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TITLE 4.

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Preceding section

extended.

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stated and collected.

said real estate, and the amount of its stock, if any, belonging to the state, and to incorporated literary and charitable institutions.

2. In the second column, they shall enter the quantity of real estate owned by such company, and situated within their town or ward; and in the third column, the actual value thereof, estimated as in other cases.

3. In the fourth column, they shall enter the amount of the capital stock of every incorporated company, paid in, and secured to be paid in, and of all surplus profits or reserved funds as aforesaid; after deducting the sums paid out for all the real estate of such company, wherever the same may be situated, and then belonging to it, and the amount of stock, if any, belonging to the people of this state, and to incorporated literary and charitable institutions.

Laws of 1853, ch. 654; 21 N. Y., 451; 12 B., 223; 1 B. Ch., 449; 7 H., 261; 4 Pai., 401, 394.

S8. The provisions of the fifteenth section of the second Title of this Chapter, shall be, and are hereby extended to the incorporated companies in the two preceding sections named; and the president, secretary, or other proper officer, may make the affidavit required by said section.

SEC. 9, 10, & 14, repealed by Laws of 1857, ch. 456, and § 7, 11, 12, 13, repealed by Laws of 1853, ch. 654.

S15. The amount of taxes assessed on all incorporated Taxes to be 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 monies to be collected by the collector.

Duty of supervi sors.

Duty of collector.

Laws of 1857, ch. 456.

$ 16. 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. In 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.

$17. The collector shall demand payment of all taxes assessed on incorporated companies, from the president, or other proper officer, of such companies, and if not paid, shall proceed in the collection and payment thereof, in the same manner as in other cases, and shall be liable to the same penalties for the non-payment of monies collected by him. And the collector's receipt shall be evidence of the payment of such tax.

TITLE 4.

$ 18. Such taxes shall be paid out of the funds of the com- Taxes how pany, and shall be rateably deducted from the dividends of paid." those stockholders whose stock was taxed, or shall be charged upon such stock, if no dividends be afterwards declared.

See Laws of 1845, ch. 195, § 1.

ings if
not be col-
lected.

taxes can

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$ 19. If the collector shall not be able to collect any tax Proceedassessed upon an incorporated company, he shall return the same to the county treasurer, and at the same time, make affidavit before the county treasurer, or some other officer authorised to administer oaths, that he had demanded payment thereof from the president, or other proper officer of the company, and that such officer had refused to pay the same, or that he had not been able to make such demand, as the case may be; and that such company had no personal property, from which he could levy such tax.

general to

$20. The county treasurer shall thereupon certify such ID. facts to the comptroller, who shall pass to the credit of such county treasurer the amount of all taxes so returned and certified, as in the cases of taxes on the lands of non-residents. S21. The comptroller shall furnish the attorney-general, Attorneywith the names of all companies and banks refusing or neglect- ale bill in ing to pay the taxes imposed on them, with the amount due chancery. from them respectively; and the attorney-general shall thereupon file a petition in the supreme court, against every such company, or bank, for the discovery and sequestration of its property.

Laws of 1857, ch. 456.

chancellor

S22. The chancellor, on the filing of such bill, or on the Powers of coming in of the answer thereto, shall order such part of the property of such company to be sequestered, as he shall deem necessary for the purpose of satisfying the taxes in arrear, with the costs of prosecution; and he may also, at his discretion, enjoin such company, and the officers thereof, from any further proceedings under their act of incorporation, and may order and direct such other proceedings, as he shall deem necessary, to compel the payment of such tax and costs.

remedy.

$ 23. The attorney-general may also recover such tax, with Further costs, from such delinquent company, by action in any court of record in this state.

By Laws of 1857, ch. 536; the 23 sections of this Title are declared
inapplicable to rail road corporations, and the following sections 24,

25, 26, 27, and 28, were added to this Title.

companies

$ 24. It shall be the duty of every rail road corporation of Railroad this state, to deliver, on or before the first day of May, in to furnish each year, to the assessors of each town or ward into which lists. any part of their road shall run, or in which they own or are in possession of real estate, a classified list of all real estate owned, or in possession of said company, in said town or ward, specifying:

1. The whole number of acres of land possessed or appro

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priated for their use with a valuation affixed to the same, deducting that which passes along or across highways, and such other portions, if any, as are already devoted to public uses and purposes.

2. The whole length of their superstructure, its cost as at present constructed, and present estimated value, naming the per centage of depreciation, if any, and construing "superstructure" to mean the ties, chairs, rails, spikes, frogs and switches; whether such superstructure be laid on land or on artificial foundation.

3. The buildings belonging to the company, or in their possession, describing them by location, with the estimated value, naming the per centage of depreciation, if any.

Laws of 1857, ch. 536.

$25. In fixing the valuation of the property of any rail road corporation, the assessors shall regard the list named in the preceding section and its subdivisions, when such list shall be received, as prima facie evidence of the value thereof; but such assessors shall, if they deem needful, for the purpose of testing or altering the valuation thus rendered, avail themselves of other additional evidence under oath, in reference to the completeness of the list, and the affixed valuation of the taxable property of such corporation; but in no case shall it be reduced below the sum stated in the list.

Laws of 1857, ch. 536.

$ 26. In case any rail road company shall not, within thirty days after the first day of May in each year furnish the list required by section twenty-four of this title and its subdivisions, they shall be liable to a penalty of two hundred and fifty dollars to be sued for and recovered before any court having jurisdiction thereof, by the assessors of the city, town, or village, where such neglect has occurred for the - of the poor of the same town.

Laws of 1857, ch. 536.

