APPENDIX (C.) (SEE ASSEMBLY JOURNAL, OF MONDAY, FEB. 17,— Page 437.) REPORT From the Comptroller, of a general sjstem of taxation. STATE OF NEW-YORK — Comptroller's Office. Albany, February 15, 1823- SIR — I have the honor to enclose a report, prepared in obedience to a con- current resolution of the honorable the Senate and Assembly, directing th.3 Comptroller, "to prepare a general system of taxation for this state, calcu- lated to include all real and personal property and income, and to ensure tf greatest possible equality in taxation, subject only to such exemptions or ex- ception-, if any, as the Comptroller, for reasons to be specified in his report may recommend : and that he report a bill for the above purpose, with an ex planation of the principles by him reported." I have the honor to be, With great respect, Your obedient servant. JOHN SAVAGE, late Comptroller. Hon. Erastus Root, President of the Senate. STATE OF NEW-YORK— Comptroller's Office. In obedience to a concurrent resolution of the-Jionorable the Senate and Assembly, of the 17th of April last, directing the Comptroller " to prepare a general system of taxation for this state, calculated to include all real and per sonal property and income, and to ensure the greatest possible equality in taxation, subject only to such exemptions or exceptions, if any, as the Comp- troller, for reasons to be specified in his report, may recommend ; and that be report a bill for the above purpose, with an explanation of the principles him reported;" the Comptroller has the honor to present to the legislature, the following REPORT, containing, some general principles on the subject of taxation ; a cursory review of the systems of taxation, adopted by the go- vernment of the United States, by some of our sister states, and by the si \te of New- York, together with the draft of a bill, as directed by the said resolu- tion, for the purpose of equalizing taxation. Before entering, however, upon the discussion of these several subjects th* Comptroller avails himself of this occasion, to express his satisfaction the solicitude manifested by the legislature, for the welfare of the people oi' ; he state, by providing for an equal imposition of those burdens which are neces- sary to be borne. ( 2 ) The people of the state of New-York, have felt an honest pride in the con- dition and character of the state ; they have considered her, among her sister states, as the first in population, the first in resources, the first in commercial and agricultural pursuits, and the first in that public spirit which has commen- ced, and thus far successfully prosecuted a most splendid system of internal improvements. To maintain that elevated station which she now occupies — to continue the same fostering care hitherto shewn to the interests of science and (he: arts — to afford the same aid and support hitherto extended to common schools — to ad- vance improvements in agriculture — to encourage the manufacturing interest, which has looked in vain lor encouragement and support, where it had a right to demand them — to continue the civil institutions of the state — and to con- summate those great public works which are in the "full tide of successful ex- periment" — are objects worthy the attention of an enlightened legislature. To effect them, however, and particularly to complete the navigable commu- nications between the great lakes and the Atlantic ocean, not only requires the expenditure of an extraordinary revenue, but also of large sums of money to be obtained upon the credit of the stale. To establish public credit upon a firm basis, nothing more is necessary than punctuality in the performance of contracts. To enable the public agents to continue to observe this punctuali- ty, it is incumbent on the legislature to provide ways and means for that pur- pose. By reference to the annual report from this office, it will be seen that the funds of the state, not appropriated to any specific purpose, the revenues of which are therefore applicable to the ordinary expenses of the state, amount to $3,026,832 98, and that the revenues applicable to that object, independ- ent of the amount of the one mill tax, is estimated at $202,546 68, while the ordinary expenditure, independent of the expenses of the state prisons, and other specific appropriations, will probably not be less than $26( ,800. It is therefore evident, that unless the expenditure can be reduced to the revenue, the revenue must be increased to meet the expenditure, and as this can be done by taxation only, it is important that the subject be well digested : and when it is considered that taxation must necessarily continue until the treasury can receive the avails of the other revenues now set apart for the construction of the canals, and for the payment of both interest and principal of the canal debt, it becomes highly important that a burden which is to continue long, shall -be borne as equally as possible. 4 To prepare a system of taxation, " which shall ensure the greatest possible equality," is a task of no ordinary magnitude. The Comptroller proceeds with great diffidence to present his views upon the subject, relying, however, upon the indulgence of the legislature, for the many defects which will be found, and upon their superior wisdom to apply the proper remedy. It is not expected that a system can be presented, which will be satisfactory to all, so long as there are interests which come in some measure in collision with each other, and so long as a disposition exists in human nature, to endeavour to throw the burdens from ourselves and place them upon others. The remarks which Avill be found in this report, will probably not be new; manv of them may be found in the works of those who have written upon the subject of political economy and taxation, particularly Smith, Say, and Ri- cardo. Their language will be found in several instances, and should the whole appear rather desultory, it will be recollected that this report has been prepared at different intervals, as time could be taken from the daily duties of a most laborious office. Taxes have been well defined to be " a portion of the produce of the land and labour of a country, placed at the disposal of the government ; and are always ultimately paid either from the capital or from the revenue of the coun- try." As the amount paid for taxes, is an absolute loss to community, and as it should be the object of a wise government, to increase the capital of the country, it must be impolitic to impose taxes which must necessarily be paid out of the capital of individuals. It does not result from this principle, (hat a tax on income is preferable to a tax on capital. All taxes, whether laid on capital or income, will generally be paid from income — the desire which every prudent man has to increase his property, will induce him to keep hie expen- diture within his income ; and the more that is required for taxes, the less must be his private expenses, unless his income increases in proportion to the increase of taxation. The following general principles will probably not be controverted in the abstract, however different interests may vary in their application. 1st. " The subjects of every state ought to contribute to the support of the government, as nearly as possible, in proportion to their respective abilities; that is. in proportion to the revenue which they respectively enjoy under the protection of the state. The expense of government: to the individuals of a great nation, is like the expense of management to the joint tenants of a great estate, who are all obliged to contribute in proportion to their respective inte- rests in the estate. In the observation or neglect of this maxim, consists what is called the equality or inequality of taxation. 2d. The tax which each individual is bound to pay, ought to be certain, and not arbitrary. The time of payment, the manner of payment, the quantity to be paid ought all to be clear and plain to the contributor, and to every other person. 3d. Every tax ought to be levied at the time or in the manner in which it is likely to be most convenient for the contributor to pay it. 4th. Every tax ought to be so contrived as both to take out and to keep out of the pockets of the people, as little as possible, over and above what it brings into the public treasury of the state." — Smith, Wealth of Nations, 2 vol. 252, 3.— Ricardo, 172. M. Say, a celebrated writer on the same subject, after remarking that " the best scheme of finance is to spend as little as possible, and that the best tax is always the lightest ; that what is drawn from the pockets of the people by taxation, never reverts to them," draws the following conclusion : " that the best taxes, or rather those that are least bad, are, 1st. Such as are the most moderate in their ratio. 2d. Such as are least attended with those vexatious circumstances, that harass the tax payer, without bringing any thing into the public exchequer. 3d. Such as press impartially on all classes. ■1th. Such as are least injurious to reproduction. 5th. Such as are rather favorable than otherwise, to the national morality: that is to say, to the prevalence ^>f habits, useful and beneficial to society." By a comparison of these principles with those of Smith, above quoted, it will be seen that there is no disagreement between writers of different coun- tries and of different periods, as to the fundamental principles of taxation. It would be easy to enlarge upon the correctness of these principles, and to adduce examples from history, but it is not deemed necessary at present. 11901)5 ( 4 ) After the close of the last session, the Comptroller, anxious to present to the legislature as much information on the subject of taxation, as could be ob- tained from our sister states, addressed a circular to the treasury department of each state in the union, through the executive, and has received answers from the stoles of iassachusetts, Connecticut, Rhode Island, Vermont, New- Jersey, Pennsylvania, Maryland, Virginia, Georgia, Alabama, Louisiana, Ken- tucky, and Ohio. The points upon which particular information was requested, are: Whether real and personal property were taxed upon the same principles.'' Whether the possessor of personal property pays taxes for the whole value; or whether his dents are first deducted ; whether bank and other stocks and money at interest are taxed? and whether bank stock is assessed directly to the bank or to the individual stockholder? or whether the tax is on the divi- dend? whether any discrimination is made between foreign and domestic ca- pital? what mode is adopted for levying and collecting taxes, and what pro- portion do the expenses of collection bear to the tax ? what property is ex- empted from taxation? and generally any information or suggestions on the subject. The following abstracts of the laws of the United States, and of several of the states, shewing the principles which govern on the subject of taxation, may be useful. By an act of congress, passed July 9, 1798, it is enacted, that the assessors shall require lists from all persons owning or possessing or superintending tax- able property, in their assessment districts: which lists shall specify separate- ly, houses, lands, and slaves ; stating particularly the situation and description of such houses and lands. Provision is also made for obtaining such lists, where the owner or occupant refuses to comply. By an act passed July 14, 1798, houses are to be taxed according to a cer- tain fixed rule, as follows : If valued at $100 and not more than $500, 2-10 of 1 per cent 500 1,000, 3-10 of do 1,000 3,000. 4-10 of do 3,000 6,000, 1-2 of do 6,000 10,000, 6-10 of do 10,000 15,000, 7- JO of do 15,000 20,000, 8-10 of do 20,000 30,000, 9-10 of do 30,000 1 percent. Upon slaves 50 cents each, and the balance of each state's proportion of $2,000,'<00, after deducting the amount raised by the tax on houses and slaves, to be laid upon lands, according to its valuation. On the 6th July, 1797, an act was passed, imposing duties on transference of property, by stamped paper, and on notes and bills of exchange; and autho- rising the secretary of the treasury to compound with banks for one per cent on the dividend. When the expenses of the late war, rendered additional revenues necessary, the congress of the United States imposed taxes upon the several kinds of property, as follows ; ( 5 ) 1. Direct tax on lands, houses, and slaves, upon a valuation ?X!$u,™4n** by assessors, upon written lists containing a description of all lands, with the buildings and improvements, and slaves. 2. A duty of 4 cents per lb. on sugar refined within the United Ch - States. 3. Duties on carriages for the conveyance of persons. ch - m,M,d 6,< 4. Duties on licenses to distillers of spirituous liquors. ch.«ss,697. 5. Duties upon goods sold at auction. cb - " 4 - e9 « 6. Duties upon licenses of retailers of wines, spirituous li- Cb - 547 ' 698 quors, and foreign merchandise. 7. Duties on notes of banks, bankers, and certain companies, ch<58l . M3 &c. ; these companies (banks) were permitted to compound for the stamp duty, by paying 1 J per cent on their dividends. It is not necessary to be more particular in relation to the details of the above taxes ; they were thought necessary by congress, to make the system complete. MASSACHUSETTS. Taxable property : — All real estate, improved or not improved ; the first estimated at 6 per cent, the second at 2 per cent on its value. All personal estate, including stocks and money at interest, estimated at 6 percent on its value, deducting from money at interest all sums for which in- terest is paid ; all income from professions or trades. Bank stocks are taxed as money at interest, and a tax of one per cent on the capital paid in, is paid by the bank itself to the treasurer, in semi-annual pay- ments. A new assessment is made once in every ten years, at least; a list is given of all real and personal property ; the assessors return these lists to the general oourt, who equalize them. In this state, a poll tax is imposed. An excise on each retailer of wine and spirits, and on each innholder, of $4. Each attorney, admitted to practice in supreme court, $30. do common pleas, 20. To procure county libraries. Property exempt: — Sheep, household furniture, (less than % 1,000 in value,) wearing apparel, farming utensils, tools of mechanics necessary for carrying on their business, manufactures of salt, the machinery in cotton and woollen manufactories. For more minute information, see the treasurer's letter, hereto annexed. VERMONT. Real estate is assessed at its valu.