Apportioning Valuation of Railroads, Telegraph, Telephone and Pipe-Line Companies between School Districts CHAP. 908 AN ACT in relation to taxation, constituting chapter twentyfour of the general laws ARTICLE II Took effect June 15, 1896 MODE OF ASSESSMENT Section 39 Assessors to apportion valuation of railroad, telegraph, telephone, or pipe-line companies between school districts. The assessors of each town in which a railroad, telegraph, telephone or pipe-line company is assessed upon property lying in more than one school district therein, shall, within fifteen days after the final completion of the roll, apportion the assessed valuation of the property of each of such corporations among such school districts. Such apportionment shall be signed by the assessors or a majority of them, and be filed with the town clerk within five days thereafter, and thereupon the valuation so fixed shall become the valuation of such property in such school district for the purpose of taxation. In case of failure of the assessors to act, the supervisor of the town shall make such apportionment on request of either the trustees of any school district or of the corporation assessed. The town clerk shall furnish the trustees a certified statement of the valuations apportioned to their respective districts. In case of any alteration in any school district affecting the valuation of such property, the officer making the same shall fix and determine the valuations in the districts affected for the current year. Railroad Companies-Collection of Taxes CHAP. 675 AN ACT to facilitate the payment of school taxes by railroad companies PASSED July 25, 1881 lectors to to county or assess railroad *Section 1 It shall be the duty of the school collector in each school dis- School col trict in this state, except in the counties of New York, Kings and Catta- deliver raugus, within five days after the receipt by such collector of any and every statement tax or assessment-roll of his district, to prepare and deliver to the county treasurer of treasurer of the county in which such district, or the greater part thereof, every tax is situated, a statement showing the name of each railroad company ap- ment pearing in said roll, the assessment against each of said companies for real against and personal property respectively, and the tax against each of said com- companies panies. It shall thereupon be the duty of such county treasurer, immedi- their ately after the receipt by him of such statement from such school col- districts lector, to notify the ticket agent of any such railroad company assessed for taxes at the station nearest to the office of such county treasurer, County personally or by mail, of the fact that such statement has been filed with must him by such collector, at the same time specifying the amount of tax to thereupon be paid by such railroad company. Sec. 2 Any railroad company heretofore organized, or which may hereafter be organized, under the laws of this state, may within thirty days after the receipt of such statement by such county treasurer,. pay the amount of tax so levied or assessed against it in such district and in such statement mentioned and contained with one per centum fees thereon, to such county treasurer, who is hereby authorized and directed to receive such amount and to give proper receipt therefor. *As amended by chapter 533, laws of 1885. treasurer notify the ticket agent of such railroad com pany Sec. 3 In case any railroad company shall fail to pay such tax within said thirty days, it shall be the duty of such county treasurer to notify the collector of the school district in which such delinquent railroad company is assessed, of its failure to pay said tax, and upon receipt of such notice it shall be the duty of such collector to collect such unpaid tax in the manner now provided by law, together with five per centum fees thereon; but no school collector shall collect by distress and sale any tax levied or assessed in this district upon the property of any railroad company until the receipt by him of such notice from the county treasurer. Sec. 4 The several amounts of tax received by any county treasurer in this state, under the provisions of this act, of and from railroad companies, shall be by such county treasurer placed to the credit of the school district for or on account of which the same was levied or assessed, and on demand paid over to the school collector thereof, and the one per centum fees received therewith shall be placed to the credit of, and on demand paid to, the school collector of such school district. Sec. 5 Nothing in this act contained shall be construed to hinder, prevent or prohibit any railroad company from paying its school tax to the school collector direct, as now provided by law. Sec. 6 This act shall take effect immediately. Exemptions from Taxation-Dwelling-house and Land Owned by Religious Corporation, when Exempt, and Real and Personal Property of a Minister of the Gospel or Priest CHAP. 908 AN ACT in relation to taxation, constituting chapter twentyfour of the general laws ARTICLE I Took effect June 15, 1896. TAXABLE PROPERTY AND PLACE OF TAXATION Section 4 Exemptions from taxation. The following property shall be exempt from taxation. * * * * * 9 All dwelling-houses and lots of religious corporations while actually used by the officiating clergymen thereof, but the total amount of such exemption to any one religious corporation shall not exceed two thousand dollars. Such exemption shall be in addition to that provided by subdivision seven of this section. 