Kia at Vaar TaiK BMaaaC iBa Baaai»ii
tm
(BaaBapMtaiBMBBBta^BtfBMa
Ita read aa taUawai laada wbtoh haa* It iia ailt
Becama a |awr_AjrB H jm, wttt tha
ittha betas patoMiat.
>Th* Paopla at tha Btata at Maw l^ek,
ter*B8atad ta Samato aarf AaaMBblw Ba ot ma taOawa: Seotlon L Baattata BWj Bn at dkwtaa ponaty-ata* *< (Ba laiaa at iibmiM ttaedand to tl
¦txty-oaa ¦amended tar Bfty-foar ai i and twabrok fc haaapp ^11 f«. TiiiBsnaap iC ta^f—ptaiMB—» ta ' '
at tba aaato at
_ If ta a vUlapa, (h* uuartMj af ^^
tfaaMBaal <IHT*ft and tha tw.'a* or nom- I jyatad ta bar at aar apaetal diatriet ta whloh • ! tharMf aaat ta •BB ta tawtod tor diatrlct porpoMa. i aald dty
aunt ppaaaak aamrtftatlap aBaaitar di* aaaaaaawai tar ti
T iJ* 5?_2?*£^*!*J^arl3 ' •" Paraaaal prapasty
*9r^waviar mar taawaaa fan aaBar hta aMaiaal am m
ar as ttta laaaa-«< altoataata taaaitead i^^^ aaaoatar ar adi
Peak fcBaaiBpdBMaBaita aaaBaa taaaku amwaai a
taaabJa poaaaaal pi*p*alp ta ta tiMpa itgto ar wa^'jr Bw aantaal at twa ar
^ST« lllill I !!^ CTS
•rt^m ai Bta tat
khah twAta Uot ft) ««PB> pnaa mm «• aaiL aad tftjlba ttaiiaaapfta *P*pa iratoMad kl aaottato atKf Chaaa at BBa
oeObsp ta pat thap twa Caat aJin tho oatB iMwl. aich yaaBapaaataar «tto>t at thalaaalat
Bw aaeotod ttor «f haata^ ^RMaaasa* fct
Pavara
I Kwaa ahaU ba left itaf af tha MB miIBiwm between tha twa and atiHl •sctmid •mew tfa* wi- «t Ifta tat. and ahsB aa* h* Chan tarvty-Canr feat la dwCh Bam iwaU ta WaO, aad aHaO ba huaaawad ta Blrtli aa laiimltiit ta af tfaib ahaptaa, Ttt a flrepseot baoa* hwaattaa araatod pnoa* paptor Mdad and aparatad, Wbca* aaoh taaataaot paiwa naw fh»a«wt> tbom ana ataaat ta pnathar ataaaL ttM taaa paattotM alC ^¦fldPw ajp fca ijiiiaaiBaa and Bbtopaid
mt
stwasaiata _ _
¦bovto tba laaat at Itaaip^ aor aaa* ta.i
paattataatlfaa vataw af aa^ paapiifc aa
iasal
at whiflh at ahatI pradaeaai ta aaah aasaal aaota, aad if papabta ta aspXiPap as: apt money, at tha astai of Bw rsisto ta nwaay to ha aaoaotataad by tfaaaaatawara, tha valtw af aaah rant ta he aaeea^ad a>p^ialalji, and tar (ha pmpaa^ mt Vba taxation tbareot suoh poraon ta •• b* tiamed a raaMent of anob tax diatitat 'Wbsa a par*sn shall liava aoqulrad a raal denoa ta a taa dtetriot and obaU haiae basn taxed tharein. snoh reaidano* ahall ba psaaanwd to oonttau* f*r (h* piii'puae mt taxatloa onUI be aball have aoantoed •nathar realign to ta tm* atato or dwll hasra saaEtoved taaia thta atala, Tba sad- d«aoa ot a paraea ea Jaly flxat dwQ be hta r aai daae* tar ttw purpoaa af aad lavaitoo darlnp that y«ar. ba ttbaOl haaa aotaaUy Mad ta paed taHh atl^r Jaty dart, amd ta taa
ta whtah aaoh pavod mr portion of real
pi upsati moA ooab opoctel fraachioe de- aaiBwd ew aacb ran in ottnated or ta -wlitah each peraon cr oorporation auhjeot to taaatlon tor peraonal property ta ttw tax distrid pursucnt to thia chapter, re- •Ida^, •acrteo on buslneeo, boa ita prindpal plaoa of bualnesa or ta wtilob its ooera- tlona ar» earriad on or where the perianal property to toe -Aad, am tb* case may b*. nad •liall als4 provida tor the entry ef the Bsseaamectj at real proparty. atie»tal franrhlsas and peraooal paupsiti saaa**- tlvaly, made pursuant to tills chaptor, and of lha apportlonmanls made pursuant to aeatlon forty of thto chaptar.
I. In an ettiaa Ihere aball b* an addltton- alol ooluma In the aaaoaaawnt-roU before tb* column in whteb ta aot down th* valae of rami proparty, and ta ooofa additional ooliunn thor* shaU Im **t deara th* aolu* of tb* land szclualv* ef th* tMiUdlngs thssaon. Tb* total aaaaas^Mwt only ean be reviewed.
L 'When a taa saap baa hsaa appwiasd by th* tax eocamteston, rcfeireno* to the lot block and sectloo number or otber klstttlflcatloa oumbors of aay parod on •tUd map ahall be dsemed a ouffldeat de- amtptloa at aaM paaael an tha aaaaasnwBt- roU
t. A aaparata part aball be prarlded (or tho ttattas af property that te *atfa<aty *x- •aapt frem taaratten, If the praporty In partially axampt « abaQ b* U0t*d artth tae taxakbte property.
a, Piavtstan shaB aiaa b* aaad* thereon tor th* estar et the aanonnt mt taa taatad for state, oounty, elty, town, Iiighway or vedal district purpoaos, ssalnat *aeh pared or partiea ef raaU prop*rty, •aoh Hwefki (jmaililaa and aach peroon •r cor- peaadaa tor paiaiii^l piapiatj. tasatlwr wttb th* daita mt payment th*r**f •nd •aoh athar ttaaw Skad fldiafta aa may ba
|PI-*k Bank tas; j ¦nw beard mt auiiiitasra ahaB I warrant or •rdar ta tba oaaaty traaaurar
; on ar tMfara th* flttaaath day at Psosta , ber ta eaoh ysar, aetatap Mrth Ilia aaaibsi ' of ahara* •( baak stodc taxabia ta aacb i town. nty. vMtasa, sulissi and athar taa i dlatrlet ta aold jpeunty, ta whloh aald j aharo* ef stack anail Iw taaable^ (ha tax
rato ef eaoh ef aald taot dtetrteta tar aald i year, the proporttan ef lhe tax taspaasd
by thte chaptsr tb wlPita-aaaB et aald tax : dlstriota u entMtad. aadar lha lis'italiito I hereof, and ootmaaadlop blm to aailed i the aama, and to pay to tb* propar a(Bo«r ' in each of such districtt th* prqparttoa o(
suoh tax to wMefa tt to antltlad
pTDvlsloaa of thto chaptar, 7)w , tr treaaurer otwil bar* Bta aanw pawaia
to enfbKD* th* eollaotkm and payawnt of
said taa aa sra poaaoaaaA by the oPIoara
now charred by tew 'wMh tfta eaCeotloa j of taxea, and the otad laiaitj treasnrar
ehall iM an'ltled to a eaasmtaatsa af one
per oentum for oaUeetlBC aad pajijiis out j eaid moneya. wtiidi ininia-laataii aball ba I dediaoted from (he praaa iiaaaid mt aald : tax before tb* aama ta (lialitaiitail Im ta- '¦ antas their warraato to tlw ceUaotata of
tnxea, the boaad mt aapar^aemahaB aoatt
PM* BaPta awfcd am Cbl
papt paaatoBtattla aam
Cba:
f «k
vataattaPaC
BapafXpy raPfoad. tdiywpt, talsphuaa. plpa ar waad ta watar or paa aaaipaalM and et ppaatal Tba eonnty traasarai almn. i franofataw amonp aobaal aad atnulBl dia- «aa tha aaaalpt af aacb { ti1ct& Tha •••m^ata et aaoh tewa ar dty mmka a« aad tranaottt ta th* ta which a raflroad, tol«praph. talaphon^ ^ ._ -.*V^ tax fflauict ta the water pipe line, er saa oempaay, tadadtes ooaaty hi whkA^my euch dttitar realdae, i » eompany •nsas^d ta the bueteaaa of a o^ of aa tamda oi aueh atotement ao oapplytap natural sa^, te aesMMd by thma n?"iit, ^t !I!SL^^.? ** 51^ **Sf* » *y ««»• tax commlsalon npon proparty •ora. with tha aame of the croditor^Tbe fyms ta mor. Uwn oa* *diod dlatrid ar at euch atotmnoat I la oiw ar mor* apodal diatricto ta whieb a tax te leaned for district purpoae* otiall
ahafl adapt rssn- ler th* preparation aod oaa at th* nasrissmfint inll and slwil ad- ¦ftaa With nod bwtrcwt bourtlii of aiarsaars and attier affloaxa a* to 43wlr duttea ta r*-
toled pBiBun PC auph paad lata a i Isaa at ataa thaa *a mlalniam abm pre- nf1,j itphl wad flfty-
pwiift batata haaaadBa^eaaobad aaaathamiph Kran faw ataaat ta aaotbw'ahaal amd paoo^Sraw aAa uSS^mt yaat i
oanataiiad aa aa tb tratp^ta
ttaat atasat
at ttta'Mook alda tat Qadi at Mbvaash tbam straat -baataaat ta •haaaaasatp test. I I A Tbta aet ottaB bte^.
