aad Ootobor ta eacb ysar, attar liasrios dadeded (ha neaasaary exp sn ess et tito afllce lb III Idell ta ssotlea twa iMmdred aad dxty-taaac ttanMdt «a« half ot this art amoaat ooUeoted ander the previalofw
ot this artteta ta (he stato taao« aad
•hall raooto^ troot tho atato liaaauia • aaaalpt thoraPar ooaataralsaad tar (ha aeaptrallar. l%a artnatnhip put thm tttare- at ta tbm ootmtiM at Naw Tarh. B3asa. Qn^sns, Rbshmond aad Branx ahall b« paid tato Uw peneral (und at tba dty mt Naw Tork and b* applied ta ttw radacdaci et taxotton, aad ta Uw «th«r otramajme vf Ow atato tha roawlnlns ma Itan diaU b* held by th* reapaotlve oouaty treaansarB aabjod to (be ordar et the board of supsr vtoors aa twrelnaftar paoitPad. Prior to ttM flrW day ot NovaPita' ta •aob year th* rooordins oOoar shaD aaaaa to ba prepared a ototanwnt ivaaabitiis a d»- acriptlan at all nwrtsases upoa aldrt taxea basa boon paid by a istasaaoo ta the dote at oaoh Bortsiwa th* name d th* Boortsapor said iaar4raps<k ttw •in^aiH ot th* fstai:»^l Omlut. opun whtah *• tax
adiwr with tha tax dlatrtot ta wbtoh lbs
to ¦Ituatad ta twa or maao tax dtatrtota (h*
by th^ to
dadawtad tor hto aaoaaaary moarrrrat by th* flte Uw dalaiiwiK with tlw etark at th* board ot am a itoiaa and a oopy Bao^nf with Bw tax gonii'ultartoa. Th* bea»d* at ¦apiastaiaa ot tb* aB»aBal onam*tea dwll, •n sr bsdoaa tha Otbasath day st Etaoam- bar ta aaoh yaar, >aoiir<^lu from th* alWimail fltad wtth BwW ctaah by tiw re- laialbiB dBoer tlw laoaBoa. af tha, mort- sasad psoiMStj idth isopeot to tbe sev¬ eral taa dtatrloto end tha asnoaot of tax paroparly to ba credited to eaoh tax dta¬ trtot wbtoh shall bo •ppBnabta to ttw paymaot at atata, county and otty, or
er vtUawee ae maeh ot tlw ahare ordlM^d to tb* aald taan aa dm aeoeaaed vglris ot rmHA v11te«e or porOon theraot beore to twice ttw total aaasaaed lataatlon at (he town, and ttw iBiiiabtais »aliini shall be appDcabte to the payment et atato, ooauty and town taama The beard et euparTlauiB et eaeh oeaaity, on or bstoea (bs flftoerdh day of Deosaaber eaoh pear, daOl ddariuhw the raspsiPtoa oasna appUoatata has en nder to ¦aoh ot Ibo temsdns porpooea and stwll tasNW tb^ waaoaot (or the payment to the dty tsaaaaasr or iorm sapervtaor, of tfbm a-l"—* paaadPo to aatd dty er town, aod thofer aassaat (far the paynwut to ttw vBtaaw taasaBBar ot ttw aom st money to Whtoh tbs vWasa sball be aoOtled. -which aum dwB tw use atau il to tbo senerd fund af the WBosa.
I TS, Beotton two haiinTsad aaid sixty-two mit sooh ehapter to ber^y aanended to raad aadoBosia:
I Xt, IHa^njrwsa ot oflloera. ReooodlDS afflcera and oounty tioaiwii imi alwS aev- erally ba entitled to receiv* aXt ttwlr nsc- easary sxpstwee for tbo porpoaes of thto artlcte, iDclndlns prtntlns, hire of derfcs said asatotanto, twins Arst approved and aUowed by Uw tax oommtealon, which •hall be rstataed by them owt at tlw moneya oomtng into thdr handa
I 74. Bectlon two bundred and slxty-Av* af eueb obaHTter, as added by chapter fonr hondrod and twelve of thn laws of nine¬ teen trandrod and nine. Is heretiy amend¬ ed to read as follows:
I 2ffi. Tax a lion; ezcepttons. Ttw tax ta this artlcte Imposed shail tw deemed and Is liereby deoliared to be a Hen upoo the inortsoge upon wtiich ouCh tax Is im- posnd and upoo th* dctit or obllsatton se¬ cured thereby, except that upon mort- Sages recorded prior to July flrd, ntae¬ teen liundred and dx, stx^ lien shall ex¬ tend »nly to tbat portion thereof repre- aeiitod by the amoant ad'vanced subse¬ quently to such dato and to the debt or obil^MtKn secared by ouota advancement (LOll for ttw pariiaee of enforcins the pay- roe ,U ol the tax in this article Imposed, sui.h mortsiitfo and tho delA ttwreby se- CU4 d sball tM deemed to bo property tii In tlite state notwlttistandlos ttiat But ' rooptsose may be owned by or tM ta thn possession of a person er corporation ou.^ii^ tlw stote, and a copy thereof dnly certified by tlw reoordtag officer of any county In wtiioh such mortgase te record¬ ed shall, for the purpose of enforctag ttw payment of oaoh tax. be deemed to IM, and sball tiave ttw same force and efled as the original mos'tsaso and may be aold to satiafy soch tax and upon a salo of Uw whole or any part thei^eot shall carry -with it aad tranafer to the purchiwwr afl the rtghta, ilWa ests and obltgatlons of the mortsasee thereta named or IHs osalsnee or auooeaaor ta tatered in and to suoh BMaptsase said ttw dvtx seoured thereby, or (he part thoooof to whlob such Usn ab- taotaeq, tosetlwr irtth totereat and coots.
I TS. Oectlon tnFO bmidsed aad slxty-sIx of audi ohapOsr, oa added by chaptor four tuaataed esid tsrdve of tbe laws of ntaeteen tn antaed aod nio*, le liardiy aanendad to raad a* taOewa:
I an AdoroaawBd; paooedaae. In oawe ttos t^ Impoaed by thto art^te to not paid am ta thta artlota proddwl, tbo takx oom- Bda^lon may nottiy Ilw aliuaiwr-senerai of each taikma or satiaal to pay and tt •hall tlwa ba fiw daty ot ths attonwy- senaaal ta «ntorc« Uw payment of aacb tax. aad -Car that pacpoaa Iw may mata- tato aa aotlon ta the nam* of the peopte of tha data ot ttaw TOck, ta any court st •otnpetant Jiatoillntlnii, etther to aaill aich mi)i(paw;»«at ha map nwhitata an adton tlte oadsiw* er ta tnteasd pssaonaMy: er, ' omitoln«d ta snch miiatpopa-lt to awda th* duty of tb* owat- Sapar to pay aaoh tasc Uwa asalnrt tlw Ida ¦noceeeor ta tntorert ta tbo oaoa of a trod
ia (ha patWIaa IBa ta •aiimwint, M »-
tram fca rdl aa tt
at tha paeptatp at Uw pa- ! tittoaaor, br tho uaiiSMtau af Bta aaaaaa- I nwnt apan Uw ran, ta wbato ar ta part. ; te aaoh aianner aa •ball to te aaaardanc*
wtth taw, or ae dMai wab* it i to the valaatione aad SMsaaiiuiita et eth- ' «r praptstt upoa tba aaaw roll aad aeoare I tiiiialPj et •inssiaail If upon tha heaj>- kis ItAaP appear to the court that toatl- I Bwiw B Miiiiiiiry flsr tha proper tiopad I Uaa at Ihe awater. it nwy take aiWsugi . mr mar aBprmt a iator»e W taka auoh evt¬ denoe as n nwy diraot aad mpwit the
: '« to (hi oc^rt wttb hto *"**-¦ pn *{
tod aat aancluatena of tew, wbtoh ahaB I asiaaOtata a part of tha prOoaadtovi apoa j whloh lh* dr;snaawctoa at tba eourt I BW4*. Upaa aaah boawtow tha to toe preceodiaw may asatuaOly ttw numbar at pleoao et prap- ba vai gad aod the anaAor at wtt- 1 Bsaaoa to be Hwoaa ea the sutoert at th* I vBlB* *t audi paoporttaa But ta oaaa the j pm Mus ftoQ t« so spas a, (ban upaa appO- I oatoa et idtiimr fmaty tbe ooart abaU de- ' Iseudas tba anabar mt wttaeooaa to be ! swsau end tb* anaaher et the ptocm of I paupaQ to be vataad and otadl ttadt ttw ; same to 000,1 naaalwr aa tba uanit ehall I daom ssaooiwhla,
I II. Buob cbapbsr ta haraby gmssatod by t (ins Uwreta a naw aeottaa, to ba eeo-
peaaonaBpr or, haanay pnraoe dtber, any er all aadi<saawdtsa Ail octtaow Inotltat- od tap fc* ataoanar-asresal, aa bardn pro- 'vtdaa, sbofl, it tbe aoiount Imvdved te IM^ dottooa or naooa, be brou^t ta ttw aouarty oc Afiway. Wlwr*. ta any actten, a sauwswji ta Iwd there sbaU be added to tho aronaad sd oaoh tivx and tnn^ad*d ta thajudpawnt, tatosert at ttw sato of on* per oentafm par nwath on tbe aawuat of auoh tax, to ba iigpiiiwdsd trotn tiw dato on wblob oadh taa becaaw due aati •pay¬ abta, loxoapt (bat ta tbe oaae of taxabia iiiii'rtsapns baadntota reeorded and upon whlob tba bix tasiweed by thds artlcte twe aot Iwsafc-paid, and where, te sucb cans, no peaatty ta prwicrHwd t>y tew for ttw non- paymaat at such tax, Intereat stiall be added at Uw rato of six per oentum p«r annam. Ih any actioo tjroustit oa herda pwrldad. -ahare tlw Judsment pvcvWee (ar the aate of tbo mortsasa, auoh Judr- Bwot ahail also pawaorlba Uw tinw. plac* aod roan iwr of such aate and of ttw ndtoo (boBOof to b* ptven, and. In the dteor*- tion of th* court may dIred tlwt such ¦ale b* mad* by or uoder the direction of tb« oomptwdior or tbe rocordtag offlcer of tbe oounty ta which suoh mortgaS* was flrat laourd*^ and, alt money recover¬ ed In oaofa aothm atwll bo paid by ttw a^ tocn(iy-3V«M(a» to tb* proper recordlns of¬ flcar in ratlatODtlon of audi tax, and all coata nsoot. -rod tlwrata atiaU b* paid Into Uie date ''a laanry.
