I U. Baattaa rtrty- _ aa amiiti by <*aBtar aaa bandrad and alpbtaaa at tha fcwp at ahMtow^^oadaad
fc tha tax lawMlittta ta (he faemfc ba pamattid by It a oartlBaato
i^uttail aafcabtea at tha real and par^ aaaal aatpfc fc aaah tax diatrtet aa tha aafcaOaa at aadb raal eatato haa baaa MiaaataB by aooB iMard, aad tha aaaaaat at taa aaaaaaad ttimMB tar «p«!tal dia-
at baak ataak aad otbm- penaaaJ ~ ra4 basth ataok nlsJaPtad
(a aaoBaa rtammme^ at Maw Tork ana rBptha BsBWlmaat at •ata. Tha tax aaamtaaltai ahaU oartlfy to tha a. before ths ta aaoh from th* aa tw amy dartra IM, Baottsa atcty-tw« of aodt Aapaar fc ttaattv aaiaitail to raad •¦ foUowat
ttt Abataaat af warrant to be fumiali- •d aaaabr ttaaaarer. On or tMfor* ttw
BB5H
mmmmmm^
, _, . , di #BedSa'CHK"ttUCir'Bk1k'l4ir
BiMr days or mara after tbii daMasay af b* aa ntidtvidad sbat^ tha patPBB paytep •naa tax*f«n aad warraat aad tba ptih- tb* aaaw ohon dato to tba oattaator who Itcatloa at auoh aattaa, aa fa* ahan Im h tho owaar ef ¦uch •hara. mad (ha aol- obaspad ar oolloetad by aoch eolledor for Irdor ohall antor the nama at andh awaar tha eallaetlaa of ooch tax yithln th^ time : an hto account of arreara at taaea, and llmltad by aacb apaelal Urn tor the pay¬ ment at aaoh tax. Upon tttt flllng of such natlea, tba dty cleric ahairbe entitled to laeelaa a (ba of on* dollar from th* per- aaa ar eorparatioa ofltertas atich aotlce, which ahan ba ta fun tor all aervlcea reo- dersd bereta.
I IS. Section alnety-four of euoh dwpter, «• amended by chepter flve hundred and oeventy-nlne of the lawe of nindeen bun¬ drad and olevcn and chapter four hundred and elghty-tbree of the lawa of nineteen hundred and fou'iteen, to hereby renum¬ bered aecUon aeventy-b and amended to read oe followa:
I TO-b, Recetpte for taxea. Kvery collec¬ tor of taxea shall dstlver or upon request forward by mall, a receipt wtiolly written with Ink or pertly printed and fliled out with Ink to aach person paylns a tax, ipedfytns the date of such payment tbe
•uch al.iaro shall tM fxcepted in case of • •ate for th« tax on tha remateder.
I 17, Bectlon dslrty-two of auch ebapter !• hereby •mended to read as follows:
I ML Return by eonector of onpald taxea Bvery collector who mattes and deltvere to the oounty treasurer on account of un¬ paid taxes, upon the tax-roll onnexad to his warrant wlilch he stwll not bave been •ble te odlaet ¦vsrtn<>d by hto afllda-rtt. thfit tlw auma awntlonad tharein ranmla unpaid, aild that he baa aot upoa dill- ' ¦ent tiiqulry, been dble to dloco-ver any ' perBonal property out of whieh tbe aame oould be coUected by levy and amlim, ohall be credited by tbe county treaonrar with tha amount of each account In maUns , such ratum of unpaid tAxes, ths colleotor ' ¦twil add thereto Ave pereontum ot th* •mount theraot. Any ooUector who Baa heretofor* falted ta malrlnp aaoh ratnra I
.- .. . ..- -- - — I praattd^d Pp aaallaa twaM:^4li^aa at tha | tba tataa at atasdiaa bauadaad aad I
*** ".°^.°°r?°?"*- ¦ ; usaaty fca, aad iaiiiiLii. ahafl be aaa. 1 fc haraby am aala I ta raad aa 1
*^S2T-T22JS?!S^ ' **tfc* fc tocatae u naaaatluii at Ow rata • VI. Oaaaalaalea'a
ohapaar. aa addaa or'T*}^"'* ** I of ftrnr doOara p«r day tar eacb aalandar pmj ar rrstaw. Oa appeal by
___^_ .._^-_ .. -f r**. 'V" . day aetnally and neoomaatty spent ta at- city, ae boMush Bam (ha ^_
BteatMB p«MrM and Mtomt ta bmahy t,ndlap a maetias withta (ha coanty held '<^ta>rr ar ather tewtnl aathattty'a aqaal- aawadad to raad aa dgowa; | ^^^ ^^ pnrpoee of eonfsranoe with the ! btotloa er on reriew thereat by Bw oaaa-
Tb* eammtadei •maaslaalanera, the
atattetldsna, tax athar aapioyeea of the eofamiadoa ahafl Iw •crtltlad to reodve from the dato Owlr actual end neoeaaary axp«ns^a white ensasad. outside •( tha dty of Albany, ta tho porformanoo of tball' dattaa. Detailed ¦tatemeato ef aaoh
for (ha porpoee of ooRfsreno^ ¦with the atato tax aecamlaAion or a meniber of ouch mileo^ at tba rato ef elsht eonta par ailla by tha nwrt direct roiua firam hto raddeaca^ ta sdns to and retuRdus from the plao* wltbta Uw ooan- I ty wh*r* each maetins to hdd. Sucb eoro-
couoty
naaa mt sach person, the description of i of unpaid taxea, may maJca aadi
the proiMrty es shown on the aBsessment. rdl, the name of the person to whom tho I same Is aasessed, the amount ef such tax, { •nd the date of delivery to him of tho •as«»«mont-roll on account of which •uch i tax waa paid. For ths purpoae of siving | •uch receipt each collector shall have a | tiook of blank recdpta, so srrangod that | whea a racelpt is torn therefrom a corre- | •pondlas copy or stub ¦will remain, Ths i
whetlier his term of odica iwa expired ar Dot voriAed by tito afAdscvH, to the cona¬ ty treasurer any Ume Wtthta eight years after such fadJurs and betoro the tends •salnd wtitch said taxes ara aaaeoaed ar* advertised for sde pursuant to thte chap¬ ter, and In case any ooUeetor eliaU ber*- tofore or heroeiter fall to add aald flv* per oentum th* county tri the aforesaid flve per oentam of
l,w*rtiip tbm approval ot tba pr«ald*nt of tha aoiamiadon, amspt theaa asaderod by tb* aoasmtodonaaa aoed ast t>^ approved br tha preddeo''. ¦—
I BL Sedion otw bnodred and aaveatf • ana ot aodi olwptor, aa •awnded by ebap¬ ter three hundred end •eventeen of the tawa af ataataaa tumdJwd and ftfteaa. te baiaPj aaaaadad to read aa follows:
I m. ^awa and duttea of atoto tax tax
piaiaafliw amd lalleesa atwD be ta reCorence ta ttw vllteaa eharsa (Or flw ¦vlltes* aa¬
at ito
; platat (ha eonimtealon PbaU raflaa tha , •quaUaatlan nwd^ by tha board at aapei^ ' vtaoia at the oonnty or ather tali lal an- , thartty aad ahan ddermlaa ¦ataaBwr aay, I aod tt any, ¦what deductloiw or addtttoiw I amht to ba made from or to tbe aspra-
etwrsa ta refarence ta the town ofndate B*to cwreeted value of th* real and par- »t..tt . •uia.n ,.i.»i.» «M- rK^ xAt-im^^ mm- oonal pawtiai tj! of aay tax dtatrtot aa
PIrat JiraaaflBrtg aad axamto^ from thaa ta tlnt% aa'to tb* method* of eaaeoa- matt wlBda Mm atat% and. confor with. adala*k aaalrt and dired auweosort mnt othor odltriata ofaarvod by B^ otototoe mt
and aaaaora in. BsaPan oaa bundred aad aawentyv
thraa a ef each olmpter sis added by mba^i- ter three hnndred aad aaveateen ef the la\7a et Blnatsen hands'*d and flfteen. to hroby aawnded to road aa tollowa:
I ITS-a. Reoaaeasment At any tinw wittaf^ tbhty days after the eerspletlea of the aaoeesment-roU by tho aaseosorB of smy (ax dlatrlot If the commission shall have reaaon to beltove from Ipformatioo furabdwd l>y any taxpayer er otherwise (hat such saseaemnnt-TOll shows under- 'valuatlons, taequalittos, emissions or Ir- resalarttles, sulSclent to mako It Ineqrtlta.- blo OS brtween ownars of real property taambte within the tox district or oa be¬
tween tha tax district and other tax dia- j ii7*ir Tark for tha
Biad* aad to what tax dlatriot ar diatrteto ta each aoanty tta* aaaanat of aaah da- daotlona or addlttoai^ it aay, PbaB ba •ddad or mibtractad: ^ad •baO laiTIfy thetr detarmtnatton, Iriuwrfttep, ta aacb lioard ot auporvtoora sE'athar tewtnl au- i tbority and forward ^»a aam* by mall withta tea daiya thaaaftm t* th* otaati of th* beard, diraetad to hfta at tito post- Offlo^ addraat aad tuiwaid a oopy there¬ of to the aupa itaoi ma berawsh pnaiaaint appaaUas; If aay. Paoh datanadaatton ahall twra Cba aaaw fta<oe aad otBaet aa aa oristaal aaualiaaBaa aaad* by th* board of oupervtaoro er athar tawtal aotbority ¦wtthta the ttaw pataectbad liy tew and ahaU ba eerrtod tata ollaet by oaoh board or aOter tewfal aaflbsrlty. In the dty at
w Tl ^ ' *** ¦*•*" ¦*** ''wtlaa astaOae to tb* a»- l trieto la a oounty or ta a dty comprialns i appoate. r ahall add ; etoariHnt of pioparty f-v (¦otxtlon. mora than on* county. It may apply te | boronah
ot eqaaltaaatan
th»:
B^oond. Famlnh taoal aaaesoera -srtth '¦ any Jmatiom et the supreme conrt ef th* | | a.