JMata at Maw Badt, OPtaa et fta BPaaa- I tary at Stato, an
I Z baw oai lip—if thapaaadbiB-Wtadha pnphwt taw aa Bta ta tlite efltae, ami da Itareby oertify that tbe aaiaa to a aasaaot tranaccipt ttwraCraos and et the inhata mt paid adsliwli tow.
FKAMCia X.
at
PPBBtp am
w fcaid paa-
LAV/8 < F MEW YOmfc B>
CHAT. Oh llN Aas toaowad tha tax law. aaaaarttoi. BecaiBt; a law April M, 10^ wMi ttw ap- hpproval of the Oowasnor Paaaad, thuaa Bftha bdng preeant
Tbe Peopte of the Btato ed Mbar Ibrk. Papre8*nt*d ta Banato aad Jatasmbpr. da pnact ab tattrwat Beoftaa L Baottaa Pwa «€ akspta* ^aty- et tfea tawa ot iitiiihisa ha nds ad and ad "An aot ta stfattaa ba taaa- IftuttBP chaatar afacty at tka d laara," i aa taBowat It. IMtatttuw. J. Baed th thte chaptar pomastattaa aad "taa pha atoto tax departnwnt,
i. "Caraptrattar" aa aasd BbdB Pfwauia the atato oanaptrallmt I >. "^asaaar" aa uaad is IB hBwU ha dsMMd ta tao&ida tao" . pppcthted offlcer et aaiy aM ar Buhdiwistan of tha mtaOm, ah wtth (ha duty ot •iaeanlnp jjaaa'dfaa tor atat^ aann ty
1 •T?aadiatrtcr aauoedtatbta iiliapta^ ¦wapa tmtoea otherwlaa baMb laaaHada jttty artawa of thta atato. i L "Cmiaty treaaurpr" tiaflw,ha aaty aflb- pr BartomUns the ditttaa daaralalnp apan ¦IW oMoa undar wtwtpaar aaaw, . & Tha tanna "Itaid.^ ¦Veai, aalab«" aad piaal propeaty," •• imad ta fHfc Oiaptm. Bwha^ th* laDd iPastt sBoaa atal iwdar laatar, aU huUdlnsa and athar artPdaaaPd ruoMpaa, •ubatruetusaa aad atbiinliata w, aractad apoa. andar or abup% ar ^ad to the aax^Mt all ptwaraa aad .hMliifllnp tha valoa at Bta alpBt ta -aBptCaPe, oaanpua «r daOdpe t aB bmspa, aU tatapalBB flaa^ . paUa and bptttwtaatBiiiMi an aap- I dad iBdoadxaa ttr alactriePl ittaPue- amd ather supiiitiiaaBtai xtpam, abova wpiarpronnfl; aB aaitaaa jnaBaol ar aiavatad adBtaaJa. la lha vaBta of ail/T i iJiiiU ilBbPa kDJaaioa ta oooaBtib^ awfedafc ap Eaaanmto, uBdt« dkaaa aa brtMtotit h«ttwaiPB ar pmta plaatPl bU pallaaad etructnraa^ adtartaaPtttaaa tm* too. toaratnmbwMi., tardea and (ba fcaB ttam I paMtah a ini btaodSpab awllbhaa.apd atftaP MHtbt Hnpaaaa at toann|ttod ar aMtbartaaJ fc ha bmBK fclH, atepp* «ii ir plaaad ta. up«a. abaaa ar ta"' "^
BabUo ar prlvato x<aa4. ptMatt* . PU aaatHb pUm —¦* tapfca laiil ^ ppoa, above ar
faoa VBdar- fcTlMltottnp
aPaam, heat watar, aO. aTathbiBy «a paopatty, stflWtaaoa aa pi^dw* I at traaapartattast er aaataapaaaa ar that ia protaotad thaMby, haBIBiB • «ataa>«f «U tMaobtaaft ilpMfc aitfha^ ar permtseloB to oaa^BwaV taaltitiala in. nndar,
tap mata^ pipa« p«U tka& apl
paa. alLar other aab»t;aaaa, ar ataotal^
for talacnwhbx ftahMMaila ar athar
all treaa and mtdwrwaad paaw
. upoa land, aad all mlnam iiilharala
iquarrtaa ind baaBa ta aad aadar the Bama, aoMaptmlAw balaaplapifc tba atata. A fraaahlas^ rlpbt autborl^ or panpta- ¦ion apadflad la thto aubdivftfca abaU lar the purpoaa of taixatlaa ba baaarii ert a "'spaoial fsapdblsa" A ptaolal ftaawhias ahaU be deeka«l to InolaA* tba aalas ot the tanglMe {u-operty of a par aom. oo- partriorablp, aaadclation ar oaiparmtlaa bltuated th. upon, undar er atiara aaiy atreet tUghway, poblo plaoa «r pt^BUo -aw- tera ta oonnection with tha spedal tra»< bhlee. The tapstble piepmCji eo innlndad ahall b* togaad •• a part (it tba apanlal |Bastohla» tia sraparty at a maatalpal borparaltaa idial ba fubfcef ta a ap«!tal
T. Vha tarm -apaitl^l I kwt ba dPaaed ta bwhidb
tha
taatlraat. blsbway pm vutaMpt a dtp ar t tab tas auofc. maalPB' * .fc*a <
et tab aeea.: <
daaoa aad that ha ta
dtetriot ta wtdBh he aama aad tha alasaimaad at IPa pasaansl pispsitf ahaa ba strtoBaa fiMta the aa- sesameaA-rPH af the tarn dtatriot wlwre ha raaided aa July flrat la case et any •outja>ata» aata tha yraper plaea of taa- attea wtthta the atoto mt men parMm, hte padiaiioa tar parpo^^a mt trwaflan may be dstoanafawd by the aab>ot be i a lita II' by tha eaart.