I K. Sodloii two hundre t amd otaety ef •uoh ohapiet' ta twrsby a/'wnded to laad as foUo^Fs:
I SSS, ContSBto of peritloai. Any person aaaaBS»d upon any aawsonwat rolL dabn- 1ns to bs asprieved by any aaeaeauwot for property thereta. may paeaant to Uw •upasnae eourt a petiUon datr verttted eot- ttns torth tbat thu asaeaBnasit is tllesal. apedtykw the srounda of tlw stlapail II- lesallty. or tf erroneous by reaaoo of ovoi^ valuation, statins tiie axtont of sash evei^ valuatioo, or if uneqcai ta that ttw aa¬ aeaament luw been made at a titsher pro- portlonato vahiaUoo thaa ttw aoseeoment of other propert) oa tti* ,yaat.a roll by the •axna oCCoera, apectfylus tlvi taat&ocoa ra wbtoh oucib inequoitty (Udsui. and ttae eit- toat tbsreot and statlAS that ha to or wdi be iiijan 1 therebiy, iiu«> petUion mud •haw that Uw appll>HvJoi, luw twen made ta ttwa tliao to the proper oflloere to coi^ raot aaoh aoaeaiAiKint. T-wo or more pei^ ¦oaa Maassed upon IU« asme roll who ore attaotad in the samo awoner by Uw al- la^ad Ulesallty, error or Inequality, may unlto ia the eaaw peUUon,
lit. Sedion two hundred and ntaety- tbaaa of euoh dwpter, •• sinwndad by obaptar three buadned and Uiirty ot the tawa ot nfcwtaMi hundrad and akw and daiptar ttara* bundrad and twa ot tbo taara at ataatsaa hundred aad ilaiai. to
Dsad aa fenowe: I tt»-a. Bpodal
lyedW tEaocbtoe tas aai asa iifs 'When
tbs wrtt to obtalawd to rsvtew a sp*dai fraanohte* aasoeaiDent mada parsuant to tha provlalona of artlote tw* of ttite chap¬ tsr, upon the Oiins of the rerum to the wrtt Uw ooart may take ouch ovldeaoe ea tt msf- (lem 11 nocsooary, or may appoint a rator ee to take erldeooe and to twor, try tald determine all questloDB raised by (he petition aod tho return tnereto and to makia tito flodlnss and Oetorminatloos therein, er, on motion of dtlier party, the oegrt may direct Uw plooo of trial dwopod to tbo county ta wTiich the spe¬ dal franditoe under revtew is situated, and on an order duly sntered granting ouch motten, tbe pteoo of trial shall be deemed changed to the ooutity deeisnated and the pajMrs and proceedluss atwll Im osrtlfled ta that county In the manner now provided by tew In the ciwe of a iitieiiBii ta tho place of trial of an action atid an outieeqiwnt proooedtags sball be hod ta Um county so deaisnated, as If the apodal proceedtass had been origtaally tnatltotod ta that county, and Uio court may, upon ttw appticatlon of the attor¬ ney-general, upon oause sho-sm, vacate any referenoe twrotofore made In any prooeedteg Indttuted to revlww a special fraocliteo assossment, mado pursuant to ths provtelons of article two of thte chap¬ tor, Tho governor may, upon tho applica¬ tion of tho attorney-general, upon cause stiown, appotat extraordinary torma of th'.' ¦uprenw court to be bela in any Judicial didrid and deelsnato a Justiee to preside thereat, to try such special tranchtee oaaes, Sucb extraordinary term stiatl have Jurisdiction over all special fran- dilse cases artatng In any tax district within tho JudldaJ district for which tho term te oppoinScd. withoui regard to tha county in which tho term la betag liold, and either party to a procoedtag to re¬ view a spodai franchise aasessment may at any time bring tho proceeding on for a bearing or trial before suld extraordinary term by serving upon tbe other iiarty six¬ teen days' notloe thereof by mall or four¬ teen days' notice peraonally, A new as¬ sessment or correction of an asBoeament made by ordor of tho court nhall havo the same forco and effect as If It had been so made by tho proper offlcers wittiln tho I time prescribed by law for making such assessment,
I 79. Section two hundred and nlnety- i six of such etiapter, as amended by I ctwpter four hundrod and seventy of tho ! lawB of nineteen hundred and flfteen, te I heroby amended to read au follows:
9 296, Refund of tax paid upon lllesat ' erroneous or unequoJ, assessment If in a i flnal order in any such pnooeedlng it has ! lieen or stwll lie ordered or adjudged or I detennlnod Oie* tho a.HB08sment oompialn- ed of was tllesal, erroncoiw or unequal, and oorredlns or dlrecttas oorrection thereof, and such order shall not Im made tn time to enable the aaaessors or other officers to make a new or corroded •eeeesment for tho use of tho Ixiard of supervisors or for the use of tlio town, vttlags. dty, scltoot or apecial district offi¬ eers levying any tax upon such property, tbe aasoosment of which has been or shall be so ordsred or adjndged or determin¬ ed to Im Illegal, erroneous or unequal, then any tax coUected or to tm coUocted upon suoh Illegal, erroneous or unequal aasessment shall bo refunded as follows: 1. 'When such tax upon' such Illegal, er¬ roneous or unenuai a.s.sessment shall have been le-vied by tho board of supervisors. Uwn at an annual seaaion of tho board of superrisors hold after tho order for such oorrection has been granted and entered tliere shall l>o audited and allowed to tbe potlttoner or other person who stiall tiave paid suoh tax, and Included In the tax levy of th<j lown, village, city or spectel dtdrlct tn which tho property Is situated, nwde next after the entiT of such order, and paid to the petltiorwr, or other per¬ son paying the tax, tho amount paid by tdm. In exooaa of what tho tax would bave bffen If the asaessment had tieen mada as ordered, adjudged or detonptaed by s-uob order of the oourt, together with the Intered ttwreon from tho dato of pay¬ ment. In oase tbe amount deduoted from auch aseeeement by suob order exceeds ten thonaand doQnrs. so much of ttw tax aa stwll tw retandod by reason of sucb cor¬ rected aanaainait, otbor ttion tho propor¬ tion or pesoenlape thereof coUedod for such town, villas*, city or special dis¬ trid purpoaes, shah bo tevled upon tho county at terse and paid witb tatered, to Uw petitioner or other person paytag tho tax without ftn-tlwr audit; and ttw board of suporviBore otiall audit and tevy upon such town, vlitese, dty or special district ths proportion or peroontago of Buch ex- ceos of tax odlected for such tovm. vil- tose, city or opeoial district purpoaes, wtiich oball iM oollectod aod paid with tatoreat to tlw petltiotier, or ottier person poytas the tax -arlthout other or furttwr audit