^ : personal, according to a fixed rule pie- scribed by law. The subjects of taxation are nearly the snrae as in Massa- chusetts. No deduction from either, on account of debts. Money, and debts ( 6 ) over and above debts due, are taxed. Banks pay no tax, except what is re- served by their charters, which is 6 per cent, on the dividend. For further details, see letter from the Secretary to the Governor and coun- cil, hereto annexed. RHODE ISLAND. All property, real and personal, including debts due and personal property out of the state ; also, property within the state, belonging to citizens of other states, who tax property similarly situated, is to be estimated at its value by one assessor in each town, who receives lists from the individuals under oath. Those who neglect to deliver lists, are remediless, if over rated. The assessors make their return to certain commissioners appointed by the legislature : the commissioners are to examine carefully the assessments, and equalize them, and for that purpose are authorised to examine any persons un- der oath relating thereto. Money at interest, is taxed as personal estate, and banks (except United States branch bank) and insurance companies, pay one per cent, on their divi- dends. Property exempt: — Household furniture, to the value of $300; farming utensils; mechanics' tools, and one quarter part of property at sea; and all property appropriated to religious or literary purposes. Further particulars — see letter from Attorney General. CONNECTICUT. All property, real and personal, is taxable ; to be valued at its worth in mo- ney. Some articles to be taxed at a certain valuation. All money at interest, (except money loaned to the state itself,) more than interest is paid for by the same person; but no deduction for debts from taxa- ble property, except from money at interest. Bank stock, United States stocks, and turnpike stocks, that divide six per cent, are taxed ; and the cashier or secretary is compelled to inform the assessors in the towns where the stockholders live, of the amount of stock held by each. All stock in com- panies of other states, held by inhabitants of Connecticut, are to be taxed there : provided such stocks, are not taxed in the state where such bank or company is situate. Property exempted from taxation : — All real estate and buildings appropri- ated to public use, or for the benefit of religion, literature, or charity. Polls of the clergy, officers of colleges and academies, and of the militia equipped ac- cording to law. Physicians, attornies, and mechanics, are exempted from the tax on their occupations, for two years from the time of commencing such oc- cupation. Cotton and woolen manufactories, with their buildings and ma- chinery, and five acres of land, frc. — See letter from Treasurer. NEW-JERSEY. Taxable property : All lands, houses, and lots, to be valued at the discre- tion of assessors, not exceeding a certain maximum fixed by law. Single men, slaves, horses, mules, neat cattle, shop keepers, tan-yards, fish- eries, saw-mills, grist-mills, fulling-mills, furnaces, forges, rolling and slitting mills, ferries and toll bridges, and some other enumerated kinds of property, ( 7 ) are taxed specifically. Half of one per cent upon the whole capital stock of banks actually paid in. See letter from Treasurer, and laws of New-Jersey, act of 9th March, 1801, 2d November, 1810, and 26th November, 1821. PENNSYLVANIA. No general system of taxation is adopted for state purposes. The expenses of the government are paid from revenues derivable from other sources. Divi- dends on stock in banks, bridge and turnpike companies; tax on dividends oi banks; auctioneers' commissions ; auction duties; duties on retailers of for- eign merchandize ; tavern licenses ; tax on offices ; fines ; fees of certain off: ces ; pedlars' licenses, and escheated estates. Taxes are laid for county purposes, and all lands and real estate are as- sessed at what the assessors judge they will bona fide sell for. Specific taxes are imposed on certain persons and professions. See letter from the Auditor General of Pennsylvania, hereto annexed. MARYLAND. Taxable property : — All the property of individuals, real and personal, is taxed according to its true value, without any deduction for debts. Banks pay twenty cents annually, upon every $ 100 of capital actually paid in. See letter of the Secretary to the Executive, and the laws referred to. VIRGINIA. Real estate is taxed according to its value, which is ascertained by a per- manent assessment. The valuation of personal property is made annually. Some articles are taxed specifically. No deduction is made from either, on account of debts. Neither bank stock, nor any other stocks, nor money at interest, are liable to taxation. Taxable property may be enumerated as follows : 1. Land, whether improved, or unimproved, belonging to residents or non- residents. 2. Slaves above 12 years; horses of every description, and carriages of all kinds. 3. Licenses to merchants, vendue masters, brokers, ordinary or tavern keep- ers, pedlars and exhibitors of shows. Other subjects of taxation are, law pro- cess, appeals, seals of court and notarial seals, and transactions in the regis- ter's office. All other property is exempt. See Auditor's letter, and the laws thereto at- tached. GEORGIA. All taxable property is taxed specifically. Land, according to situation and quality, from 3 cents 7 mills, down to 3-4ths of a mill per acre. All free white persons, 21 years of age, pay a poll tax of 31 1-4 cents. All slaves under 60 years of age, 31 1-4 cents. Lots or buildings in a town or village. 31 1-4 cents on every $100 of it? value. ( « ) All free male negroes from 21 to 60 years, $4. On all persons of this description, coming into the state alter 1st March. 1808, to settle there, $100. On all stock in trade, 31 1-4 cents on $100. Pleasure carriages $1 to 50 cents. Practitioners of law and physic, each $4. Billiard tables, $50. E. O. tables, $1 000". On every $100 bank stock, 31 1-4 cents. Factors and brokers, $4: All sales by them, 18 3-4 cents for every $100. See Comptroller General's letter. KENTUCKY. Land is distinguished for the purpose of taxation, by 1st, 2nd. and 3d quali- ty. Each person must make and deliver a list to certain commissioners, con- taining the quantity and quality of his land, and the real value, including im- provements, except machinery moved by steam, factories of hemp, cotton, flax, wool, iron, paper, and fermented or distilled liquors. Each person owning, holding, or possessing a wholesale or retail store, shall list the same for ta ation, and shall set down the whole amount of the value of all the merchandize procured or purchased by him, for the year preceding, at prime cost, excepting the manufactures of the United States. The lists are delivered to the commissioners, who form them into a book, carrying out the total value in the last column; these books are delivered to the county courts, who certify them to the sheriff; and the sheriff collects from the individuals named in such book, 6 1-4 cents for each $100 of the valuation of each individuals property, subject to taxation on the advalorem principle. He also collects specific taxes : on tavern keepers $10, pedlars $20, billiard tables $500, stud horses and jack asses, the price for the season. Taxes are also imposed on the process of the courts, on deeds recorded, on the seals of the commonwealth and county courts affixed to writings to b« sent out of the state : these are to be received by the clerk, and accounted for on oath. See revenue laws ol Kentucky, hereto annexed, with a letter from the audi- tor of public accounts. OHIO. Lands are taxable for state purposes ; ^md lists are to be delivered, under oath, distinguishing the rate as 1st, 2d, or 3d ; the taxes on which are fixed by law. On every 1 00 acres of 1 st rate, $ 1 50. do. 2d 1 00. do. '3d 50. Banks pay 4 per cent, on their div idend. Houses and lots in towns and villages, and chattel property, are taxable foi county purposes. (All public buildings, academies, and school houses are ex- empt.) The chattel property taxable, comprises horses, asses, mules, and neat cattle. Lists are to be prepared by township listers, and the value fixed by town- ship appraisers. Chattel property is taxed at a certain fixed rate. ( 9 ) LOUISIANA. Real estate is valued in a state of nature. The value of the improvements and buildings is added. The owner is assessed to the full value, without any deduction for what he may owe, and the tax is imposed according to the valu- ation. Specific taxes are imposed on slaves, $1. On every wholesale and commis- sion merchant, $50. On every retailer, $15. On every grog shop keeper, or retailer of liquors in less quantity than one quarter of a gallon, $10. Every pedlar in the street, $10. Every broker, $25. On every head of cattle own- ed by one person, over twenty-five, one cent. Three cents on horses, over ten. Every four wheeled pleasure carriage, $10, and $5 on two wheeled carriages. Billiard tables, $50. Stock of banks, insurance and other incorporated com- panies, 25 cents on every $ 100 of the stock in trade. Every exchange broker, $50 per annum. Persons employing money capital in discounting notes or bills, $100. Lottery offices, $50, and some others. See letter of Governor Robertson, of Louisiana, annexed, ALABAMA. Lands are classed as first, second, third, and fourth quality ; the first rated at $8 per acre; the second at $(3; the third at $4, and the fourth at $2 — the owner to give in a list, stating, on oath, to which quality he believes his lands to belong. A specific tax is paid on city or village lots and buildings, and also on the amount of merchandise sold within a year. A poll tax is paid on free white males — upon slaves and free persons of color — on pleasure carriages — on licenses to tavern keepers and retailers of spirituous liquors — on saddle horses — race horses — race courses — stud horses and jackasses — neat cattle. Billiard tables, $100 each, and a variety of other subjects of specific taxation- On each $100 of bank stock, 50 cents. See letter of Comptroller and laws of 1821, pages 49 to 53. With a view to the formation of a system of taxation, which shall meet the wishes of the legislature, a short review of the laws of this state, on the sub- ject, may be acceptable. Ever since the year 1691, the mode of assessing the capitals of individuals has been in practice in the then colony and now state of New- York : and the duty has been imposed upon the assessors, " well, truly, and equally," to as- sess the people of the state. Specific taxes have sometimes been imposed, but those have been abandoned. j March, 1779. During the revolutionary war, taxes were imposed of one bul- ling on the pound, of the value of improved lands, and six pence on the pout;d, on all personal estate, assessed at its true value, after deducting debt> due from the owner; the assessors were directed to be vigilant in ascertaining the true amount of personal property, and were authorised to examine witnesses on the subject. or. ed. 2 it* By an act? passe( j 7th March, 1788, the assessors are directed to ascertain the real value of all estates in their towns, real and personal, of all such persons as reside therein, and such as do not reside there, and to in- sert them in separate columns in their assessment rolls, and to complere their rolls on or before the last Tuesday of May annually; on which day the super- visors are to meet, ascertain the state taxes, and county and town charges. s»nd eend their warrants to the several collectors, containing the value of th- se- veral estates, and the amount which each individual must pay; that amoun* being proportionate to the amount of his assessment. The collectors to ser. 3 ( io ) tie with the county treasurer, on or before the first Tuesday of February; and the county treasurer with the treasurer of the state, by the 1st March. When no personal estate could be found whereon to distrain, the collector was au- thorised to sell wood or grass growing on any real estate. . By an act for the assessment and collection of taxes, passed 1st April, 1799, taxes are to be assessed upon real and personal estates ; real, according to a valuation of houses and lands, then lately made under the authority of the United States ; and personal, according to a list contained in said act, affixing prices to each article, and the assessors are also directed to "ascertain ac- cording to the best evidence they can obtain, and set down in such list, the value of the residue of the personal estate," &c. exclusive of farming utensils, arms, and tools of tradesmen, &c. Any person dissatisfied with the value of such residue, may reduce it by his oath. It is made the duty of the assessors to inquire of the inhabitants respecting their property, and every person is bound to give a true account, under a penalty of a fourfold assessment, and also of being liable to punishment, as for a misdemeanor. All persons "owning, pos- sessing, or superintending, any personal property," made taxable by said act, are to give written lists of such property, under a penalty of $20. The assess- ment was to continue for three years, liable to be altered in consequence of an increase ordimunition in the valuation, by the erection or destruction of build- ings. Other provisions are contained, not necessary to be enumerated. By the act of 8th April, 1800, the residue is explained to be the amount the person is worth over and above his real estate, and the enumerated articles of personal property, after deducting his debts. The preceding act was re-eaacted on the 8th of April, 1801, in the revision of Kent and RadclifF, omitting however the provisions respecting the mode of ascertaining personal estates, and making it the duty of the assessors to ascer- tain according to the best evidence in their power the value of the personal estate, &c. By the act of 5th April, 1813, the assessors are required to ascertain according to the best evidence in their power, and set down in their assessment roll, the value of houses and lands; and also of all