees ol gpeialls'd evils a avaiwiane einlag BENE OOS expenses .. seen ge MGSW o's Wasilee ele Aes weadle’s derwiees awe eG appraisal .. wes. eeee eee ees eae a a 8 a aaiegiy 8 a iepsvieswe + aetemies BT NOLCE!. gy 6 aercins 4d a etane 4 astevecme gye e eGE HS Cie sees eee eewes LSL Inpex. 507 Taxable transfer tax — Continued Appraisal — Continued PAGE. of securities . . aiees fete eee asec asec cc ceeeccesesecsseseseeess LOL deductions allowable . ...........0.. cence ecncccccereccccees 2OL not allowable .. 1. .... cee eee eee ee cce es ceeeessesecceses 202 disputed claim ............ See Naw slitieiece s'eieteia Gately atatee v6 282 reservation of claims in litigation ..........csceeseeeees eoose 282 value of good will............. Seaieie aceite Spa sree ew eGiee gneeie es 282 estate subject to annuity........... addin igi dls oi 8 aisle Cakelers s eeaveds sie 282 TEMAINGEDS:. 165 15° erclais ease oe Wish se angiaie h elaneuere: Cueele s Marae a EAS WE 283 notes directed to be canceled... ....... ccc cece eee eet ee ee eeees 283 report of appraiser .......0. cece eee eee een e eee enes ». 283, 284 determination of surrogate .......... ccc cece nee eneeenee aians cre ses 284 appeal to surrogate ...... ccc eee ence eee eenee o's Gaaliatives ooh atensi ne ayers 286 reappraisal on application to supreme court..............0e00- 286, 288 modification of order by surrogate ......... cece esse eee eres 271, 288 TEA PPLAISALS: saps ees 246 seed. oe sereil ied, 459 Goad piace bvine aye Bie eb Sesigcans iad 288 surrogate’s assistants in New York, Kings and other counties....289, 290 Collection: (Of tA, 2 esc e es giieie es wiaigns- was sue sss Redan OWE Se Wise ONE ote 291 receipts from county treasurer and comptroller................000. 293 fees of county treasurer... .... cee cee te cen reece ete ee ee eens 293 _ books and forms to be furnished by state comptroller............5. 294 reports of surrogate and county clerk.......... cc cesese cece eeneeee 294 reports of county treasurer .......ceeec scene cece ecace ere ceeeees 295 report of state comptroller........ ccc eeee cece ce etneee CRE SE ROS 295 payment of taxes to treasurer........ceceececsccccceeeesetseeees 296 application of taxeS ........ cc cece cece ee eeee eee eceenenes Bicjalne Guess 296 definitions; estate, property and transfer defined............... 297, 298 exemptions in article I, section 4 not applicable.................-- 297 no statute of-limitations in favor of persons taxable............... 297 ‘Taxation. - See Assessment. Tax bills, must state tax distinctly.......... cece cence cece een eneenes 17 how to be passed by legislature...........seesceeees Rogie games 17 Tax commissioners. See State Board of. Tax district defined ......... ccc cece cece cece e nen ee ener eee eeecatenee 29 "Taxes, date of payment to be inserted in roll.......... eee eee cece enees 90 relevy of, by legislature .........c- eee e seer eee ce eer eerereeeneee 116 refunds, where illegally collected ..........eeeseoseeereronsaee 135, 337 levy of, by board of supervisOrs........e eee escer re eecreerneners 137 Notice of, posting ......ce sees reer e eer e etree teen nee seen ereee 143 to nonresidents . 1... ...e cece eeeeeeneee i ee eee 143 payment to collector ...........essee ee eeeeeeee aceite See eaugeatare stare 144 date of payment to be entered in roll.......... cess eeee cence eeeeee 145 collection, generally ...... cece ceeee cece cece eee ene eeeeeeneeees 144 by distress and sale .....c.ce esse eee eee cece e eee e eee ne enes 144 sale must be public......... ccc cece cc cer ener cece se eee ceeee 144 check is not payment .......ceeeecerveeseevees avai Sucka sana aoe 143 mortgagee MAY PAY 16... eee e eee cece eee eet e teen cette 143 payment by executors .....e sce ee weer eee e cence tener eee e renee 143 by referees or sheriffs........ 2... sc ee ee ee cece e ee cette eens 143 Vieni Of is daernsscinaaoheatis canard Blaneelidlece’ Siaield:oeedisiene-4.5 bunts eG cue dbarrae arene 148 508 InpEx. Taxes, date of payment —- Continued PAGE. collection of, against bank stock..........c ccc eee cece nee eneeenes 148. payment to county treasurer by railroad, falepranh, etc., cor- porations ....... Benes emilee erie ale OunSueanye aie assess a sukaveyth ce suai aonate, ate . 149 municipal taxes of railroad payable to county treasurer, where aid bonds are outstanding........... cece ecee cece e teen ee eens seeee 149 sale of instruments, ete., of telegraph, etc., company............... 151 collection of, on rents reserved .........ce cee ce cece cece cer eenenas 151 on debts owing to nonresidents of United States............... 152: remedy of tenant for taxes paid by him............... aeinn dene eee 153 payment of, on part of lot................ pad eames eet seteeRes 154 on state lands ....... cece cece cee e eee e eens tide Mining eaters ours . 