1 When a tax. er atiy port thereof upon such lUegat erroneous or unequat nsseaa ment ohdl tiave been Icrvled by ttw proper offloer* of any city or village, soldy for the beneflt and purposes of suoh city or vUlase, then the oommon council or other oadttlns officer or officers of suoh city or vlll ape ahall immodiatoly after such cor¬ rodlon audit and allow, to tbo petitioner or oCtier person who shall tiavo paid such lax. or the part ttwreof levted solely for Uw beneflt and purpoaes of such city or i -vOlasa. and taclude ta the lax levy of such I dty or -vtUage ta which the property te j dtuated nwde next after tlw entry of such ! order and oatwe to tw paid to such peU- I ik>oer or othor peraon paying such tax, or I tbe part ttwreof tevled soldy for tbe t}en»- I flt aod purposes of such dty or vltlasn, I th* amount paid by htm In excess of wtiat I ttw tax or tho part thereof levied soidy I for the Iwoeflt and purposoe of such city I or villase, would have been if the aaaesa- ! ment liad lieen as ordered, adjudged or de- I tenntaed by such order of ttw court to- I gethar with tatarest thereon from tba dato I of the payment,
I. Wtwn a lax shall hi.vv- l^wn wvied j and coUected in any sctny/I d'scict itl th'ji state upon any property «-<1.-,i2 autUi dls¬ trtot on any aasooeiBeAt »a'»a thereof whloh shall bav* been oooeiidied from a toiwn aaaeasaiont-roU and vuaoJ asaess¬ ment upon such town roli shAtt twv* been ordered, adjudged or dda-.vj»W) bv ordar I uf the court as aforeaald to int^t been 11- I lasaL erroneous or uneqiiiu a2,ii\ walch aa- I seaoment thoush made by '.x-ti a^aeosora I was adopted and waa used ta sach Motrid { tor tiw purpose of taxaUon for ecoooi par- ' paaaa then aod ta suoh coaes th* trartooc^ ! at auoh aotwd dtetrtct shall andlt and n^ ; low and oause ta tie paid 10 to* jmUIVjo^s-, or other twraon wbo stiuii twve pa-d viKib lax. the amount paid by him In esoesa -if I what the acliod tax would have baan ta I anch caae If itia ojoeasment bad twen made ea ofdored, aAjadtced or determined by audi onter uf che court tosether with tatoreat ttwreon rriim ttw date of tho pay¬ mant
AppMcaUon to ttw proiwr offloer for tlw audit and allowance of such monepo must ba made by the peUUoner or other persun paylns such tax wtthta three years after the entry of ttw flnal order orderins or •dhidsins or determinlns such asseaa- ment to have been lUesal, erroneoua cr uaaiuial; sfovidMd. Uwt Iha (inw of Uw
w eeaaty. It tt ttadl saitafciBaini wpaar bp alB- davtt to Uw oadnty oaort et aar aaaaty «bat a tax Icsally tovtsd thsisto oaa art baealtaoted becauaa et the raaaaeat at the any aptor oaaaty at tba otWa, aaoh aaurt ahall, upon appBcatten mt tha oallaotor at any tax dlatrtot or ct tha iwiiatji tiuiaauoa at the oaaaty, prosit aa oadaa directed to the oberiir at the county wnere eaoh peraon laay ba, to ool¬ leot the Mane ead ot bta pataoxta* property at tha rato et elsht per ^a* at aald tiled ta the •dhw of tb* clerk of th* souutj to wtiloh It te sraat*d. and a earthtod o^py (b«r«of daMaaaut to th* oonatobto er dwslS et tbe oaaaty wlwre the paeoai ttebte (or the taa mar be, aod aooh oonataMe or •bertO. en raodvtas th* *anw dwll axvcuto it aod mah* a ilk* return, and b* aaBtlad to fh* saoM £•*¦ asid eabjed to tbe aaaw llabOlttM ood peoaittoa fer oeptod •• upon sauoutton fMai any eaurt of reooad. Tbe aberiff r*oelvins suoh moneys ahaa pay Uw •aaw to the oounty troasurer of the oonnty where it was levied, te the credit ot the town ta which It waa oa-
BOBSed.
I (1. Badten throa hundred and two of each fi.'t*^' la haasbj amended to read aa (oUawa:
I IOI. Csuwoltattan af piaasiiBl tax wlwre It te voM far want of Juriadldtoo. If a personal tax, lavted asatnd a person or corporatlott. to void fer went of Jurtedic- tloD ,of such peraon or corporation and baa been rdurned l>y tlw proper collector unoonedlble for want of personal prop¬ erty out of wtdoh te collect tbe same, the pasuai er oarporatlon asalnst wtwtn the stdd tax wa^ levied may then apply to tlw asprenw or county court in tbe county ta whldi Is located the tax dtetrtct wbere saM tax was levied, for an order cancd- Itas tlw said tax. and npon notloe t* the prtddent of tbs village, county treasurer, suaorvlBor of the tnwn or. ta the case of a dty, upoa iwttoa to tta attorney er to tho ooaporatten aoiaifael, and upon aatiofac- tory paoct hy atDdavlt, ttw court aball nwko Ml order dlrecttas th* cancdtetlon of aald tax from tha asaessment roll by ttw <muitf txoaworer, oomptrdter, or eth¬ er o<Boar ta whoas ciaotodj and oontrol Uw aald roll may Iw.
i IL Boettoc three hundred and stx of auoh ohopasr to bareby aawnded to read aa foUaws:
I KM. Attat uey -senerai to tnins aetion for eequeeCxatton. It shall be tbe dut^ of tlw attorney seoeral, on bdns Informed by tbe comptroller, ta,x commission or tiy the ooimty treaMuror of any county tlwt any Incorpoeated company refusee or nes- lecte to psky tbo taxes Imposed upon It. pursuant to artldea one and two of this chapter, to brins an action ta the supreme court for the sequestration of ttw prop¬ erty of such corporation and ttw court may so aeqaeelrate tba property of such
amt by (ho enttoety. Jalat i tanaat ar Ktttt d«adtar bp wBL ; 1 Ttta taa Itovaaod hmahy •(>•& ha apoa the ataar maSPrt -vahta of auob piapiati, at (ha aatoa ht^laattor preacribed.
It*. Thtooot ahaB takaaffod Unawdtataly. , Btata flt Now Toah. OfBoe ot tha Baor*- tacr et Bbrtia sa:
I baaa oenipariil tha pna sillns with ths oristaal law oa fll* fc thtt ofllea, aad do baraby earOty that the aanw ta a earrad traaaarlpt Owaatl'utu and st tba -wlwta at
said •daioal tear.
FBANCIS X. RUOO^ 3«cr*ta7y ef atoto.
LAWB or IPCW YOm<>-By AwtfaaHby.
CHA.P. tn. AN ACT to aawnd tb* publte baslth law,
ratatSr* to socamtnatton* flsr II eea oai to
yraettoa ptiamwoy,
Beoain* a law April XT. UU, wMh Iho ap- appnoval af th* Oovemor, Paaaed, three- flftha belns pcaeent.
The Peor^le of the Stota of New ToHt. ~ ta Bwjsta and Asaembly, do
Osdtsa L Banftnn taa* hundred aod ttiir- ty-thaoa at ehapaer tarty-utae ef the tewa of Ital III la faandrad and nine, enliUed "Aa twt i« latotlnn to publlc heaith. oon- tarty-<Vre of the oonsoU- ta hareby amandod to read as followa:
laa. lilnMiaaa; oertldeatoa;axamtawtiona; rule*. BatlBtootery esMeoce verifled by oath stiall Iw requirad by tbo resanto of all eand trt ataa tor adzntedoB te Lhe «xam- Inatlotw.