the personal estates of the inhabitants of their several towns : The particular provisions of this act need not here be re- peated,as most of them are contained in the draft of a bill hereto annexed. It should however be noticed, that the 42d section of this act particularly enu- merates stocks of certain descriptions, and money at interest, as belonging to taxable personal estate. The principle upon which this system rests, is, that all the property in the state belonging to its inhabitants should contribute equally to the expenses of the state, that is, in proportion to the interest which each individual has in the community. The justice of this principle has not been questioned, but much complaint ha: been made, that great inequalities do exist and grow out of the execution of this law. It is said, and believed, that different criterions of value are re- sorted to, from that contained in the law, to wit, the value at which the asses- sors " would appraise such estate in payment of a bona fide debt due from a solvent debtor:'' The estates in different counties are differently estimated in different towns in the Fame county; and even the estates of individuals in the same town, are assessed unequally; probably arising from the assessors dividing their towns into assessment districts, and each of them entertaining different ideas of the value of property. ( 11 ) Another inequality is said to grow out of the present mode of assessment to wit, that personal property, in a great measure, escapes taxation; particu- larly Mocks and money at interest. With a view to remedy the first evil com- plained of, it is proposed, that the assessors shall state the value of buildings, and in proper columns also the quantity of land possessed by each person, distinguishing it as first, second, or third quality, and affixing to each the value per acre. The assessors of the same town, who have made the assessment in different districts, will then be able to equalise the assessments in their town; the supervisors will be enabled to equalise the valuations in the several towns in their county; and by having copies of the assessment rolls returned to the comptroller's office, as often as new assessments are made, the legislature will at all times have it in their power to see when inequalities exist between the counties, and to apply a proper remedy. With a view to the equal taxation of personal property, it is also proposed, that a list be furnished to the asses- sors, of all personal property, including money at interest, and stocks of eve- ry description, excepting, however, the stocks of this state, and the stocks of banks, insurance and other incorporated companies; the reason for which exception, is, that it is believed to be improper to tax the debts due by the state itself, and that banks and incorporated companies should be considered persons for the purpose of taxation : a tax, however, upon the dividends of banks, insurance and other incorporated companies, is thought to be the most equal as respects those companies. These lists the assessors should examine and compare with great attention ; and with ordinary prudence and discretion, it is believed they will not err ma- terially. The lists being completed, the assessors should set down in their assess- ment rolls, the value of the real and personal property at what they would appraise the same in cash. Perhaps unimproved lands should be assessed at less than their true value ; and the reason is, that a tax on unproductive pro- perty, is a tax which, so far as the property itself is concerned, must be paid from the capital, and therefore violates one of the rules laid down as funda- mental on the subject of taxation. Another reason is, that many of those lands belong to minor heirs, and cannot be sold. It has been suggested, that persons paying $50 and upwards, should not pay interest at as high a rate as others; it is therefore submitted for consideration. The laws of the state have always permitted all debts to be deducted from the value of the personal estate. Against this it has been urged by some, that personal property ought not to be thus privileged. The equivalent which property receives for the taxes paid by it, is protection. The laws of a state protect equally real and personal estates. The records of our courts shew, that much more expense is incurred by the government and by individuals, in the protection of personal than real property: and the proceedings in oar criminal courts prove, that a great proportion of the expenses in them, ir 4 - curred for the protection of the rights of banks. A very considerable pro- portion, nearly the whole of the expenses of the state prisons, also, is incur- red in the protection of personal property. Those who maintain this ob- jection to our present system, allege that goods and chattels should be taxed in the hands of those who possess them ; and that from credits and choses in action, should be deducted debts. This principle is incorporated in the laws of iMassachusetts, and some other states. From money drawing interest, is deducted the amount for which interest is paid. The bill herewith presented contains the present provision , whether a different rule should be adopted, is submitted to the wisdom of the legislature. The Comptroller has generally avoided in this bill, the introduction of any new principle. Some new pre - visi >ns are added, but with the view of enforcino; the principles of the former laws; and some, containing principles not heretofore incorporated, and which are respectfully submitted. The most prominent of them, are those which ( 12 ) direct the mode of assessing bank, insurance, and other stocks, and collect- ing the tax. That stocks were always taxable by the laws of this state, is ap- parent from the laws already cited. That they have in a great measure es- caped taxation, is highly probable, from some facts stated in a report from this office at the last session of the legislature, and which will be found in the Assembly journal, pages 707, 8, 9. This fact is also corroborated by the me- morials presented by the banks and insurance companies at the last session. They have assigned twelve reasons, why, in their opinion, stocks ought not to be taxed ; but they have no where alleged, that stocks already paid a tax. So far were they from making such an allegation, that they seemed to be sur- prised that such a claim should be set up by the government, and treated it as a violation of the constitution, and vested rights. That they ought to pay taxes, results from the principles stated in this re- port, unless some reason can be shewn why they should be exempted. Doctor Adam Smith, one of the most systematic writers on political econo- my, remarks, that "the interest of money seems at first sight a subject equal- ly capable of being taxed directly as the rent of land. Like the rent of land, it is a neat produce which remains after completely compensating the whole risk and trouble of employing the stock." He then observes, that there are two circumstances which render it a less proper subject of taxation. 1st. Because the amount of capital thus employed, is generally a secret. 2d. Because the proprietor of stock, is properly a citizen of the world, ** and if he is taxed, he will remove with his stock to some other place." — Wealth of Nations, 2d vol 270, 5. It is to be observed, that it is not pretended by Dr. Smith, that such a tax is unjust, or a violation of vested rights. The impolicy of the measure is urged, because it was supposed that it would have a tendency to drive capital out of the country. Before attempting to obviate these objections, it maybe proper to state others which have been made, and therefore will probably be again made. They are as follow : 1st. Its unconstitutionality. 2d. It violates vested rights. 3d. Some banks paid a bonus, expecting no other exactions. 4th. It is unequal, because the banks differ in their privileges and powers, and capital paid in. 5th. It gives superior advantages to the Bank of the United States. 6th. It will drive capital out ot the state. 7th. It will create a scarcity of money, and prevent loans to complete the canals. 8th. It will injure humane and charitable institutions, who have vested their funds in these stocks. 9th. It will produce double taxation, as some of these institutions have in- vested their capitals in other charitable institutions. 10th. It ie unjust, because it may be a tax on bare credit. 11th. it does not include all companies. 12th. There is a misunderstanding as to the amount of personal property. The capital is a mere nominal or fictitious representation of the actual person- al property connected with it, and the former greatly exceeds the latter. A few remarks will be made upon each of these objections in their order. The first and second objections rest upon the idea that the contemplated provision is entirely new, retrospective, and therefore a violation of the grant made by the state. To rebut them, it is only necessary to examine the laws heretofore cited, which shew that all property, real and personal, have always been subjects of taxation, since the present government existed, and even un- der the colonial government : The banks received their charters under those laws, and their property is equally liable to taxation, as any other. Should it be said that bank stock is not property, but only credit, as seems to be intend- ed by the 10th objection, the answer is, that all their charters declare the stock to be personal property. Another answer is, that the laws creating banks, in- tended that actual property should be paid in, to constitute their capitals; and if the directors, in violation of the law, have received any thing but property, as the capitals of their banks, to allow them to escape taxation on that ground, would be permitting them to take advantage of their own wrong ; but even if it were not technically, property, yet it is the means of acquiring property, by the exercise of a privilege denied to the people at large, and the objection comes therefore with a very ill grace, from those who enjoy the monopolv. Some of them, it is true, have paid a bonus to the state, as stated in the 3d objection, and as to them, there certainly ought, in justice, to be a difference; and if the language of their charter is calculated to convey the idea, that the bonus was the only equivalent required for the grant, such banks should be exempted altogether. The 4th objection can have no weight against the bill now proposed, as the amount actually paid in, is what is intended to be taxed; and if one bank makes more profit by the employment of its capital than another, that is no reason why the bank which conducts its affairs skilfully, should be taxed for that skill. It seems to have been long the policy of our laws to impose taxes upon capital and not on income. Taxes on income are attended with circum- stances of an inquisitorial character, in a much greater degree than those im- posed on capital: there is, however, this circumstance in their favor, that they are always paid from income, and cannot diminish the capital of the country. It has not been thought proper to present a project of an income tax, as it is always best to adhere to established institutions, until others much better can be proposed. An income tax, however, upon monied institutions, that is a tax on the dividends, would be very easy of collection, 'and would be justified by the former practice of the government of the United States, and the present practice of most of our sister states, where banks exist; and by no means in- quisitorial, as the amount of dividends is always published. The 5th objection is, that it will give a preference to the United States bank, which is alleged not to be taxable. Without stopping now, to discuss the deci- sion in the case of MCCulloeh v s. Maryland, 4 Wheaton, 3 1 6, 400, it is sufficient to say, that if there is weight in the objection, it goes, if carried to its full extent, to exempt all personal property of this description, from taxation. It is not be- lieved, however, that because one institution is beyond the reach of the legisla- ture, therefore all others should be placed on an equal footing : However a" ree- able such a doctrine may be to the banks, it M ould be ruinous to the revenues of the state, and oppressive in the extreme, upon the real estate. Besides., the decision does not extend to a tax paid by the real property of the bank of the United States, in common with other real property in the state, nor to r> tax on the proprietary interest which the citizens have in the institution, in coum 4 < M ) with other similar property in the state; and it is believed no objection would be made to a tax upon that institution, in common with other similar institu- tions. The objection was to a specific tax on that institution alone, the ob- ject of which appeared to be hostility to the government of the United States, and an attempt of a state to overrule the measures of the general government. The sixth objection is, that the tax will drive capital out of the state. The seventh objection is merely a consequence of the 6th, and this it will be recollected, is the only objection of Adam Smith which is plausible. If, in- deed, this prediction were to be verified, it is clear that the tax should not be imposed. Had not this threat proceeded from the capitalists themselves, it might well be treated as an unjust aspersion, not only upon their patriotic >. but upon their justice. Can it be supposed, that the proprietors of monk d capital desire to have their property protected, and rendered productive, en- tirely at the expense of the land and labor of the country ? But as they have declared their intention to withdraw, it is but fair to believe them to be in earnest; the question then naturally occurs — Where will they go with their capital to seek its investment more advantageously ? The interest of money in this state is limited at 7 per cent: Bank stocks produce from 6 to 9; some more — The average cannot be less than 7. Suppose the tax to amount to half of one per cent — their net dividend will be 61: Where will the capitalists go with their money, to make it more productive? Will they go to England? There they will receive 5 per cent, and pay taxes also. By what is called tbe land tax in England, stock is intended to be