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TITLE 4. *S8. Such county officers shall in no case perform any official Fees to be services, unless upon pre-payment of the fees and perquisites imposed by law upon any person for services rendered by such officer in his official capacity; and upon such payment, it shall be the duty of any officer to perform the services required. They shall also pay over all sums so received by them for such fees and perquisites, after deducting their salaries, to the treasurers of the respective counties, on the first Monday of May and November of each year. Also, to render an account, giving each item of fees received, verified by their affidavit, to the board of supervisors at their annual meeting of each year. [1847, ch. 277, § 9, as amended 1849, ch. 95.]

Officers to account for all fees.

Accounts therefor;

*S 9. Whenever any public officer is or shall be required by law to keep an account of, or pay over to any county treasurer or to the state treasurer the fees of his office, such fees shall be deemed to include all fees which such officer shall be entitled to receive for any act or duty done by him in his official capacity, whether such act or duty pertains to his office or the business thereof or not. [Same ch., 11.]

S10. [Sec. 4.] Accounts for county charges of every description, shall be presented to the board of supervisors of the county, 338; 1 Seld., to be audited by them.

23 Barb.,


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S 11. [Sec. 5.] The moneys necessary to defray the county charges of each county, shall be levied on the taxable property in the several towns in such county in the manner prescribed in the thirteenth chapter of this act. And in order to enable their respective county treasurers to pay such contingent expenses as may become payable from time to time, the boards of supervisors of the several counties shall annually cause such sum to be raised in advance in their respective counties, as they shall deem necessary for that purpose.1

$12. [Sec. 6.] When any person who shall have contributed to the Marine hospital fund, and who shall not be a citizen of the county of Richmond, shall be charged with having committed any crime or misdemeanor within the jurisdiction of that county, and on the premises called the quarantine ground, or within the limits or buoys designating the place of anchorage for vessels at quarantine, all the expenses and charges actually incurred and paid by the county of Richmond, in the apprehension, trial and maintenance of such persons, shall be repaid to the treasurer of that county by the health commissioner, out of the moneys which may from time to time be in his hands for the use of the Marine hospital.2

$ 13. [Sec. 7.] Such payment shall be made on the order in writing, of the board of supervisors of the county of Richmond, accompanied by a specification of such expenses and charges.

S 14. [Sec. 8.] The county of Hamilton shall act in conjunction with the county of Montgomery, as a part thereof, until the said county of Hamilton shall be organized as a separate county, in conformity to the act entitled "An act to divide the county of Montgomery into two counties, and for other purposes," passed April 12, 1816.4

1 1 R. L., 419, § 17. 2 Laws of 1825, p. 329. Id., ib. 4 Laws of 1816, p. 119.



Of the Assessment and Collection of Taxes.

TITLE 1-Of the property liable to taxation.

TITLE 2-Of the place and manner in which property is to be assessed.
TITLE 3. Of the collection of taxes, the disposition to be made of the moneys
collected, and the proceedings in relation to unpaid taxes.

TITLE 4. Regulations concerning the assessment of taxes on incorporated
companies, and the commutation or collection thereof.

TITLE 5.-Miscellaneous provisions of a general nature.
TITLE 6.-Special and local provisions.

[TITLE 7. Of the assessment and collection of taxes in the city of New York.]
[TITLE 8. Of the assessment and collection of taxes in the city of Albany.]
[TITLE 9. Of the assessment and collection of taxes in the city of Troy.]
[TITLE 10.-Of the assessment and collection of taxes in the city of Rochester.]
[TITLE 11. Of the assessment and collection of taxes in the city of Brooklyn.]
[TITLE 12.—Of the assessment and collection of taxes in the city of Schenectady.]
[TITLE 13. Of the assessment and collection of taxes in the city of Auburn.]
[TITLE 14. Of the assessment and collection of taxes in the city of Butlalo.]
[TITLE 15. Of the assessment and collection of taxes in the city of Hudson.]
[TITLE 16. Of the assessment and collection of taxes in the city of Oswego.]
[TITLE 17. Of the assessment and collection of taxes in the city of Poughkeepsie.]
[TITLE 18.-Special provisions relative to taxation, &c., in the city of Utica.]
[TITLE 19.-Of the assessment and collection of taxes in the city of Syracuse.]


Of the Property liable to Taxation.

SEC. 1. Property subject to taxation.

2. Non-residents doing business in this state taxed on sums invested in said business.

3. Meaning of terms " land," "real estate," and "real property."

4. Meaning of terms "personal estate," and "personal property."

5. Property exempt from taxation.

6. Exemption of buildings for worship and school purposes not to apply to such buildings in New York city, unless used for such purposes, &c.

7 & 8. Branch mint and assay office of United States in New York city exempt from tax.

9. Lands held and used by agricultural societies for shows, exempt from taxation.

10. No tax to be hereafter assessed on certain Indian reservations, as long as they remand the property of the Seneca nation.