14. Badlaa atea af auoh amsnded By ahaptor thaaa baadiad and flftean at ttta lawa ef nin dean baialyad and elaaa^ ta haasbp aaaasklad taeaadaa fenawai
IB. Plaaa at teaattaa at real mpwtl. Real proparty ahaU ba aaaeeaed aaat Jaly fliat ta (ha tax dtatatot ta whl(A tt ta dtast^d. In all eaa^a th« aaaaaamestt ¦haH ba deemed aa asahist the real pro^ •rty ItsdA and Uw property Itself obaU b* hddon aad Babt* to aate tor any tasc lavted apon it
16. Bocdan Oftoen af eoch chaptar ta harei>7 aaaanded to lead aa follows:
I 16. Report et aawnpt piupeity. It aball ba tba duty at tha board ef aaseasera ef the severta towiw ef thte state, and the iMSLtda or offldate ehaired with the doty af asseestns propnrty (or the ptir- pooaa of taxatloa ta the •everal eltiea of th* stot^k to furnlah to th* derka ef the boarda at eupervioora of their resp«ctl-ve oounttee^ er ta th* eaa* ef the city of Naw Tmit to the dty dertc of that dty, oa ae buPuia the flrst day of September In eaioh year, a full and complete Met and atataewnt of all property situated withta tbdr reapectlve dtotricto eocempt or par¬ tially exampt from taxation under the lasva af thia stato Boch Hat and atata- maot ahall Im made en blanka fumtebad by th* tax ooramlssion. and In such term and te contain and art forth all th* ta- formatten rslaittv* te ouch proparty and tha attuation and -valu* thereof, aa awr be required liy tb^ tax commtoalon. and to ba asriflad ta tha mms awnaer mm mammam- meata of property tor tha purpeaee of taxaUaa, and ta tha oity ef New 'Z'eflE by the ehief deputy «t tha departmant of taama and asaeaoBMnta. nw tax commta- aloa Bhall prepara aad traaamtt ta (he otecB of tba board of aopervtaora ta oamh oonaty and tb tba dty etark ot th* dty at Naw York, a aufllclaat number of ouch itfPida, an or before tha. flyat day of June la eaoh pear, and eba derka of tbe boards af aipartftooia and the dty oterk of the oity af New York ehall forthwith, npon the receipt thereof, dtetrtboto tbe aame amoBS the boarda of aaaeaaoia for ttsa ta prspartos the stotomeat bereta required. Aad tt ahaU be tbe duty ef the derk ef Hm board of supervteoci of eaoh eaanty and of the dty clork of the city of Naw Tork, to trajiamlt soch aompletod Msto or statenwnto ta the tax eemmlssloo. en er belore the flrst day of October tai each yeaiv and tbo tax oomnttedon shall tabu- teto auoh datsnwnts^ and caus* to be publtehed ta their annual report to the taplaiatur*, a oompteto tobnlated state- aaent baaed upon the statement so trans- aUtted to the tax eemnlsslon, ef ail real eatato la the aoveral oooatles of the staito which to exempt or partially exempt from taxation. Immodtetely upon the receipt •f tlw oosnpleted reporto by the varteus darka af tho boards of supervisors, and the dty dork of tho city of New Tork, those efltdals shall prepars a tatmteted statement of the returns recdved and •liall poet a copy thereof ta. a ooaeptooona pUfiSk and te all eitiee cf the •tote oause a aspy tbereof^to be publlahed in the oflS- dat paper or papers of said city twice. With aa tatMTal batween pnbltcatleo* of exospt mieh cities wlilch amaptato aaaeaaoBent-relL The at'Oaoh pabttcatloB abatl ba a otty d aball b* audited and paid hi tha aama manner •• aharpaa tar athar atty aatloaa ar* aodiiad atad aald.
I & Baattaa twenty at ann abaptmv aa amaa<iia by obaptera ena httndred and afaBaaa,aad aipfat hundred aad-flva ef the fcwa at ataatwan htmdaad aad utassn and kalUBdar two hnndred and marmu/lr ot the jawa at nlaateen huataad aad twalva, ta %araliiy amaadad to read aa fonowa:
t.it. AaoertalBlap taota (or aaaeasmant Tha •aawiaaTs ta aaoh tax dtatrlot •2A.I1 aaaaaBy batwoaa Jammry flrat and July Brat aaeartata by dll%ant hiquiry all the proptrty and the ilamea af all tba peraene taxabte ttwrela. The oomptrallsr ahall on cr ahaut ApiB fifteenth ta eaoh yaar tiauaiult fc the aessstors of aach tax dla- trtat a aUt««Be&t of an laada osmed by tha Btato ta aach dlstrtot and soch Mat*- nwit bhall be need by the asseeaoni tn mttdbp bp their aaaae^ment-rdls asd abaU ba oaaotdored by tbem aa tbdr an- therlty to aasesa to the state sach of the laiiBi doaorlbed thareon as am legally aaftftat to taxation.
Id Beoflaa twenty-oao ef oaeh chapier, aa awwadat by chapter three liundred and fifteen of the lawa of nineteen hun¬ drad aad blirran. chapter t-wa huadtad aaa •litf afa .at the laws of nlneteea bimdred aad twalt^ ahapter two hitadred aad mmrr- mt the la-wa of nlnetosn hoa- and chapter twa hon- iteaa ct tha tewa at alnataaa ta heraby aiaaideil
et aaaaaa d ran. L
.aball prapaaa ait tmnm
the form ot wlBfah ahaU
arapptavad by tha taxaom-
ab dtaaalflsd aad atiiaim'H with
nuaihar at parta aad nambar
ta aaoh part and aSth auoh
I tttaU ba aaf-
I a. Bectiaa tarenty-on*-a of auoh ter, aa added by efakpt«r en* hundred and sevantoen of th* tews ef nlneteea bcai- drad and daven. is liereby repeaiod.
I t. B«otian twanty-oae-b of sudi efaap- tsr, aa addad l>y dioptar two hundred and ataty mine of th* lawa of clii*ta*n
, therafrom aaseeomento ot aad taaaa apon | the stuu-es of stack et lianlPa and baak- j ins assoctotiona i
I U-t- Baak taxi saBsntlsn and payawnt { It obafl be th* dapr at evesgr bank or I I banktas •saootetlea to eaPeet the taa dae i ' upon ita eharsa of otoOk from tha aareral ' owners af Boafa aharsa, and ta pay tha •aaw te tbe traaaurar of the eaanty | ¦r^mrmtD aaM bonk or boaldns aaaoctaitton ta looetod. and te tho etty ef Naw Tork to j th* laodvcr mt taxe* thaasof ea ar before j I (he thlrty^nc day at Dmoatattmr ta eaid | ' year: and aar iMuik or twrakins aoaoda- ; : tion f Billns to pay th* aald tax aa bardn i proivldad •ball b* ttetrf* by -way ef pen- , aJty for ttw sroea amount of the taxes I due from all the owners of the obares ef ; stock, and for an additional atnount of ono hundred ddlara fer every day ot de¬ lay ta ttw payfiMnt of said tax. K-very I bonk or banldns aoaoctetian sa paytag I tbo taxea duo upon th* Shanes ot tte stock I shail have a Ilea on the sharsa of stock, ; and on all property of th* seviBrai share owners ta its hand*, or tstilch may at any I tlma come into tto hands, fer rolrab'irse- piont of tho taxea so paid on atccount of the several shopehddera, -with )«sal inter-
Cram tba eaanty traaaurar ohall, withta tha Mm* ta whieb they are re'iuired to •ampieto tbe sssnaiiwint-roU, enter thor*- | tm tho name of such nonreatdent creditor, > and the agrrcsats amount dus tUm tn such tax district on ttio flrtt day of May i next precedlns, ta the aanw manner aj, ' other personal property to entered on tho j roll, adJlnx the namo of the debtor owlns ! aich debt. Any asent neglectins or re- ; faoles' without gaod causa lo f-.imtsh such statement to ths county treasurer ehall the^ forfdt to tho county In which ttie debtor ¦ reddo* Ovs sura of flva hundrod ddlara, I raewvorabte by the diatrlct atomey. If the I exlsteno* af sueh detoto wan kaawa to th* I oaent
I Tt. Beotien thtrry-atx *f aoob ebapter, I aa amended by chapter four tmndred and ; ! three of tbe lawe of nlneteea hunilred | I and ntae, Is bersby amendad to reed aa , i tollawM
I I W. Notlc* of oomptetion ef aaoeaameat- . roll Tho aaaianijiB shall oompleto th* aa- , aessment-aoU ea ar betor* the flm day *f I I Ausuot and make out a eopy thereof, to :
b* l*ft with one of their number, and
j forthartth oaooe a notlc* to be eonspioo-
j oaoly poated ta three or more public plS'^os
I ta ttw tax district, stating that they bave
\ eoon^ptoted tlw a««essm«nt-roll, and that a
1 oopy tliereof boa beon left wtth otw of
thetr number nt a Bpedfled ptaoe, wtiere tt
may b* seen and e;^amined by any person
ur,ttl tho third Tuesday ef Augtiat next
following, and that on that day they will 1
meet at a time and plaoe spedfled ta the j
notloe to review their aasessmento In I
any dty the notice sliatl conform to th«
requirements of the tew regulating tho
ttm% place and manner of revlslpg osneR*-
I ments ta auch dty. Tltninr the time epeo-
Ifled tn tbe notlc* th* a**eaaor 'with whom
tho roll is left shail submit It to the In-
[ Bpection of every person applylns for that
purpoae.