tox commtoslon shall preacr.uo the form '. amount of said unoollectod tax •• afore- | ,„^ intormaiion laidTtaatwsdlcn^ as may Judlbtel distrirt -within whloh ¦nob tax
et •ueb receipts, stubs and booka and I sold. Such return Bhall be indorsed upon they ahail be turni«hed to the town col- I or attached to said roll, and ahail be ta lader by tbe l>oard ot supervisors, at the I the form to Im preecribed by tho tax eom- : •acpeiwe of tlie eounty: to tho city collec- ! mission. Such tox aad parce^tage may > tor by ttw common council, st tho ex- bo paid to the eounty treas -T-r at any i MDse af the city; to the village collector* time before a return te made to the comp- | by the vUlase trusteea at the expenae of troller, Tbe county treaaurer In couatlos j the villase: to tho school coi:,)ctor by the i In which tends are sold by htm for the i tnistea or trusteos al liie expenso of the , nonpayment of taxes, te twraby sutbor-
•ohoel dtotrict The exp«ii<io of malltng | recelpto shall be a proper cl.arge agalnat ' the city, town, vlllaga or school district At tlte time of slvlng such a receipt the '
lead ta Incur and pay for such as he may deem necessary for th* «xam- taetlon of coUeetoi's returaa and daacrtp- tlons of property to b* nOM purauant to
dtat dap «P Paaamhar ta each year, the elaatt oT tha beard of supervteors aball traaflaafbiba tba traaaorer of tlia connty an ahatraat ot the tox-rolle. atotlns (he namea at the oonectoro, tlw araouat of moaay which eacb te to oolleot tba pur¬ poaa tae which It te to be ooUectad, and the peraona to whom and the time when tt te te ba paid. The county traaonrar, on reool'ofais snoh aocomit aball eharsa to aaah aoDaetar tbm axaount to ba ooOeeted by hlxa.
I IT. Seotiaa otxty-fosir ot aasAx aftaptw aa addad by obaptar aaa hnadred aad ataataaa of Bw lawa ot ntaeteen hundred aad elaraa ta b^saljy amaadad to raad aa foUawat
I «. Btattettaa mt- taxation, reveaaa aad dabt Tba oomptrollar ahaU odiaot ta ¦aoh detail •• nwy ba darirabte statiatlcal taformatton ralatiwa to tha aaaawmaot and aBfcOMm of taxaa and other raventw at tha munldpalltl«a withta tb^ date, and ot tha axtaot and diaraotar of the tadebt- adtwai mt th* ••vmal mualdpalltte^ uid of tha paavldana and op«-atten of ata kins funda tor the «xttaotian of each tadolited- neaa It •hall be the duty of all taxins offlctele and flnandal oflloera ef any mu- nldpelity to fnraloh all taformatlan i-e- qiwsted by Uw comptroller. The oomp- troller aball fmniah aa abstrod of euoh atotlstlcal taCormaticn to the atato tax ooBimlaatOB for publloatton ta ttw aamual rMort of auoh eotniiitoaoiu
f M. (tection sixty-nine of sacb ta haraby amonded to read as followai
I (9. Notice by ooltedor; gefveral. Elvery aoUeotor, upon reoetvlns a tax-roU and wat iant stiall forttrwlth cans* notice of tha reodXion thereof to be posted ta Ove aenapiououa piaeea ta the tax district ppadfytns one or more convenient places ta auch tax dtetrlct, where he will attend tram ntae dcfbok ta the forenoon until four doloi* ta the afternoon, at leaat three days^ and If ta a dty, at least flvo dayit fc wtoh week for thirty daya from tlw dato et th* notlc*. whloh ttwU b* the dato at tha podtas or flsrt pabUeatlon theraoC idilofa daya ahaU ba apadflad ta auch aatlo^ for tha purpoaa of raoaivlns the tacaa aaMflaed upon auch ran. The ooUeetar ahall attend aceordtasty, and any peraoa may pay tato taowa to aaoh ooUec¬ tor at dta time aad plaaa aa dealsaated. er at pap other tlaw or pfcna, la a dty, tha aatUsa la addUloa to hatap poatad, abaU Iw pnbllahad ono* ta oaah waak, tor tsre woalm aaooosolvdy, ta a aaw«aper pob- Ilah«d ta anch oity.
• in duob obaptsr ta hereby aTa^ndal by laaartinc tfaerata a uew ¦•ctloa. to be aeetloa atxty-ataa-a. to read •• f ollowai
I et-a. Nonr^ddanta; •tatement ot taxaa. On the 'Written demand ef a aenraaidaat owner of real property taduded ta aaoh tax-roll, and tbe payment by aaoh awaer to tha cdleotor of tha eum of laaaiity Br^ aaat^ the ooUector ehall -wtthta twmrty- taar tioura oft^r th* receipt ot ¦nob de- maad mall ta a poetpaUd •nvdopa dlraoted to amih natirealdent oswwr, to the addreaa to ba tamtdied ta aach dataaad, a atote- nwnt ot the aawsmt ot taxea aaaeeaed asataal anob property wtth a aotloe of tn* daioa and plaeoa flxad by blm tor ra- ceivlas taxea.
I 40. Boction •evaety at-auoh ehapter, ae aun«nded by chaptor twa hundred and aev¬ an of tb* laws of ntaetaen hundred and nlna^ to hereby amended to raad ma tol¬ lowa:
I 70. Nedoa by ooHeder; nonxaatdenta ta towna. A person or coiporatlaa who is tha owner of, or liable to sasaaament for, an tatarest ta real property dtoated aad Itehle to osaassmaot and tsxatton tn a t«wn in wtiich h^ er it Is not aotudly a ra^ldeat may flle artth the town derk of •uoh town a aottee otattas bio iMMn% leot- daio* and ipost ofBoe e^dlrea^, or to ease of a corporation, ito prtaOtabl oflVea^ a de¬ scription of tbe propei-ty •afflcteat t* Iden¬ tify the aame, and if aitaatad ta a -villase or aobod dtetriot the name of eaoh such villas* and number and d^slsnatlon of each auch adiod dlatriot Buoh aetloe •hall b* valid and oonttau^ ta eCCed nntil cancelled by aaoh peraon or oorporation. Tlw town dark ahall, within flve doye oft- •r the delivery of the warranto for the eolleotion of taxee in auch tax diotrtets, furploli te the ooUeotors of th* town, and' tha ooQeotor ot each vlitese and sdwel dlptrVot ta -wtdch. aaoh roal proparty te aitaatad, and oaeh eolladtuta ohall withta auoh ttaw apply (Or, a tippa^rtpt of all notioee aa fllad, and •aoh of auoh ooUectoro ahall within flve daya attar (he reodiit of aaoh tranamtpta mall to eaoh peraon or oorporatlDn flitap auoh natlea^ at the peat offloa saflrias atatsd tharobt, a atatonaent ot th* amaant at tax*a iam on aaid proparty and tha ttmea aad plaooa at whloh (ha aam* map b* paid. In aaa* •aid •totamaat •hall aot Iw (brnl^hed •• harda prostd*d, •uoh paraon er o*rpara- tion ahan hot tw ItabI* for feea for col¬ lection ia exceaa ot one per cop turn. Cpon ttw fllfaip at auoh aotloe the town clerk •bsdl ba •ntitled to Moetre'a fee of one dollar ttorn the paraoe or oorporation of- f orttw aaoh notion which ohaOl tw ta full for all aarvlcea rendered Iwreundar.
