GENERAL LAWS AND SPECIAL ACTS RELATING TO SCHOOL ADMINISTRATION The following provisions of the general laws of the state and of special acts, relating to schools and the duties of school officers, do not properly form a part of the consolidated school law, but a knowledge of them is important and necessary on the part of school district officers. Vaccination of school children CHAPTER 661 An act in relation to the public health, constituting chapter 25 of the general laws Passed May 9, 1893 The people of the State of New York, represented in Senate and Assembly, do enact as follows: CHAPTER XXV OF THE GENERAL LAWS The public health law $200 No child or person not vaccinated shall be admitted or received into any of the public schools of the state, and the trustees or other officers having the charge, management or control of such schools shall cause this provision of law to be enforced. They may adopt a resolution excluding such children and persons not vaccinated from such school until vaccinated, and when any such resolution has been adopted, they shall give at least 10 days' notice thereof, by posting copies of the same in at least two public and conspicuous places within the limits of the school government, and shall announce therein that due provision has been made, specifying it, for the vaccination of any child or person of suitable age desiring to attend the school, and whose parents or guardians are unable to procure vaccination for them, or who are, by reason of poverty, exempted from taxation in such district. $201 Such trustees or board may appoint a competent physician and fix his compensation, who shall ascertain the number of children or persons in a school district, or in a subdivision of a city school government, of suitable age to attend the common schools, who have not been vaccinated and furnish such trustees or board a list of their names. Every such physician shall provide himself with good and reliable vaccine virus with which to vaccinate such children or persons' such trustees or board shall direct, and give certificates of vaccination when required, which shall be evidence So in the original. that the child or person to whom given has been vaccinated. The expenses incurred in carrying into effect the provisions of this and the preceding section, shall be deemed a part of the expense of maintaining such school, and shall be levied and collected in the same manner as other school expenses. The trustees of the several school districts of the state shall include in their annual report the number of vaccinated and unvaccinated children of school age in their respective districts. Assessment and taxation-Land in forest preserve CHAPTER 395 An act to amend the game law and to repeal chapter 332 of the laws of 1893, entitled "An act in relation to the forest preserve and Adirondack park, constituting articles 6 and 7 of chapter 43 of the general laws " Passed April 25, 1895 8270 The forest preserve shall include the lands owned or hereafter acquired by the state within the counties of Clinton, except the towns of Altona and Dannemora, Delaware, Essex, Franklin, Fulton, Hamilton, Herkimer, Lewis, Oneida, Saratoga, St Lawrence, Warren, Washington, Greene, Ulster and Sullivan, except I Lands within the limits of any village or city and 2 Lands, not wild lands, acquired by the state on foreclosure of mortgages made to the commissioners for loaning certain moneys of the United States, usually called the United States deposit fund. CHAPTER 908 An act in relation to taxation, constituting chapter 24 of the general laws Took effect June 15, 1896 ARTICLE I $4 Exemption from taxation. The following property shall be exempt from taxation: I Property of the United States. 2 Property of this state other than its wild or forest lands in the forest preserve. ARTICLE 2 822 Assessment of state lands in forest preserve. All wild or forest lands within the forest preserve shall be assessed and taxed at a like valuation and rate as similar lands of individuals within assessors. the counties where situated. On or before Aug. 1 in every year the assessors of the town within which the lands so belonging to the state are situated shall file in the office of the Comptroller and of the Board of Fisheries, Game and Forest, a copy of the assessment roll of the town, which, in addition to the other matter now required by law, shall state and specify which and how much, if any, of the lands assessed are forest lands, and which and how much, if any, are lands belonging to the state; such statements and specifications to be verified by the oaths of a majority of the The Comptroller shall thereupon and before the 1st day of September following, and after hearing the assessors and Board of Fisheries, Game and Forest, if they or any of them so desire, correct or reduce any assessment of state lands which may be in his judgment an unfair proportion to the remaining assessment of land within the town, and shall in other respects approve the assessment and communicate such approval to the assessors. No such assessment of state lands shall be valid for any purpose until the amount of assessment is approved by the Comptroller, and such approval attached to and deposited with the assessment roll of the town, and therewith delivered by the assessors of the town to the supervisor thereof or other officer authorized to receive the same from the assessors. No tax for the erection of a schoolhouse or opening of a road shall be imposed on the state lands unless such erection or opening shall