I to, Soch ehapter te hereby anwnded by tasentng therein a new section, to tw •ac¬ tion thirty-slx-a, to read as follows:
I W-a. Comptetlon of assessment-roll; no¬ tice to nonresidents, Tho tBittsBom shall batweea the flrat and fifth day of Auguft mall a notice to oach person and C'jrpo ra¬ tion nonroflldent of their tax district, who has fllod with the city cr town clerk, on or
baadred laid twelve and aawnded by *^'- *"<^ ¦"«=*" '••° "^y *• enforced In any
hnndred and dsbtf-four of i appropriate manner. The taat shall be ' before the flfteonth day of Juno precedlnjr.
><pph. < '¦BMPkBaidBlBdBy «aab aeparatdy aitSr ad pMPal ar paatlon et rapl oatata with
tha-tpPMatta '
quantity ot tbe aqaara
ta
of
tharaaf; each apa-
tha namaa ot aU par*
tartPila oa papiiiiai
oapllal tavaab-
BlfaaMPtr. athar thaa apaelal
aBailftb aa
dW tawa mt idneteen handred aad toor- toaiy to hereby repealed.
I M. Bectlon twenty-thre* of moh ebap¬ ter to herebr amended to read oa follvws:
I tl Banka to mak* r*port. The chief af avsii baadt or banking saaiload nnder the authority et thte mtaXmt or of the United Statoa, ahafl, en or before ttw flrat day of June, ta sach ye*!-, fnmtah th* aaeessors of th* tax dtatdct ta which Its principal olTIc* ts locabad a atatement under oath of Lhe conAtlaa mt anch bank or benkins associ¬ ation *a the flrat day of May next pre¬ cedlns, stacins th* amount of ito oAithoriz- ed oapltai stoclc the number of stiares and the par value of tho shares theroef, th* acaennt of atock paid In, tho amount ef tto aagplua and ef ite undivided proflta. If any, a eecnplete Rst ef th* names and reoldsnoM of ite stockholdem and tho nnmlwr at abares hdd by each. In ease ef nestart ar rartii.-::*! on th* part of any bank er barikliii' assoctetlan to report as hecdn prescribed, or to make otber or
paid by ttw rcopeetiv* banks te ttw dty of New Tork to the said receiver of taxes on or bofor* the thlrty-flrat day of De¬ cember ta said year, and aatd tax ehall be coUocted by the aald raoelvor of taxes aad shail ba by him paid tato the treasury ef of aatd elty to tb* •radtt at th* saaoral fond theraof.
I M-g. B*ak tax; dtetitbuted by boasda of BuperviBor*. The baink tax ahail be distributed ta tho fottewtns manner; The board of supervisors of ths aaverari ooiw- tlos shall aocertaln the tax rate of eaoh of the acreral town, dty, vlliase, sctiool and other spedal districts In thetr eouii- tlas, respectively, in wtiich the shares of atock of banks and banking aaaoclatlons stiall bo tojcable, -which tax retea shall tn- dude the proportion of state and county taxes levied ta auch districts, reapectlvely, for tbo yeer for wbicb th* tax te imposed, and ttw proportion of the tax en book atock to which eodi of eaid dtotricts shall be reapoctlvely entitled shall be ascertain¬ ed by taklns sach proportiOB of tho tax
further reporto as may be required, such I upon the shares of atook ef banks and bank or banking assoctetlon shall forfdt i banking associations, taxabte ta such dls- tho •om ot onm tiundr«d dollara (or each : tricts, respectivdy, under the provtolonu fallura and t!w addXloaal sum of tan dol- I «' this chapter aa the tax rato of such
lars for eedi day such falUirs contlauas, and aa action therefor aball bo prosecuted by the oounto treaaurer of th* oonnty In whloh audi bank or banking association so iiegledtns or refudns to report is lo¬ cated, and In tho cJty of New Tortc liy tho reedvor of taxea thereol There ahail, tn addltten to suoh report be kept In tho ofllca of svery such baak or banking as- aodation a full and aorrect list of the names and reddenos* of all etocliholders therein, and of the atimbsr of aharos held by aaoh. and such lista shall be aubject to th* taspectloa of tbe aac*cesors at oil times. Th* list of Btodcbolders furnished by euch bank or ba-nklns aosoolatloa sball be deemed to contain the namsa of tho owners of such sharea aa are mat ojipoelto them, respoctlvely, for tlia pnrpca* af aa- saiajieat and taxation.
I It Section twenty-four of such chaptor to b«ret>y amsnded to read aa follows;
I 34. Bank shares, bow assessed. In ••- oesstas the shares of stock of banks or baaklns aaaoclatlons organized under the authority ot this stato or the United States, tlw aaseiiamsat and taxstlon shal! not tM at a greater rate tbaa la mado or •saeased npon othor moneyed capital In the bands of Individual citizens of tlil-j stota Tbe value of each sb.iro ef stock of each bank and Iwnlitng a.ssociation, ex¬ cept such as are tn liquidation, shall be asoertalned and flxed by adding togntliei- tbe amoant of the capital atock, aurplu:i and ondlvided proflta of such bunk or banking association snd by dividing tbe result by tha numbar eif ontBtandlni; •horee of auch bank ar banklns associa¬ tion. Tbe valuo of each etiars ef stoclc In mmcb bank or banklns eesocIaUon In ttauldatten shall be oscortat-ned and flxed by dividing ths actual as.teU of ouch bank or banking osseclatten by the num¬ ber of outstanding shares of such bank or banklns aBSOclatlon. The owners of tho stock of banks end banklns a-isoclntlons shall be entitled to no aeduction from the taxable valuo of the.lr shares because
tax dtetriot shall bear ts tha assresato ' tox rates ef ell th* tax d,ldrl(7ta ta which ' said sbaros of ottick otiall b* taxable The clerics of the several dties, vUlasea and ! achoci districts to which any portion of ', the tax on shares of stock ef baoUa aiid ; bontdiig oaaodattana to to be dlatributed : laider thta tection ahalt In writing and tuider oath, annually report to the board of supervisors of thdr raq>ecttv* oounttes, during the that week of tb* antraal ses¬ sion of such board, the tax rate of aach : dty. village and scbool distrid for tho year prior to the m**tlns of each audi board. i U. SeoMon twenty-otx *f auoh chaptar I te horetiT repealed.
I i U. Bactioa twenty-oaaan of nmh ehap- { tor la horeby amended to read a* fttHows: I n. Reporta ef corporations. The preal- j dent er other proper ofTloer of every moneyed er stock oarporatlon derivins an I Income or frattt from Its capital or other- ; wise ehall, on or before June flrst deliver I to one of the aeaaeaors of the tax dlatrtot I ta wtiich ttw company te liable to be taxed I a -written atataawnt la the farm praserib- I ed by ths tax ootamtaatan apeolfytas: I 1. Th* real property, tf sny, owned by j auch oampaoy, the tax dtetrlct In which : tbo same to gttuatsd and, unless a rail- j road corporation, the aams actually paid i thorofor.
I 2. The cajiital stock actually paid ta and , aecured to ba paid ta. excepting therefrom I tho sums ps^ for real property and the ; amount of auch oapttal stock held l>y the , stato and by any Incorporated literary er
ehaxltable birtltutlon. and I S, The tax distrid In whloh the prlnd- ; pai ofllce of th* oompany is situated er ta caso It has no prtacipst ofBca the tox district ta whloh Ite operations are oar¬ ried on.
Such st&tamea* sImII bs verifled by an offloer ef the oarporatlon maklns tlw re¬ port to the effect that it la la all respects juat and trua If auch statement ia not made withta twenty days after tho first day of June, or is Insufllcleilt, evasive or
•written demand therefor. Puch notice shall apeclfy onch pnroel or portion of r*al property separately assessed ta said non- txsident person or corporation «.-:d the as¬ sessed valuation thereof. Upon applle*' ; tton by any nonresident owner of real es¬ tate, or by a corporation, h.iving roal propeity ta mora than oiw tax distrid In (he oonnty, tho aeaessors ahall 11 x a ttme BTibse<7uent to the third Tuesday In Au- sust but not later than the thlrty-flrd day of August for a iMaring and t* r»- vlow their asaer.smont.