I PL SMStloa oeventya of such ohaptM-, Ita added by obaptar four hundred and aishtpk,ava of the tawa of ninetean hua- daod and fifteen, ta bareby ameaded to read aa followa:
I IB-a. Notloe by oollectar: aoareaWanto ta altlea, a pereon or corporation who ta ttw owner of, or llabte to asaesstnent for, an Intsarost In real property dtuated and Uahla to •••••sownt snd taxation In any dty of thte atat^ in wblch h^ or it ta not adually a reddent aaay flle w|th tlw dty dark of euoh oity a notle* •tatlns Ida name, residence and post oflloe addresa, or ia case of a oorporation, Its prindpal OfBoe, and a deacrlpttoa et the property ¦uffldetu to identify tha aama Suoh ao¬ tloe ¦hall bs valid aad oonttaua ta altoat until cnnoeited by auch peraon or corpora^ tlon. Th* dty derk abail, withta flva daya efter the ddtvery et thm warranta for tbu cdlcctloa af aay tax ta aay andi tact dlstrtot, fumiah to Uie ooQactar or to the peraoa by wbatavar aama ot ofloa diarped with tha oeUaottea ot aaoh taxais and auafc.ttottmtoa, ar other paraon. ahall within auOh tlma apply (or a traaaarlpt of all aotloea aa died aad aaoh aaoh ool- leotor or othar paraon. wtthta Baa dapa •ftor th* receipt o( auab tiaaaorlpt% phall mail to each peraoa or oarpoaatlon fllinp ¦uoh notlc*, at tha poat dBoa addraaa •tatad thereta, a atatamaat at tha aaaaunt o( tnxaa due oa atmh proparty aad ttta tlmea and plaoaa at whloh tha aaaw may ba paid. Ia caae aald atatdnant ahaB aat ba tucnlahad aa harate<pro<vidad. auoh par¬ aon or eerporatloa ahall net b* Itabto tar tmma tae aoUaetlaa ta aaoaaa at ana par oaatum aad la all eaaaa wbar% by tlw MQiPitana adaay
W^^l^^^^^3*SBBe?^^^^
ooUootor shall make tho same entries cn ' thte chapter, and tha procayswoat of
the corresponding copy or stub as are re¬ quired to be mado on th« receipt Buoh j lioQk ¦ball bo subject to public inspection ¦, and stiall be Aled by the ooliecior with his j rdum, tosether with tho aBso;,siiient-roIl | In tho office of the county treasurer, or i such offlcer or board to wlilch such col- I lector makes hto return. I
I 43, Section seventy-one ef such chap- I ter ts hereby amended to read as followa:
f n, CoUecL^n of tUJ"is; aala of person- | ol property. After tho txplratten of no- i tics period thirty days, aa provided ta | sedion dxty-nlne of tlUs chaptor, the col- ! lector stwU call, at teost onco, on every l peraoa taxed upon suob roll whose taxes I ar* unpaid, ax hte usual placo of red- I deno*. If hs to an actual Inhabitant of suoh tax district and demand payment { of th* toxea charged to liim on hts prop¬ erty. If the owner of a parcel or portion of real property Is a resident of tho tax
proper collector's returns and (ha axam- tnatione and procurement of mattars and facts as ho may deem necaseery to maho a valid tax sale hereunder, tjut ouch ex¬ pense stwll not exceed the amount af th* flv* per oentum added a* aforesaid.
) 48. Secdoa clghty-flve of suoh chapter, as amended "by chapter tta?** hundred aad thirty-two of the laws ef Blnet«an hun¬ dred and ten, to hereby amet>dod to read as follows:
I SS, Extension of time f*r ooBeetlon. The oounty treasurer, upon application of the supervisor of any town or oommon ooimcll of any dty ta hta county, may extend the time for eoitedSon of taxea remalnlns unpaid to a day not later ttwa April Arst followlns, ta caoa tha ooUeotor Bhall pay over all moneys oelleoted by him, and rsnerw hto boad ta a penalty twice the amoimt of tho taxMi remalnlns uncollected, •ppvo'ved by ttw proper offlcar
district ta which snch paroel or portion i upon AIti« the eame, aa the oristaal bead of real property is asseased, and hte iwine
to correctly entered on tho asecasment- rolt he shall be personally liable for the tax aasessed against such parcel or por¬ tion of real property. If any person shall negleot or refuse to pay any tax imposed on him, the eolledor ehall levy upon any peraonal property in tlie county belonglns to or In tha poasesslon of any person who ought to pay the tax. and eauss tho aamo to be Bold at publio auction for the pay¬ ment of such tax. and ths fees and ex¬ penses of collection; and no claim of prop¬ erty to bo made thereto by any othor per¬ son shall be available to prevent sucb sale. PublLo notice of the time and place of sale of the property to be sold shall be given by posttag the same in at least three publte places ta tbe tax diatrlct wbere the aale te to be made, at laaat six days previous thereto. If tho proceeds of suoh sale ahall bo moro than the amoant of auch tax, tho fees of the oolloction and the expeaaes of tbe sale, tho aurplus shall Im paild to tlie paraon against whom the tax was assessed. If any other person shall dalm the surplus, on the ground tlwt the property sold belonged to him. and •uch claim be admitted by the par¬ son for tbe payment of whose tax tbe sate was made, such surplus shall bo paid to sucb other person. If such ctalm be contested by tho person for tho pay¬ ment of whose tax the property was sold, such surplus shall be paid over by the ooUector to the aupervtoor of the town, whe shall retain the same until the rights of the parties thereto shall be determined by due course of law, or by agreenwnt la arrttlns made by thom and flled with the supervtoor. Tho collector upon psy- ment of tbe taxes shall stato ta the col- umn of tho tax-roll pro-rided therefor, ttw dato of such payment and stiall -write tite namo after such date.
I 44. Section seventy-six ef snob chap¬ tar !• hereby amended to read aa follows:
I 76. CoUection of unpaid taxes on debts •wins to nonresidents of the United States. If It shall appear by the return of any collector that a tax imposed upon a debt otrtas to a person redding out of the Xlhlted States r^taain^ unpaid, the oounty treawurer shall, after the exjitratloa ut twenty days from such return, Ibsuo hte wairmnt to the sherift of any oounty ta thto state where any debtor of any such nonreddent creditor may reddo. oora- mandtas him to molta of tb* real and per- sonaJ property of such nonresident th* •mount of such tax, to be apecifled In a sobsdulo annexed to the warrant, with his fees and the sum of on^ dollar for the ezpenee of tesulng auch warrant and to return th« -warrant to tho treasurer issu- tap the aame. and to pay over to him the money whicb shall be collected by virtue thereof, except the sheriff's fees, by a day therein to bo specifled withta sixty days from the date thereof. The taxes upon several dehta owins to a nonreddent shall bs tacluded in ons wozrant The taxea upon several debta owtas to dtftorent non¬ residents tnay tw tacluded lu tho same warrant and tlw shdt-lflf shall bo Olrooted to Isvy the sum specifled ta tho aohedule annexed, upon the real and personal pixip¬ erty of tho nonrosidonte, respoctlvely, op- posito to whoso nomos, respectively, aucb sums shall be written, with flfty ceuts for the expenses of tho warrant Sueh war¬ rant shall be a Ilen upoa and sbell bind Uw r^ol and personal property ef the nonreeidenta sssinst whom Issued from tho time en actual levy shall bo made upon any property by virtu* thereof, and tbe eheriff t« whom th* -warrant shall be dlrsctad •haU psocead upon th* same, In all reepeoto, with like otteot snd ta ths same manaar, s* preaerib«d by law ia re- spoot to •xeontian asatad property ie^ued upon judps^aat rsadaned in the supreme court aad •hall be eatitled to the same tame tor lite ¦ervice^ ia •xeoutlns ths •aaw, to be ooUocted ta tha same mannor,
I IB- Section seventy-seven of snch chap¬ tar te hereby amended to read as follows:
I 17, Return of warrant for collection of taxes on delrta owlns to uobroaldente: nsslect to make ratuni. If any sheriff shall nesleot to rstotA any such warrant •a dlrooted thaMto. or to pity over any money collected I^y Idm in pureuanco thereof, he ab«U ba prPeaeded ssalnst In the aupreme oenrt bp atlaOhweot ia tho same manaer. aad wBB hka effect aa for a almllar iwslsct ta astareaae to an exe- outlQA issued oiU iit tha anpreme court in a almlter aoUon. and tbe proceedinga therda shall be taa aam* ta aH raapecte. If any auch warvanbahaU boxettmwd un- aattefled, wholly or parOy, the county treasurer may ototata an order from a Judsa of the supramaaaoat ot the dtetrlct or a eounty ladsa at th* county, ot such treaaurer taputas Bm waaaant requir lag such nonreatPeot ar any peiaon having property ot auch noaraaideat or tndebted to him. to ikppear and answer ooncssning th^ property ot anCb aonresMsnt Ths some remsdlee aod procaedtasa may he twd tn the noma oCaaoh county treawurer or oomptrollar batoaa the offlcer srantins auoh order, and wtBs a like effect aa are provided b/ tew te ptwceedinsa asataat a Judsment dabtor aapptamentary to axeoa- tlen apalast hino^ iwtiwned wheOy ar ta part lawaftaded. Rta aap«naaa ot a oaaa¬ ty traaauaar. aad aoA oceipenaation aa tha board af anpardaoaa map aUaw hbn for hta oanrta^^ aadar (Ms aaottoa. aad far r^^Tp and (raaaadMtap to tlw aa- iipiciia at'lha aaPawil tawaaodlfci«aanty an abatraet ar ocvy ot tba atatanmato of tba apaila at auiiisaPlaiir eaadltera, aliall ba a eoaety ohaipa. '
I tt. SPOtlaa aaaaoty-ataaot each dtop- tar fc hiaafcr aaaatidiit to read aa BBtawa:*,
f It. MttBal||t at to WW «a past ot Bpop- - Tiwjtal|WV^.dfciit reoefvb tha tax aa oa past of any |aad cbarpad wtth taxaa, pli
taxaaaU Bndiii aa
eatlon atwaaEjairt, and la case the Ux op tha ramannar theraof ahan ramaln unpaid tba aoUaotor abaU aatar auch apao- ttoattoa on hla latura to the oounty treaa- atar, ofcatty ttwwttc the part on which
Is required to be filed, aad deNverias certifled copy tlwreof to ouch traaaorer. Collectora and reoelvera of taxea who havo Aled a tiopd aa required tiy Matnte, shail not be reqdrsd to renew thatr bonds. This section shall not affect amy spectel law relatlns to the extandon of time tor the collodion of taxes, nor be construed to extend the time (or ttw pay¬ ment of thu Slate tax by the oounty treasurer, as required by thto chaptor,
I 41. Section elKhty-sIx of such cliaptsr te hereby amended to rmmi ma followa:
1 8S. Appotatmont of collector ta caae of vacancy. If a penaon chosen to the offlco of coUsdor of a town shall refaae to serve or be disabled from entering apon or completing tho duties of his otBco from ony cause, tbo town board shall fortti- wlth appoint a collector for Ui* remata- dor of the year, who sliall siv* tba aanw undertaidns, bo subject to the same du-
be neoeaaary or propar to aid them te malitas aaoeeaesenta. Asaaaaors shall com¬ ply with aaoh instruottaaa and thdr cont- pbaaee iswr ba eaforced by the oommto- otao. I niird. btah* OQoh reosMrabl* rulaa and j resulatiOBa^ not Incondstent wHh law, I aa may be necwmai-y for th* exercise of I Its powers and tho parfiuiiusLiu-o of tto dn- I tie^ aader thta ohapteiv •nd preaoribe tha { fomk at btaakau iapait% aoaeasinent rolls, ; and othor laaurda lata tins to tb* ¦sseaa- mant ot propasty car ta«attao, and famtah fBoh foraw to aaaaaaora and *ther ofS- oanra at the e-tpaasw et the state. Local assessers shall foOow tbe forma oo pre- scrtbed and ttw eeouniadon atiall enforoa their uaa
Feurtti. Oa aad after Apm flfteonlh, ntaeteen hundrad and flftaan, oasess, de¬ termine, re-vlae, readjud and Impose tha corporation taxee ander artlcte nine of this oh apter,
Ftfth. Aa provided ta artici* two of this etiapter fix and dotarmtae th* full value of special franctdaea and aquafls* the sam* -with otlwr real property ta ttw town, dty or -vtnasa ta whMb tha apedai fraa- ehtsaa av* dtuated.
Blxth. Admtalator, Bopa I'tea end aa- torom Oia tax wt mortpasea «e provided ta artide daven ef thte chapter.
Saventh. Take teetlmony aad proofs, imder oath, ¦with i ¦fasaum to amy mattM- wltbta tb* Un* ef tte ofltolal duty. Auy awntber ef oaoh oommtostoo may Iw de^- tsaated fer that porpoea
EilShtlL Reqnir* from ad etato and Io¬ eal effleera suoh taformatlon as may be neoeaaary far tlw proper dlacharg* of Ito dnttea
Ntath. Hold nw«ttnsa at an efDc* to be •oslsaed It ta oae of tbe date tralldlnga at Albany, at onch tlmsa as msy be flxed by tb* poeddent or a majority of tho com¬ mtsdon or by adjcummeat thereof, or at such otber pteces aa it may deolgnat*.
Tenth. Compile and pobtteh stattettaa relatlns to date and looal taxation oad asaeesmesito tlierefor.
Eleveath. Have generad aauMrriston ef ttw assssBiiient of prapsrty for taxation ttrronghout the atotev make tavestlgatlons thereof and of the general ayatam of date taxation from time to tlma
Twdfth. To taqulro Into tho provisions of the laws of ether statea and Jurisdic¬ tions; to confor -with tax oommlBslonors of otiwr dates refurdtas tlw most effec-
tles and pftnaltloe and have lbs aame __
power, and compensation aa th* coa*ctor i '^^''^ ^^tabirm^ods of "sii^^wt
In whooe plaoe Iw wa* appotatod. The ' ^
Buporvloor of the town ahall forthwith
and taxaMon, and partloolariy regarding (be bed methoda of reoditas all property
distrid to whdly or partly located, (br an order directed to tbs assoesors o( OBCti tox distrid. requlrins such asaoaaora to ' Btiow eauae at a titne and place spedfled theaala, why such afseasment-roll ahould I not ba oorreded. Such order shaM be re- ' tumabte befsT* the Juatkw tssulns it, ea , a day not teter than ten days from tb* data of tbe Issue thereof. If tt shall ap¬ pear upoa tha return day of euch order that Btich asgessiurut-ToU ehall not havs twen prepared aa>d oompteted tn aecord- '. onee with th* provldons of thto diapt*r, •uoh JuEtlco aettas sortunarlly may by , ordor dtroct such a«»rr«ora to correct such I taequolltlea. Irregularities, emlseion* and undervaluations, tnd ta hla discretion, : may caned such roll aad direct that a new asscsemsnt-roll for such tax district lie made by sucb assessors, and shall Itx and determine the date on wlilch such now ao- sessment-rDll shall bo completed, tlw date on wtiich application for review of the ! ncw assesiiment stiajl bo heard, and ttw data on which tho roil shaJl Im flled and I delivered to tho supervisors or other law¬ ful authority,
Ndlce of such boarins for lovtaw ahoIl Iw glv^ one weok ta advance ta the eigp* manner as tbe notice of the flrst comple¬ tion of tho assessment-roll so cancelled. : After ths determination of complaints tbe assessors ahsll attach a certlflcat* to tbe now asBOssmeail^-EoIl that such roll hoa Iwen completed to conformity -with the provisions of tlw order of ths Juottce and ' auoh roll shall tie tbo aeaoasment-roll of I sach tax district In place of the aoseao- i ment-roll cancelled by order of ouch Juo- I tlce. If such new asaesnment-roll cannot I be completed In time to toko the place cf I the original oSBesament-roU ta auch dls- , trict for tbo levy and collect lon of taxes ! for tbo current year, said taxes shal b* ', levied and cdlected upon tlie baste af tha ortirlnal aBsessrnont-roil and w-h«n th* n*w I assessment-iMll li completed the Inequall- I ilea In tho taxes levied on tho tiaals of the original oaseEsmcnt-roU shall be rem- ! edlcd End compensated In tlio levy and I collection of ttixcs In such dlstriot for the ' year next foIlo-wIng ths completion of the i new asseaRment-roU by crodilins the taxes levied ta excess of what thoy would have I beon had tho reaesesament been mado In time, or charging In addition ttw diflor- ence between ths amounts levied on the I bads of tho original aBse.=ismeQt-ron and I the amounta which would have been tev- I ted on the basis of tho now asBessment- i roll, as tho case may be. I In dtlcs the mayor or a borough prea¬ ldent and In towns a supervisor and In
boToush shail ba
of awA nhsptoi, aa added by ahapter thats bundfad aad •evanteea mt the lawa ot attwtoan Iraadiad and Blfe^wi, to haraby amended to aeaid as (allaaat
tm-m. Mrtbad «t aanytnp aat aaaa- mtoslon*a o^pialtaatfca. Xt ioatton by tho be oanqiletad ta ttaw to take tha ptaoe ot tbe erislnal eqsaltoatlan by the board af •upervtaora. er othar lawtul aotbarlty, tha oommtealon •ball ddwiiiliM tha ana^aat of 010*0 uKl ooua^ taxaa paid «r papabta by aay to-wn. dty er baanugh ta thaoean- ty nadar ttw estphml •aiwtlaall^ti. ta aa- omaa mt ee imma than (hat whlob aaoh town, etty or boaaoph wouM baaa paSd imder th* aqiwltaattoa as owda by tha commbnlen. Any orreae eo dabarotonod •hall b* eofaeiactad with Inter^d, and aay defldaner ebaU ba added. wMh a prapan- tioDete paa^ of aneh lataaert aAsaaasm^ from ar to Bw •awdat mt eeaatty aad ¦tato taxaa ehaapsd ta tho a art ¦untoad tap yaar to eaoh audi basa^ etty aa ha^, ongli.