have been first ap proved in writing by the Board of Fisheries, Game and Forest. ARTICLE 4 The §80 Payment of taxes on state lands in forest preserve. Treasurer of the state, upon the certificate of the Comptroller as to the correct amount of such tax, shall pay the tax levied upon state lands in the forest preserve by crediting to the treasurer of the county in which such lands may be situated, such taxes, upon the amount payable by such county treasurer to the state for state No fees shall be allowed by the Comptroller to the county treasurer for such portion of the state tax as is so paid. tax. Banks, banking associations and individual bankers CHAPTER 908 An act in relation to taxation, constituting chapter 24 of the general laws Took effect June 15, 1896 ARTICLE I Place of taxation §13 Stockholders of bank taxable on shares. The stockholders of every bank or banking association organized under the authority of this state, or of the United States, shall be assessed and taxed on the value of their shares of stock therein; said shares shall be included in the valuation of the personal property of such stockholders in the assessment of taxes in the tax district where such bank or banking association is located, and not elsewhere, whether the said stockholders reside in said tax district or not. $14 Place of taxation of individual bank capital. Every individual banker shall be taxable upon the amount of capital invested in his banking business in the tax district where the place of such business is located and shall, for that purpose, be deemed a resident of such tax district. ARTICLE 2 Mode of assessment §23 Banks to make report. The chief fiscal officer of every bank or banking association organized under the authority of this state or of the United States, shall, on or before the 1st day of July, furnish the assessors of the tax district in which its principal office is located, and also the State Board of Tax Commissioners, a statement, under oath, of the condition of such bank or banking association, on the 1st day of June next preceding, stating the amount of its authorized capital stock, the number of shares and the par value of the shares thereof, the amount of stock paid in, the date and rate per centum of each dividend declared by it during the year, the capital employed by it during the year, the amount of its surplus, if any, the amount, value and location of its real estate, a complete list of the names and residences of its stockholders, and the number of shares held by each, and such other data, information or matters as may be prescribed by the State Board of Tax Commissioners, who shall furnish blanks upon which such reports shall be made, and prescribe the form of verification thereto, and such commissioners may, at any time, require a further and fuller report. In case of neglect or refusal on the part of any bank, cor poration or association to report, as herein prescribed, or to make other or further reports as may be required by the commissioners of taxes, such bank, corporation or association shall forfeit the sum of $100 for each failure, and the additional sum of $10 for each day such failure continues, and an action therefor shall be prosecuted by the State Board of Tax Commissioners. There shall, in addition to such report, be kept in the office of every such bank or banking association a full and correct list of the names and residences of all the stockholders therein, and of the number of shares held by each, and such list shall be subject to the inspection of the assessors and the Board of Commissioners of Taxes at all times. The list of stockholders furnished by such bank, corporation or association shall be deemed to contain the names of the owners of such shares as are set opposite them respectively, for the purposes of assessment and taxation. $24 Bank shares, how assessed. In assessing the shares of stock of banks or banking associations organized under the authority of this state or the United States, the assessment and taxation shall not be at a greater rate than is made or assessed upon other moneyed capital in the hands of individual citizens of this state. The value of each share of stock of each bank and banking association, except such as are in liquidation, shall be ascertained and fixed by adding together the amount of the capital stock, surplus and undivided profits of such bank or banking association and by dividing the result by the number of outstanding shares of such bank or banking association. The value of each share of stock in each bank or banking association in liquidation shall be ascertained and fixed by dividing the actual assets of such bank or banking association by the number of outstanding shares of such bank or banking association. The rate of tax upon the shares of stock of banks and banking associations shall be one per centum upon the value thereof, as ascertained and fixed in the manner herein before provided, and the owners of the stock of banks and banking associations shall be entitled to no deduction from the taxable value of their shares because of the personal indebtedness of such owners, or for any other reason whatsoever. Complaints in relation to the assessments of the shares of stock of banks and banking associations made under the provisions of this. act shall be heard and determined as provided in article 2, section 36 of the tax law. The said tax shall be in lieu of all other taxes whatsoever for state, county or local purposes upon the said 1As amended by chapter 267, laws of 1903. |