11 The real property of a minister of the gospel or priest who is regularly engaged in performing his duties as such, or permanently disabled, by impaired health from the performance of such duties, or over seventyfive years of age, and the personal property of such minister or priest, but the total amount of such exemption on account of both real and personal property shall not exceed fifteen hundred dollars. Real and Personal Property of Corporations and Associations Organized Exclusively for Moral, Mental, Religious Purposes, etc., Exempt from Taxation CHAP. 908 AN ACT in relation to taxation, constituting chapter twenty. four of the general laws ARTICLE I TAXABLE PROPERTY AND PLACE OF TAXATION *Section 4 Exemption from taxation. exempt from taxation: The following property shall be ** of real tion tions 7 The real property of a corporation or association organized exclu- Exemption sively for the moral or mental improvement of men or women, or for property religious, bible, tract, charitable, benevolent, missionary, hospital, in- from taxafirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more such purposes, and used exclusively for carrying out thereupon one or more of such purposes; and the personal property of any such corporation shall be exempt from taxation. But no Proviso as such corporation or association shall be entitled to any such exemption if to exemp any officer, member or employe thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof, for any such avowed purposes be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employes, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or Exemption of property association entitled to such exemption held by it exclusively for one or not in more of such purposes, and from which no rents, profits or income are actual use derived, shall be so exempt, though not in actual use therefor by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association. The real property Exemption of any such corporation not so used exclusively for carrying out thereupon property one or more of such purposes, but leased or otherwise used for other purposes, shall not be exempt, but if a portion only of any lot or building of any such corporation or association is used exclusively for carrying out thereupon one or more such purposes of any such corporation or association, then such lot or building shall be so exempt only to the extent of the value of the portion so used, and the remaining or other portion to the extent of the value of such remaining or other portion shall be subject to taxation. Provided, however, that a lot or building owned, and actually used for hospital purposes, by a free public hospital, depending for maintenance and support upon voluntary charity shall not be taxed as to a portion thereof leased or otherwise used for the purposes of income, when such income is necessary for, and is actually applied to, the maintenance and support of such hospital. Property held by any officer of a religious of property denomination shall be entitled to the same exemptions, subject to the same officer of conditions and exceptions, as property held by a religious corporation. *As amended by chapter 371, laws of 1897. of leased held by religious corpora tion Real Property Purchased with Proceeds of Pensions Granted by the United States, for Military or Naval Services, Subject to taxation for School Purposes, etc. Chapter 347, laws of 1897, section 1, amends subdivision 5 of section 4 of chapter 908, laws of 1896, entitled "An act in relation to taxation, constituting chapter twenty-four of the general laws," as follows: Section 1 Subdivision five of section four of chapter nine hundred and eight of the laws of eighteen hundred and ninety-six, entitled "An act in relation to taxation, constituting chapter twenty-four of the general laws," is hereby amended to read as follows: 5 All property exempt by law from execution, other than an exempt homestead. But real property purchased with the proceeds of a pension granted by the United States for military or naval services, and owned and occupied by the pensioner, or by his wife or widow, is subject to taxation as herein provided. Such property shall be assessed in the same manner as other real property in the tax districts. At the meeting of the assessors to hear the complaints concerning assessments, a verified application for the exemption of such real property from taxation may be presented to them by or on behalf of the owner thereof, which application must show the facts on which the exemption is claimed, including the amount of pension money used in or toward the purchase of such property. If the assessors are satisfied that the applicant is entitled to the exemption, and that the amount of pension money used in the purchase of such property equals or exceeds the assessed valuation thereof, they shall enter the word exempt upon the assessment-roll opposite the description of such property. If the amount of such pension money used in the purchase of the property is less than the assessed