I 6t Paotloa OIW hunarai ant aeeaatr- dgbt of aacb obaptar, aa amaadad by chapter Cha^a hnadmd aad aav«naaen et ttw tewa et ntudiaa hmidrad and ACtosa, te borsby amiidsd to raaid aa taOaaNa
I ITS. Coato sa sppaaL Tba taa aaaa- mission ahafl oartlfy Pba aaaaswabto •»• pens* an every eppeal fsaaa aa aqnatlaa- tlen by tiw oooaCir or ether ttw anm at two Bhoaaaaad daHaaa tar
glvo notice of such appointment »« the | ^^ *voldtag confllcte and duplication of \ '''Utaires tha president or a trustee may
fc waraon payiap auoh ¦mm partleular apeotfl-
county treasurer. Buch appoinlment ohall not exonerat* tha tormer oolleotar or bis I siiratiae from any Uabillty Incurred by j htm or ttwm. If a warrant aball have i been isaued by the board of Bopervlsera bdere ttw appotatmont of a ooUeotor to flll a vacancy or before the appotatmont of a collector under this aeetion, tbo oris¬ inal warrant K obtdnabla^ ahall be de¬ livered to ths collactor ao appointod and shall give him the same power* as If oris- Inally tesuod to tlim. If auoh wan-ant te not olrtainabla, a now one ahail be iaaued by the ohairman and derk of the board of snperviaora of the county, dlroeted to tha ooUector sppdnted. with th* aamo force and effect as If orUitaally tosuod to him. Upon any such appotatmont the supervteor of the town, if Iw atiaU deem it neoessary, may extend tbe ttm* hmi ted for the collection of taxes, for a period not exceodlng thirty days, and forthwith glvo notlco of such extendon to ttw coun¬ ty traaeurer.
9 50, Section dshty-dsht-a of sncb chap¬ ter, as added by chapter six bundred and sixty-six of the laws of ntaotaen btmdred and thli-teeo, te hereby aawnded to raad OS followa:
I M-a. Reassessment at taxea levied an Imperfectly described reail property. The counly troasurer of any ooimty trom which accounts of unpaid taxes are not returned to the comptroller disJl szamtae tho accoimta of arreara of taxes received trom the collector ef esLch tax dtotrid and shall reject all taxes diarged on raal prop¬ erty deemed to bo so tmparfeotly describ¬ ed or erroneously assessed, ta tona or oub- stanoe, that tho coUection Of tho same by the sole of such real proparty cannot be enforced, and ehall, on or bdore May flrst deliver a transcript theraof to tha supervisor of the tax dtetrtct ta wlilch the real property on which taxes ha-ve bean so rejected shall Im located. Suoh super¬ viaor shall, if in hto power, within thirty days thereafter, eaus* an acourato de¬ scription of BUoh rsal proparty to be nwde and rdurned to such treasurer, with the correot amount of taxaa theraan, aaoh ktad at tax belns dated separately, and if necesaary, he may oanoa a oorvey and map of any of suoh real trroperty to be raado, and tlw expense of auoh survey and mop on or for eaoh lot or pared shall be returned to such treasurer and be a legal charse upon such real property and be collected -with tha taxes thereon. A atate- msnt of the taxes on real property to aach tax dlstrtot remalnlns oo rojeotad on the Ard day ef July, inoiudlns the amount of taxe^ fee* and intereat ttwreon. •ban be forwarded by the treaaurer te th* i^iper- vtoor of the tax district ta whloh auah real property wee asoeesed, and such au- pervlaer di&ll, prior to tbe flrst day af tho annual meetidir of the board ef on- porvteora In suoh oounty, add ta tho a»- sessmoDt-roll of tho tax district in which th* real property is situated, (or the th*n current year, an accurate description of Buoh roal property, tho correct amount of taxes thoroon, tho tax of eagh year and ktad of tax separately, stating that it Is a reaaseBsm.enl, and charge th* sam* there¬ with. The board of supervtoors stiall di¬ rect the oolloction of such taxes so added to tho assossraent-roll, and they shall tw considered tbe taxes ef the yoar ta which tha dosoription shall be perfected. If suoh tax bo not levied upcti such real property aa herein requirad. the lioard of eupei^ visors shall cause the same with Intoreat thereon at tha rate of ten par cntom per annum, to be levied upon the tax dtetrlct in which originally asoeesed and collected with the other taxes of the same year,
9 El, Section elghty-titae of Buoh chap¬ ter, as amendod by chapter six hundred and slxty-dxtof tho laws of nindeen bun¬ ded and thtneon, to hereby amended to read as follows:
I 19. Unpaid taxes on real property to Im reassessed. 'Wbea the tax on aivy real praporty U returned aa unpaid and oo re¬ mains, th* oounty treasurer stwll, aniens suoh tax sbdl tiave been rejected aa pro¬ vided by aoctten alghtyi>-dKht-«, Immedi¬ ately ddtvor a transorlpt thereof to the aupervlsor of the tax dtetrlct ta whloh such tax was aeseseed. Sueh aupervteor shall, if ta hte power, ¦wtthln thirty days thareeftar, csiuo an aocurate description of such resl property to be mado and re- tomed to said treasurer, with the correct amount of tax** thereon, each kind ot tax bdns etated eeparatdy, oad if niiuiaai-y. he may cause a survey and mop of any of said real property to be mad*, and the axpanaa nf anch survey and map en or tar eaoh lot cr pa*c«l ohall be retnrtwd to •aid traaaurar, and be a legal charse apon ¦uch real profimrty and be coUedad with, the taxaa thereon. Tbe amount of aaoh! tax ahaR bear tatarest »t tbe rato ot taB| per oantwn per annum from tha iUat day, at rabnwry uatS paid, or untQ tha at,
tauta:tlon of tbe samo'property, and to rec¬ ommend to tba teslslaturo such measures •s wljl brtag about tmlformlty ef mdh- ods of aosessmeat and harmony and co¬ operation between tho different otatee aad Jurisdlctkma'ta matters of taxation.
Thirteenth. Perform the othor powera and dtjtbw conferred upon tt by tew.
Feurtoenth. Prepare an annual report te the leglBtature and recommend mch changes or amendments to the tax tews sa it may deem advisabie.
9 64. Section one hundred and seventy- one-a of such chapter, as added by chap¬ ter three hundred and soventeen of tho laws of nineteen hundred and flfteea, is horoby amended to read as fdlowa:
9 171-a. Administer oaths and compel testimony. The membera of the tax com- misdon. thdr depntlee, •eordory or other offlcer er *mploy** dnly designated and authorized by the ooromisslon for that purpose shall have power to sdminiiiter oatha and taka offldavlta in rstetlan to any mattor or proceeding In the exorcise of the powera or dutlea of ths commle- slon under this articls. Tho oommiodon shall twve power to subpoena and require tbe attendance of ¦wltaeasea and ths pro¬ duction ef books, papers and docnmente pertinent to ths Investlgatlona and in¬ qulriea ¦which It is authorized to conduct, and to examine thom In relation to any matter whloh it haa power to InveBti¬ gate and to lasuo coramlsslona for the ex- amtaatten of wlti>esses who ars out of tha state or unable to attend before the tax commission or excused from attendance,
A Justice of the supremo court either in eourt or at chambers shall liavo power aummarUy to enforce by proper proceed¬ ings tho attendanc* and testimony of wit¬ nesses and the production and examina¬ tion of books, papers snd documents call¬ ed for by tho commlsdon's subpoenas.
Any peraon wtio shall testify falsely In any material matter pendtag before the commission shall be sullty of and punish¬ able for perjury.
The eSicers who Berv* th* oommtedon'a sommons or subxtoenaa and witnessoa at- tendlns ta respons* thcrdo shall be en¬ titled to th* sam* fea* oa ar* allorwed to ufncers and wttnoe^ee ta otvil ooaes In courta of secord,
I K. Section one hundrod aad eeventy* one-b of suoh etiapter, •• added by chap¬ ter tiire* hundred and eoventeen ef tha law^ of nineteen hundred and fifteen. Is hereby amended te read as followa:
I 171-b. Conferonco of looal •oseoeora Tlw oommtesion may requed tho toed ss- •••aora of overy tax distrid ta the stato to msd irtth th« eommiseion once ta two yeara upon a day and at a plac^ desig¬ nated, for the puriwee of oonetdartas mat¬ ter* ralattos to taxattcn. ¦ecurtas more untformlty of valuation thrauphout the atato, aad dtooaastas and formolatinr do- oiraMe etmnpsa In the taws rdactag to taxation M>d method of aaseesment The trsvaUns and dJier necessary oxponae-i Incurrsd by tho looal asseeacors ta attend¬ ing sach nwetlns aball be a charge against the county within which the distrid which tbey represent to located. In oountleB wholly wlthtn • dty such expenaea shall bs a ctiarse esdnst said city.
I K. Bectlon one hundred and oaveaty- two of such chaptor, as amsnded by chnp¬ ter three hundred and aeventeen of Oie laws of nineteen hundred and fifteen. Is hereby amended to read oa foUowa:
I 171 Oflicial seal. Ttw atote tax oom- mlaston shall have and uae an official seal: and tho records, ita prooandtags and cop- iee of all papara and documante In tU poaaesdan and custody may b* authenti¬ cated in the usual form, under euch uesl and ttie signaturo of any ono of the V-'x Qotnmlsalonors, deputy commissioners or the secfotory, and shall be rocdved tn evldeoco ta the same manner and i^fth lilw eSecto aa deeds regularly acknowladK- ed or jiro-ven.
{ 67. Sedion on,e hundred and seventy- three of ouch chapter, ^ amended by chaptor otw hundrad and twenty of tlw lain at ntaeteen handred and deven and chapter three hundred and seventoen of tho lawa of nlnete*p bundred and flfteen, ta hereby amendad to read aa follows:
I ITS, Oflldal vlaito to county. The tax commisataa Bhall oause an oflicial vi^ilt to be made ta avmry county ta tho state st least onaa ta ateo ymmrm, and Inquire tato th* nwttwid^ of aasessnient atid tax¬ ation, and aaowtafe vhatber the asseas- or* faithfully discharge ttwlr duties and particularly aa to their compllonoe witb the provlatona ot tbte chapter reqtUrlns tbe oeaaaaaiant of all proparty not exempt from ef-wmeinm stlte (uU voluo. The mem- tka board of ¦tipervlsors of the aad tba awaaaora of the dUea, Id ^Itapaa wKbiXk tha cooaty ahaU tha plaea or plaoaa wtthta tlw
Jb-
apply to tho tax comnilssion on behajf of the tax district which he wholly or In part represents, for a hearing and deter¬ mination of the question of inequalities ta the •flsosam'-nt of property as between ¦ach tax district and other tax districts ta the county or in a city whoro eaid city comprtBos moro than ono county. After such application a bearing Bbtill bo held and upon a determln.itlon that sufAclont taequallties exist therefor, tbo commlsalon •hall apply to a Justice of tho supremo court as In this section provided, for tho correction of tho Bssessment-roll of the tax district, or tax districts complained of. For the purposes of this section an Incorporated villas* shall b* deemed a tax dtetrtct
I B9, Section on* hundred and seventy- four of such chapter, as amended by chap¬ ter thres hundrod and seventeen of the laws of nlneteea hundred uml f.rtees^ to hereby amended to read as fol'ows:
I 171 Stats board of equalization; pow¬ ers and duties. Tiis commissioners of th* laud oinco and tb* mecibois of th* tax commission ¦ shall constitute ths stats board of eaup'lratloi^ Th* Btate board of •qualteatlon ehall meet ta th* city of Al- twny on tbe first Ttiesday ta September In eaoh year, for tho purpose of exsjnta- Ing and rovlshig.tho valuations of real and personal property of th* several coun¬ ties as retuniei to tlio stato taoc commis¬ sion, and Ei-.iiU in accordanc* with the rules of equalization Bet forth ta section fifty ot this chapter so far aa appilcable tx tho aggrecrata amount of aiaaeiuimant I 1- each county, upyi which th* oomp- IroUer shall ccmputa the stats tax. In so r.xing Bucli aggregate oinoun: of assess¬ ment for a county the atalo board of
for aU athar
jMoaabdon aa
phor. If aaoh oppoW to twt aitatelB^d. th*
coste and qxpaaaaa fcasaot am assltflsil
shall b* a dwrps apan tha
or diatricto taktap aaah appaal man
be levtod tbereoa by tha baaad ot
vteora If tlw appeal to
amount of ¦aOh ooata aa
oertlfled ahaU be lasted by Bw boaad af
¦upervioora npqa, and aaUaoted fr<ea^ tha
county ta th^ •aaaaataaat aad oaltaotton
of taxaa for tlw uiiii—t yaa«v ariapt th*
tax distrid
ped to Boatalnad, It
paote by moaa tbaa ana tax dtatrtot ta
tb^ aoamty, aanw ot aTd^ asa aaatolnad
and mamm dl»iiiliail, tha eoiiiiaiiiatoii bboll
d*dd^ what posttan ot ¦aeh oeete and
ezpeuoea ahall b* bora* by any tax dtetriot
whoso a4>peai to dtandaaed. 'Wliere no
tieaxlns to bad oa aa sppsal the ooata
and exp«n*ea shall ba ta the dtecretlon of
the tax oommtastoa but ta ne event dxaU
•xceed tb* aawonto paaaiauaty eet forth
ta thte a*etl*a.
I 18. Sectton tw* faandrad and flfty of such ctiaptor to hereby anwnded to read a* follows:
I BO. Defbdtlona The terw "raal prep- erty~ aa ooed ta thte arttdew ta addition to the deflnltlon thereof oontidnad ta aeo- tfcm two of thte obaptar, tnctadea avary- thlas a oonveyanee er mortsaisa ot -which con be re^rded as a opnveyance or awrt- gage of real property wder the lairs of tlw atote. Tho term "mort^s*^ •• oaed ta tbte oTtiote Includea *v*ry mortsap* *r deed of trust which linpoae* a Itan *a or offecto tlw title to reaU property, notwtth- standtas that suoh proparty may fonn a I'art of tb* •ecurtty tor ttw debt er dabto rocurad tb*reby, H)x*ontory ooatracte for lb* aaUo of real property aader 'Which th* vend** ha* or ia entltlad to poaieaaloo BhoU Iw d**m*d to b* mortsapaa for th* purpo*** et thla arttda aad afaaU ba taa*- ble at ttw amouat aapsdd ea aaob eon- trods. A eontraet er asreeineut by wliSah th* tadebtednea^ aagarad by any mart- gage is increaaed er added to, sfasa b« deemed a mortgasa at read piopetity tor tho purpos* of thto atttal*^ •nd dwD bm Uxabl* as •uoh apoa (tw aiaaant at aaoh Increase or addUtasL
9 ts. Bactlon tara haadrsd aad flttywaa* of sncb abaptar to hsibbif aiiasidud to taat as follo-wai
9 Sl. Exemption fnora laaal taxation. All mortgages of real property dtoated within tbe state whldi are taxed .by thto article and the detits ccnd tlw obTsadcns which they asciire, tosettior With the pa¬ per writings evidendos tha nm< ahail be exetsPt from other txxaum 'by ths state, counties, cides, tawno, vUtapee, school dlHtrlcts and other local aubdt-vl- Bions of ttio state, except that auCh mort-
bp tha morb- ot a ootitraMit ebUsatlon atbor thaa the payment <»f a •peolflo onm ot monap and Baa awximum atnount oooiaad or which by any eon- tlnaenoy may ba aacnred by the mortsaga to aat axpreaaed thereta,, oaoh nMrtsa.(e •ban ba taxable undar ¦•etioa two buj>- dtod aad flfty-thrae ef ttaa ehpptor apoa tbe valae of tha prapar4y aowsred by tha Bwatsaso. wtddt ahan ba doPtnalDad by tha reoosdlnp aflloer to -srtwm aarh awrt- sasa to preaented (Or reeo id. aadsaa at tba tlaw of pre^aitlnp aach morlwua dar rea* ard the owner diiassf ahall Ota wtth tha raeoadtas offloer a awoca stsitanBeat ot tba maximum amoant aaoured er -which ondar aay contiaponcy amy be eaeaiiad by tb* martsasa If aueh maxknnm amount to •xpra^^od ta tbm mortxaao or ta a sworn datoment filed e* r«t]ulred by ttiis seo tlon. auoh aiaiounc •ball tw ttw -foasia ior aaoBodns th^ tax tmiKaod' by ttite orticla A ototaaseat flted by Uw eoraar of a mort- Saaa puaaeant to ttate aactlon ^all there¬ at aU tlmoo b* bindtns upon nnd ¦oob owrwor. th* hclU- ara at any lionda or obllsaUon^ aecured by •aoh mortsase and ell porsoae claira- lap thiaash the mertsasee any tatctrst In Uw asm ts apa or ttw oortgaced premliiea. If (he nw-rlTTWim anaamt aacnred or -u'hivh biy aay aantJasaacy may be aecured by the Bwrtfaa* to art axpreaaed tn the mnitpap* or fc a atsera atataawnt aa uii- thortoad bp -thta •iKla^ the reoordtag oBl- oor at (ha (taoa aaah n»^aUi>s» to offered tar asaeod aaay a*mdra tlw mortsasor or ¦tattvwPa to fbratah him with proofs aa to •nab (aato aa ba flaaia aianawiy for at oaaopsttta^^ba vahw •^ttw by t»a as oats BBS aad, aaah sasafc WwB tasfcttaaa athdaat ot. Wpcabal mt tha aalaa df ttw property; aadaby at laaat taaa aompaCsD^ didntor-l •aa*d iimaias aad Ptadl b* laiaa id la hto ofllo*. Bta diitisiBdwttaii aiW eoplea 1 et (be pteatb aa to Cw baato tar aomput- - tas.th* tax^aa-aadi mortaasa ofaaB'h* fo^- ' ' to and aabjoet to laatow by fb*
equalization Bhall not Includo tJio shares tag* shall nd bo exempt from th* taxes of stock of banka or bankln.s aasociatlona I Impoaed by sections twenty-four, one hna¬ dred and elshty-seveo. on* bundred aad eighty-eight oae h-undred and alshty-wtea and article taa of thte chaptor.