They afaall admit to Uw ex- pliaa iiiiieid aay candidate that papa a lao et ten dollara and
t fc man* than tsasnty-ooe years ot as*.
1 la ef paod awral olwracter,
S. Had prtor to January flrst nindeen tnindred ood alshteait fifteen academic ooanta or tha aqulvalent tiefore begtnntag ttw flrrt yaar at dudy te the odiool, and after tbat data twd ttilrty aoadunlc ooonta ortkaaqpdvslsnt Im(oi« tiestantas
1 4. Bad ifatail pbawnwcdogy aa eotUned I ta the eyUabaa^aart Iaas than twe years ta
a aebooL t. Haa oBbar aesstoia the dlpioma ef I sradaaUe ta pbatrsaoy or equtvadent de- I gre* finaaa a admat. or a licenee oonferrtas
tbe fail ripfaa to prskotlce pharnwcoloST ta I sctno toralsa acsmtry regtetered oa meet- I tag tlw mtobnam requtremonto of thte ar- ! tlote. Tha dtptema of graduate ki ptwr- ! macy or equivaient degree atiadl not be
conferred 00 any one that did not flle -with ; tlw odied ajt nwCdcutetlon tbe pharmacy I atnd«nt oortifleaca ro<7uli«d atiova I 6. Has hod tour yeau'S' experieooe te a
regtetered phormaey or dnis store, under
tho persoaol sapervtelon of a phBTtnacld j or drusgtet oiw year ot wtiich experience
-wUhta Ave years of tbe data of application ! mud have been ta a pharmacy or drug
rpdratlpn tor the purpoee of saltsfying store of tho United Statoa
taxes ta arawc. wtth th* coot of poosecn tlon. and may, doo ta Ra dlscrdlOQ, on- Jota such oorporation and furtbor pro- oeedings under Ite oharter until such tax and the coste incurred in the action otiall bo paid, Ttw attorney-general mtur re- I cover such tax with coste from suoh de¬ linquent oorporation l»y action ta any court of reoord.
9 sa, Sectton twe hundred and twenty of ! such etiapter te Iwretir amended to read . aa followa:
I 220. Taxatito traosfeie. A tax otiaU tie and te h«rel>y Imiiosed upon the transfer vt any taosttile property witliin the | Btato and of Intanslbie property, or of ' any taterort tberota or tnconw tberefrom, | In tnwt or dtwrwtee, to persons or cor- ; porations in the followtas cases, subject to ttw exaraptlooa aod llmltadona berdn- after preacribed:
1, 'Whon the transfer te by -wBl or by the intestate laws of thte stskts of any tntai«ibla property, or of tanglbte prop¬ erty i^thin the data, from any peraon dylns ooixed or posseesed thereof while a reaident of tbo state.
1 'When ttw transfer te by -wffl or In- teatoto tew, of tanstbte psoperty -wltkia the atato or of any tetansfble property, if evideooed by er oondsUns of abaree of dock. Iwnds, notso or dher ovtdenoea of Intered ta any oorporation, Jdnt dodc company or aaiwctatlon wherever Incor¬ porated ar orsanteed. except a eocpora- tlon. foreisn or domestic, or Joint •tock compofiy or aoaoctetlon constituting, iM- Ing or in tlw nature of a moneyed cor¬ poration, a raflroad or tronaportotlon cor¬ poration, or a publte aervlce or manufac¬ turing oorporation aa reflned and classi¬ fled by ttw tewa of this state, and tho property repraaented by such sharea of '. Block, bonda, notea or other evidences of i Interest condsto of real property -which Is ' located, whdly or partly, wltbta tbe state of New -yoilc, or of an Interest ta any part- , nersbtp'budiieas oonductod, wtwlly or-port- | Iy. withta th* date of New York, ta snch ' proportion as tbe value of ths red prop¬ oi^ dif such corporation, Jdnt stock com- ! pany or aaaodation, or ae the value of the j entire property of such partoersblp locat- i ed in the state of Now Tortc bears to the value of the entire property of such cor- | poraUoo. Jdnt stock company or associa- : tton or partoerabip, aod ttw dooedent waa | a non-rsddent of the stoto at the ttm* of , tlte death; or when the tratwtar is t>y wfll | or ioteratate law of eapltrt Invested ta ! buslneaa ta the stata by a not>-raaideDt of the stato doing business ta the Btata dtber oa prindpal or partner,
3, 'Whenavor tho property of a sed ft ent decedent, or ttw property of a naa-red- dent decedent -wittita Uiis state, trtaater- rod by will to aot spedfloariy bequeathed or dovtsad. sodi property ahall. far the pusposoa of thte artiolf b* deemed to Iw ti<aaafen>od proiwrttonately to and divided pro rato aiaens atl flM peneral lesotees and dovlseea named ta said deoodant's will, tooludlns on transfers under a re¬ siduary cteuae of auoh wiil,
4, 'When the tranafer te of Intanslbte I property, or of tansiblo property within i th* obate. made by a reddent or ot tautsl- I blo property wttlitn the atato or of any I Intanglblo property, tf ovMencod by, or i conslsttns of atiaj-eo ot dock, bonds, notea
or other enrideopes of tatered ta any cor¬ poration. >olnt stock eompofiy or assedo- tion -aAiinrever tacorporated er organized, exceiit a corporation, (lerdgn or domedio, or Jdnt alpch oaaapyiy er ooaedatlao con- stttuttas. betas or ta the nature of a moneyed corporation, a railroad or tran¬ sportation oorporodon. or a public service or manufacturing oorporattoa as deflned and classifled by tho la-ara of ttds stote, and the propwty repreeeaited by such sharaa of stock, bonda notes or otlwr «vi- denooa of Intered corwtets of real prop¬ erty which ta located, wtwtty or pai-Uy, wittita ttw atate of New 'Vork, or of aa liitiMed ta any partoerstilp bustaess coii- dactad. wlioUy or pailly, within the state of New Torlt. ta such proporUon as the valoe of the real property of such oor- povattan. Joint stxKk company or aoeocta- tlon, or aa tbe value of the entire prop¬ eily of euch partnership V€>cato<1 In the^ jox- dato of New York twara to tbo value otf Um entire property of audi ouapusaUoiv Jotat atock oosipany or aaaoctadon «r'
j parttwtahip mad* liy a nrai ••dflunt capital tnveeted ta tataBaaa ta th^ by a non-reddent 4C Cw aPato dotag baat-
I noaa ta the etato ttlh^ aa jalaiilliPi or
I partner by deed,
I gift nwde ta cotitetnplalhm
; of tlw srantor. verutar or
i ed to take effect ta
: ment at or after sutSh
I 5. 'When any euch
' becotne^ beneflclally entitled, ta
Drusslst. Ttwy shall admit to tlw ex¬ amination for druggvit any candidato tlwt nays a fee of flve dollars suid
L la more than elgtrtoen yeara of apa
2. Is of good moral character.
>. Haa the prellniinory and professlond education roiiulred by the rulos,
1 Has twd three years' expertenoe In a regldored ptwrmaoy or drug store under tbe personal aaporvtelon uf a ptiarmacist ar druKgtflt one year of which experience withta tive yeara of tbe dato of application must havo twen In a pharmacy or drug store of the United States,
Examinationa. The board shail submit to tho rogento aa required suitable quee- lions (or tb^cough examination in phar¬ macology, tioth written and practical, as onUtaed ta the oyllabua
Prom these questions ttw eocrdary shall prepare question papers In accordance WKh the rotes which at any examination stiall be the same for all candldatas. Gx- amtaatlons for liconae shall tw given In at laad three conv'snleot placea ta ttio atate aod at leaat four tlmea annually In ac- osrdance with ttw rules. The practical axaminatiorw shall be conducted by tbe examtaors. ttw written by ttw regents. On reeelvlns from tbe board aa offlclal report that an appttoant has sucoeasfully paased tlio examlnattons and Is reoommeoded tor tloeaaOh Uw rapento sh.ill issue to tiim a lloenae to praotlc* accordins to Uw <|UaJi- Aeattona ot tha appilcani. Bvsry license stiall be tosoed by the regente under seal and ebad be Bls'imd by the commiadoner, each examiner and by tho secretary. Bv¬ ery certlAcato didl bo issued by ttw tioard satijed to rule and shall bo signed by tbe secretary. Applicante examtaed and 11- caooed by other state examining tioards regldared by tlw repente as matatalntag stondards not lower than thoae pvovMed l>y thte artide may without further exam- inatloo, on payment of twenty-flvo dollara to tlw regente and on sulimittlns sudi ev¬ tdenoe ee tbey may oaqulre receive (Tom tlwm aa endorsement mt their lican asa or dlpbxnaa oootorring ell righte aod prt-vi- legea at a rapetita' license after eawimiina- tion.