J O, Bectlon thlrtyaevon of ouch chapter te hereby amended to read as follows:
I 87, Hearing of complalnte. The aasea- , sora aha-li meet at tho time and placo spec- I Ifled ta auch notice, and hear and deter- , mine all complaints in relation to such as- , aooamenta brought before them, und for that purpose they may adjourn fAjm time to thn*. Such complalnanta ahall flle wllii ' tha aasoBsors a statement ur.der oath, Vedfytas the respect In which the iiHrei:?- , ment oomplnlned of te Incorrect which ; datotaont mu,"! bo irade by the person os- aeased or whoao property to ssaeasO'l, oi by some person autliorized to make puoli statement and who has knowleOgo of the i facte stated thereta. The asscsi'ora may '¦ admtalstor oaths, take testimony and liear proof* In regard to any eueh coniplalnt and the ass«r,<mont to which It rcLates. Xf aot satlsfled that such assessment Is err^- : naouSi tbey may rcijuire tho porson us- i soiwed, or hla agent or represen Lal ivo, or any other person, to appear beforo them ond ba examined concerning such com- platat and to produce any papers retail:;* i to soch assessment with reapect to hli, ' property or his reeidence for tho purp<i»e of taxation. The asaensors slijJl, afi 'r > sold examination, flx tho valuo of th- property of tho complaUiaxit and for tha' ; ptirp,5«e may Increase or dlmlnl,-!!! tho as oessmont thereof, Xf any suv'li person, oi | hte agent or ropre,ienf.at;Vo, shall -wilfury j neglect or refuse to attend an>l be so ex I amined, or to answer any material ques- I tlon put to htm, such person u.ull not be entitlod to any reduction cf his assess¬ ments. Minutes of tho examination of every person examined by the aw.sessors uiKin the hearing of any such complaint •hall bo taken and flled In the ofllce of tho town or clly clerk,
I 12, Bectlon thirty-eight of anch chapter te hereby amended to read ua follows:
I It. Corrodlon and verlm ,i,l)n of tax- roU. 'When tbe asaesaora or a majority of them ahoU havo completed tiiL-ir roli, U;oy •hall savoraliy appear teli'io of their oounty iiutlKjri;:*d t;, minister oaths and sli.ai nn\ and aubsorlbe before auch oil: ta tbe foliowlrjj fonn: "*'»,
the personal Indetrtedness of such owners, ] defective, ths assessors may compsl the
I
i
or tor mny other renson whatsoe^ver. Thi section ta not to bo conatrned as an ex- ¦ smptlon of the res.1 estate of banla or \ txmklng asaociatlon a from taxation. No i ¦hares e( st'ick ef such banks and bank- i Irs associations, by whomsoever held, | shall be exempt frem ths tax hereby lm- ! possd. j
f 12 Such chaptor to hereby amended by inaertlns therein seven new sactiona to be i sections twenty-foor-a to twenty^foui^g. j taduslve, to x<e.d, respectively, aa follews; I
I Zl-a. Notlee ef asseasment to banks or banklns aasoctetlODs; complaints. Tho as- aeoBore of every tax district shall, within ten days after thay have compteted the assessment of the stock of a bank er banktas oasociotlKm, siv* written notloo to mich btmk or twnhins association of auch aoeessmezit of tha sharea of Ita respeoU-ve stwrehdllere and ne personal or ether no¬ tloe to eueh ¦harahaldera et euob aaBeas- ment ts reautred. Oempiohito ta ralatten to the saaeaamenito ot tb* sharea of atock of Iwnks and banlctas osaoelatlona sbdl b* b*ard aad datasnatnad aa provided ta aoctten thirty aoaea mt thta ahapter.
I Ib-b. Bank shaaaai rato of tax. The rata et tax apon (ha abajraa of stock af baaha and baaktap MaadadAna ahall be ona par eohtuai upoa tha value (hereof, ¦a ¦•••rtaiaafl and flxed In tha taannm baretababMto prrridad.
I M-o. Bank ahar^o; cxempoiMifaHpath- •r tmua Tha aald bsjik tax sban b* ta Ilea af oB athar tax«a whataoavar tor atata. oomity ar local putpooee opan th* •aid abaros of ataek, and mortsbpaa, juds- manta aad ether ehaaea In^oUoa. and per¬ aonal property hold er evruod by bmOka er banktbp aaaadatioaa th* value ef whloh •ntera into th^ value of •aid aharaa af •took •IwZl ateo b* exempt trom all other •tato coimty ar taoal t^; atlon.
I M-d. Baak tax: lavy by board ef aoper- vtoora, Tbm baak tax herein imposedihall b* te-riad ta tha following manner: Tl-.e board of sapervteora of the several eoun- ties Shan, oa or befor* the fiXteenfh day of Deesmttar th **«b yaai. apcartata trota
corporation to mak* a propar statement by DSO/idamQa
f U. Becttea twoaty-dsht of auoh chap¬ ter is hereby amended lo read oe follows:
I 28. Peaalty for emiaslou to make state¬ ment. In case of neglect to fumtoh such stateraonte aritbin thirty days after tho time above provided, tho company so neg¬ lecting shall forfeit to the people of this state for each statement ao emitted to be furnished, the sum of two bundrad and flfty dollars, and it shall ba tbe duty of the attomey-senoral to prosecute for such panalty upon information whloh •hall be furnisbed him by the tax commtsdon. Upon such statement twins fwmtohed aad tho ooste of th* ault betas paid, tb* tax •ommlssloa. If It shall bn satteflod that •uch omlMloa waa net wilful, amp, ta Ite diaor«ttea, dlaooatlniw auch ault
I la. Ssottea thirty of amb chaptar, aa addad liy ohaptar thr** hundrad and flf- teaa ot tha la-wa af nlneteea hundrad and •lavca. to hereby amendod to read aa fol¬ lows:
I 80. Xax mam hi •aoh tax dtotrict A tax distrid may prppara or adopt for tb* n** of tha sssaascaa a tax map af tha dlatrtot er of eueh porttoa at tha toua district as U*s within aa tacorporated -viUase. on wblah aball ba ehowa each aepaeatdy as- aaaaed paroel of real proparty with Ite bouadartea sroaerly maaknt, "Wlwn any parod aaatahw mora tbaa aaw acre its conteata ta aarea diall Im ahown upon aaid tax awck Blaoh a^xitatdy aaaoaaed pared aball ba siven an Idositiflratton number er numlwrs upon sucb laap, and
la-,v tc .,.:iy mail* ;ei' an oath LliO under¬ signed, do severally deiioao and swear that we have set dov, i ta Ijio foregoing aiwc.ia- mont-roll all the reat estate aliualoU in the tax district In which wo ore aBSeswors, ao- oordins to our best inl'ormotluii; and that with the exception of tho,';o 'lo^tn. In which the value of the Bald real estate baa been changed by reason of pro-.f produced be¬ fore us, end '«ltli llic exception of llio'se cases in which tho valuo of any upeclal franchise has been fiy.r-.l by the stale tax commlsalon, wa havo c;>tiniaii'd tlio value of tho said real estate ul ll.c sums which a majority of tho aasesisora havo decided to be tlie full valu«t thori-'of; and. also, thot the eaid aesetiS.Tiejit-rijll crnial'ia a true Btatemetrt of ti.o agr;retfaie tir.t of tiio
taxable porson:il csLa,te of c ,c:i nnd every person pamed In euch roll ever and at>ove tbe amount of debts Oue fnun nuivi per¬ eons, resD<Bctlveiy, ard eiciuUiur such Stocks es ars otl.crwlsa taxal'e, and such Oth»r proparty as la ojteinpr bv law from taxation, at the full value thereof, accord- tag to our bci^t JU'ljr.ient and belief," j which oath shall be written or printad ou j said sou, signed by ttie naetBaom and cer- , Ufled by Uie ofaoar.