$27. Sections six, seven, eight, nine, Title three of said applicable. Chapter thirteen, shall apply to rail road corporations, and it shall be the duty of collectors to require the "call" mentioned in section six to be made, either on the treasurer of such corporation or the agent of the nearest station; and in addition to posting up advertisements in three public places, as mentioned in section eight, the collector shall serve a like written notice as to time and place on the treasurer or agent, as aforesaid.

Repealing clause.

Laws of 1857, ch. 536.

S28. All provisions of law in regard to taxing rail road corporations inconsistent with this act, are hereby repealed. Laws of 1857, ch. 536. See Laws of 1853, ch. 654, ch. 469.

TITLE V.

MISCELLANEOUS PROVISIONS OF A GENERAL NATURE.

SEO. 1. Town and city clerks to return names of assessors and collectors.

2. Delinquent town clerks and assessors to be reported.

3. Bonds, notes, &c. sent for collection, not to be taxed.

4. When tenant paying tax, may sue therefor or retain out of rent.

5. Losses sustained by default of collector or treasurer, on whom chargeable.

6. Comptroller to cancel erroneous charges of U. S. direct tax.

7, 8 & 9. Proceedings to insure correct returns.

10. Certificates and conveyances, may be recorded, &c.

11. Sales of lands for taxes for opening roads, how to be made.

12 & 13. Comptroller to send forms, &c. to county treasurers.

14. Comptroller to cause this Chapter to be printed and distributed. 15. Punishment for neglecting the execution of this Chapter

TITLE 5.

town and

1. The clerks of the cities of New-York, Albany, Hudson, Duty of Schenectady and Troy, and the town clerks of the several city clerks. towns, shall yearly, before the first day of October, in each year, certify and deliver to the supervisors of their respective towns, the names of all the assessors and collectors in their respective cities and towns, and the same shall be delivered to the board of supervisors, at their next meeting.

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board of

sors.

S2. The boards of supervisors of the several counties, at Duty of every annual meeting, shall transmit to the comptroller the supervi names and places of abode of the town clerks and assessors, in their respective counties, who shall have wilfully refused or neglected to perform the duties required of them in this Chapter; and the comptroller shall thereupon give notice to the district attornies of the proper counties, to the end that they may prosecute such delinquent town clerks and assessors, for the penalties incurred by them.

S3. When any bond, mortgage, note, contract, account or other demand, belonging to any person not being a resident of this state, shall be sent to this state for collection, or shall be deposited in this state for the same purpose, such property shall be exempt from taxation; and nothing contained in this Chapter shall be construed to render any agent of such owner liable to be assessed or taxed for such property; but every such agent shall be entitled to have any such property deducted from his assessment, upon making affidavit, before the assessors at the time appointed by them for reviewing their assessments, that such property belongs to a nonresident owner, and therein specifying his name and residence.

Act concerning the Revised Statutes, passed Dec. 10, 1828, § 17.

$ 4. When the tax on any real estate shall have been collected of any occupant or tenant, and any other person, by agreement, or otherwise, ought to pay such tax, or any part thereof, such occupant, or tenant, shall be entitled to recover, by action, the amount which such person ought to have paid; or to retain the same from any rent due, or accruing from him to such person, for the land so taxed.

Bonds, &c., state for

sent to this

not to be

collection.

taxed.

Remedy of taxes paid.

tenant for

§ 5. All losses which may be sustained by the default of Lones by

collectors

TITLE 5.

or county treasurer.

Sales for U.
S. direct
tax.

Comptrol

ler may require correct returns.

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upon.

the collector of any town or ward, shall be chargeable on such town or ward. All losses which may be sustained by the default of the treasurer of any county, in the discharge of the duties imposed by this Chapter, shall be chargeable on such county. And the several boards of supervisors shall add such losses, to the next year's taxes of such town or county.

$6. Whenever it shall appear to the comptroller, that any charge of arrears of the direct tax of the United States, returned to his office as unpaid, has been paid to any of the collectors of that tax, or that the same lands have been twice charged with the same tax, he shall cancel the erroneous charge on the books of his office.

$ 7. If, in consequence of having received irregular and imperfect descriptions of the lands of non-residents in any town, the comptroller shall apprehend that irregular or imperfect returns may again be received, he may give notice of such apprehension to the board of supervisors of the proper county, at their annual meeting, specifying the several towns in such county, the returns from which will probably require correction.

Duty of S8. It shall be the duty of such board of supervisors to superviBors there require the assessors and the collector of such town, specified in the notice of the comptroller, to meet in such town at such place as shall be designated by the supervisors, within thirty days of the expiration of the time, when the collectors are to make their returns to the county treasurers.

Of assessors and collectors.

Comptroller's certificate or deed.

Sales for taxes for opening roads.

Blank

forms and instructions.

$9. It shall be the duty of the assessors and collectors to meet pursuant to such requisition. The collectors shall specify to the assessors, the several lots to be returned as non-resident property, by reason of the non-payment of the taxes; and the assessors shall arrange the same according to the provisions of this Chapter, and shall examine the descriptions of the lots; and in case any of them are found erroneous and imperfect, they shall correct the same, conformable to such instructions as may have been received from the comptroller, and the collector shall thereupon return the lots as arranged and described by the assessors, to the county treasurer.

$10. Every certificate or conveyance executed by the comptroller in pursuance of the provisions of this Chapter, may be recorded in the same manner, and with the like effect, as a deed regularly acknowledged or proved, before any officer authorized by law, to take the proof and acknowledgment of deeds.

S 11. All sales of lands charged with taxes in arrear for opening and improving roads within this state, shall be conducted in the manner herein before prescribed; and the owners of the lands sold, shall be allowed to redeem within the same time, and on the same conditions.

$12. The comptroller shall, from time to time, at his discretion, transmit blank forms of assessment rolls, and of returns of unpaid taxes, to the several county treasurers in this state;

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