Bdore any lleonse or certlfloat»ita laaued tt atian b* mnnbered aod properly reeord¬ ed, and Hs number shall bo noted ta the license er oertltlcate Tho resents-oit the recorrnnendatlon of th* iKiard nwy revoiw a license or annul a certificate, tor oaswe.
Rulea Tlw rulea of the boaxdiand ef ttw resentaafCecttas examination, reslotiation ¦nd adzntntotratten oontlaue ta (oroa until revteed-by the tword and approved tiy tbe
Itw tiuood atwll make rotea eobtod to the appiwval of ttw repento:
1. For th* certlflcackni and apprenticee and dorekeepera.
S. Por theeuzrendering af llcanaes. prior to January first ntodaen btmdred and one.
8. For the acoeptaoe* ot Uc*oaea frem other Ucendns boarda lamaodt prior to Jan¬ uary, ntaeteen fanndrad«od flv*. to heu of a dtpicDia.
4, For fhe aooompaatiiiieia et ttw traoto reposed,,m tlwm by Bilg satb'Is aiid<)y any other law of the dada
All lioansee and o^atBteaPw-of examina- tten. iBBuod to llcetsseea bptormer boarda of pharmacy, stwD baJn 00 BOaoo «nd. eC- fect in p*rpetidte- far ttw aajttun of Pbp state for which Owr '^Braataaaad,.«nd aO oertlficatee ot raslotndtan toauijil durtrv nineteen hundred and tan ahatt be Toliil untu JaDuary^flBat aafctaam-tumrtiiut and devwn,
Stato of Mew 'Boalb OOaa at tba Secret
taryof StaP^MK _
wlpliad Bita on Bta te ttda aOkki. and do thaP ttta aanw fc a carraoC
orlty.
asAK.aDi
of, dvU ,proce-
pertltkn adlons
ttia^anile at tbm stato
with tho ap- Posaed. three-
ad tba-atato of New Tork, 1 Bonate anfl Assembly, do
X ittnirmm, flfteen hundred and at Pba oode of d-vil procedure
amaBded to rood as follows: .,.,™...,„ ,.,,„,. .,.,j ,».„,„„»,. _ I BBl'Bba people of tho stato may b*
or azpeotaitcy, to tnv property mr tb* li>~**¦•*• Apartf defendant to an action for
made dthar twfor* or after ttw-fwosais* of ttito ctiaptor, sucb appolntmant whan mads stwll b* deemed a transfer taxahl* under th* prowioloBa of thto etiapter in the aam* manner aa ttioasb Uw pxaperty to wliicb
oom* thereof by any auch tranator wttalh- thapaiOtlBO of real piMP«rty, ta tlw sam* er mada before nr sftsr the paaaas* ef thte manner a* a pri'vato pwaon. In auch a ctwpter, coo* tbo aummoiw mud tw aarved upon
1 Whenevw any peraan ar cocporatloD I ^* attomoy-ceneral who muat appear ta ohall exerctee a power of ,^>potntnwnt de- ! betialf of the people, but wher* the penple rtvad frotn any diapoottlon ^ psvfMrty ! °' **>• atmtm ot New York are made a par¬ ty defendant as herein provided, ttw oom- plaint ahaU sot forth, tn addiUon to ths other inattara required to be eet forth by the oode of ci-ril procedure detoilod facto uu«ju». u lu^nmi ^f ittitv^t^j 1,0 wiutu 1 s^iowlns the nature and •xt*nt of th* to« such appointment rdatoa bdoopMl abmo- ' tntsreaf ta or lien on th* aold real property lutely to the do.nee of euch power and had i "' **»• P«cple of the state of New York beon bequeathed or devlaed by such donee | *°^ *^* reawin for maktas the p«iple a by will. i P*'^- ui>oa failure to stste such (acta
7. Whenever property te hdd in the Jotat I »*»• o«nplatat sball b* dtemls*ed. aa to ths namea ef two or more preoons, or sa tan- PaoP»a of tbo stote of Now York. The ante by tho enUrety, or to deposited in | commisdonere of tho tend offlco, whenever banks or otlier instltutkma or depodtarieo 1 ^'^ deem it for the boat tatereats of the in tho Jotat names of two or mora per- ' date, may order tho treaaurer r.n the sotw and payao-« to efther or the aurvlvor, '- warrant of the ooinptroNar to pay ofT and upon tho uoaih of o.-^,* of euch p«-ooiw tlw I canod aay uortsapo, tax, or ottwr encum- rlght of th* survivins tonant by th^ •n- I *"*•**•• "^ ""y amotmt dn« th*p»on, or to tlroty, Jotat tenant or Jotat tenaato, pereon aogolre any imdlrtded tatoreat adtoroe to or penwna, to the kamedteto ownerdUp or "»a Mate, axtatbw on any tendo baT ' pnmamlwi aad •ajoyawnt ot ¦aeh prop- to tbe otate. «¦ ta -^htoh tbe etato
tatarad, to parCart ta tha Btata a •Hf-met
-isk^iiEllkii^idaj
iuiili
JUitiitir'"^ a„j
it. aat«^^ tha •amastaatoaara st thatatid afltaa^ attar a Pan pisasataOsa ot thom •ban have detwinluafl tbe adfca at pvttttan to Irroapbt OMt tha tattosato af the ¦tato did art wiast their nsahlim aa or¬ dar for tha paiai'Bal or oanoeaettea af •aid mortsap% Uan or encumbranoa or any amoant dna thereon, or for tiw aoqnW dttea of aay oatataadlns andtoWed intor- ert advarae to th* stoto ar nnliaa th* oiiiiiiiitoiliaiar^ ot th* laad offloe eball hava filled to mak* snob detarmlaaBon wtthta thsae nwalba attar euch fun prsasatoBoa •t thato ahall have been made to them by a vaalfled •totoowct In wridns, and filad wtth tlw ¦•wa^ij of sold ooauniaslaasaa ai fata oiSoe tn to* dty of Albany, nor tm- teea a eetvlfteil oopy cf the oommiaalaaaia' aad of the ratereo'a or of aale. la caae of a aale. flted ta Uw aetion atiall have first been duly oorvad upcm the atiomey-gezwral. oorto aay asant dwll an addidocjU allow- onoo under asiit,><aiB tlliny^two lauidrod aod flfty-two or ttahty-two hoodrsd and Afty-three at thto ad b« madt to tho pi«irji«T tu on aotlon wboreta th* people of ttw Btato ot Naar T«rk are made a par¬ ty defendant
I 1, Ttite ad dwB take eOed Septaniber ftod. nlnataan hnndred aod dxteen, StaM* of Now Tark, Offloe of ttw Becre¬ tary of State, oa:
I ba^ve oompared tbe preoodlns wttb tho oristaal tew on flle In tbte office, aod do beaeby certtfy tbat the aanw te a correct transcript therefrom and *f Uw wlwte of aaid orisinal tew,
PItANCIS M. HtlQO,
Secretary of State.
LAWB OP rrEW YOR K—By Authority.
CHAP, 3<2.
AN ACT to amend the tax law, ta relation
to oodector's returns of unpaid taxea.
Became a tew April K. IBS. with Lho ap¬ proval of tbo Ocvemor. Paaaed, tbree- flftlw bdng preaeat
Ttw People of tbe Btato et New Yorii, represeoted in Senato and Assembly, do enact aa followa:
Section 1. Section itfsbty-one of diapiar sixty-two of tbe tewa of ntaeteen hundred and nine, eltltled "An ad ta relallon to taxation, constltutlns chapter sixty of the ooiwoildated lawa," as amonded by dwp¬ ter two hundred sad torty of Uw lawa of nineteen hutidred and nine, to twreby amended to read aa fullowe:
I m. Feea of cdlector. On dl taxes paid withta thirty days from tho date of notlc* tbat tw has received the roll, the collector BhaU bo aitiUod to receive, it t!,» aggre¬ gate amiaint stiall not exceed two thou¬ sand dollars, twu per oentum. and other- wlBo on* per centuni, tn addition therelo. On dl taxes collected after the expiration of such period of thirty days, tho collector shall iM eotltU^ to receive ftve per centu:n ta addition thereto. The collector ahall be antltlod to receive from tho county troas¬ urer two i>er centum an foes for oil taxes relumed to the county treasury as unpaid. In Suffdk coanty no feea atwll be paid by ttw county treaaurer on retamed toxea.