I 97, Section two hundred and flfty-(h»«a of Bucti chapter to horet>y smended to read •• tollowa:
I sa. Recordtas tax. A tax mt Bfty cent^ for each one hundred doltera auid eacb remalnlns major fraction tbareof ot prindpal debt or obltga-tion which la.
asflosaed p'orauant to artlclo two of this thapter. The board may tacroase or di¬ minish tho aggregate valuations of real property In any county by adding or do- ilucUng smh hum as In Ita opinion m.ay be Just anf! -nece.ssary to produce a Just r«- luUon bctw(5,»i the valuations of re,al property in the state. But it shall, in no tnstance, reduca tha aggregate valuations of nil tho counties below the aggregate
i-akiatlons thereof oa bo ri>turned. The I undor any contlnsency may be aectaad at
comptroller shall immediately ascertain from thla ast-esument a copy of which sliall be transmitted to him, the propor¬ tion of Btate tax eacti c<juiily shall pay, and mall a RlatemeHt of tho amount to tho county clerk, and to tho chairman and clerk of the boaird of supervisors of oach county.
I 10. Section one hundrod and seventy- five of such chapter, as smcndod by chap¬ ter three hundred -and Heventeen of tha tews of nineteen hundred and flfteen, te hereby akmeoded to read aa foUowa:
I 175, Appeals from equalization by tioard of supervisors. Tlio mayor of a city In behalf of said city, a borough
the date of tho exeoution theceof I any time thereafter by a mortpas* oa I real property situated -withta tbe •tato { recorded on or aft^r the flsat day ot tely, I ninetoen tnindrod and atx, to hereby Im- j posed on eaoh •ueb mortpas*, and ahall i be oon*ded and patd aa provided ia thto I articla If tho prlnctpal debt er ohlls*- I UoQ^ which to or by aay oontlnsaaoy map I be s*«ur*d by Bocb mortsap* saoorded ea or after ths flrrt Asy of Jaly, nlniwt»taa bunilred and eeivaa, te leaa thaa tm* faun- ' drad dollara, a tax of flfty ooata to h*ral>y ! Impoaed on •ucb awrtssgi. aad •haQ tw I coUected and paid aa prrddad ta (hta ! artlcU.
preddent ta behalf of his borough any i j •*• Bectloa twa boadrad
at nioh chaptor te
supervisor tn behalf of a city or town whi'jh he wholly or in part represents, may app*il to tho lax comm..ssion, from any act or decision of tlie besi-d of super¬ visors, in tlw equalization of afuessments and tho correction ot, tfrt asaesamont- rolto. If auch appeal la^mugL,. i;i bchaif of a toTvji, a majority of the tovvn boa,rd of such town. If la bebaJf of a city, a ma¬ jority of the common council o* board of estimate of a-jch city, siiali first conaent to and opprove the bringing of riuch ap- IJoal. Such appeal shall Ke brougtit with¬ in ten days oitor the delivery of tho as¬ sessment-roll to the coliuctor by flliug In t.he office of the county clerk a notice tjiereof, with such consent tsndorsad thero- nn or annexed tl-,srcto, together with Uio afndivit of tlia mayor or supervisor »o appealing, thut ta his opinion injustice baa been dono to euch city or town by the act or decision from wlilch the appeal :s taken; uid also wiibin such time, by servias pervonaliy or by mdl, a dupUcats or copy of such notice, consent and affi¬ davit on the chairman or clerk et tlw board of supervisors, and by maiUns such a eopy or duplicate lo ths tax corcmiasloii. SecUoa one himdred snd •aventy-
I «1. £ six-a of
such ehapter, as added by chap- I ter tbres hundred aud sovsntaen of tbe tewa of nineteen hundred and flftaan, to hereby amended to read oa follows
I 17S-a. Commlsaior.'B to-vtew ot aqoaV Isatlon by l-oard of supervtoora. Tha tax commission shall tiave power on compltdnt to revtew the equaUsaxlon fixed by th^ board of supervtiors of any county or other tewfully constituted authority. Du« notioe ot th* hsarias on such revtew ahdl be slvon t>y tho oommtodoa to tba olork of th* board of •upervteor* ot tha oenaty, wboM duty It diall Im to tranamit a oqiiy of •uch nottoe to Uie taayor of dtlee In •uoh oounty and to •ach •upervisor of ttw oounty. In th^ city of New Tork •uoh notloe •hall be glvan to tb* aaoaatary ot the 'ooard of taxaa and
I fi^ BaotWip ana hahdaad aad
bordiy amwidad to read •* follows:
I iSB. Supplemental mortsasaa. If aoh- •equeat to the r*oerdtas of a mortsapa oa wlilch all taxea. If any, accm*d under this article Iw** iMen paid, a supplnnont- al tastrument er mof^ape te recorded for the purpo** of correctlns or porteotlnp any recorded mortsase, or puretumt to tome provision or covenant theretn, or an additional mortgase ie recorded impoa> ins the Hen thereof upon proiMrty not originally covered by or not deaortlwd ta such r<;cord*d primary mortgasa tor th* purpos* of ••curtas th* prindpal tadebt- edneea whloh te or und*r aay oontlnsenoy may be eecured by •uch recorded primary mortsase, suoh aiddttlonai Instrumaat or moTtsaga shall not be eubjeot to taxation under tlite article, unlees tt oreaies or secures a nerw or further Indebtedneaa or obligation other than tbe pirtadpal tadcbt- ednee^ or obllsation aecnrad by or wbKb under any eonUnsaacy may b« aacurad by ttw recorded primary mortswtoila whloh oaae, a tax is Imposed aa prorddad by aao- Uon two hundred aad atty<4brat at thto clwiitar OB such n^w or turthar IpdaMad- naaa or obUsation. and ahall ba paid to th* prop«r roooidlnp ofltoar at Qm thaa aaoh batruntant or additional aaitpapa fc iw- aord*d. If at th* tltaa at taoordlnp diob taatnuwot, or addttVeaal aMrtpapa any •xamptam to olalmad asdar tbte aaottoa, thara idiaU bafllodwilh thataeordlOB odW ear aad yi wataaa la hta oBloa a ¦tatam«nl aadar aath ot tba testa oa whieh auoh elaha top aaamattaB ta baaad. Tha da- tanwtwattoa at toa ratalHup oflleor apoa tha o^iaatloa at aaaiJipBwi abafl ba ravtoa^ able by tha but inripptattnii,
llkfaettu twa bmdfad aad dftr-ttx at aaah tHapfcA «8 ammxtaH bp oba^ttP
¦ " afctf-Bra " nlaataaa fawidrad apd tBB anandad to raad m fPOawai
I M, Mortsbdw for tadaflalto or fcr aaattaeH ebllBBBppa, tt^ .
