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the amount thereof, with the added penalties, interest and the cost of executing the warrant, and to return such warrant to the comptroller and pay to him the money collected by virtue thereof by a time to be therein specified, not less than sixty days from the date of the warrant. Such warrant shall be a lien upon and shall bind the real and personal property of the corporation against whom it is issued from the time an actual levy shall be made by virtue thereof. The sheriff to whom any such warrant shall be directed shall proceed upon the same in all respects, with like effect, and in the same manner as prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner.
Action may be brought to recover taxes and to forfeit charter.
Law. Section 219-f. Action may be brought at any time by the attorney-general at the instance of the comptroller, in the name of the state, to recover the amount of any taxes, penalties and interest due under this article. If such taxes be not paid within one year after the same be due, and the comptroller is satisfied that the failure to pay the same is intentional he shall so report to the attorney-general, who shall immediately bring an action in the name of the people of the state, for the forfeiture of the charter or franchise of any corporation failing to make such payment, and if it be found that such failure was intentional, judgment shall be rendered in each action for the forfeiture of such charter and for its dissolution if a domestic corporation and if a foreign corporation for the annulment of its franchise to do business in this state.
Statute of limitations does not apply to collection of taxes.
Law. Section 219-k. The provisions of the code of civil procedure relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article.
Refunds and Credits Excessive taxes paid may be refunded.
Law. Section 219-j. . . . . Upon receipt of notice from the tax commission of any credit under this article the comptroller may re
fund to the corporation, out of the current revenues in his hands received under this article, the amount of such excess paid by the corporation, without interest, and shall charge the amount or amounts of such excess against the state treasury and the taxing district or districts in the proportions that such excess was originally credited or paid. In case the amount of current revenues credited to any taxing district under this article is not equal to the charge against any such taxing district on account of such refund, further revenues credited to such taxing district shall first be applied by the comptroller to the liquidation of such charge.
The language of this section is not mandatory but it is inconceivable that the comptroller would not refund any taxes illegally or erroneously collected.
Credit for personal property taxes assessed for 1918.
Law. Section 219-j. .... If any corporation taxed under this article shall have paid or shall hereafter pay taxes on personal property or capital stock assessed as specifically provided in this section, for any part of the calendar year nineteen hundred and eighteen, such corporation shall be entitled to credit, with interest, as hereinafter provided, for the amount of such part of the taxes so paid locally as the portion of the year nineteen hundred and eighteen for which such taxes shall have been paid bears to the entire calendar year. And if, in any taxing district by reason of the provisions of this section as originally enacted by chapter seven hundred and twenty-six of the laws of nineteen hundred and seventeen, any such corporation shall have paid or shall hereafter pay taxes on personal property or capital stock for the year ending December thirty-first, nineteen hundred and eighteen, such corporation shall be entitled to credit, with interest, as hereinafter provided, for the amount of taxes so paid locally.
Such credits shall be granted by the tax commission on the submission of satisfactory proofs that the corporation is entitled thereto. The tax commission shall forth with notify the corporation and the comptroller of any credit so granted. Such credit may be used by the corporation entitled thereto in the payment of taxes charged against it under this article, or such credit or any part thereof may be assigned by the corporation in whose favor it is allowed to a corporation liable to pay taxes under this article, and the assignee of the whole or any part of such credit on filing with the comptroller such assignment shall thereupon be entitled to credit upon the books of the comptroller for the amount thereof on the account for taxes of such assignee in the same way and with the same effect as though the credit had originally been allowed in favor of such assignee.
ALBANY, N. Y.
TAXATION OF CORPORATE FRANCHISES UNDER ARTICLB 9-, OF THB TAX LAW
FOR THB TAX YBAR BEGINNING NOVEMBER 1, 1919
THIS REPORT IS DUB JULY 1, 1919, or within thirty days after filing report with the United States Treasury Department
...Company I make the following report of such company for the year ending...........
....,191..... pursuant to Article 9-A of the Tax Law.
(Data inserted above must be the same given in answer to (7) below.) (1) Organized...................., 19...., under the Laws of ...... (2) Began business in New York....... (3) If not incorporated under laws of New York, has it been authorized to do business in Now York State?......... (4) Authorized capital stock, S........
....... (5) Issued capital stock, S.......... (II organised with share without par value, insert the amouet el paid in capital.) (6) Amount of average indebtedness for year, S............... (7) ENTIRE NET INCOME FOR THE YEAR ENDING......................................,191...., as shown by its report to
UNITED STATES TREASURY DEPARTMENT, before any deduction for excen profit or normal income tax has been made,
Note: The date teed must be that of the last period ending on or before June 30, 1019, for which report w made to the Federal government ) If a corporation is not organized under the laws of any state within the United States it should return its entire net income, wherever
earned. S. (9) If the amount reported above is inaccurate, state the amount claimed to be correct, $................ (10) Nature of business and how transacted............
(13) State the city or town, street number and state where this company mainlained any store, warehouse, factory or other place of business
outside the State of New
(14) Any corporation taxable hercunder may omit from this report the segregation of assets on this page only by signing the following possent
I AM AUTHORIZED by the Board of Directors of this corporation to consent and I do hereby consent that and corporation be taxed upon its entire net income at 4% per cent or upon its entire issued capital stock at one mill on the dollar, u provided by law.
Real property and tangible personal property shall be taken at its actual value where located
The value of share stock of another corporation owned by a corporation lable hereunder shall for purposes of allocation of sata be apportion in sad the State in sorordance with the value of the physical property in and out of the State representing much share stock
NOTR-If the amount of the annual Det Income of any corporation taxable under this article returned to the United States t ary departe ische Of corrected by the commissioner of internal revenue or other officer of the United States, wah corporation, within ten days after roeipt of sotiosto change or correction, shall take return under onth or afirmation to the Tax Commision of web changed or corrected net inte upos which the aim ed to be paid to the United States
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Name of city, town or incor
porated village . If the company has do real or tangible personal property in this state it should give the name of the city, town, or incorporated village where its principal financial concerns are transacted within the State in panel 1 at the right and the word "none" should be entered in panel 2.
If the company's entire real and tangible personal property in this State is in one city, or in one town outside a city or incorporated village, the schedules below need
or not be made, but the name of the city or town, and of the county where located must be entered in panel 3.
.................... County If the company has real or tangible personal property in an incorporated village (or villages) in this State the name of such village and the town and county where such village is located must be entered below, together with the value of such property.
(If more space is needed add a paster) The values of real and tangible personal property in villages must be distributed to the proper TOWNS in the table below. Do not confuse the political subdivisions "incorporated village" and "town." Names of hamlets or postoffices other than incorporated villages are not wanted. SCHEDULE OF REAL AND T'angible PERSONAL PROPERTY IN NEW YORK STATE
Personal, Real estate, Real estate, BY CITIES AND TOWNS
actual value actual value assessed value
(If more space is needed add a paster)
AFFIDAVIT OF PRESIDENT, VICE-PRESIDENT, SECRETARY OR TREASURER
.......A. D. 191......., personally appeared before me, a Notary Public in and for the County of.......
......., of the above named company, who, being duly sworn according to law, did depose and say that the foregoing report is just, true and correct and that it includes a true statement of the annual det income of said company for the year.
Sworn to before me the day and year aforesaid,
*Notary Public :