taxed in the same proportion as the rent of land : 2 Smith, 273. Will they go to Boston ? There they will pay a tax of one percent from the bank directly to the treasury, and be taxed individually besides, as for money at interest. And much as is said about tr. ation driving away capital, it is believed that there is more surplus capital in Boston, and that money may be obtained there upon more easy terms, than at any other place in the United States. Do your capitalists seek employment for their capital in any neighboring state ? they will find few states where banks exist and are not taxed. The following statement shews where stocks are taxed. /I T assachusetts. Banks pay one per cent, on their capital paid in, to the treasurer ; and the stocks are assessed to the individual stockholder, as money at interest. Vermont. Six per cent on the dividend on bank stock reserved by their charters — paid to the treasurer. Connecticut. Stocks and money at interest are put in the assessment list, at 6 per cent on their value. Rhode Island. State bank stocks pay 50 cents on every $ 1,000 capital paid in. Insurance companies one per cent on dividend ; the individual stockholders are taxed besides as for money at interest. JVeio-Hampshire. AH bank notes are to be stamped at the rate of $50 for every $1,000 in bills issued by the bank ; or in lieu thereof, they may pay annually to the treasurer \ of i per cent on the actual capital stock. New-Jersey. I of y per cent upon the whole amount of capital paid in — payable to the ♦re&surer ( is ) Delaware. The same — payable to the treasurer. Pennsylvania. Banks not paying a bonus, pay 8 per cent on the dividend — not taxed pel sonal property, no general system of taxation being necessary in that state. Maryland. Twenty cents upon every $100 of capital actually paid in. Virginia. Neither bank stocks nor money at interest are taxable. South Carolina. Money at interest, over what interest is paid for. 12] cents on every $100. Ohio. Four per cent upon the dividends of banks. Kentucky. Half of one per cent on the capital, to be paid to the treasurer. Louisiana. Stock of all banks, insurance and other incorporated companies. 25 cents on every $ 100 of the stock in trade, or 1-4 of 1 per cent. Alabama. 1-2 of one per cent on the capital. Georgia. 5\ \ cents on every $100 of bank stock. It has been remarked by Hume, that where there are people and industry, there will be money : it is fully believed that it will be so; and that capitalists will not be inclined to remove their funds for the amount of the tax which mav be necessary to place it on an equality with other personal property. The eighth objection is easily obviated, by making charitable institutions an exception. All stock belonging to humane and charitable institutions, to literary institutions, to the school and literature funds, and to the state, should be excepted. The ninth objection, if well founded, may be also obviated by proper pro- visions, which are proposed. The tenth objection has been attempted to be answered, and the eleventh is not applicable to the annexed bill. In answer to the twelfth and final objection, that the idea is erroneous, that the personal property in New-York is under rated, reference is respectfully made to a statement hereto annexed, shewing the amount ot personal proper- ty at several different periods; and the question may be emphatically asked, what has become of the personal property ? The city of New-York, and cverv city and county in the state, has been progressing in population and wealth How happens it that the taxable personal property has diminished ? FOREIGN CREDITORS. As it is a desideratum in taxation, that all the property protected by tho laws should pay tor that protection, and particularly property drawing a reve- nue, it is submitted whether personal property, consisting of debts due to in- C 16 ) dividuals, or companies residing out of the state, ought not to be made to con- tribute. It is known that there are large sums of money due to the Holland company, to the Pultney estate, to the Connecticut school fund, and to others, from citizens of this state; the amount of which may be deducted from the person- al property of the debtors. In point of justice, there cannot be a doubt but what property thus situated should pay a tax ; the only question is, as to its policy. And the remarks which have been made as to the probability that capital generally will be withdrawn, if required to contribute to the expenses of the state, are applicable to this species of property; but, as the danger to be ap- prehended from the taxing foreign capital, is an objection strongly urged, it merits some further remarks. It is laid down by those who maintain the doctrine of the exemption of for- eign capital, that a wise government never taxes what it cannot retain : that if foreign capital is withdrawn, the interest of money rises, stocks fall, and you are prevented from making future loans. They also assert, that capital in our state banks should not be taxed, because it would give an unjust preference to capital in the United States Branch Bank, which is supposed to be exempt from taxation. If these premises be admitted, the conclusion is irresistible, that monied capital must be altogether exempt, and of course all the expenses of the state must fall upon capital vested in land and its cultivation, and the mechanic arts. The same conclusion follows, from the doctrine of taxing nothing but what you can retain. You can no more retain domestic than for- eign capital. If a tax on bank stock is to have any effect upon the canal loans, it would seem to hold out an inducement to capitalists to place their money in those stocks which are free from taxation : provided the net income is equal. Another proposition is, that domestic capital may be taxed, but that foreign capital must not; because, it is said that we derive from it an equivalent ben- efit, as it employs labor, encourages industry, and keeps down the interest of money : domestic capital does the same. Suppose that the owner of the for- eign capital comes in person ; then, in addition to his capital, you have his own industry and labor and skill, also added to the stock of the country: will you tax him ? Probably the answer will be in the affirmative ; and the reason as- signed, that he receives the protection of the laws: but, you do not tax a man without property, who also enjoys the protection of the laws. The truth is, it is the protection of property for which taxes are paid. Should the answer to the above question be in the negative, then how stands the case? Foreign capital must not be taxed, and foreigners enjoying all the privileges of our laws, and all our facilities for acquiring property, and for enjoyments of every kind, must contribute nothing to the expenses of protecting their property. Foreigners then will have a decided preference over citizens, who will be driven out of the market. Our citizens must become foreigners in some other country. We become tributary to foreigners, who owe no allegiance ; whose interest it is to strip the country of its wealth; and if they had a desire to be- come citizens in the country, this policy will hold out inducements to them to remain aliens. The result, as before mentioned, must be to lay all the bur- thens upon land and the laboring classes. It is also urged that the government must not be too inquisitive into the pri- vate affairs of individuals. This remark is made by writers on the subject, and yet the cases cited by them, shew, that in some countries, it is not consi- dered a hardship. « At Hamburgh, each person pays 1-4 per cent, of all he possesses ; and as the wealth of the people consists principally of stock, this may be considered a tax upon stock." 2d Smith, 272. The tax is put into a public coffer, upon oath, but the amount paid by each }S not Known. In the cantons of Switzerland, the contrary is the fact; every ( 17 ) In the United States we seem to have adopted the open and sincere cpurse of the-Swiss, rather than the studied secrecy of the people of Hamburgh, In nearly or quite all the states where regular systems of taxation exist, lists of all property are to be rendered upon oath. It is said, that 41 merchants ,fenga- ged in the hazardous projects of trade, all tremble at the thoughts of being obliged, at all times,jto expose the real state of their circumstances. Th$ ruin of their credit, and jlie miscarriage of their projects, they foresee would too often be the consequence. A sober and a parsimonious people, whjl are strangers to all sueh projects, do not feel that they have occasion for any? such concealment." 2d Smith, 273. From the above extract it seems that those who desire concealment, wish to sustain a credit whfeh they could not, if their circumstances were knowii — in other words, for the purpose of deception. It^ therefore, an' exposure vfrould injure them, the probability is, that it would save* the property of the creditor. At all events, no good reason can be assigned why any creditor should not know the whole risk which he runs, by putting property in the hands of his debtor; honesty and fair dealing require it : And as our practice has-been like that of the sober Swiss, and in conformity to the practice ot our sister states, no danger need be apprehended from its continuance. Insurance Companies. It is objected with respec» to the capitals of insurance companies, that they are frequently composed, not of money actually paid in, but of mortgages : and therefore, if the capital or the dividend, is taxed, that there will be a double taxation, first on the real estate, and secondly on the mortgage. To avoid this, it may be proper to guard against the evil apprehended : and the bill herewith reported, therefore proposes a tax on the dividend, of so much of the capital as is actually paid in. It is but just also, that both banks and in- surance companies be permitted to reduce their capitals at pleasure; a pro- per clause is therefore added for that purpose. The Comptroller having trespassed already too long upon the patience of the legislature, in discussing the subjects of taxation, will not n<*w discuss the details : those will appear in the bill hereto annexed, and are not essentially different from the present laws. All which is respectfully submitted. JOHN SAVAGE, late Comptroller February 15, 1823. List of papers annexed. fi A bill, entitled " an act for the assessment and collection of taxes " *2. A memorial of E. C. Genet, to the Comptroller. ' .5. A communication from the Treasurer of Massachusetts. *4. do Secretary of Gov'r and Council, Vermont *5. do Attorney General, Rhode Island. *6. do Treasurer, Connecticut. *7. do Treasurec"Of New-Jersey. *8« do Auditor General, Pennsylvania. *9. do Secretary to Executive, Maryland, do Auditor, Virginia, do Comptroller General, Georgia. *I2. do Aurfitor of public accounts, Kentucky. - *13. 3 .o *!o A/ditor, Ohio. *14. do Governor. Louisiana. *15. do ^Comptroller. Alabama. 16. Statement, shewing the yfcrease and decrease of personal properly - in certain counties. 17. 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I am your most ob't. serv't. W. L. MARCY. Hon. Peter R. Livingston, Speaker of the Assembly. A communication from the Comptroller, was read, in the words following, to Wit " STATE OF NEW-YORK— Comptroller's Office. TO THE SENATE AND ASSEMBLY. Gentlemen, I have the honor to enclose a report, prepared in obedience to a con- current resolution of the honorable the Senate and Assembly, directing the Comptroller, " to prepare a general system of taxation for this state, calcu- lated to include all real and personal property and income, and to ensure the greatest possible equality in taxation, subject only to such exemptions or ex- ceptions if any, as the Comptroller, for reasons to be specified in his report, may recommend : and that he report a bill for the above purpose, with an ex- planation of the principles by him reported." I have the honor to be, With great respect, Your obedient servant. JOHN SAVAGE, late Comptroller. [For the preceding Report and Bill, see APPENDIX (C,) and (D.)] Albany, February 28, 1823. In obedience to a resolution of the honorable the Assembly, I have the honor to transmit to you a copy of the report of the late comptroller, on taxa- tion, and also a bill prepared by him, entitled " an act for the assessment and collection of taxes." I have the honor to be, With great respect, Your ob'dt. servant, W. L. MARCY, Comptroller To the Hon. Peter R. Livingston, Speaker of the Assembly. [For the Report and Bill, sec APPENDIX (C & D).] Thereupon, Ordered, That the said bill, entitled " an act for the assessment and collet- lion of taxes," be committed to a committee of the whole house. Ordered, That the said bill be the order of the day for Tuesday next. A message from the Governor, delivered by his private secretary, was re- ceived, and read, in the words following, to wit : TO THE ASSEMBLY OF THE STATE OF NEW-YORK. I have this day approved and signed the following bills : — The bill, entitled « an act for the relief of John Moore, late collector of the town of Angelica." The bill, entitled " an act to confirm the title of Philip P.Livingston, in and to a lot of ground, in the city of New-York," — And, The bill, entitled "an act to incorporate the canal turnpike company." JOSEPH C. YATES. Executive Chamber, Albany, February 28, 1823. 