ahall tmt be rauusdad aaifl Ihaalatanwat te Sled ar tha prootoiSaaa fluaitaliad mm re- qutoed by tMa arttale.
fit. Bedtoa bwa biiiaHisd aaBnilj dahl mt aaoh obaptor. aa amsadad br abaptar Bta haatand and datr«v» of (b« taim^ ai maada^a hundrod aaad tjbli^aai^ ta basa- by amanded te read ea tottmmrat
I n. JBfEeot ef noopoyawat of txaaa Nb asortaaseot r«al piapetly •BaB'baaecora- •d by aay connty dwh «r raslataa^ unteaa^ thate ahaU bo fmt& tlw tax tujaoaed by and •¦ ta thto artleta-proaidad. Ba latot-'' sapa «t aeal property -ahlch ta oiditod to tbo taxaa Impoaed by (hto arOeto ahad ba retaaaod, dtadwrsad et pooord or aseetved ta addaswe ta any acBon ar pmoeedlns. ' aer obail any ••algn'i'snt ot ar asroa-' await axasadtns any oadi mortaasa be te- . oerded adim tlw tax** iospoaed tbeaieon . by tlito oottata otwli bav* been paid Ml pr» itd^t ta tbta artlota Mo Jadgmait or ftaal •adsr ta any aoltMi er prooaedlap obaQ ba aaado ter (ha ftmiilhiaaisa or tha' SI ltd I ail will of any nwrtpapa wtdeh to ¦ahluiX to tbe tax tmpesed by thla orthfla •r mt any debt or obtlsatton eecnred by •siy mrah mortsap^ unless tbo taxe* tm- po**d by tills artlBle stwll barve bean paid a* provided ta thto artlele; and whenever it ifladl •ppear that any mortsase haa ¦ that sny SMlvano* hsa •r a prtor advance mortgase or ea a aotpacat* tmst mortgage wtthout payawnt of (he tax tmpoeed by this artl¬ oto th*re abatl tw p«,1d ta addition te tba »"Mf*fff Of the tax a sum aqnal to on* per c*intam thareof ftrr eaob month the tax Iwiwliia onpald. which sum shall be added to the tta. anS paid ar oottooted tlwr*- -wlth.
i 71. Dec tlou two hundred and flftyHaiDO of euch chapter, as amended by chapter four htmdred and twelve of tho tews of nineteen hundred and nliw and chapter six trandrsd and slxty-flve of Uie laws of ninetoen handred and thirteen. Is lioreby stiMnded to reed as follows:
9 £t, Tmrt mortgages. In the eas* of mortgages matde by corporations In trust to secure payment of bondu or obllgutlona l,isued or to be teuaed thereafter. If tha total amount of prliiilpal IndebtedncMB Which undor any contingency may be ad¬ vanced or accrue or wlilch may liecorna secured by any ouCh mortgage whirh it subject to this article bus not been ail- vancod or ax;-cr«ed thereon <ir be'Onie hi- curod thereby before f; h no riv;i;;« Is reoondod. it may oODtain at the end then'- of a Btatement of tho amount whiili iit ths I time of the execution and dellve ly thmre. ' of has beea advanced or accrued fhen on, or wtiich Is thon secured by su ill mort¬ gage: ttwroupon tho tax payable on the recording of tho mortgago shall be com¬ puted on the baste of the amount no stat¬ ed to twv* beon ao advanced or aceruofl thereon or which te stated to be sei.'ureJ thereby, Soch stottnnert shall thereafter at all tlmea bo blnd1;,g upon and con- ctostve asalnst (be mortgngue, the bold- ero of any twnda or obll^jHUfuia aeo-rod by sucb mortsase aod all peraona claJm- tiig ttirousb Cw mortgaeee apy Interest ta ttw laertpes^ ar ta tbe mortgaged prem- toea 'Whsnarer a ftn-thor auiouut ta te ba advanoad under tho orlghial mortgnge or diall awome thereon or twoome se<^ii-od (hereby, tbe carporatton maklns such mBrtgapa Ohall pay tlw tax en Bucb •BMnint at or bef<i: " the time when such ainonnt ta to be udvancoid, aooraea or be- oeowa •eoored and abaJl. at the time ot paylns anch tax, flic 1^ the office of the recoodtns offloer where *%i:h mortsago hfw tMOn or to flrrt recorded and with tbe 104, oommtotdon a datemient verified by tha ¦eerataaty, trsoaasor or oUicr proper offl¬ car, at aatd oorporation of the amount ot prindpal bsdahtodneaa to b« oo aidviuice(\ aoondns or becomlns aecurrd, and the ocsliflcaUoa of any bond or bonds by tha trod mortcaaee ohall bo deemed an nd>- vance imder thto article, Snoh additional tax abaQ tw paid to the recording offioeH Wlwre aaoh nxartsase taw tieen or te first reoopded and anraodpt therefor shaU ba, •aidarssd tmon (ba mortsaso aiid payment: tlwsefor shadl be noted In fh* margta ot th* reoord of audi mortsase aod If i1>-' qumted a duplk-ate r*<.-elpt for sucb pf(y«, ment ahail ateo be gtron to ttie party pay>' los rtMh tax and the rrate of eoch pa-yu' meat er addlrtpnal pAymcot or such ra. odpt sham have tb* aMme force and et.' toot •• the reoord of lecdpt of (ha tait, whtah under tills article la pa-yahle at or' befoa* the rocordtag of the triorlsas«k It suoh additional tax to not paid as raqnlrod by tbia aeotion, th* traat mortgosee diall hot eertlty any bond or otlwr obllsation Isaued oa auxwunt tlwreof. Ttw corpora-! tioa fi^trtf.ir suob mortsase or the ewnap at flw paoparty whIdi seoures Uw mort-' sap* debt shaU ommsJIy wltUn thirty days after Jidy thst and until tt stiall •pptor "tbr anch atatoraent that th* awxl- ^ nana amoant of prtn>^ljviU IndetAedpeaa ssmiaia by atmh mortgnge twji been adi- vanoed, baa aoeraed or twcome eeoured' •ad lb* tkx (hereoD patd, flte ta the afTlr.* of tha tax eoanmtodon and tbo recordlnp^ oiOoor whasa euch mortgasa has twen or,' to flrat recorded a otatoownt veri Red by th* ¦ecratary. treatmrer or otlier proper odtoer of •aid corporation, ahowtng:
L liw name of th* mortciisor and tha Btortsatce*:
I. Tbe dato of Ow mcrtsac* aad tha Opuatr -where flrrt recorded;
I. The muxlmum amount of inrtiiclptd debt or obltsotloo which imder acy coiif- tlnpancy may be secured by auoh mort- popa;
4, Tb* asnount sudvaoiced on auch mort* sags dorins th* yeaLrebdlns June ildrtialh prao*dt)is, wtth th* dato ar<d amount ot each advmnoemant:
t. Id th* cose of a mortsi-Ka rccordod prior to July first, ntnoteen trindrtd n: - six, th* (tnit annual atateir.int fliud u.'i- der thto ••ctJon aa liereby aniended slinll stoto the total cunount advuncid prior to July flrst ntactoon hiuidred ai.d six. and tho date afid tb* a&yiuat <if emch s-,il4o- quuit odvaaeometit to ths end of tl,* period oov«r«d by tho datoment
A falltsra to ffie nay statoiuunt nviDlrod by thto ••oUon -withta tlw Ume required •ball mfblect tlw corporation maklns euch mortpape to a paiwlty of one hundred doUam par day for ea^ day auoh failure oontiauaa, reooMwahto by th* attornap- paoaral ia an action broupht ta the (isma of the people ot (he state of New Toric
I Tt BaoUao two himdred and dxty-onp at 8u«h obaptar, aa anwnded by cutkptwp tiuaa hoadred and blnsty-niaa et th* tawa at nlMf^an hu&diad and fourtaaa, la hara. by amaaded to raad aa tollowa;
I BO. Payment over aud dtotilbutloB ^ taixaa, Upoa ttw flrst day ot oaAh menta Ib* raoaadlBp eflkMr ot each oouaty shall pay over to the oouaty tiaaaurar mU maawa racataad duttap the pr^cedtctg swath upoa aaoooat of tux«* paid to Wm aa barata paaacrlbed, alter deduct] np (h* naoaawtoF aRuenaaa of hJa offloe aa proaldad ta aainaa twa hundred uid •tactMwB, fxaapt ttixea pa14 upuh mort- fapw WUeh imdar tha asoiplalaaa ot aa» UiBj»%S»«rt«J *
1 JoA^fctt bmlM fed if