11. Sackett's Harbor and Saratoga railroad exempt from taxation until 1879, &c.

12. If property of ministers exceed $1,500, that sum to be deducted, and residue taxed. 13. Lands sold by state to be assessed, though not conveyed.

14. When owners of stock are not to be taxed therefor as individuals.

Land and personal

S1. All lands and all personal estate within this state, whether owned by individuals or by corporations, shall be liable to taxation, estate. subject to the exemptions hereinafter specified.1

401; 16 Barb., 651.

Non resi

business in

to be taxed.

S2. All persons and associations doing business in the state of New York, as merchants, bankers, or otherwise, either as princi- dents doing pals or partners, whether special or otherwise, and not residents this state of this state, shall be assessed and taxed on all sums invested in any manner in said business, the same as if they were residents of this state; and said taxes shall be collected from the property of the firms, persons or associations to which they severally belong. [1855, ch. 37.]


S3. [Sec. 2.] The term "land," as used in this chapter, shall be "Land" construed to include the land itself, all buildings, and other articles 2 Sand., 552. erected upon or affixed to the same, all trees and underwood growing thereon, and all mines, minerals, quarries and fossils, in and under the same, except mines belonging to the state; and the

1 This chapter was compiled, with various alterations and additions, from the following statutes: Laws of 1823, p. 389; 1824, p. 16, 112; 1825, pp. 282, 330, 355, 373; 1826, pp. 45, 94, 135, § 4; 327, §§ 6 and 7; 1827, p. 4, § 4.

TITLE 1. terms "real estate," and "real property," whenever they occur in this chapter, shall be construed as having the same meaning as the term "land," thus defined.

[388] "Personal


18 Barb.,


$4. [Sec. 3.] The terms "personal estate," and "personal proestate" de perty," whenever they occur in this chapter, shall be construed to include all household furniture; moneys; goods; chattels ; debts due from solvent debtors, whether on account, contract, note, bond or mortgage; public stocks; and stocks in monied corporations. They shall also be construed to include such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate.

Property exempt,

2 Duer, 521;

1 Seld., 376; 3 Kern.,


1 Barb. ch., 445.

$5. [Sec. 4.] The following property shall be exempt from


1. All property, real or personal, exempted from taxation by the constitution of this state, or under the constitution of the United States:

2. All lands belonging to this state, or the United States :

3. Every building erected for the use of a college, incorporated academy, or other seminary of learning; every building for public worship; every school house, court house and jail; and the several lots whereon such buildings are situated, and the furniture belonging to each of them:

4. Every poor house, alms house, house of industry, and every house belonging to a company incorporated for the reformation of offenders, and the real and personal property belonging to, or connected with the same:

5. The real and personal property of every public library;

6. All stocks owned by the state, or by literary or charitable

institutions :1

. The personal estate of every incorporated company not made liable to taxation on its capital, in the fourth title of this chapter:

19 Barb., 22. 8. The personal property of every minister of the gospel, or priest, of any denomination; and the real estate of such minister, or priest, when occupied by him, provided such real and personal estate do not exceed the value of one thousand five hundred dollars: and,


worship, school houses, &c., exempt.

9. All property exempted by law from execution.

S6. The exemption from taxation of every building for public for public worship, and every school-house or other seminary of learning, under the provisions of subdivision three of section four, title one, chapter thirteen of part first of the Revised Statutes, or amendments thereof, shall not apply to any such building or premises in the city of New York, unless the same shall be exclusively used for such purposes, and exclusively the property of a religious society, or of the New York public school society. [1852, ch. 282.] Certain $ 7. No tax or assessment shall at any time be imposed, assessproperty in ed or collected upon the mint or branch mint of the United States, eity exempt which may be authorized by act of congress to be established in


from tax.


1 By ch. 195, of Laws of 1845, the exemption from taxation, under this subdivision, is declared to be for the benefit of the state or the literary or charitable institution, and the amount of exemption is to be added to the dividends on such stock; see, post, ch. 18,, title 3.

the city of New York; neither upon the land on which the build- TITLE 1. ings used or to be used therefor shall or may be erected, nor upon the buildings used or to be used therefor, nor upon the machinery used or to be used therein, nor upon bullion or metal deposited for coinage, nor upon coin deposited for re-coinage, nor upon the coin stamped at said mint or branch mint, while in the custody of the officers of said mint or branch mint of the United States, in the city of New York. [1852, ch. 46.]