I 2S. flection thlrty-nlno of such chapter I to hereby amended to read on followa;
I St. Pillns of roll and notlco thereof. In '
a/tar tbe time flxad for hearins platato and actton thereon SLhd prior to the And completion ef the roll, pursuant to section thlrty-ola* *f thto ahapt*r, appor¬ tion th* •ssessad valuation *f th* property of eack of sucb oorporatloBa ao mada by thom or by the tax cotninladon amons ¦ucli •chool and spedaa diatricto Buch •pporthuitnento ahall be aatored by the •iiseaaoTB ta the appropriate column of ttw asBessment-roU and a certlfloate thereof aigned t>y tlw osseaaora or a majority of them shall be flled with the town or dty clsrk withta Ave days thereafter, and thereupon the vxlustlons so apportioned sliall become tho valuations of such jwop- erty In enoh districts tor the purpoaa ef taxation for the ensulns year, Th* town dark shall furnteh th* trust*** of sclwd dlMricta a certified statenient ef ttw valu- •itons apportioned to their respoetive dla- triota
In case ef the falluss ot ttw aaaaasera to •ct a supervisor of the town or dty ohsJl make such apportirnmsnt on request of •Ither tho trustee of any achool district er the oSlcara of any spectel district or the oorporation assmsed. In case of any al¬ teration ta any sohooi district aSaotlns tiw valuation of' otieh property, the offloer making the same shall flx and determine th* v«lu:M!onB In the distrlcta sActad far the current year.
I ffi. Section f'5rty-ono of such dwpter ta heroby amonded to read es followe:
9 41. Nejlect or omission of duty by aa¬ aessors. The assoGsors, tn the executlsa of thdr du'loe, sliall use the forms and follow tho Instructlors and ord*ra trana- mltted to th?m, from tima to tlrae, by the tax comml-wlon. If any aeseaoer shall neaieot or omit to perform any duty, the otlior aare«sora ahall perform suoh duty and sha'.' certify urion t)io assessment-roll tho na.-ne of tlve delinquent asaoaaor, stat¬ ins thereta tho eause of such omtedoa, ar.fl tho a«3osrmc:it-roIl. when othsrwtee n-.:.do and completed lo accordanc* wtth tho rixiulrcments nf or under this chapter s*'.".!! bo doomed to bo tho assessment-roll of the tix district. If the assessors shall nerlc'.-t to nK-et fcr tho purpono of hearing grlevsncofl at:y person aggrlovod by tho asr,eb.<<mftnt may appeal to the bourd of su- pervl3orn at its next nuvtlng. whloh sliall have tho eamo power to review and oor¬ rect such asiessment aa tlw oaaeaaesa have under tbta article. If amy oaseaeor shall refuse or neglect to perform any dwty or do any act required of htm by this chaptor, ho shall forfeit to th* tax dlstrtot th* sum of flfty dollars, to tw ra- ouvered by tho tax cornirilsslon,
I SG Sentlpn flfty of such ahapter, ea amonded by chapter eight hundred and «:ie of the laws of nineteen hundred and eleven and chapter three hundrod and ninty-sevon of tho laws of ntaeteen hun¬ dred and (ourioon. Is hereby amended to rea'! OS f'lllo-wo:
9 60. Equalisation by board ef aupeivl- sn'S 1, "The board of pupervlsors of eadi county In this ntate, at Its annual meetins, Bliall examino tho a8.se..s3iiient-roIls of the several tax dl,'?tric's In fho county, tor the P':rp'),so of as^'ertalnir--' w hothor tho valu¬ ations In ono tax dlRtri'-t bear n Juat rela¬ tion to tho valuations in all the tax dia¬ trlcta In tho county; and tho board may Increase or diminish the ntrgTegato valua¬ tions of real eetato In any tax dtetrlct ta accordance wlili tho following equalisation rule. First, tho ratio or percentage which tho a?,'ieafled valuo of tho real property In each dlsrrlct bears to Its full valuo Khali bo e.^tubllF.'ied by tho board upon proper Inquiry utid Inve.-itigation oonductrd by It and shall be stated In a resolution by tho board after snicli ln-|Uli-y and Investiga¬ tion, Second, trom sucb ratio or percent* o^To va!ue% tho board shall then dotarmin^ tha atfsresalo fuU value of all real I>rop- eriy of eacb tax district by dividing the ocaeiisisd valuo tboreof by tiie ratio or per¬ centage value aa ascortaiiiod and flxed for tlMit district Third, tho average rato of OBseaamnnt ot the real property In the eounty ahnll thon be delermtacd by dlvid- iug the aggregate osaesaed value of the real property in all the tax dtetriote by th* axgregate f'ail value tnereof aa tatacd ta th* manner ufureaaid. Fourth. the tru* equalized value fur each tax dia¬ trlct Ehall then bo determined by mnlttpty- Ing the full -value of surh r«al property ta that tax district by the avrrage rat* af OBsessmeni Ior the oounty. Fifth, dedaot from or odd to tlie assessed valuo of the several tax distrids the dUferi tween the aaseased value and tha eqaa^ Ized valuo us so oscertakied ae tliat tba amount which the respective tax dlaOtota ore Increased or dimtatehed from tba aa- sessed value will be shown, and tho total bsaoBHed valuo for ttw county, except aa uM^ '-oni-i/i.- j pnwitriad la atrWrivlBlon two of thte
tlon, win n^t be tacreased or dimtatobod. Any written or documentary *vldsna* upon which the percentages for the mar- erol tax distrlcto are determined by the board shall bo preserved and an abaCraot of tha same publlahed with tba table of ralea In the proceedings of tho board of Bui>ervlBorB, Th* table of such peroent- oges, emp!',yed in making the ecmoltsa- tlon, shall bo furnished by tbo clerk ef said board to the tax commission and Ehall also bo piibilnbed ta the report of the tax cornmiaEiun.
2. Tho boai'l of Bupervlsgrs In any coun¬ ty of the stale shnll whe.. e.-:;imlnltis the B3HeBrinent-roil3 of tho several tax dia¬ trlcta of tho county, aa above provided, exMude frotn the tax rol!3 of said dta- trUta, to bo prepartd by said board, aach p;iic'-ls of real property as have beea slruc-k down to tlio couoty at a tax Male and net redee:.ied as provided ip aectton ono hu:idrod tnd flfty-two of thte chapter. T'^o county treasurer shall annually ti»- tween tho da'o cf tli* tnx sai* and th* firsi day of IjecoiDber next aucoeedlns, prepare ami : imit to the board of ouper- vlHurs a llK f all nueh landa so struck down to tl '.' unty In any year and stlU remaJning uii. edee.ncd. No such propet^ tlrs shall be so excluded from eaid tax rullH e.\:copt by a resolution of Mtid board adcpted at au annual meettas by a vetoaf a majority of tho mombers thereof. ¦When¬ ever such real proparty is so azduded from tho tax rolls by the board, the total
eltiea tho^sseasraont-roll when thus flnal , . . „ , .. ,. -,. ,
ly oomploToct and verKlod oh::ll bo tll<yi on j "' the ajrioased valuations of the r«*l a^
«. t..,en.. a-„,...,i.— «,.„. ... .1,- „«!,.. ..r tatu of tho aeverd tax distrlcto ae tha
or befora September flrat. In the oflb-e of tba city clork, there lo remain for fi.-'leen day* for public ln.',pectio:i, Tlio asKei^eor,-) ahall forthwith cause a notlco to bo posited conspicuously In at letiH three public placea ta the tax district and to be pub- llsbed ta ono or more newspapers. If any, publtehed ta the city that Fucii a.-i.'^ss- ment-roll has been flnally torrpletcd and Statins that It has been so flicd and will be ojMn t^ public Inspection. At tho expi¬ ration of such flfteen days, the city clork shall ddiver ruch ro!l to a ri,, orvlsor of the tax district cmhracid tb'.roln. In towna, when tlu) asacE:)ment-i'otl shall