154 retiirn Of UNpPRid woes ccanendcacveceseeaneense eins aces Pepa As batinaes 155. where collector has been enjoined ..............eeecev eves wee. 156 payment of, to county and town officers...........+. ivwewecescues LST extension of time for collection... .......... cess eee e cece ce eeeeeens 157 unpaid, on resident real property to be reassessed......... eee 160: when tax against resident becomes lien ......... Cait eis ees eeeee 161 payment of state tax ....... ccc cece eee tere eee GANS Sh isis, 162 accounts of county treasurer with state comptroller........ eranta es 163 losses of, by default of collector.............eeeeeeee se boaahicba bead 164 receipts for, to be given..... o CREE Gee ea Biola A iene sie Hangs Wald eae 165. collection of unpaid, on real property, in forest preserve counties. 166-171 sales by state comptroller for unpaid...........ceceeeeee evens 171-200 sales by county treasurer for unpaid................ cence ees 200-208 organization, on stock Corporations.......ceeeeee see ee ene eeeenteee 215 license tax on foreign corporations............... pce ese ASS 217 franchise tax on corporations......... aia es oi (ast ea Sleceeteceaadtiy 220 taxable transfers tax ............0-005 ee savie eh5 a BEN A Walesa: 254-323 refunds, on final order in certiorari........... C4 Ss twee eae wists eats 337 when county court may apportion ...............0.. seecececeesee B40 fine or imprisonment for nonpayment abolished....... ahlgva ev aiseselg 0,3 Aven 342 dismissal of suits or proceedings for personal taxes....... wwe ceed OAR cancellation of personal, when void, for want of jurisdiction........ 343 Tax Law}, short; Title: sane e. wee coe ssaueas we eaenaess sissies ai etaialaceieveny, 2 2 laws repealed by ....cececceccececerececeeereres seen seecee ee 346-356 when in effect ........ aredoiava acesdie dt dum eblanna a Soewede- She acne RS cuareeacd erate 346 Taxpayer’s actions ....... ccc seeeeeeeeeeenees ecGvaiibiaveje\ ayaliaye- ao Bates aia Shane’ 385 Tax sales, act curing defect not jurisdictional ........... see cece ee eoee 16 settlement of conflicting claim to surplus...............-+- veceee. 345 Telegraph and telephone companies, how real property is assessed....... 88 valuation of realty divided by line of school district to be appor- tioned age peda d erage ea ee ee ees eee does sales inaibieeuele Seeaestee 118 payment of taxes by, to county treasurer............++.-0- seeeeee 149 enforcement of tax against, by sale of instruments, etc...........- . 151 gross earning tax ....... i ienhe lgks SOh CORE a eee esioe a seeeee 233 Title guaranty company, exert: prot tax on capital stock........ dee eee 230 Toll-bridge, where assessed ....... so asaalg ae Aves CG ack “sell ecat ayohela sraeitei, eee Tonnage, duties on, prohibited. ......... 6... cece cece ene ee eeee Seonmmeas “DB Tools, exempt .....eceeeeceeeee ee eene meseaks wesee se seccesececrerene 43 Inpex. 509 és PAGE. ‘Towns, reports of exempt property, to state board....... nihia wipers 81 ‘Transfers of stock, tax on, see Stock. ‘Trust companies, reports to state comptroller.........seeceecesececeecs 241 EANCHISG Ga Xe isaa's atevanss sy antsavaner ava nese eho mseiseniahe aod sai araenelone te bao oes 237 exempt from tax on capital stock.......... 0... cece eee eee cence eee 230 Trustee, how assessed wsiswes eeesee s.cddwavews vou aeanexeagee nae occu: 104 ‘Turnpike corporation, exemption ...............ceeeeeccce eee eeeeeeen 57 Uz United States, exemption of property ...........ccccecceceuceeseuces . 388 property of corporation of, may be taxed......,...ceeeeeeeeeeenees 38 only taxable by consent ....... cc cece e ccc e cece eect eee n eee eee eees 38 - Securities, exempt .....cscscccsrcccscccceecccccesecassecestenes - 68 Vv. Vessels, exemption Of .........0..eeeeeeeeeeeveee Sie a aalosar a euaiesedieraeasis 52 Villages, powers to tax may be limited .............50- toveceees eveee 22 W. Warrant, delivery to collector ......... csc ecee cece see ceneeeencene 138, 139 abstract of, to be furnished county treasurer...........eeeeeeeeees 138 notice of receipt, by collector .........sccee cece cee e cee neetacenes 143 and roll constitute one PproceSS....... cess cece eee r eet eereeeretees 145 execution after return day ....... cc cece cece eee e cree eee een eee 145 when collector is protected by ........-ecc cece eeecse eee ee erences 146 when not protected ........ cc cece eee cere tee ee ee eee tree e renee 146 extension of time for execution ........cecseee cece cee eererene 157, 158 for collection of state corporation taxeS ....... cc ceeeee eee eereeees 249 Water-works corporations, gross earning tax.........ssseeeeeseeeeeees 235 reports to state comptroller...........ee cece cece ect ee ene eneees 241 exempt from capital stock tax.........:seceeces eee ee seeeeeeeees 230 Wharfage, dues for, constitutional ...........6.e+eees eeieauead, sents couse Woman, entitled to same exemption as man......-..+s045 a aieiatoke acces Bf [Whole number of pages 536.] pests Piri sare Ser