137 ( 438 ) to repeal an act, entitled « an act for the inspection of flaxseed, and to regu- late the exportation thereof," passed April 5, 1822. Thereupon, In pursuance of the said notice, Mr. Smith asked for, and obtained leave, to bring in the said bill, entitled " an act for the repeal of the act, entitled " an act for the inspection of flaxseed, and to regulate the exportation thereof,'* passed April 5, 1822, which was read the first time, and by unanimous con- sent was also read a second time, and committed to a committee of the whole house. Mr. Woods gave notice that he would, on some future day, ask leave to bring in a bill, authorising the supervisors of Steuben county, to purchase, for the benefit of the county, the old gaol in said county, together with as much of the adjacent land as they may deem necessary for the convenience and safety of the present gaol, and also to raise money by tax, on the inhabitants of said coun- ty, to defray the expenses of the same. In pursuance of previous notice, Mr. Norton asked for and obtained leave to bring in a bill, entitled " an act to abolish imprisonment for debt, and to prevent frauds against creditors," which was read the first time, and by unani- mous consent was also read a second time, and committed to a committee of the whole house. Ordered, That the usual number of copies of the said bill be printed for the use of the legislature. In pursuance of previous notice, Mr. M'Call asked for and obtained leave to bring in a bill, entitled " an act to provide a compensation to jurors, for attend- ing courts of record," which was read the first time, and by unanimous consent was also read a second time, and committed to a committee of the whole house. Ordered, That the usual number of copies of the said bill, as amended, be printed for the use of the legislature. Ordered, That the bill, entitled " an act to incorporate the New-York equi- >^ .53 St Q <*> e 53 55 • — "20 CO _r © CM r^«K«-,^1 n-^fXr^ 1\/Ir>nrl a v nf>vt. ^ fl M h O O IN n » O fM CO © t# - 1— « I— < CM J> '~ CO CO -f — < r-^ © © co co — > cc © CO © fl © CO © © g — < — ~ % (M r- t> ffi tO CO LO CO tO O © — — o © « »o © CM of © CO ^ co to co n « o © CO CM i> tO © CO — © CO © — (M rj, ^ CC^ i-« tO^ l<5 tcT "foTu'f co" CS O " h- ^ "t CO ©_d ©_CO CO i-T of trf CI CO « ^jt CO co 1 ao 05 S CON 'Ob «- _T t>. „ H O © © s v i co to f- co co -t N CO CO CO O © to © r* of «o - (M "^t tfj L. t> Ol tO p- to c-J -* CO i-t — . CM 8 s . CO N CO t»S r- r> *-> 2. O © — *— © © -o i S* o to co © co >o oo g - ?" t>^ cT co =•! = CO © CO «2j iO 1> (M -3 a« Hi t- CC © ©; © o 3 v ca 'S c o © oT"© CS c » C 'm o J? ' be cn O C cs a; — H) CJ w tn 4) « .29 >■ la ^? a U3 CCS C CJ as k 5 C3 « O ° o cs ' 4) 03 CJ c c .S M -a a; 3 oj .5 ^3 4) etf > — -; O 0) H X O s °- a. zs ( 645 ) granted. They have accordingly prepared a bill, which they have directed their chairman to ask leave to present. Ordered, That leave be given to bring in such bill. . Mr. Hager, according to leave, brought in the said bill, entitled " an act to dissolve the Ithaca and Geneva turnpike company, and to declare the [thaca and Geneva turupike road to be a public highway;" Which was read the fust time, and by unanimous consent was also read a second time, and committed to a committee of the whole house. Mr. Hayes, from the select committee, to whom was referred the engrossed- bill from the Senate, entitled "an act for the relief of" the commissioners for loaning money in the county of Otsego," reported : That they have examined the said bill, and see no reason why the same should not be passed into a law. Ordered, That the said bill be committed to a committee of theAvhole house. Ordered, That the engrossed bill, entitled "an act further to amend t!" : relative to incorporations for manufacturing purposes," be recommitted to a committee of the whole house. Two several messages from the Senate, delivered by their clerk, with the bills therein mentioned, were read, informing, that they have passed the bill, entitled "an act for the relief of John Moore, late collector of the town of An- gelica," and the bill, entitled " an act to confirm the the title of Philip P. Liv- ingston, in and to a lot of ground in the city of New-York," severally without amendment. Ordered, That the clerk deliver the said bills to the Governor. The Senate returned by their clerk, the bill, entitled « an act to incorporate the canal turnpike company." Ordered, That the clerk deliver the said bill to the Governor. A communication from the Comptroller, was read, in the words following, to wit : STATE OF NEW-YORK — Comptroller's Office. Albany, February 28, 1823. In obedience to a resolution of the honorable the Assembly, I have the honor to transmit to you a copy of the report of the late comptroller, on taxa- tion, and also a bill prepared by him, entitled " an act for the assessment and eollection of taxes." 1 have the honor to be, With great respect, Your ob'dt. servant, W. L. MARCY, Comptroller. To the Hon. Peter R. Livingston, Speaker of the Assembly. [For the Report and Bill, sec APPENDIX (C & D).j Thereupon, Ordered, That the said bill, entitled " an act for the assessment and collec- tion of taxes," be committed to a committee of the whole house. Ordered, That the said bill be the order of the day for Tuesday next. A message from the Governor, delivered by his private secretary, was re- ceived, and read, in the words following, to wit: TO THE ASSEMBLY OF THE STATE OF NEW-YORK. I have this day approved and signed the following bills: — The bill, entitled " an act for the relief of John Moore, late collector of the town of Angelica." The bill, entitled " an act to confirm the title of Philip P. Livingston, in and to a lot of ground, in the city of New-York," — And, The bill, entitled "an act to incorporate the canal turnpike company." JOSEPH C. YATES. Executive Chamber, Albany, February 28, 1823. 137 ( 546 ) The house then resolved itself into a committee of the whole, on the bill, en titled an act granting relief to the sufferers on the Niagara frontier, whose pro- perty was destroyed by the enemy during the late war," and after some time spent thereon, Mr. Speaker resumed the chair, and Mr. Gardiner, from the said committee, reported progress, and asked for, and obtained, leave to sit again. The house then resolved itself into a committee of the whole, on the bill, en- titled " an act to prevent the circulation, within this state, of the bank paper of certain British provinces and dependencies in North America," and after some time spent thereon, Mr. Speaker resumed the chair, and Mr. Warren, from the said committee, reported, that the committee had gone through the said bill, filled up the blanks, and agreed to the same; which he was directed to report to the house, and he read the report in his place, and delivered the same in at the table, where it was again read, and agreed to by the house. Ordered, That the bill be engrossed. And then the house adjourned, until eleven o'clock to-morrow morning SATURDAY, MARCH 1, 1823. The house met pursuant to adjournment. Sundry remonstrances of the inhabitants of the county of Genesee, remon- strating against the passage of any law to alter the existing boundaries of that county, were read, and referred to the committee on the erection and division of counties. The remonstrance of sundry inhabitants of the towns of Elmira and South Port, in the county of Tioga, remonstrating against the passage of the law now before this house, authorising the assessment and collection of a sum of money from the inhabitants of those towns, for the purpose of building a bridge over the Chemung river, was read, and committed to a committee of the whole, when on this bill. The remonstrance of sundry inhabitants of the town of Oysterbay, in the county of Queens, remonstrating against a repeal of the law of last session, re- lative to certain common or marsh lands, owned by the inhabitants of that town, was read, and referred to the committee of grievances. The petition of Matthew Gallt, of the town of Verona, in the county of Onei- da, praying for a reduction of the price at which he purchased the lot on which he now resides, of the people of this state, was read, and referred to the com- mittee of claims. The petition of Louis Francis de St. Michel and Louis Deshotel, of the town of Denmark, Lewis county, praying for authority to purchase, take, hold, and convey real estate, within this state, was read, and referred to the committee on the petitions of aliens. The memorial of Peter B. Porter, acting for and in behalf of an association of persons denominated, the Black Ro< k Harbor Company, praying that the time allowed by the act of last session, for the construction of a harbor at Black Rock, may be extended, was read, and referred to the committee on canals and internal improvements. The petition of the commissioners of highways of the town of Cazenovia, in the county of Madison, praying for certain amendments to the laws of this state, regulating highways, was read, and referred to the committee on courts of jus- tice. The remonstrance of sundry inhabitants of the county of Oneida, remonstrat- ing against the passage of any law to restrain hawking and peddling, was read, and committed to a committee of the whole, when on the bill on that subject. The petition of Prentis Hosmer. praying for military bounty lands, fo- servi- ces which he alledges were rendered by his father, during the revolutionary war, was read, and referred to a select committee, consisting of Mr. M'Clure, Mr. M. Lee, and Mr. Remer. APPENDIX (I),. ■SEE ASSEMBLY JOURNAL, OF MONDAY, FEB. 17,— Page 1.(7. JIN ACT For the assessment and collection of Taxes. [Reported by the Comptroller.] In what manner taxes are to be laid. 1 I. Be it enacted by the people of the state of New-York, represented in Senate and 2 Assembly, That the taxes hereafter to be levied in this state, shall be assess- 3 ed, levied and paid in the manner hereinafter mentioned ; upon a valuation 4 of real and personal estates, to be made as prescribed in this act, 1 II. And be it further enacted, That all taxes and the interest and charges 2 thereon which may be laid, by virtue of this act, or have been heretofore 3 laid, by virtue of this act, or have been heretofore laid upon any real estate, I shall be a lien thereon, notwithstanding it may have been divided, or alien- 5 ated in whole or in part, and shall be preferred in payment to all other 6 charges; and all taxes upon any personal estate, shall, in case of death or 7 bankruptcy of the person taxed, be preferred in payment to all other de- ft mands. Property exempted from taxation. 1 III. And be it further enacted, That no real estate belonging to the United 2 States, or to this state ; nor any college or incorporated academy ; nor any 3 school house, court house, gaol, alms house, nor the lot whereon the build- 1 ings of any college or incorporated academy, school house, court house, 5 gaol, alms house, nor the furniture belonging to either of them; nor the 6 property belonging to any public library; nor any personal property belong- 7 ing to any minister of the gospel, or to any priest of any denomination; nor 8 any real estate belonging to any such minister or priest, if occupied by him. 9 not exceeding in value one thousand five hundred dollars ; nor any of the 10 stock of the state, denominated canal stocks; nor farming utensils, nor II household furniture under the value of five hundred dollars, nor the build- 12 ings and machinery of any cotton and woollen factory, shall be liable to 13 taxation within this state. What kinds of property subject to taxation, and rule of valuation. 1 IV. And be it further enacted, That all real estate within this state, and all 2 personal estate of whatsoever description, household furniture, except as 3 above exempted, goods, chattels, debts due from solvent debtors, notes, ' \ bonds, mortgages, rents, bank stock and all other kinds of stock, except 3 canal stock; and all such property, real and personal, as is not exempted 6 by some law of the United States or of this state, shall be subject to tar- » 7 ation under the meaning of this act. ( 2 ) 1 V. And be it further enacted, That all real and personal properly, shall be 2 valued by the assessors ior the purpose of taxation, at the current value or 3 market price in cash ; and that taxes shall be imposed according to such 1 valuation : Provided however, That in respect to all unimproved and un- 5 productive lands belonging to non-resident proprietors, or to resident pro- 6 prietors, but not attached to improved farms, a tax shall be imposed upon 7 one third only of such valuation. Where persons and properly are to be taxed. 1 VI. And be it further enacted, That every person shall be taxed for all his T 2 her or their personal property, in the town or ward where the residence of 3 such person is, at the time the assessment is made, and for all such real es- 1 tate as he, she, or they may occupy at the time of such assessment ; and 5 for all other real estate not occupied, but situated in the town or ward where 6 such residence is ; but any other real estate, though belonging to such 7 person and occupied by another, shall be taxed to the person occupying the 8 same at the time the assessment is made ; and if the owner of such real es- 9 tate ought to have paid the taxes by agreement expressed or implied with 10 the occupant, such occupant having paid the taxes, may recover the same 1 1 in any court having cognizance of debts to that amount, together with costs 12 of suit. J VII. And be it further enacted, That all real estate not occupied nor own- 2 ed by a person residing in the town or ward where such estate is situated, 3 shall be assessed and taxed as non-resident lands are directed to be assess- l ed and taxed by this act. 1 VIII. And be it further enacted, That where the line between two towns di- 2 vides any occupied lot or farm, the same shall be taxed in the town where 3 the occupant lives ; provided he or she lives on the lot; but if no person I resides on the lot, as an occupant or owner, then the assessors of the respec- h tive towns may each of them tax the parts in their several towns, to the 6 person owning the same, though he or she may live in another town, and 7 may collect the tax by the sale, according to this act, of any property of the 8 said owner, which may be found on the premises; and in case no such pro- 9 perty can be found, it may be returned as non-resident lands. 