ohanped axcspt mm may ba neceaaaivviwn aucb paroel Ls altered or divided or ed with some other pared, Tba aai shall males auoh chongea from year to year upon ouch tax map aa may be neoea¬ aary to keep the map accurate. Soch map ahall bs prepared and kept ta ac¬ cordance with auoh rules oa tbo tax com- mtedon ow,y, from time to Ume, prtscribe, I U, B*ction thirty-four of such chapter, as omoDdad by ahapter two hundrad and an iaapeettah mt the asseasiiient-rolls ta i seventy-seven of ttw laws of nlndsen
such number or numbeip shaJl not be i *^^* '"*° '*">=• t^natty coa^.pltieA and vsrt
thalr Napaatlva ooantleo, the number ot abaiaa ml abook at banks aad bwibliis as- aodtpttoaa ta each tawa, elty, vlltege^
adtaOt aaB other apaddl dtatclato ta thdr reapectfvaiy, in which
oonatiaa, aaoh atma»a mt ateok tarn taxalile, the at tba banke ••¦ulns th* MLme. le- tba •saaaaed value et such ta the mantwr piro- vtdad ta thta artleta aad eatered up*n tti* aald aaseeamaat-roUo, and ahall forthwith mail to the preoident or oaapter ef eacB of aald banlu or tMolUns aaanctotlona a atatnaeat aattlns forth the amauat of tta oapltd atadt aurplus end undivided proflbt tha ntanb^r of outataofllas siwros tharaot tha value of Mteh afaar* of atock taxable ta aatd county, aa aaoertalned te tba maa ner h^reta provided, and tlw ap- prapat* awMust of tax to b« collected aad paid by such bonk and ^""'¦'' ir aa-
aoctettoa. under the provtalana of thti dead aaadttarkMrtac MMkaa srtlotow A oartifled copy of aaah at a«M tayabfc ta aaraanpfp^atOta •tadaoMato abaU U seat ta tha aaaaty " - _
iNaaaPir, rroalded, that, ta Sw otty mt Mw Vtak tha autamaat at tha baak aa-
hundred and fourtoeo. te hereby anwnded to reaul aa fdlowo:
i tt Aasesament ef omitted property. Tbe snaesseia *f may tax diatrlct ahall. opoa their own*motion, or u£«n tha ap- pUoadoa ef aay taxpayor thaeeta. aitM- ia tho •mimniiint-tatl af ttw aur rant year any property abawn to have baaa aadtted from the ••••••mant-roll ot tha praeadlns
yaar, at tba vataaUen ot tbat year, or U not than vahwi. at auch vahwMon aa tha aaaaaaors aball detormina (Or th* praead- lap year. Aaaaaamanta of •pialal draa- chlaaa tbat weta omitted ahall ba eHiarad nt the valuatloB flxed aad aauaUaed hy
LU. Saotlaa thtrty-flva at aucb sbaptar fc haraby amaadad to read aa (bBowa
(BL BdMa owtap to aearaPMaato at Cba OBltadMuai^farwaaaaaMd, laap apmi fc any oaaaty atdba afcia «B» amiratt
dead s — - -
taxabl
to tha „ ^
pmkJbM2miimjait^bmjLtcmjA»*r^
r -^
fled, th* assessors shall mu'-'j two copies thereof, one of which sball be rulaiiied by them for the use of thum'3elves luid tiielr ¦uc4:eHora In ofnce, and th'i other of which, duly ccrtlfl'.'d by the sold uaaesaora to b* a copy'of aald usaoacmeiu-roll. aball. on er tiefore tlie flf-ueMh day of Septem¬ ber, tw flled la the ofllco of ths town darit and shall thereupon become a public reoonl. The osjessora ahull forthwith cauae a notice to bi> pistad cuDr.plcuously in at leaat threo publio places In the tax district and to be published tn one or moro aewmapera, If any, pubUshed In tbe town, that auch asseasment-ruil haa been finally OOBiploted and stating tliat Budi C4rtlfl«d aopy haa basn so fi'ed. The eaid oristaal aaaaaament-roll shoil on or liefore the flrst day mt Ootolier Iw delivered to a Buparvi- aer af tha tax dtetriot embraced therein, Natsritlwtandtns the provisions of this a**tion, th* board ot supervUoiv ef any •auaty mw reaulre aa addittenai numbor ot eoplea ot the asseesnwnt-rdls of tho towns of sucli county to bs mad*, and ¦IMGlfy by whom suoh additional copies •hall b* mada, th* dat* when the c«rtlfl*(i eopy of th* town asa*ssmonl-ruU shall be fllod in th* oflice of th* town clerk, and tha dart* when th* orisinal asseoament- roH ahall b* ddlvuod to tb* aupervteor of tha to-wn. I Sl Baetlaa forty of rach chapter, aa .; 'amended hy chaptor two hundred and aev- of the tawa of nineteen handred aad tadia and ¦rhair*-f flva hundred and
jIZL idfty alx of th* tewa of ntaotean huBdr«d ^ aadtblriea^ ta beratp- awisadad to read aa
I ttane appear oo tho eomplc'ed tax rolto^ I B'lnll tie tlie eggrcgato valuation at tbe ¦ taaublo real e3".c.te ta the ciiunty,
9 Z. at'-tion flfty-two of euch ctwpter to hereby lunenUed to read ns followa:
itl Exam!r;a;l"n of valuations. Betw«ea the flrst d:iy rf (September and the time of tho annual nnjctlnu of tho board of sttper- vlsor^ in each year, the coinmtaaioner^ •h&ll exan-.ine ths osucuament-rotta ot Ow several towns tn tiiulr county aod shall visit each town therdn once In eaoh altar- nato yaar butwcon such duteo, or onea ta ench year when doomed naoaowHT by thtsn, for tiie pur;,oa* of aacest»tntrs wl^other tlio vsJuatloiis In one town or ward bear a }uet relation to tha vahto- tions ta all the towns a/id wards ta ths oounty, and tliey may Increase or dlmtaUh the aggregate valuuiions of raal estats in any lown or ward by adding or deducttag rich airn upon the hundred In axxordonce with tke rule of cjuallzatlon spedfled ta Bectlon flfty of this chaptar, as may, ta th'jlr opinion, bo noctasary to produc* a ji.si relation between all the valuations of reai ruitoto ta tho courity, trot they Bhall In no instanc* reduo* the agsr«sat* val¬ uation* of all thu to'wna and words Iwlow tha agj(r«gale ¦yaluatiana theraot a* awd* by tho sssoBBOrs.
IZ8. Section flfty-tluae of aucb chap¬ ter la Ikneby amonded to read aa foUoesa: I ti. Report to supearvisors. On mr ba- foie th* fourth day of the annnal meet¬ ins •( the board of supervisors in each year tbo conimtenloners shall flle with the clerk of ouch board of supervlaara thdr report ef the eauallaed valuattoaa of raal *atatab Blgned by a majority of auoh com- mtoaloaera, and the same abalt be blndtop and concludve oo such tioard of ouper- vl-iors as an equalization of th* aooaaa- m«nta of real aotato for aucb year,
Tbo table of peroentases and an ab- ¦troct mt tiie evidence upoo wtiich tbe per- oeatasea are detormtaed shall Iw pubUah- ed ta the proceedinss of tbe board of au¬ pervteor* find a c«rtittod copy of th* p«r- oastasos and «vtdsna* (hmislwd the tax eommlsdnn,
I ta. Bsctioa stxty-thre* of such obap- taA-aa ain*ad*d by obapt*r thr** huadfad PHtJUSMBB-BUfeaJB
parttaa at raal tispaili afcUl a^t tavall-
U aaah daaarlpttoa ta aafll- ataatly aaoarato to Btaallty tb* paaaal or portten. Tb* entry mt the name mt tha a auai', taat kaawa owaar or repated own¬ er of a aeparato parod ar partlaa of raal art ba lasarded aa part at ent Iwt msrety •¦ an aid ta Moatity •nah parod upea tlw roB.
I to. Baqpon flfty-alx of anch abaptar ta bereliy amended to read as (bita'wai
I H. Correction of errore by tmerd mt •upervtaora. If tt ebaU bo made te ap¬ pear to tbe beaad ot oapervlaara mt any county, upon tbe verifled pedttea af the •aoesaors of any tax dlatrlot:
First Tbat any proporly taaabi* thera- ta bas, by any mistake ta tranecriblns or oopylns the'asseaament-roil of tho proced- tas year, been placed en th* eaaso^oant- rell delivered to ttw auporvteor at a val¬ uation lesa tlian that Bctually •pp**rlnp apon ttw original roll algncd by th* aa¬ aaaaors suob board ahall Inoert ta th* oa- •uinuient-roll of th* eorreot yeair ma ma- ••••ment of tbe propeny upon the valua^ tlon equal to tbe diftariance between tlw actual valuatlen natde by tlto aoaaaoom •ad tba amount at wWcb, by each mte- talu, the property wee placed upon tbe roll et the preoedtap year, and tax ttw sonw at the rato par centum imposed upon property tn ooch tax dtstrtst ta tlw year In which th* mtetok* ooourred.