valuation, they shall enter upon the assessment-roll the words "exempt to the extent of ... dollars (naming the amount) and thereupon such real property, to the extent of the exemption entered by the assessors, shall be exempt from state, county and general municipal taxation, but shall be taxable for local school purposes, and for the construction and maintenance of streets and highways. If no application for exemption be granted, the property shall be subject to taxation for all purposes. The entries above required shall be made and continued in each assessment of the property so long as it is exempt from taxation for any purpose. The provision herein, relating to the assessment and exemption of property purchased with a pension apply and shall be enforced in each municipal corporation authorized to levy taxes. 66 Pay, Bounty and Pension Money of Soldiers and Sailors and Real Property Purchased Therewith CODE OF CIVIL PROCEDURE *Section 1393 The pay and bounty of a non-commissioned officer, musician or private in the military or naval service of the United States or the state of New York; a land warrant, pension or other reward, here:ofore or hereafter granted by the United States, or by a state, for military or naval services; a sword, horse, medal, emblem or device of any kind presented as a testimonial for services rendered in the military or naval service of the United States or a state; and the uniform, arms and equipments which were used by a person in that service, are also exempt from levy and sale, by virtue of an execution, and from seizure for non-payment of taxes, or in any other legal proceeding; except that real property purchased with the proceeds of a pension granted by the United States for * As amended by chapter 318, laws of 1897. military or naval services, and owned by the pensioner, or by his wife or widow, is subject to seizure and sale for the collection of taxes or assess ments lawfully levied thereon. NOTE. The court of appeals of this state, in Yates County National Bank v. Carpenter, 119 N. Y. 550, held where such money (pay and bounty, land warrant, pensions or other reward) can be traced directly to the purchase of property, necessary or convenient for the support of the pensioner and his family, such property is made exempt by the above section. A. By the revised statutes of this state, all property exempted by law from execution shall be exempt from taxation. Holidays AN ACT relating to the construction of statutes constituting chapter one of the general laws. Passed May 18, 1892. As amended by chapter 614, laws of 1897 Section 24 The term holiday includes the following days in each year: Public The first day of January, known as New Year's day; the twelfth day of holidays February, known as Lincoln's birthday; the twenty-second day of February, known as Washington's birthday; the thirtieth day of May, known as Memorial day; the fourth day of July, known as Independence day; the first Monday of September, known as Labor day, and the twenty-fifth day of December, known as Christmas day, and if either of such days is Sunday, the next day thereafter; each general election day and each day appointed by the president of the United States or by the governor of this state as a day of general thanksgiving, general fasting and prayer, or other general religious observances. The term, half-holiday, includes the period Halfholidays from noon to midnight of each Saturday which is not a holiday. The days and half days aforesaid shall be considered as the first day of the week. commonly called Sunday, and as public holidays or half-holidays, for all purposes whatsoever as regards the transaction of business in the public offices of this state, or counties of this state. On all other days and half days, excepting Sundays, such offices shall be kept open for the transaction of business. NOTE. By section 6 of title 2. chapter 556, laws of 1894, the consolidated school law, all lega! holidays that may occur during the terms of school during every school year, of 160 days of school, are included as parts of said 160 days, and exclusive of Saturdays. No Saturday shall be counted as nart of said 160 days of school, and no school shall be in session on a legal holiday. Actions by and Against Trustees of School Districts CODE OF CIVIL PROCEDURE *Section 1926 Actions by certain specified officers. An action or special proceeding may be maintained, by the trustee or trustees of a school district; the overseer or overseers of the poor of a village, or city; the county superintendent or superintendents of the poor; or the supervisors of a county, upon a contract, lawfully made with those officers or their predecessors, in their official capacity; to enforce a liability created, or a duty enjoined, by law, upon those officers, or the body represented by them; to recover a penalty or a forfeiture, given to those officers, or the body represented by them; or to recover damages for an injury to the property or rights of those officers, or the body represented by them; although the cause of action accrued before the commencement of their term of office. Sec. 1927 An action or special proceeding may be maintained against any of the officers specified in the last section (1926), upon any cause of * As amended by chapter 302, laws of 1897. |