No assess

possed upon

office in

$ 8. No assessment or tax of any description, general or local, ment or tax shall be imposed, assessed or collected upon the assay office of the to be imUnited States, which, by act of congress, of March, 1853, it is pro- the assay vided shall be established in the city of New York; neither upon N. Y. city. the land owned by the United States, on which the building or buildings used or to be used therefor shall or may be erected; nor upon the buildings used or to be used therefor; nor upon the machinery used or to be used therein; nor upon the metal, bullion or coin deposited for melting, re-melting or assaying; nor upon the bars or ingots, after melting, re-melting or assaying, while the same is in the custody, possession, or under the control of the officers of the assay office of the United States in the city of New York. [1853, ch. 406.]

by agricnl. ties,exempt.

*S 9. All lands now held, or which may hereafter be held, by Land held any agricultural society in this state, and permanently used for tural socieshow grounds by any such society, shall be exempt from taxation during the time so used. [1856, ch. 183.]

Tax not to

assessed on


S10. No tax shall hereafter be assessed or imposed on either of be hereafter said reservations, [Allegany or Cattaraugus reservations,] or on any certain Inpart thereof, for any purposes whatever, so long as said reservations dian reserremain the property of the Seneca nation; and all acts of the legislature of this state conflicting with the provisions of this section, are hereby repealed. [1857, ch. 45, § 4.]

Lands of

and Sarato


from taxa

S 11. From and after the passage of this act, the lands of the the Sack corporation "The Sacketts Harbor and Saratoga Railroad Compa- ette Harbor ny," by whatever name the said corporation may hereafter be law- ga railroad fully called, or which it shall hereafter acquire on existing con- exempt tracts, or existing pre-emption rights, shall be free and exempt tion. from all taxation until the twelfth day of September, one thousand eight hundred and seventy-nine; but this section shall not apply to the road-bed or track, nor to the lands occupied or used for structures necessary to the working of its road, nor to any lands after the same shall have been sold by said corporation. [1857, ch. 98, 1.]

$12. [Sec. 5.] If the real and personal estate, or either of them, of any minister or priest, exceed the value of one thousand five hundred dollars, that sum shall be deducted from the valuation of his property, and the residue shall be liable to taxation.

Minister or

by the state.

$13. [Sec. 6.] Lands sold by the state, though not granted, Lands sold or conveyed, shall be assessed in the same manner as if actually conveyed.


S14. [Sec. 7.] The owner or holder of stock in any incorporat- Owner of ed company liable to taxation on its capital, shall not be taxed as an individual, for such stock.

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Of the Place and Manner in which Property is to be Assessed.

ART. 1. Of the place in which property is to be assessed.

ART. 2. Of the manner in which assessments are to be made, and the duties of the


ART. 3-Of the equalization of the assessments, and the correction of the assessment rolls.


Of the Place in which Property is to be Assessed.

SEC. 1. Persons to be assessed in town or ward where they reside, for lands in such town, &c.

2. If land be occupied by another person, it may be assessed in name of owner or occupant, or as non-resident.

3. Unoccupied lands, not owned by residents, denominated "lands of non-residents."

4. Where land to be taxed, when divided by division line of towns.

5. Persons to be assessed where they reside, for all their personal property; exception.

6. Real and personal property of incorporated companies, where assessed.

S1. Every person shall be assessed in the town or ward, where where taxed he resides when the assessment is made, for all lands then owned by him within such town or ward, and occupied by him, or wholly unoccupied.

1 Smith,



of land not occupied by



16 Barb., 651.

How, if


$ 2. Land occupied by a person other than the owner, may be assessed to the owner or occupant, or as non resident lands. [As amended by ch. 176, of 1851, § 1.]

$3. Unoccupied lands, not owned by a person residing in the ward or town where the same are situated, shall be denominated "lands of non-residents," and shall be assessed as hereinafter provided.

$ 4. When the line between two towns or wards divides a farm divided by or lot, the same shall be taxed, if occupied, in the town or ward where the occupant resides; if unoccupied, each part shall be assessed in the town in which the same shall lie; and this, whether such division line be a town line only or be also a county line.



5 Sand., 44.

18 Barb., 104.

1 Kern., 563.

S5. Every person shall be assessed in the town or ward where estate, how he resides when the assessment is made for all personal estate owned by him, including all personal estate in his possession or under his control as agent, trustee, guardian, executor or administrator, and in no case shall property so held under either of these trusts be assessed against any other person, and in case any person possessed of such personal estate shall reside during any year in which taxes may be levied in two or more counties, towns or wards, his residence, for the purposes and within the meaning of this section, shall be deemed and held to be in the county, town or ward in which his principal business shall have been transacted; but the products of any state of the United States consigned to agents in any town or ward of this state, for sale on commission, for the benefit of the owner thereof, shall not be assessed to such agent, nor shall such agents or moneyed corporations or capitalists be liable to taxation under this section, for any moneys in their possession or under their control transmitted to them for the purposes of investment or otherwise. [As amended 1851, ch. 176, 2.] Property of $6. The real estate of all incorporated companies liable to



taxation shall be assessed in the town or ward in which the same

4 Paige, 384. shall lie, in the same manner as the real estate of individuals.


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