9 2, Section eighty-two of such chapter to hereby amended to read as followe:
9 82, Return by eoiieclor of unpaid taxes. Etech collector eluiU immediately upon the expiration of his warrant maJio aod dO; liver to the county troasurer an account of unpaid tai,i:ti. upoti tbo ta-x-roU annexed to tlte warrant, nhioh he ahail not have lieeo able to collect verifled by hie ofBda- vlt that tbo surua mentioned ttiereta r»- mata unpaid, aod Uwt be haa not upon diiisenl Inquiry, been able to discover any personal property out of which tho samo could tM Qollocted by levy and salo, and , upon tho veriflcatton of the said acoounl by ttw oouB^y treasurer tw ahdl be ored- Itod by the county treasurer wtth ttw amount ot anch account ta making ouch return of unpaid taxes, the ooUector sluUl add thereto flvo Qpr centum of tlw amount ; thereof. In case such tax is uncolieotnd upon lands awiesned to a reddent be shail aiso etato tbe reason why the aasw wns ; not odlected, ta tlie oounty of Suffolk such latum stiall constd of the tax-roll and warrant togdhar with the aflblavit of ttw ooUeotar known also as the reodver of taxea that tbe taxea therdn appearing, , not marked paid, remain unpaid and ttiat tw tw* not npon dlllsent taqulry twen able to dtooover any persooaj property out of wtiioh the siuiw could b* oolleoted by levy and sale, together -wtth a datement ot tho told amouat bt such unpaid taxes, and : tbat tw bos ta on appropriate column ia | said tax-roll, oppoelto tbo lax levtod upon ! oach separate parcel, or person therein ; named or described, inserlrd fXvo par cen¬ tum of ttw amount of tbe unpaid tax, and i no aeparato copy or account oil sucti on- I paid taxes shall tw made or reqnlred of ' oollectora, or receivers ta sucb county, j Any collector who tias heretofore failed ta 1 making auch return of unpaid taxes, may I make such return, whether his term of i offlce has expired or not -verified by his ' affldavlt. to tho county treasurer any time wlttiin dght years after such failure and before the lands against which nald taxes , are osseesod are advertised for aale pur- ; sooot lo tbte chapter, and In case any col- teotnr stiaU heretofore or hereafter fall to add snJd flve por centum tho courity treaa- '¦ urer shall add Itio aftme. Such return sh,iU be indorsed upon or attached to said roll. and shSLtl, BUbJod to tbe provisions of this j Bectloa. be In tho form to be prescribed by 1 the state Iioard of tax commiasloDers. Buoh tax and percentage may be paid to , the county treasurar at any time tiefore a 1 return te made to the oomptroilor, or in the county of SufToik such tax, percentage and Intereat at the rate of len per centum per annum oomputed from the flrst day of February attor tho same was levied may 1 Im paid to the oounty treasurer at any time before the flrst day of August sue- | ceedlns ttw date of the warrant and there¬ after at any time bdore the uaie of the laod for such unpaid tax upon tho poy- meot of such tax. iiorcentagn a«d interest at tlw rato ot ton per centum per annum, computed from ttw flrst day of February ; •ftor the aaxn* wae levied and th* cud of I advertldnS'the land for aslo for such un¬ paid taxes as apportioned by the oounty | treasurer among the neveral parcels liable { to be sold, Ttie counly treasurer in i.'Oun- . tie* In which lands are sold by htm for tbe | aaaBaytuect of taxes, te hereby authorized | to Incur end pay for sucb expensea as ht may deem iiecessary for tho examination of coflcctoi'8 returns and dencriptlons of property to tw aold pursuant to this chap- | ter, and the procurement of proper coi- j lector's rdai^s atid tho examinations and poocaracnem uf matters and facts a« be map ^taem necoosary to make a vdtd tax rsala bsraaoder, but,,such expense sliull itiaaeccoaed the amoiAt of the flvo per oon- tum adde<l as aforesaid.
I 3. Section elglity-ntae of such chapter, aa amended by chapter six hundred and sixty-six of ttie laws of nineteen hundrt^ii and thirteen, te hereby amended to read as folio ws:
I 89, UnpflJd taxes on reddent roal proji¬ erty to bo reasataaed. When the tax on any real property, uot asei^ssod aa non¬ resident, is returned ns unpaid and so re¬ mains, the counly tre.osurcr sliili, unlees •uch lax shall bave been rejected a.M pro- -vided by section eiKhty-olKht-a, immedi¬ ately delt-ver a trar.s<-rlpt thereof to the supervisor of tho tax dl.itrlct l-i which such tax is aanoHSod. Such supervisor shall, if ta his power, wllhin thirty days thereafter, cause an accurals description nf such rtal property to be made .and re¬ turned to sdd treasurer, with the correct •mount of taxes thereon, each kind of tax twins dated separately, and if necea¬ aary, tw may cause a aurvey and map of any of aatd real property to be made, and the expenae ot sach survey and map on or for each lot or parcel shall be rerumed to aaUd treasurer, and bo a legal charge upon such real property and bo collected with the toxes tliervan. The amount of such tax shall liear Interest at tho rate of t*n per centum por on.ium from tho flrd day of February onti: paid, or untl! the sate of sucb property to satisfy such 1 tax by the county treasurer, or If tno j property te located In a county embracing 1 a portion of the fored preserve, until th* | return ef such unpaid tax to the comp¬ troller >r>d -nicli real property and the tax thereon shall Im regarded for ail pur¬ poaea of aaseesment collecUon and aale as nonrealdent and subject lo all the provl¬ siona of ttw tax law ta reiaiion 10 non¬ resident real property and nonreddent taxea.
I t Sedion one hundrad and flfty-two of such cliAPtar te hereby amended to read •a foUowa:
1112. XtedamgCtan. Tlw oamsr, aooapaat
or aay otbor paraoQ Iwvlas aa tatsrmt ta
•ay raal aatoto aald for taxaa aa atoraaald
riHiaw (ha aaaw at aar ttaaa talthta
IHll flMMlJ1WiB«l
bolder of aald oortlflcate •baa baaa paid brtweon tb* day* ct oal* prevtd*d Bucb parchoaer shall have notifled the county treasurer tbsroot haaaodtately upon th* paynwnl of onch tax. sosathar with th* ahare at the sipaiae at tte publication ef noticea to redeem tba saal eetato sold ta suoh oountv for unpaid taxaa, as apimrUocod by tha oaaata tTaaaursr to th* real estate ao re- doarrwd, wtilah axpense eiwU be ta tbe flrrt tadaiKw a county charge aod shall ba at the eaniiS rat* as that provided for tiw patilK-rtten of notices of tax soles. In en tia asy pared sf rc^J ^id^io iiivi^^MMitiu ta maeh nodoa to redeem dwll not tw ra- doasDsd withta tbe one yaar allowed by taw for aaoh redemption then sod ta that avaot-thaaliac* of the exiietwe of tlw pub¬ lication ot notloea to redeem sueh unr*- desnwd real eotjrte sold ta any suoh coun¬ ty for wnpairt taxea, a* apportioned by the oounty traaaorer. togother with tater- Mt thereon (or ooo year at tho rate of usn per ceotam per annum, shall tw laid beforo tbe tioard of supervlBors of such county for reaaiessmeot aa are otlwr taxes and shall be by such lioard of su- per\'lsors reassessed upon Uw assetismeDt roll of the current year against such rod edato and shall be a lien thereon,
96. This act ahaU lake effect immediately. Btato of Now York. Office of the Secre¬ tary of Btate, ss:
I have compared tho preceding with the original law on flle In this office, ai.d do hereby oertify that tho same Is a corroct trariscrlpt therefrom and of ilie wholo of iaid orisinal tew.
FRA.NCIS M HUGO,
Seoretary of Stato
LAWS OF NEW YORK—By Authority.
CHAP 33X AN ACT to amend tho tax law, ta rela¬ tion to ttM ft-anchlse tax on corpora¬ Uona.
Became a tew April Z7, 19K. with tho op- provd of tlw Oovertior. Passed, three- tlfttis being pcoseot.