1 IX. And be it further enacted, That the person in possession of any real 2 estate, at the time any tax is to be collected, shall be liable to pay the taxes 3 imposed thereon ; and in case any other person by agreement or otherwise 4 ought to pay such tax, or any part or proportion thereof, the person who .5 shall pay the same may recover the amount thereof from the person who 6 ought to have paid it. Assessors — their duty. 1 X. And be it further enacted, That the assessors chosen in each town or 2 ward, as directed by law, may, by mutual agreement, divide their towns or 3 wards into such number of divisions or assessment districts, as they may 4 deem convenient, not exceeding the number of assessors in each town or 5 ward ; and shall, in every year, between the first days of May and June, 6 proceed to assess the property in the several districts, as herein before pre- 7 scribed, in the following manner, viz: They shall call at least once, at the 8 dwelling house of every inhabitant, and receive a list, in writing, of all the 9 taxable property, real and personal, owned by, or in the possession of such 1" person, or which shall be under the control, custody, or superintendance of 11 such person, either as agent, guardian, executor, or administrator, as the 12 same was occupied or poisossed on the first day of May, except such stneks 13 as are hereinafter provided for ; which list it shall be the duty of each per- ( 3 ) 14 son to make and deliver to the assessor, on his request; and in case of fail- 15 ure, to deliver such list, the assessor shall, from the best evidence in his pow- 16 er, make a list of the taxable property of such person ; which lists shall 17 contain the quantity of land occupied, and the quality, distinguishing it as 18 first, second, third, or fourth rate ; and the said assessors, in their assess- 19 ment roll, shall set down the names of the persons who are taxed as resi- 20 dents, or occupants ; or the owners of lands in the town or ward, and who 21 are to be taxed for the lands they may own or occupy in the town or ward ; 22 and in a column for the purpose, the quantity of land the person so to be 23 taxed is charged with ; and in another column, the quality of such land ; 2 I and in another column, they shall set down the value of such land, build- 25 ings, and improvements, as in their opinion the same would be worth in 26 cash ; and in another column, the value of the personal property of each, 27 from the best information they can obtain, both as to the amount, quantity, 28 and the rate of valuation, as herein before prescribed, deducting the amount 29 of the debts owing by such person, from the amount of debts due him, or 30 money at interest, or vested in stocks ; and in case any person not satisfied 31 with such valuation, shall make oath before such assessors, or either of 32 them, who are hereby authorised to administer such oath, that the value of 33 his or her personal eslate, does not exceed, after deducting his or her 34 debts, a certain sum to be specified in said oath, or that his or her real es- 35 tate is not worth more than a certain sum to be specified as above ; then, 36 and in every such case, the assessor or assessors, shall value such real and 37 personal estate, at the sums so specified and no more; and the assessors 38 shall ascertain what lands are situate in their town or ward, not owned or 39 occupied by persons residing in such town or ward : and shall, in their as- 40 sessment rolls, separate from the assessments made of the estates of resi- 41 dents, specifically designate all such lands in the following manner : If the 42 estate be a township, patent, or tract of land, or only a part thereof, the as- 43 sessors shall designate the township, patent, or tract, by its name ; or 44 if the same is not known, or if it is not distinguished by any particular 45 name, they shall state by what other lands it is bounded ; and without 46 regarding who may be the owner thereof, shall, if the township, patent. 47 or tract, be subdivided into lots, and they can obtain a map, or any correct 48 information of such subdivisions, put down, in their assessment rolls, all the 49 lots, pieces, or parcels of land, in such township, patent, or tract not occu- 50 pied nor owned by pers ^ns residing in the town where such township, patent, 51 or tract is situate, in numerical order, beginning at the lowest number and 52 proceeding regularly to the highest, without respect to any owner; and in 53 a separate column, and opposite to the number, they shall set down the 54 quantity of land to be taxed in each lot ; and in a third column, and oppo- 55 site to the quantity, they shall set down the valuation thereof, so that each 56 lot, piece, or parcel of land, may be described, valued, and taxed separate- 57 ly. If the land to be taxed, be a full lot, the number will be a sufficient de- 58 signation ; if it is a part of a lot, the part must be designated by bounda- 59 ries, or in some other way by which it may be known. If the land to be 60 taxed, be a township, patent, or tract of the subdivision of which the as- 61 sessors cannot obtain any correct information, they shall enter in their rolls, 62 the name or boundaries thereof, as before stated, certifying that they can- 63 not obtain any correct information of any subdivision thereof; and shall 64 also set down in the proper columns, the quantity and valuation, as before 65 directed; if the whole patent or tract is to be taxed, such a description as 66 specified above, will be sufficient ; but if a part only is liable, that part, or 67 the part excepted, must be particularly described ; and the assessors shall i 68 complete their said assessments, on or before the first day of August, in 69 every year, and make out one fair copy thereof, to be left with their board ; 70 and thereupon cause notices to be put up, at three or more put !c places f 71 in their town or ward ; setting forth that they have completed their assess- 72 ments, and that a copy thereof i- left with one of their number, (n i ning 73 him,) where the same may be seen and examined, by any of the inhabi. I * ) 74 tahts, during twenty days ; and that they will meet, on a certain day, at the 75 expiration of the said twenty days, at a place in said notice to be specified, 76 to review their assessments, on the application of any person conceiving 77 himself aggrieved ; and it shall be the duty of the assessor with whom the 78 said assessment roll is left, as aforesaid, during the said twenty days, to sub- 79 rnit the said roll to the inspection of any person who shall apply for that 80 purpose ; and at the said time and place, the said assessors shall meet, and 81 on application of any person conceiving himself aggrieved, shall review 82 the said assessment, and may alter the same, on sufficient cause being shewn 83 to the satisfaction of the said assessors, or a majority of them ; and the as- 84 sessors, or a major part of them, shall then sign the said assessment roll, 85 and deliver the same, on or before t he first day of .September, in every year, 86 to the supervisor of their respective towns, (except in the city of New- York, 87 where it shall be delivered to the clerk of the said city,) who shall deliver 88 the same to the board of supervisors, at their next meeting. 1 XI. And be it further enacted, That if any assessor shall refuse, or without 2 being prevented by sickness, or absence from the town or ward of which 3 he was chosen an assessor, neglect or refuse to perform the duties re- t quired of him by this act, he shall forfeit and pay to the people of this 5 state, the sum of fifty dollars, to be recovered by action of debt, or by in- 6 formation in any court of record, with costs; and in case of such neglect 7 or refusal, or of any assessor being prevented by sickness or otherwise, 8 from performing the said duties, the other assessors of the town or ward, 9 or either of them, shall perform the same, and shall certify to the super- 10 visors, with their assessment roll, the name of such delinquent assessor, 11 distinguishing which of them, if any, were prevented from performing the 12 said duties, by sickness or absence, as aforesaid. 1 XII. Aiiid be it further enacted, That when a tract of land is subdivided "2 and the subdivisions thereof not known to the assessors, and that they can- 3 not, upon diligent inquiry, be able to ascertain and designate the subdivi- 1 sions, it shall be lawful for them to assess the whole tract, stating, however, 5 in their roll, that they have not, upon diligent inquiry, been able to ascer- 6 tain how such tract was subdivided ; and in case any part or parts of such 7 tract, or of a tract that is not subdivided, shall be settled and improved, and 8 in the actual occupation of a resident of the town, and the assessors cannot 9 otherwise ascertain and designate the part or parts so occupied and im- 10 proved, in order to have the same accepted out of the assessment of the 1 1 whole tract, they shall notify the supervisor of the town thereof, who shall 12 cause a survey and two maps to be made, to ascertain and shew the situa- 13 tion of such part or parts in the tract, and the quantity therein, one of which 14 maps the said supervisor shall deliver to the county treasurer, to be by him 15 transmitted to the comptroller, and the other to the assessors ; and the said 16 assessors shall then complete the assessment of such tract, and deposit said 17 map in the town clerk's office, for the information and guidance of future 18 assessors ; and it shall be lawful for the board of supervisors to add the ex- 19 penseof making said survey and maps to the tax on such tract, designating 20 it from the ordinary tax; and that the said expense shall in the first instance 21 be paid to the said supervisors as county charges are paid : And further, that 22 where it shall be deemed necessary by the assessors of any town, to have an 23 actual survey made to ascertain the quantity of any lot or tract, situate in 24 their town, which the town line divides, and shall give notice to the super- 25 visor of such town, such supervisor shall, at the expense of the town, cause 26 the necessary surveys to be made. 1 XIII. And be it further enacted, That it shall and may be lawful for the as- 2 sessors to assess any lot or tract of land which may have been sold by the 3 state, although the same may not have been granted or conveyed, and that 4 all assessments and taxes heretofore imposed on any land so situated, be 5 ) 5 and the same are hereby declared legal, any law to the contrary notwith- t> standing. Incorporated companies. 1 XIV. And be it further enacted, That all incorporated companies, receiv- 2 ing a regular income from the employment of capital, sliall be considered 3 persons within the meaning of this act, and assessments sliall be made and 1 taxes imposed, levied and collected in the same manner as upon individu- 5 als ; that-the cashiers of banks, except such as have paid a bonus to the 6 state, for their incorporation ; secretaries of insurance companies, and se- 7 cretaries or treasurers of all manufacturing companies, shall make and de- 8 liver to the said assessors, or one of them, in the town or ward where the 9 office or place for transacting the business of the said company is located, 10 such list as is before mentioned, containing the real estate occupied by such 1 1 company, if any, and the amount of capital actually paid in, (excepting 12 thereout the amount vested in real estate, the amount of such stock held by 13 the state, or by any literary or charitable institution,) and the secretary or 14 treasurer of every company incorporated for making turnpike roads or toll 15 bridges, shall deliver a similar list containing the amount of capital stock 16 actually paid in, and the assessors shall insert in their assessment roll, op- 17 posite to the name of such company, the amount of such real and person- 18 al property. 1 XV. And be it further enacted, That it shall be the duty of the said cashier, 2 secretary or treasurer, as the case may be, to pay the amount of the tax 3 imposed upon such company, and to deduct the same from the dividends of 1 the stockholders in proportion to the stock held by them respectively, ex- 5 cept the stock held by the state, or by literary or charitable institutions, G from which no deductions shall be made : Provided, however, that if the said 7 companies, or either of them, shall elect to pay directly to the treasurer of 8 the county in which such company transacts its business, thirty cents upon 9 every hundred dollars of capital actually paid in, or five per cent, upon all 10 dividends, made by the said company, they shall be at liberty so to do ; 1 1 and the affidavit of the cashier, secretary or treasurer, stating the amount 12 of such dividends, and the receipt of the county treasurer, acknowledging 13 the payment as aforesaid, being filed with the clerk of the said board, on 14 the first day of their annual meeting, the said supervisors shall impose no 15 tax upon the amount of their personal property. 1 XVI. And be it further enacted, That the county treasurer shall keep a 2 distinct account of the monies received by him for taxes, paid directly to 3 him by incorporated companies, and the one half thereof shall be applied 4 towards the charges and expenses of the said county, and the other half 5 shall be paid with the state tax into the treasury, as part of the revenues of 6 the state. 1 XVII. And be it further enacted, That the clerk of every board of supervi- 2 sors with whom any such affidavit and receipt shall be filed as aforesaid, 3 shall immediately transmit by mail, a copy thereof to the comptroller of this 4 state. 1 XVIII. And be it further enacted, That all incorporated companies acting 2 upon a money capital, shall be at liberty to reduce their capital at their 3 pleasure, and in such case to give notice of such reduction to the treasurer 4 of the county in which their office is located, and also to the comptroller of 5 this state. Supervisors — their duty. 1 XIX. And be it further enacted, That the supervisors, chosen according to ( « ) 2 law, in the several counties of this stale, shall at every of their annual meet- 3 ings, certify to the comptroller of this state, the names and places of abode 1 of the respective town clerks, and the names, additions and places of abode, 5 of all the assessors, in their respective counties, who shall have refused or 6 neglected, without having been prevented by sickness or absence, as afore- 7 said, to perform the duties required of them by this act. 1 XX. And be it further enacted, That the supervisors chosen as aforesaid. 