Second. That any taxal>le property thereta haa been emttted from the aasaaa- mant-roU of the precedtos year, suob board •hall placo (he aame ea tha mil of tbe c'irrent year at Ite valuation tar the precedlns year, te tw flxed by (he asses- som ta their petition, and shall tax ttw seme at the rate per canttnn ot the pra¬ eadlns year.
Third. Tbat toxable proiwrty haa Iwoa omitted from the assessment-rdl for the ourrent year, such board shall plaoe the same thereon at a valuation to b* flx*d by th* assessors In thslr petition, and shall tax tho samo at the rat* par c*ntum of the cnrrert yoar,
Fourib. That on asaessment at ttw aliarea of stock of a bank or banklns as¬ soctetlon, aa provided ta •rtlcle two of the tax law, has been omitted ar erro¬ neously made for the current year, such board shall place the same thereon at a valuallon to tie flxed by the aaseeBors In thoir petition and shall tax the eame at tha rate pro^vided tji article two,
A copy of tho petition under the second, third er fourth subdivision of this section, with a notice of tbe proaentati^n thereet to the board of aupervisora, shall be served iisrsonally en the person or eorpo- rattoa alleged to be liabi* to taxation for ths proparty omitted from ttw aasess- inent-roll, at least ten days bofore the meettag of ttio board of supervisors; and the tioard of stipervtaors shall take no action on suoh petition, ontesa proof of tho personal service of snoh petition and Dotico be made to them by sffldavlt. The tioard of supervisors stwll gto* to the per^ son alleged te bo Itobia to taxation for Buch property an opportunity to b* beard. aad on oaOh hearins and review -ttw beard at auperrioor* ohall basr^ as to aacb osolt- tsd property, all th* pnaw of (he aa- •eaoors of a tax distrlbl ta revlewlas aad oorrectlns tha aaauaaiuenb-roU. The wbde amount of tax tovied upon land or prop¬ erty emitted tn tbe tax levy of the pia- oedlns year ahall be dedncted from tbe osKregate of taxatltyi to be levied on tbe tax dtotrict for the eurretU year iMfore ouch tax to lavted.
I Sl. Such chapter to haraby amended by tasertlng thereta a new aeetion, to ba ••ctlun flfty-alx-a, te read oa (oUows:
I 66-0. Correction of asaassmente, aad returnins and refundlns of erroneoua taxes. Tbe board of supervtoors of any county may corrsd any manifest derical or ether error in any aesassment or ro- timw made by any one or more toiwi ofll¬ cers to such board, or which may, or shaH have properly come before such board for Ite action, conlinnatlon or re¬ view: and cause to be refunded to any person the amount collectad from htm of any tax erroneously or Improperly &s- aeosod or levied, and upon the order of the county court, it shall refund any such tax. In ratstas the amount so reftmded. or necessary to supply the defldenoy oaneod by tbo eorrectlon ot any error In ¦och aoseoanxsit ouch board ohall, ta tbe aamo or next ensutas tax-levy, adjust and apportion aoob amoant upon tbe propeaty et tha oaearaPllowna and wards of tho awuity aa aball be )aat, taklns Into eonddaiatton the portion of the date^ oouaty, towa and ward taduiSed therein, and Be axtont to wliich auch towu er waad baa beea bmeflted thereby, Buch board ahan aacertotn, flx and detenahw the-aoiaiait whieb any person or oorpoia,- tlOB to eiiuitsrtily entitled to recdv^ back fram any town te- taxee paid while th* bomidary ttoa itataraea ttrwrw waa ta dia- pato andoaaa^ the aams to be levied aad cdtacted.
I S. Saollfci ftRy-dsht of. aucb obaptsr to boro>>y aiaoadadto read aa followa:
f B8. i<evy af tax by saiwrvtoor^. Th* boaad of •np^rvfair^ of oaoh cotmty aball, at Ita annual awetlns. lavy ttw taxee for (he conaty, taotadlap tbe etato tax. upon th« ¦valpattoaa sls •qualtoad by It and eatl- iBSto and aat dowa ta a ssparato cotutnn tn ttw aasesament-niO of each tax dlatrtot Iliimilli. oppodte to tbe ¦ums set down as the valuation of real and parEoaa.1 prop¬ erty Uw ouai to b* pmd aa a taa ttiereon, Inclodtas th* eUte tox. aa flxed by th* oomptroUar. Buch asBesaraent-roll sluUl, when tbo warrant Is annexed thcrdo, Iw- oome the tax-roU of tbe tax dtotrict and a oopy thei-eof shall Im delivered to the proper superviaor, who shall dollvsr It to th* cterk cf the proper city or town to be Itopt try him for Ita uae,
I tt. Bsction flfty-ntae of sucIi chaptsr to herdiy amended to read as follows:
I 69. Tax-roll and oollector's warrant On or tiefore Deoember flrat ta each year, or ouch data a* may be designated by a resQtvtten of th* bocu'd of aupervlflors of atiy county, not •mbradns a portion of the forast preserve, not tetor, tiowevar. thaa tba fUst day of February ta each yoar, tbe board af seperwteors stuitl finoex to the tax-SPll a wammt uodsr Uipaeal of t^m county, stsned hy tke cbatnoan end cterk of the lioanl, comciaiidins tha co':- teotor of each tax district to whom the same to directed to colled from ttie sev- sral persona named ta said taa-roll tbe several sums mentioned in th* last col¬ umn ttwresf, oppodto Uwlr r*Hpec'tiv* oamas, exoept texaa npon tha aharaa ot stock of banks and baajcinp oaooctettana, on me bafor* ttw flrat day ot tbo (olkrwtps retiraory, 'where the aanw ta ennaxad on or Iwfere th* flrst of Decemtwr, ta each year, aa abova provided. Bat wbusa. bowarer, tbe ttaw ef eiawilag tlw Muaa snd pei'tormlns ttw •everal dutlm h^rda imposed to deferrai ta a tadar dato by resolution oa aforoaaM^ thaa aa ar before tlw first day of May, taOawtap tha aaid tetar date, mai tDrthsr amaaianBliiB bhn to pay over on or batora (be aald flrat day of February or float day at May, aa tbo caao amy be, If be be a eottootor of a dty or a dlvldon thereof, aU aaawya ao oollectod appaartns oa aold jroU to tha trsaourar at tha oaaaty. mr^'ha ha a aal- looter of a tawa:
L To th* eapaaitam at tba aaaaa, aB Bta moneys levted thereta tor tbe aainiust «t blshways and brldsas, monsope to ba ax- punded by over eae ra of tho poor far tha support of tlw poor and oaetwya to datSae any other tewn sxpenasg «r dwrpaa 1 To the treaonsar ot tha ooontr, fca
reeldu^ of tb* money •o to ba eaUadod.
If th* tew •hall dlx*ct th* taxea tasrtad for any locoJity for special putposa ta a dty or town to b* paid to any paipm ar ofBcar dbor ttian thoee named ta thta sectiop. the warrant shal}-be varlad aa aa to oonform to fuob dlrectteo. Th* war¬ rant shall •othorte* tba eoUactor ta Irsp suoh taxee by dtetreas aad aaim, ta aaae of noapoymaat Tbe oarraotad aaaaaa¬ ment-roll. or a fair copy theraot, ahrJt be delivered by tbe board of ai^arvtaaaa to the ooltedor of Dw tax dlatriot aa ar W- (ora Deoeipber flrst ta eaoh yaar, another date te dmisnated by tba of aupervleors In ttw ; fled, tiwn ta that evsnt aa ar bofora aaah dato ao deaisnated.
I M, Bectlon sixty of anch *^fr**iT, aa amendad by chapter flve.huadaad mud tit. ty-abt ot the laws of nlnetaaa tamdi-ad and llltiiaai, te hereby anwnded ta lafltt aa tattaaa:
I to. Stataataat af taxea upoa asrtata oorporattona by dark ef auperviaora. Tbe •terk mt ••dB baard of aupervtoeaa ahaU. withta flva day^ attar tha tax warraat to oampletad. deliver to tba oouaty traaaurar a rtatamaat aboarinp tha aanwa. valua- tlae itt proparty aad the amauat af tax of arary railroad eorporattoa and tolspnph, talaphoaa auad alactrto Upbt Uaa aad paa