The People of the State of New York, repreeented In Sen.ate and Assembly, do onect aa follo-ws;
Bectlon 1. Section ono hundred and elghtj'-two of ctiapt, r flxty-two of tho tewa of nindeen hundred and nine, enti¬ tled "An act In relation to taxation, con- sUtutlng chapter ."sixty of the consolidated lawa," as amended by chapter threo hun¬ dred and seventuen of the Laws of nine¬ teen hundred and flfleen, lo horeby amond¬ ed to read as folloiva;
9 IK. Franchise ta.t on corporations. Fur the privilege of exercising Its corpo¬ rate franchisOB In Uii.i nate every domes¬ tic oorporaxton. Joint stock company or a,s8oaio,tlon, and for tho purpose of doing business In this .state, every foreign cor¬ poration, Jotat stuck company or osaoL-ia- tloa. stwll pay to the stale treasurer an- nudly. In advanco, an annual tax to be oomputed upon the ba.«ls of the amount of tts capltaJ stuck, employed during the preceding y'Oar within this ntate, and upon eaoh dollar ot sucb amount Ttw measure af the oraount of civ>llal stocii einplo^-ed In this state stiaU bo euch a portion of ttw Issued o&pLt'il stuck tin the gross as¬ sets employed In any biisincHs withlo thte stale bear to the gross luiBets wheievor emplojred In buslneeo. For purposes of taxation, tbo capitai of a corporation in¬ vested In the slock of ancthor oorporation stum tM deem'-d to be asHets localed v-horo tbo physical property repre.feiit, d by euch stock U located If thn dlvlUeiiibi upon the capital stuck amount to alx, or more than six per centum up«in the par value of tho caplt<'ii stock, duriue any yoar end¬ ing -with tho thlrty-flr.st duy of October, tho tax shall bo at the rato of one-quar¬ ter of a mill far eech ono per centum of dividends mado or de<*l.ared upou the par valuo of the capltol stock during said year. If such dividend or dlvkliii'Ls amount to lesa than six por centum of tho par vaJue of tho capitol stock, and
(ll Tho a.ssots do not exreed fhe nobili¬ ties, exclusive ot capital stork, or
(2) The a\-erage price at which such stock sold during said ye.ir did nut •equal or exceed ita par value, or
(S) If no dividend was declared,
Ttien eoi-h dollar ot the amount of cap¬ ital stock enaployed tn this state, deter¬ mined as hereinbefore pro-vided, ahaH be taxed at ttw rato of throe-fwirths of one mill. If such dividend or dividends amount to lees than six per cnutum on the par value of the capital Btock, and
0) The assete exceed tb<< llu bilitlea, ex¬ clusive of capital strx-K, by an amount equal to or greater tiian the par valiw of tho capital stock, or
(8) The average tirtce at wtitch such Btock aold during said year la equal to or Sreoter than the pnr value,
Then tho amount of lapilaj stor*. de¬ termined as herelnbeforo provided to be employed In llii.H state, Hhall bo taxr*d at the rato of one and one-half milla on each dollar of the vaiui*tlon of the i-ap- itai stock employed In thto state, but such valuation shall qot bo 1*«ih than
(1) The par value of mich stock.
CS) The dlffemico bdweeri the aoaita and Uabliltica, exclualve of capital atock,
f3) The average price at which auch stocil sold during said year.
If sucb corporation. JiMnt stook company or associalioii ahuil have more than one Idnd of oapitivl stucl^. aud upon one of sueh kinds of stoiJt a dividiiid or divi¬ dends amounting Im si.t or mire than kIx per centum upon th<i par varie thereon, haa been me,de or deilarerl, and upon tbo oth/>r no dividend huN hei-ii made or de- ctered, or lb,- dividend or di^ul'lula mado or deol.ire<l thereon amount t'l le.ss ttian six per centum upon tlie par value there¬ of, then tho tax shall be at the rate of one-quarter of a mill for eacli one per cectum of divldendp mude or declared upon the capit:il tto'k the pur vahjo of which tbe dividend or divjdwids made or declared amount to nix or more than six per centum, and in adillti'in th'TCto a tux shall 1X1 i-bargeii upon tii" lapilul stock
(1) l'pon wliirli no dividend -waa made or dedared, or
(2) Upon whii-h ttie dividend or dividends made or declared did not amount to six per centum ui>on the p'ir value.
At the rate as hereinbefore provided for the taxation of capital stork upon which no dividend was made or deilnred. or upon v\lili-h thi' dividend or dividends made or declan-d did not amount to stx per centum on th-j par value
All coi-porations not tux'ible under tho pr€>codiiig iiaragrnptis of thm Hei:tlori shall be taicfl in an amount not lesH ttian would bo produred by ii'i Mbse.ssinent of ono and one-balf mlllH on <ai 11 one dollar of the actual value of il.s capital stwk ddermln'il to be e.'nployi-il In tiil.s state as hert inboforo proviili-,|, or one and one- half mills up<jn earh dollar of ,such cap¬ ital stock ut the aviraiie price ill which said stock sold during llie mh:i1 \ ear
I 2 Thia act atjiil take erect Immadl- Btely,
State of New York. Office of the Secre¬ tory of State, hs;
I have compared the preceding with the original law on fllo In this 'ilio-e.. ard do hereby certify thut tbe sam>- is a corri>ct trHn,scri(»t therefrom and of the wholo of aald originui law.
FRA.NCIS IM moo.
8h< r-tary of .Slate,
LAWS OF NtW YO_RK—By Authority.
i.-il.-\l^ '2:11 AN ACT to amend tho tax Law, in rela¬ tion to tlw aaaeiibnient of apexlnl fran-
chiaea
Became a law April a-, 1316. with tbo ap¬ proval of Uw Governur, I'asKed, liiroe- tlttha being present.
Tho 1 ople of tlw Stole cf New York, represented to Senate and Assembly, do enai;rt aa folkiws:
Section t Sec-Uon forty-three of chaptor sixty-two of tho lawH of nineteen hun¬ dred and nlrw, entitled -An act In roteUoc to taxation, cunslltuUng ctiaptor sixty of tho conaolldatsd laws,' u.s amended by ciiapter two hundred ard seventy-flve of the lawa of nineteen bundred and nlr.o. ctwptera aeii 1111 and four hundred and fif¬ ty-eight of too lawa of nineleen hundred and tan and chapter eiglit bundred and four of the lawa of nineleoo liundred aind etevcA. U twreby repealed.
I 2. Section forty-four of such ctiap«er te hereby amended to read as follows:
9 44. ^lecJaJ franchise report to tax oommtedon. Every person, copartnerahip, asaociatlon or corporation subject to taxa¬ tion on a apecial franchlBO, stiall. wlttiln thirty days after suoh spectel franchise te aoqulrad, make a written report to th* tax commission containing a full descrip¬ tion of ovary apodal f ranch la* poeseeeed or enjoyed by suoh iierson, copartnerohli^
aame to haM. ar tt pa^ ar eajoyad uader a peaaml toar, a
ooadlttea. obUsatloa or biiritaa la^oaM upon each spectel fraachtae, aa aadar wlilch the sanw to onjoyad. ¦ay ottier taformaUon rdattap ta < •e of such spadal franchia^, tbe tax oommtesloii. Tlw tax may require an annual report Umo to time a further or report from any such peraost ma stitp, saeodation or oorpoiattpa ins tafomuitinn and dato npaa tera as it may specify. IDvery quired by this section shall hav< therdo the affldavii of Uw piaab preddent secretary of traaaurar ot tha ¦ ¦^^tet'o" er corpo.iUon, ar aaa at tha persona or one of ttM membera et Pba e^ partnership maklns ttM aama to toe «^ tod tlwt tbe Btatomente cont ta are true, Sui-h commtodon iwre blanlis to be uaed ta Iiorte required by thto person, copartnership poratlon falling to make ttw ¦ apart rm. quired by thla section, or *»a*«'s to aaabw any apecial report reoutred by tb* tax commission witlun a reaaonahW ttow vaa> ifled by tt ahail lorfeit to ttw peopte et the state the sum of one bandrad rtnltosa for evcry such failure and the addiUaaal sum of ten dollars tor each day that euoh failure continues, and atiall not be entl¬ Ued to review the aoseoanwnt by osrtla- rari, OS pro-ided by sectioe torty-oto at this chapter, Aoknowlodsmeot ot aaoslpt of bteok reporta which oontata tha pan¬ alty provisions of this aectkia ahall Iw deemed sufflcieot noUoe st aach lies,
} t. Section torty-flvo of as amendod by etiapter eigbt hundrad and four of Uw laws of nineteen bundred aad eleven, to twreby repealed,
9 4, Suoh chapter to beretiy amended by Inserting tliereta a new section to b* aeo¬ tion fony-flwe, to read as foibiaa.