2 in the several counties in this state, except the counties of Kings and Che- 3 nango, shall on the first Tuesday of October, in each year, meet together 4 at the places established by law for their meeting, and shall examine the 5 assessment rolls of the several towns in their respective counties, with a view 6 to ascertain whether the valuations in one town bear a just relation or pro- 7 portion to the valuations in all the towns in the county; and may in their 8 discretion add to, or deduct from the valuations in any town or ward, such 9 a per centum as may, in their opinion be necessnry to produce a just rela- 10 tion between all the valuations of real estates in the county; and it shall 1 1 be the duty of the board of supervisors, to make such alterations as may 12 be necessary in the description of the unseated or non-resident lands, as to 13 render such descriptions conformable to the provisions of this act; and if 14 they cannot make such alterations,they shall expunge such assessments from 1 5 the assessment rolls ; and they shall at their first meeting in October, in every 16 year, or before the first day of November, thereafter,estimate and set down in 17 the column left for that purpose, opposite to the several sums, set down as the 18 valuations of real and personal estates in the assessment rolls, the respec- 19 tive sums in dollars and cents, rejecting the fractions of a cent, in all cases 20 where they occur, to be paid as a tax thereon ; and shall also add up and 21 set down the aggregate value of the real and personal estates, in the several 22 towns or wards, and shall direct their clerk to make out and transmit to the 23 comptroller of this state, a certificate of the said aggregate valuations ; and 24 shall then cause the said corrected roll of each town or ward, or a copy 25 thereof, to be delivered to each of the supervisors of the several towns or 26 wards, who shall deliver the same to the clerks of the city or town, as afore- 27 said, to be there deposited for the use of such city or town ; and shall also 28 cause the assessment roll of each town or ward, when corrected as above 29 stated, or a fair copy thereof, to be delivered, on or before the first day of 30 November, in every year, to the collectors respectively, of such town or 31 ward, with warrants annexed to the same, under their hands and seals, 32 or the hands and seals of a majority of them, directed to, and requiring them 33 respectively, to collect from the several persons named therein, the several 34 sums mentioned In the last column thereof, or in the last column of each 35 page thereof, if any shall consist of more than one page, opposite their re- 36 spective names ; and authorising them, in case any shall refuse or neglect 37 to pay such sum or sums, to levy the same by distress and sale of his or her 38 goods and chattels, together with the costs and charges of such distress and 39 sale, and directing them to pay such part of the money so collected, as shall 40 have been directed to be raised, for the support of the poor, to the over- 4 1 seers of the poor of their towns or wards respectively ; and such part of the 42 money as shall have been directed to be raised, to defray any other ex- 43 penses of the town, to the supervisor of such town; and the residue of the 44 money by them collected, to the treasurer of the county, on or before the 45 first day of February, then next ensuing, retaining in their hands respective- 46 ly, out of the same, for their services, such sums as they may be allowed 47 by law, for every dollar they shall collect or levy ; and as soon as they shall 48 have sent or delivered the rolls with such warrants as aforesaid, to the col- 19 lectors, they shall transmit an account thereof to the treasurer of the coun- 50 ty, containing the names of the several collectors, the amount of money 51 they are severally to collect, and distinguish the sums that are to be col- 52 lected for the poor, for the other town expenses, and for the contingent ( 7 ) .Y3 charges of the county, and the time when they are directed to account for> 5 1 or pay the same to the county treasurer. 1 XXI. And be it further enacted, That the mayor, recorder and aldermen of 2 the city of New-York, shall in the city and county of New-York, perform all 3 the duties enjoined by this act on the supervisors of the respective counties 4 in this state. 1 XXII. And be it further enacted, That the supervisors of the respective 2 towns of the county of Kings, shall hold their first meeting on the first Tues- 3 day of August, in every year, to transact the ordinary business of the said 4 county, and deliver their warrants and tax lists to the several collectors for 5 the collection of taxes in said county, by the first Tuesday in September in 6 every year ; and that the collectors of the several towns in said county, 7 shall settle their accounts with the treasurer of the aforesaid county, on or 8 before the first Tuesday of November, in every year; and that the town 9 clerks of the respective towns in said county of Kings, shall certify and de- 10 liver to the supervisors of their respective towns, the names of all the asses- 1 1 sors and collectors in the same, between the first day of May and the first 12 Tuesday in August, in every year, any thing contained in this act to the 13 contrary notwithstanding. 1 XXIII. And be it further enacted, That the annual meeting of the board of 2 supervisors of the county of Chenango, shall in future be held on the 3 first Monday in October, in every year, any thing in this act, or any law, to 4 the contrary notwithstanding. 1 XXIV. And be it further enacted, That in case any farm, or lot, or piece, or 2 parcel of land, shall be assessed to a resident, and that before the tax im- 3 posed in consequence of such assessment, is collected, such farm, lot, piece 4 or parcel of land, shall become vacant, by the removal of the occupant 5 thereof, it shall be lawful for the supervisor of the town in which such land 6 is situate, to add a description of such farm, lot, piece or parcel of land, to 7 the assessment roll of the next year, and to charge the sum with the uncol- 8 lected tax of the preceding year ; and the same proceeding shall be had 9 thereon, in all respects, as if such tax were laid in the year in which the 10 description is perfected. Duty of Clerks of Boards of Supervisors. 1 XXV. And be it further enacted, That it shall be the duty of the clerks of 2 the boards of supervisors, respectively, after the valuations shall be correct- 3 ed, as aforesaid, to make out and certify a statement thereof, shewing the 4 aggregate amount of real and of personal estate, separately, in each town or 5 ward, in their counties respectively, and transmit the same by mail to the (i comptroller of this state. Collectors — their duty. 1 XXVI And be it further enacted, That every collector, upon receiving the 2 assessment roll, and warrant, shall proceed to collect the taxes therein men- 3 tioned, by calling at least once on the person taxed, or the place of his 4 or her usual residence, (if in the town or ward where such collector is cho- 5 sen,) and demand payment of the taxes charged to him or her, or on his or her 6 property ; and in case any person shall refuse or neglect to pay the sums, 7 at which his or her estate shall be taxed, as aforesaid, such collector is 8 hereby authorised and required to levy the same, by distress and sale of the 9 goods and chattels of the person who ought to pay the same, or of any 10 goods or chattels in his or her possession, wheresoever the same may be 11 found, within the district of such collector; and when any such distress J 2 shall be made of any goods or chattels,in the possession of the person charg- ( 8 ) 13 ed with such tax, no claim of any other person, to the same, by any right or 14 title whatsoever, shall be available ; but the person claiming the property, 15 may prosecute the person on whose account such property was sold, for the 16 value thereof, in any court having cognizance of debts to the amount of the 17 value of the property so sold; and in all cases of distress, if the goods and 18 chattels distrained, shall be sold for more than the amount of the tax, with 19 the charges of the distress and sale, the overplus shall be returned to the 20 person in whose possession, the same goods or chattels were when the dis- 21 tress was made; and that public notice shall be given, of the time and 22 place of such sale, and of the property to be sold, at least six days previous 23 thereto, by advertisements, to be posted up in at least three public places. 24 in the town where such sale shall be made. 1 XXVII. And be it further enacted, That every collector shall, within one 2 week after the expiration of the time mentioned in his warrant, for paying 3 the amount of the tax to the county treasurer, settle his account of the same 4 tax with such county treasurer, retaining in his hands five per cent, on the 5 amount collected by him ; and in case any of the taxes mentioned in the 6 assessment roll annexed to his warrant, or any part ol them, shall remain 7 unpaid, and he shall not have been able to levy the same, he shall deliver 8 to the county treasurer, an account of the taxes so remaining due ; and if 9 such collector shall make oath, before the county treasurer, or in case of 10 his absence before any justice of the peace of such county ; which oath such 11 treasurer or justice is authorised to administer, that the sums mentioned 12 in such account remain unpaid, and that he has not, upon diligent inquiry, 13 been able to discover any goods or chattels, belonging to, or in possession 14 of any person or persons charged with, or liable to pay the said respective 15 sums whereon he could levy the same, then, and in every such case, every 16 such collector shall be credited by the county treasurer, with the amount 17 of such account. 1 XXVIII. And be it further enacted, That it shall be the duty of the collect- 2 ors, respectively, to receive the tax on a part of any lot, piece or parcel of 3 land charged with taxes in their assessment roll, requiring of the person 4 paying such tax, a particular specification of such part ; and shall enter 5 such specification in their returns of arrears to the county treasurer, in or- 6 der that the part on which the taxes remain unpaid may be clearly known ; 7 or if an undivided share is paid by any person, then it shall be stated to the 8 collector and entered on his account of arrears as aforesaid, who is the 9 owner of the part so paid, that it may be excepted in case of a sale for tax- 10 es of the remaining part. 1 XXIX. And be it further enacted, That it shall be the duty of every col- 2 lector, hereafter to be chosen, to enter into bonds for the faithful perform- 3 ance of his duty, according to the provisions of the first section of an act, en- 4 titled " an act relating to the duties and privileges of towns," passed 19th 5 March, 1813 ; and that every such bond shall be, and hereby is declared to 6 be, a lien on all the real estate within the county in which such collector shall 7 reside, held jointly or severally by either the collector or his sureties, at the 8 time said bond shall be filed in the clerk's office of the said county ; and 9 such bond shall continue to be such lien, till the conditions thereof shall 10 be fully satisfied, together with all costs and charges accrued in prosecut- 1 i ingsaid bond to judgment and execution. And it shall be the duty of the 12 supervisor who shall take such bond, to file the same in the county clerk's 13 office, within six days after the same shall be executed; and such county 14 clerk shall enter of record, all such bonds, in a book to be provided for 15 that purpose, in the same manner in which judgments are entered of re- 16 cord. ( * ) 1 XXX. And be it further enacted, That if any collector appointed, or to b< 2 appointed, for any town w ithin this state, shall die, or remove out of his 3 town, before he shall have entered upon, or completed the duties for the 4 year for which he was, or shall be appointed, or shall, by reason of sick- 5 ness.or any other cause, be disabled from completing such duties, it shall 6 be the duty of the supervisor and two of the justices of the peace of any 7 town whose collector shall so die, remove out of the town, or be disabled, 8 from sickness, or other cause, to appoint a collector for the remainder of 9 the year: who shall thereupon be subject to the like duties and penalties, 10 and have the same powers, and be entitled to the same compensation, as 11 the collector in w hose place he w as appointed ; and such collector, so ap- 12 pointed, shall enter into a bond with like penally and condition as other 13 collectors are required by law to enter into; and so much of the act relative 11 to the duties and privileges of towns, as relates to the appointment of a 15 collector by three justices, be, and the same is hereby repealed ; and 16 the w arrant issued by the board of supervisors, shall be considered as giv- 17 ing the same powers to the collector, so apppointed, as if such warrant had 18 been directed to himself ■ and it shall be lawful for the supervisor of the 19 town, if lie shall deem it necessary and proper, under his hand and seal, to 20 extend the time, not exceeding thirty days, for the collection of the taxes by 21 the collector, so as aforesaid to be appointed ; and such supervisor shall, 22 forthwith give notice of such appointment and extension to the county trea- 23 surer. Provided, always. That nothing herein contained, shall be construed 24 to exonerate or release the former collector, or his sureties, from any lia- 25 bility incurred by him or them. County Treasurer's duty. 1 XXXI. And be it further enacted. That it shall be lawful for every county 2 treasurer, to retain in his hands, as his fees, one cent upon every dollar, 3 which shall be paid to him by the collectors ; and that the chamberlain of 4 thocity of New- York, shall be considered as the treasurer of the city and 5 county of New -York. 1 XXXII. And be it further enacted, That when any public monies are in the 2 hands of the county treasurer, he shall pay to the creditors of the county. 3 such sums, and in such manner as the board of supervisors shall have di- 4 rected. 1 XXXIII. And be it further enacted. That every county treasurer on re- 2 ccivhig from the board of supervisors, an account of the sums to be collected 3 by each of the colletors, as specified in this act, shall charge the collectors 4 respectively, with such amount so certified to him by the said board. 