Court of called 4. To pass by-laws and ordinances not inconsistent with law, for the protection and improvement of the common land of the nation, for the regulation of fences, for the prevention of trespass of cattle and other animals; and may provide a penalty of not exceeding five dollars, for the violation of any by-law or ordinances, recoverable by any officer of the nation for the benefit of the nation, before the peacemakers' court of the reservation in which the offender resides or in which the offence is committed. § 2. The Indian law is hereby amended by adding thereto one new section to be known as section eighty-eight thereof, and to read as follows: § 88. The court of impeachment as provided by the constitument, how tion of the Seneca nation shall be called together by the clerk of the nation, upon a written petition, presented to him, signed by at least twenty electors of said nation. Repeal § 3. Section forty-six of the Indian law is hereby repealed. § 4. This act shall take effect immediately. Chap. 254. AN ACT to amend the tax law in relation to the taxation of special franchises as real property. Became a law, March 29, 1900, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section forty-two of the tax law is hereby amended so as to read as follows: § 42. Assessment of special franchises.-The state board of tax commissioners shall annually fix and determine the valua tion of each special franchise subject to assessment in each city, town, or tax district. After the time fixed for hearing complaints the tax commissioners shall finally determine the valuation of the special franchises, and shall file with the clerk of the city or town in which said special franchise is assessed a written statement duly certified by the secretary of the board of the valuation of each special franchise assessed therein as finally fixed and determined by said board; such statement of valuation. shall be filed with the town clerk of the respective towns within thirty days next preceding the first day of July in each year; and with the clerks of cities of the state within thirty days before the date set opposite the name of each city in the following schedule. In the city of New York such statement shall be filed with the department of taxes and assessments. SCHEDULE OF DATES FOR FILING OF ASSESSMENTS OF 1 Each city or town clerk shall, within five days after the receipt by him of the statement of assessment of a special franchise by the state board, deliver a copy of such statement certified by him to the assessors or other officers charged with the duty of making local assessments in each tax district in said city or town and to the assessors of villages and commissioners of highways within their respective towns and villages. The valuations of every special franchise as so fixed by the state board shall be entered by the assessors or other officers in the proper column of the assessment roll before the final revision and certification of such roll by them, and become part thereof with the same force and effect as if such assessment had been originally made by such assessor or other officer. If a special franchise assessed in a town is wholly within a village, the valuation fixed by the state board for the town shall also be the valuation for the village. If a part only of such special franchise is in a village, or is in a village situated in more than one tax district, it shall be the duty of the village assessors to ascertain and determine what portion of the valuation of such franchise, as the same has been fixed by the state board, shall be placed upon the tax roll for village purposes. The valuation apportioned to the town shall be the assessed valuation for highway purposes, and in case part of such special franchise shall be assessed in a village and part thereof in a town outside a village, the commissioners of highways of the town and village shall meet on the third Tuesday in August in each year and apportion the valuation of such special franchises between such town outside the village and such village for highway purposes. In case of disagreement between them the decision of the supervisor of the town shall be final. The town assessors shall make an apportionment among school districts at the time and in the manner required by section thirty. nine of this chapter. The valuation so fixed by the state board shall be the assessed valuation on which all taxes based on such special franchise in the city, town or village for state, municipal, school or highway purposes shall be levied during the next ensuing year. It shall not be necessary for the state board of tax commissioners to give notice to any person, co-partnership, association or corporation of the valuation of a special franchise located in any village for village purposes except in a case where such valuation is required to be made for such village purposes by the state board of tax commissioners. The assessors or other taxing officer, or other local officer in any city, town or village, or any state or county officer, shall on demand furnish to the state board of tax commissioners any information required by such board for the purpose of determining the value of a special franchise. § 2. Section forty-five of the tax law is hereby amended so as to read as follows: § 45. Certiorari to review assessment.-An assessment of a special franchise by the state board of tax commissioners may be reviewed in the manner prescribed by article eleven of this chap ter, and that article applies so far as practicable to such an assessment, in the same manner and with the same force and effect as if the assessment had been made by local assessors; a petition for a writ of certiorari to review the assessment must be presented within fifteen days after the completion and filing of the assessment roll, and the first posting or publication of the notice thereof as required by law. Such writ must run to and be answered by said state board of tax commissioners and no writ of certiorari to renew any assessment of a special franchise shall run to any other board or officer unless otherwise directed by the court or judge granting the writ. An adjudication made in the proceeding instituted by such writ of certiorari shall be binding upon the local assessors and any ministerial officer who performs any duty in the collection of said assessment in the same manner as though said local assessors or officers had been parties to the proceeding. The state board of tax commissioners on filing with the city, town or village clerk a statement of the valuation of a special franchise, shall give to the person, co-partnership, association or corporation affected written notice that such statement has been filed, and such notice may be served on a co-partnership, association or corporation by mailing a copy thereof to it at its principal office or place of business, and on a person either personally or by mailing it to him at his place of business or last known place of residence. § 3. This act shall take effect immediately. Chap. 255. AN ACT to legalize the drawing of a grand jury by the clerk of Herkimer county for the term of supreme court commencing on Monday, April the second, nineteen hundred, in the village of Herkimer. Became a law, March 29, 1900, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. The act of Duane M. Richardson, clerk of the county Drawing of of Herkimer, in drawing grand jurors from the list of grand legalized." grand jury jurors, filed in the office of the clerk of Herkimer county for the year eighteen hundred and ninety-nine, instead of the last list filed according to law for the year nineteen hundred, is hereby confirmed, ratified and legalized to the same purpose and to be of the same force and effect as if the jurors so drawn had been selected from the said list for the year nineteen hundred; and nothing therein shall in any way invalidate said drawing of jurors or affect the legality of said jury; and the said jurors shall have all the powers and be subject to all the duties and responsibilities the same as though they had been drawn by the said county clerk from the said list filed for the year nineteen hundred. § 2. This act shall take effect immediately. Selection and pur Chap. 256. AN ACT to provide for the erection of an armory in the city of Buffalo, for the use of the Sixty-fifth regiment National Guard, and making an appropriation therefor, providing for the purchase of a site for such armory and the taking of real estate therefor. Became a law, March 29, 1900, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. It shall be the duty of the board of supervisors of Armory, etc. Erie county to select and purchase on behalf of and in the name Chase of in - ate. of the people of the state of New York, such selection and purchase to be approved by the armory commission of the state, a plot of ground in the city of Buffalo, county of Erie, suitable for the purposes of an armory for the Sixty-fifth regiment of the Title to vest National Guard, located in Buffalo, the title to which shall be taken in the name of and vested in the people of the state of New York. If such board of supervisors is unable to agree for the purchase of such site with the owner or owners of the land or any part thereof, the chairman of such board of supervisors shall acquire title to such land in the name of the people of the state of New York under the condemnation law. The site selected for said armory shall not be less than two hundred and seventy-eight |