I €,. Special franchise; fuU laPwiliili and equalization by tax commtodun, Ttw tax commission stwll annually Sx aad 4s- lermino ttw full and actiwl iialiwMisi of each special francblno aubject to aaseas- ment In each dty, town or rtllasa< aball inquire Into and ascertain a* near aa may bo tbe percentag* of ttw fall auid actual value at wblch, other r«al property la the city, town or vlllage for wtiich fvUl valua¬ tion boa been made, to belns aaseeaod, apd by the rate of equalisation se sslslilbiliiiil fix and determltw tho equattoed vaJoattoa of eacb special fraxinhtaa aahjaet to oa- •esament
I 6. Section fut'ty-flve-a ot-eueh ffhaptor, OS sddod by ehapter elgtit liundred and four of the lawa ef nineteen handaed and eleven, la heroby repealed.
9 S. Buch chapter Is hereby amended by insiirtlng therein six new sectlbns. to be sections forty-flve-a to torty-thfm-t, tadu¬ slve, to i-«ud, respectivdy, as tolloevs
9 4C-a. Hottrtns on special tranchioe val¬ uations; notlco. On detarmtolDg tbo full and actual valuation of a s)>(>cial fran- ctiiso and the rato of equoUaBlioo thereof tho tax cominission shall Immedlatoly give notioe In writing to ttw iiereon, copartner¬ ship, association or corporation affected, and to eacil city, town or vllLag« In wblcb such spedal franctaoe Is sutiject to ssuesa- ment. statlog ta substono* tbat suoh do- term Inationa have been maUe and th* to¬ tal full and aotual valuation and tbe rate of equalization thereof In each city, town and village, and tli.it tbe commlaalon will meet at Its office in tho city of Altwny on a day specified in aiicb notice^ to twar and determine uny complaint ooncemlns suoh ^U valuation and tbo rato ot equalisa¬ tion. Sue h notice muat be aerved at least ten days before tba day flxed for tha hearing: and ll mny bo aerved on a co¬ partnerahip, asHocluUoii or oaa pot atlon t>y raalimK a copy thereof to it mt ita prto- clpel ofllco or place of bu^iws* aod on a p*rson, etther personally er by meltbis It to him et his plaoe of budneoa or last known plairo of reddenos. In a toosa said statement shall spo'-ify th* total amount of the asHesanieni of mich special fran¬ chise, and tho ojnoont thereof in any vli¬ tese or -vll loses therdn. Section thtrty- s*v<*n ot thla obaptor applies se tar sa practicable to a twartns by tlw tax^oaia- mtedon under this ssoUon.
9 4&-b. Spectel freacbtoae: determtaatloa of float full and egiwilerd vduatlon. Aft¬ er tiearlns oomptelnto ao to such valua¬ tion and rato of e<|UiUteeittoii of the spe¬ cial franchise tha oomoilSBlon shall flx and determine the Anal rail value of each special franchise and asoertaln the flnal rut* of equalization aod •qusliae ttw find full valuo of eaoh apodal fnuichlBe to such an amount a* ta ite Judgment will place the special franchba on ttw aame Itanin a.s the aasesoment ot other real proiiertv in the oity, town or vUtese ta whlcll thn special franchise to located, la •ai-ortaliiliig tho boda of asaeaament of otiiii real property or determlnlns the final full and actual valuation of a sp^ clal fnuirMije, the tax commlaalon may. tn ItH dlMiretlon. tuke tedimony and bear proof, under oath or otherwiae, aud may avail Its'lf of all information on the aut>- Ject appearing of record tn Ite otihw and all Information wtiich It may aoQataa ta the disctiarge of Its dutlea, and taay aB>- ploy Its experts, agenis or ottwr persona In procuring any Infunnutioii It maty re- qulri' for such purpose
9 4r,-i' Certlflcuto of siiedal franohlso valuations fll.id with hKailUea. Aftor de¬ termining ttie flnal full and oqualtaed vaU uatiuii of u spectel franottlBo the tax oom- hiisMlori i^^tflie wlUi tbs clerk of tho city, town 'or vfllage In whldi ao<% epe¬ clal fram^hiHo to suliject ta aaoessment a written atati^raeot duly oertlfled by the se<'retary of the coranilHolon of tb* valua¬ tion ot each spe<-lal friun^se aaaeoaed therein aa flnally flxed and equalteod. In a town said atatenient ahall «p«rlfy th* total amount of tbe aHt«%<uient of each apodal frarKiblae, and the iuao<int thereof hi any vllluge or villages ttwsota. In tlw city of New Tork said statement Rtiall tM filed with the depaj-traent of taxee and Hssenninents Suih statetncnt atwll iM filwi with thc clerk of the villas* aot tet¬ er lliaii th* flrd day of Octolwr amd with the 'lerk of the city, or the deptwtment of taxes and asseasinenta In ttw dty of New York, not later than thirty days tw¬ fore ttio flnal 'ximplellon, verlftratlon and tiling of Ibe aHsesHiijeiit-roll Tbe otate- mi nt of Hpec.tal franchtoe vaJuattona In towns uiiall be made in duplicate, one copy to be flled with the town clerk not later than August first, aod tho othar copy with tho rierk of tbo tKxu-il of Kup*»> visors ob tho oounty nut teter tliaa dtp tember Hrat.
Kach city clerk ohall, wtthln Avo daya after tho reoeixit by liim of tin- atatement of the eqoeJteed valuutioiin of a apecial franchlso oa flxed by thi! tux lotntniasloa. deliver a oopy of bik-'j ntutetntiit c-ertUted by him to Itie asm iwois or otlwr oQuera charged with tiie duly of niukins tecal assetisnienls in oaliJ city Kai ii town derk shall, within live days after the receipt by blm of tbe BtatombUt uf equaltoed val¬ uations, deliver copies of auch statement cortilled by blm to tbe euporvloor rf ttw town, uud to ttw usae-wora uf tba town (or which tlw asausuinente lurra 'bssn made,
Ttie flnal equsltlzad valuatkin ot aiaiy BpMClaJ franchise In a city, town or vUtege mt 10 flxed and detornrilned by th* tax cominisslun shsll be «ateM>u by ttw osseq aora or other otn'.»r« toereof In the prop¬ er part of the a.-i.-ossmont-roll botoaa tba flnal revision ami oertLflcatiun ot audi roil by Uiom and tieconiu a part ftarnit with ttie same fort;* and effei t i^ It •uch assessment had tieen ongliiaJly mod* bp such aaseBsoru.
I ii-d. SiMclal franchiai; eortifloattaa •* flnal valuatlona to owners. Ttio tax OOOH mlnaion, on fllins said atatemeot at tha flnal e^iualUed valuation of a eiTtol francliiau, atiall give to Uii piiraoo, co- purtnershlp, association or corporation eit- fccted writtim notlco ttiereof, wn^b no¬ tice diall contain a datement of uie full and actud value of sucb apuclal fraocbl^a as Anully Axed and detarmUHMl and UW amount ta which it tiaa bean •quaHaed. In a town aald slatement aball spacity tba total amount of tbo aaseswinent of aach Bpeclal franchise, and ttie amount tbareot In may vlllaso or villasee thereta. PuoA notice may tM ser-Tvd on a oopurtneratup^ asaociatlon or cr>rpormtlon ggoeted by malting a copy Uiereof to tt at its prtad- pal office or place of buaineni^ and <ri a penon either personally or by malltns tt to him at tUs ptece of buslneaa or teat kocwzi pteo* of fusldenco,
I 46-A. SiMolal fraachl^e •aseaamsatoaab Ject to all toxea The Anal *qusltaed val¬ uation of e-very apodal francbiae aa SXed and detennlnod by Uie tax commlartoa atiall tw tho uawosacd vaJuatten oa which all taxea, baaed on such i^ecld fraarhisa for ototo. county, city, tovra, -vfllase schod, hishway or othar dtolrld pnapaaap ahall ba tovted tar tba afamta^ j|aata