1 XXXIV. And be it further enacted. That every county treasurer in receiv- 2 ing the transcript and account of unpaid taxes from the collectors, as stated 3 in this act. shall compare the same with the original assessment roll of such 4 taxes, and finding it to be a true transcript thereof, after having credited the 5 collector with the amount, as by this act directed, shall transmit before 6 the first day of April, then next ensuing, to the comptroller of this state, the 7 said account or return of arrears of taxes, with the affidavit of the collector 8 written at the foot, or on the back thereof, and certify that he, the said coun- 9 ty treasurer, has compared the said account with the entries of the same 10 taxes, in the original assessment roll, and find the same to be a true trans- it cript of the said roll. 1 XXXV. And be it further enacted, That if any collector shall refuse or neg- 2 lect to pay to the county treasurer, the amount of the taxes mentioned m 3 any such assessment roll, to be delivered to him as specified in this act, or 4 to account for the same in the manner -therein mentioned, then the county ( io ) 5 treasurer, shall, within twenty days thereafter, issue a warrant under his 6 hand and seal, directed to the sheriff* of the county ; thereby commanding 7 him to cause the same, or if any part thereof is paid or accounted for, in 8 the manner aforesaid, then so much thereof as shall remain unpaid and not 9 accounted for, to be made and levied' of the goods and chattels, lands and 10 tenements of such collector, and to pay the money to him, the said county 11 treasurer, within forty days after the date thereof, together with the said 12 warrant, and shall immediately deliver the same warrant to the sheriff of 13 the county; and every sheriff to whom such warrant is direeted, shall im- 14 mediately cause the same to be executed, and shall make return thereof 13 to the county treasurer, within the time therein specified, and pay to him 16 the money levied by virtue thereof, deducting for his fees, five cents upon 17 every dollar of the sum levied and no more ; and if the whole sum is not 18 levied he shall endorse on the warrant the amount so levied, exclusive of 19 his fees ; and that such collector has not any more lands or tenements, 20 goods or chattels in his county, whereon he could levy the residue of the 21 money therein mentioned to be made or levied ; and in case he cannot find 22 any goods or chattels, lands or tenements of such collector, whereof he can 23 cause any part of the sum mentioned in said warrant to be made or levied, 21 he shall make return thereof accordingly ; and if no part of the money men- 2 5 tioned in such warrant, or only part of it shall be lev ied, the county treasu- 26 rer shall upon the return of the warrant to him. give notice to the supervi- 27 sor of the town in which such collector shall have been elected, of the amount 28 due from such collector ; and the said supervisor shall then cause the bond 29 of such collector to be put in suit, and shall be entitled to recover thereon 30 the amount due from such collector, with costs of suit ; which sum when re- 31 covered, shall, by such supervisor, be applied in the same manner and to 32 the same purposes, to which such collector ought to have applied the same. 1 XXXVI. And be it further enacted, That if any sheriff shall neglect to return 2 any such warrant, or to pay the money levied thereon, within the time li- 3 mited for the return thereof!, as aforesaid, or shall make any other return 4 than such as is above mentioned, he shall be liable to pay to the people of this /> state, to be recovered with costs of suit, in an action for so much money re- 6 ceived to their use, the whole sum directed to be levied by such warrant; 7 and the county treasurer shall in every such case, certify to the comptroller 8 that he has issued such warrant, mentioning against whom, and for what 9 sum, and that the sheriff has neglected to return the same, or to pay the mo- 10 ney levied thereon ; and the comptroller shall give notice thereof to the at- 11 torney general, in order that such sheriff may be prosecuted for the amount 12 due on such warrant ; which upon recovery, shall be paid to the treasurer of 13 this state, and by him on the comptroller's warrant to the county treasurer. 1 XXXVII. And be it further enacted, That it shall be lawful for any person 2 whose lands shall be assessed, to pay the tax to the treasurer of the county, 3 in which such lands are situate, who shall make return of such payment to 4 the comptroller of this state ; and the receipt of such county treasurer shall 5 discharge the lands so assessed, from the tax : Provided, that such payment 6 be made to the county treasurer before his annual return of the arrears of 7 taxes, to the said comptroller. 1 XXXVUI And be it further enacted, That the several county treasurers 2 within this state, shall on or before the first day of March in each and every 3 year, pay to the treasurer of this state, the amount of state tax raised and 4 paid over to them respectively, retaining in their hands for their fees, one cent upon every dollar so paid over to them aforesaid ; or they may pay 0 the same to thn Manhattan company, the New-York state bank, or to the 7 Mechanic's and Farmer's bank, to the credit of the treasurer of this state ; 8 and in case of such payment to .either of said banks, the county treasurer 9 making it, shall, forthwith transmit the receipt of the said bank to the comp- ( " ) 10 troller of this state, to be filed in his office ; and the comptroller shall there- 1 1 upon certify such payment to the treasurer, and charge him with the amount 12 thereof. 1 XXXIX. And be it further enacted, That whenever any greater amount of 2 taxes shall be assessed in any town, than the amount of the state tax, and 3 the county and town charges for such town, the surplus shall be paid to the 4 county treasurer, who shall place the same to the credit of such town ; and 5 such surplus shall go to the reduction of the tax of the succeeding year. Comptroller. 1 XL. And be it further enacted, That it shall be the duly of the comptroller, 2 whenever it shall be certified to him by the board of supervisors, as speci- 3 fied in this act, that any assessor has neglected of refused to perform the 4 duties of such office, without being prevented as before stated, to give no- 5 tice thereof to the attorney general, in order that such delinquent assessor 6 may be prosecuted for the penalties by him incurred, in pursuance of this 7 act. 1 XLI. And be it further enacted, That it shall be the duty of the comptrol- 2 ler, whenever any accounts of unpaid taxes are transmitted to him by the 3 county treasurers, as specified in this act, to examine the same, and reject 4 all such charges as appear to be improper, that the same may be sent back 5 to the said county treasurers, as hereinafter specified ; and shall, after as- 6 certaining such amount of the charges in said account of unpaid taxes, as ap- 7 pears proper to be retained, give credit to the treasurer of the county from 8 which such account was received, in a book to be kept by him for that pur- 9 pose, as hereinafter specified. 1 XLII. And be it further enacted, That the comptroller shall from the an- 2 nual returns which may be made to him of the valuations of real and per- 3 sonal estates within the several counties in this state, ascertain and charge 4 the county treasurers respectively with the amount of the said tax to be 5 raised in the counties respectively, crediting them with such sum or sums 0 as they may pay on account of the same, and with the fees of the county 7 treasurers and collectors, and shall also credit them with the amount of all 8 arrears of taxes on the lands of non-residents, which they may respectively 9 return to his office according to law, and which shall have been admitted by 10 him ; and in case the returns of unpaid taxes on lands of non-residents so 11 admitted, from any county shall exceed the amount of the state tax in such 12 county, it shall be his duty to pay the surplus to the treasurer of such 13 county. 1 XLllI. And be it further enacted, That the comptroller shall, on the first 2 day of May, in every year, state the accounts of the said county treasurers, 3 and in every case in which any part of the said tax shall from the said accounts 4 appear to remain unpaid, he shall transmit acopy of the account of evervcoun- 5 ty treasurer against whom a balance shall be found, to such county treasurer 6 by mail, requiring him to pay such balance within thirty days; and if any such 7 county treasurer shall neglect or refuse within the said thirty days, to pay 8 the balance so as aforesaid found against him, the comptroller shall forth- 9 with, unless it shall be made satisfactorily to appear to him that such county 10 treasurer hath not received such balance, and that he hath taken all the 11 necessary steps required of him by law r , in relation to such balance, deliv- 12 er a copy of said account to the attorney general, to be prosecuted and 13 collected with interest from such county treasurer; and it shall be sufficient 14 in the declaration in any such suit, to set forth that the defendant on the 15 day such account was stated as aforesaid, and at a certain place, was in- 16 debted to the people of the state of New-York, in the sum therein stated, as ( la ) 17 the balance for so much money before that time received by him to their 18 use, and that he in consideration thereof, promised to pay the same ; and to 19 give the special matter in evidence; and the said comptroller may also at 20 his discretion, direct the supervisors of the county to which such county 21 treasurer shall belong, to commence and prosecute one or more suits against 22 such county treasurer and his sureties or either of them, or their ropresenta- 23 tives, on the bond given by them to the said supervisors, for the faithful exe- 24 cution of the office of such county treasurer ; and if any sum shall be recov- 25 ered in any such suit, the defendant shall be liable to pay the costs of such 26 suit: Provided, always, that if the defendant shall at anytime before judg- 27 ment is obtained in any such suit, pay the said balance and interest into the 28 treasury of this state, or account for the same to the comptroller, and pay 29 the costs of suit, it shall be lawful for the comptroller thereupon, to direct 30 such suit to be discontinued. 1 XLIV. Jlnd he it further enacted, That the comptroller shall, on or before 2 the third Tuesday in July, in each year hereafter, transmit by mail, to the 3 treasurer of each county in this state, a transcript of the taxes of the 4 preceding year, in each town in such county, which shall have been re- 5 jected by the comptroller, for any cause whatsoever ; and in such trans- 6 cripts, the comptroller shall state the cause for which such taxes were re- 7 jected ; and it shall be lawful for the comptroller, and he is hereby autho- 8 rised, whenever, and as often as he shall discover any taxes, charged in the 9 books in his office, on lands so imperfectly described, that the same cannot, 10 in his opinion, be located with certainty, to cause the returns of such taxes 11 to be transcribed, and to calculate and add to such taxes, an interert, at 12 and after the rate of seven per centum per annum, from the first day of J 3 March, in the year following the year in w hich such taxes may have been 14 laid, to the first day of February, next following the time when he shall dis- 15 cover any such imperfect description ; and to transmit the same by mail, to 16 the treasurers of the counties, respectively, in which the lands charged are 17 situated ; and the county treasurer to whom such transcripts, as aforesaid, 18 shall be transmitted, shall deliver the same to the board of supervisors 19 of such county, at their meeting next after he shall receive such trans- 20 cripts. In cases where the tax has been rejected by the comptroller on 21 account of any inacuracy in the description of the real estate on which 22 such tax was laid ; or the comptroller shall be of opinion that the real estate 23 is so imperfectly described that it cannot be located with certainty, the su- 24 pervisor of the town in which such real estate is situate, shall, if in his pow- 25 er, add to the assessment roll of such town, an accurate description of such 26 real estate ; and the board of supervisors shall charge such real estate with 27 the taxes and interest so in arrear, stating each year's tax separately, and 28 shall direct the collection thereof ; and such taxes and interest shall, for 29 all the purposes of this act, be considered as the taxes of the year in which 30 the descriptions are perfected, as aforesaid; and in case an accurate de- 31 scription of such real estate, cannot be made as aforesaid, the board of 32 supervisors shall cause the amount of such arrears of taxes and interest to 33 be levied and collected, with the tax of the year in which returns shall be 34 made to them, on the valuation of estates, real and personal, in the towns in 35 which the taxes were assessed : and in case any town in which such taxes 36 shall have been assessed, shall have been divided since such assessment, 37 then the said taxes and interest shall be apportioned by the board of super- 38 visors, among the towns included within the limits of such original town, in 39 such equitable manner as they may deem proper ; and if any taxes charged 40 on real estate, shall remain unpaid until the first of August, following the 41 year in which such taxes shall have been laid, such taxes shall, thereafter, 42 be subject to a yearly interest, at the rate of fourteen per centum per an- 43 num, until the same shall be paid to the treasurer of this state, or until the 44 lands on which the same are a lien, be sold, as hereinafter mentioned. ( 13 ) 1 XLV. And be it further enacted, That whenever any tax, and the interest ac- 2 cruing thereon, as aforesaid, shall remain unpaid for two years, from the 3 first day of May, following the year in which such tax was laid, the 4 comptroller shall cause so much of the land charged with such tax and in- 5 terest, to be sold at public auction, at the capitol, in the city of Albany, to C the highest bidder, as shall be necessary to pay the said taxes and interest, 7 together with all charges thereon ; first giving at least four month's notice 8 of sale, in the manner hereinafter directed. 1 XLVI. And be it further enacted, That when any lands now charged, or 2 hereafter to be charged, at the comptroller's office, with any tax, shall be 3 liable to be sold by virtue of this act, it shall be the duty of the comptroller 4 to make out a list or statement of such la#