as individuals in so far as applying for a reduction of valuation or assessments and can resort to the same legal remedies to attain that object.

§ 448. Assessments on corporations, how inserted in assessment roll.

The amount of taxes assessed on all incorporated companies liable to taxation, shall be set down by the Board of Supervisors, in the fifth column of the corrected assessment roll, and shall form a part of the moneys to be collected by the Collector. 2 R. S. (8th ed.) 1150, § 15, as amended by Laws 1857, chap. 456, § 2.

489. Duty of Supervisors.

In

The Board of Supervisors having completed the assessment, shall transmit to the Comptroller, with the aggregate valuations of the real and personal estate in their county, a statement, showing the names of the several incorporated companies liable to taxation in such county, the amount of the capital stock paid in, and secured to be paid in, by each; the amount of real and personal property of each as put down by the Assessors, or by them; and the amount of taxes assessed on each. those counties in which there is no such company, the Boards of Supervisors shall certify such fact to the Comptroller, with their returns of the aggregate valuations of real and personal estate. 2 R. S. (8th ed.) 1151, § 16. A STATEMENT of the names of the several Incorporated Companies liable to taxation in the County of the amount of Real and Personal Estate belonging to each, as the same is set down in the assessment rolls which have been sanctioned by the Board of Supervisors of said county, and the amount of tax assessed upon each, for the year one thousand eight hundred and

;

CHAPTER XIV.

OF THE EQUALIZATION OF ASSESSMENTS.

§ 490. Supervisors may equalize assessments.

§ 491. Their action is quasi judicial and cannot be delegated.

§ 492. Basis of equalization.

§ 493. Cannot make allowance for omitted property.

§ 494. Nor review particular assessments.

§ 495. Principles on which they proceed.

§ 496. They are confined to real estate. 497. Committee on equalization.

$498. Report of committee on equalization.

$499. Aggregate valuation to be sent to Comptroller.

§ 500. Form prescribed by Comptroller.

$501. Corrected assessment rolls to be copied.

$502. Assessment rolls, how disposed of.

§ 503. Defective copy does not invalidate sale.

$504. Equalization proceedings by Board, to be published. $505. Clerk of Board to transmit to Comptroller certificate. 506. In Oneida County.

BY BOARD OF STATE ASSESSORS.

§ 507. Any Supervisor may appeal from equalization to State Assessors. § 508. Forms and rules to be prepared by State Assessors.

509. Forms and rules adopted.

§ 510. State Assessors to hear proofs.

$511. Power of Assessors to summon witnesses.

$512. They may appoint a stenographer.

§ 513. His compensation.

514. Appeals, when heard-dismissal of appeals.

§ 515. Hearing and determination of appeals.

§ 516. Rules governing Assessors in receiving evidence. $517. Duties of Assessors on such hearing.

§ 518. State Assessors act judicially.

519. Their acts not affected by.

§ 520. Costs and expenses on appeals.

$490. Supervisors may equalize assessments.

The Board of Supervisors of each county in this state, at their annual meeting, shall examine the assessment rolls of the several towns in their county, for the purpose of ascertaining whether the valuations in one town

or ward, bear a just relation to the valuations in all the towns and wards in the county; and they may increase or diminish the aggregate valuations of real estates, in any town or ward, by adding or deducting such sum upon the hundred as may, in their opinion, be necessary, to produce a just relation between all the valuations of real estates in the county; but they shall in no instance reduce the aggregate valuations of all the towns and wards, below the aggregate valuation thereof, as made by the Assessors. 1 R. S. 395, § 31, (2 R. S. [8th ed.] 1104).

§ 491. Their action is quasi judicial and cannot be delegated. The action of the Board of Supervisors in equalizing assessments is quasi judicial and cannot be delegated. It must be performed by the Board as such. After the different questions as to what changes, if any, are to be made in the valuations and those upon which depend the amount of money required to be raised and determined, the insertion of what is necessary in the rolls to carry out such determination is clerical; but the rolls. must be completed before the warrants are annexed. Bellinger v. Gray, 51 N. Y. 610; People v. Supervisors of Schenectady, 35 Barb. 408.

Accordingly, it was held, that where a Board determined to increase the valuation of the real estate in a town by adding a certain per cent. thereto, but attached the warrant to the assessment roll before it was completed, by inserting the increased valuation and extending the tax, and delivered it thus incomplete to the Supervisor of the town, who, after the adjournment of the Board, filled up the blank columns in the roll and delivered it with the warrant to the Collector, with directions to collect the taxes, that the assessment roll and warrant were void. Bellinger v. Gray, 51 N. Y. 610.

§ 492. Basis of equalization.

When the Board determine it to be necessary to add to the aggregate valuation of the real estate of a particular town, the letter of the law requires them, instead of

adding a gross sum to the aggregate valuation, to add to the assessed valuation a specified sum upon each one hundred dollars. Tallmadge v. Supervisors of Rensselaer Co., 21 Barb. 611.

Still, where the aggregate sum added is the same that would have been added if the other mode of ascertaining the aggregate sum had been pursued, the difference is not material. Ibid.

$493. Cannot make allowance for omitted property.

A Board of Supervisors in equalizing assessments cannot make allowance for omission of taxable persons or property from the roll, by the local Assessors. Hadley, 1 Abb. N. C. 441.

§ 494. Nor review particular assessments.

People v.

Nor can they then review the valuation of the Assessors on particular properties, or the decision of the Assessors that certain property is exempt. Ibid.

$495. Principles on which they proceed.

The duties of the Board of Supervisors are simply to equalize valuations as between the several towns and wards in the county. They deal with the towns and wards as units. They have no original power of assessment. If the Assessors have omitted a tax payer, or an item of property liable to taxation, the Supervisors can not remedy the omission by amending the assessment roll. Nor can they legitimately take the fact of such omission into consideration, for the purpose of increasing the valuation of property in the town or ward where the omission occurred. Any increase of the valuation based upon such considerations, would have the unjust effect of taxing the property holders whose names were on the roll for the property of those whose names were omitted. Ibid., p. 444.

§ 496. They are confined to real estate.

The powers conferred upon the Board for the equalization of assessments is confined exclusively to assessments

upon real estate. People v. Hadley, 76 N. Y. 343; same v. same, 1 Abb. N. C. 447.

$497. Committee on equalization.

In counties where there is no special or local law in relation to the equalization of assessments, it is the practice to refer the question of equalization to the standing committee of the Board, organized for that purpose. The functions of such committee are to make proper investigations and to report to the Board. Of course the report of such committee is merely advisory, as it requires the affirmative action of the Board to determine the equalization.

§ 498. Report of committee on equalization.

To the Honorable, the Board of Supervisors of

County :

The undersigned committee on equalization respectfully report that we have taken the matter of equalization of the assessments of the various towns and wards in the county into consideration, and after careful examination and mature deliberation we have concluded upon and herewith submit a table showing what we deem to be a proper equalization of the assessments of real estates in the towns and wards, and that such table produces a just relation between all the valuations of the real estates in the county: