George Crane Morehouse.

The supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe online

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Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 29 of 96)
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Amount of
tax oa



$1



,00871507904
01743015808
,02614523712
0.S486031616
04357539520
05229047424

And to on
with each



Amount of
tax on



$21



1830166598



Amount oC
tax on



$41



.3573182406



Amount of
tax on



$61



Amount of
tax on



$81



See " Committee on Ratio and Apportionment," poit.

§ 351. Form of Assessment-roll, ^vritli Tax
Extended.



A railroad corporation owning real estate is a "resident" of the town wherein
its road is situated, and taxed and assessed in the same manner as an individual,
as follows :



264



SuPBBvisoBS' Manual.





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Of the Assessment and Collection of Taxes.



265



ASSESSMENT-ROLL OF THE TOWN OP ,

THE YEAR 1889.
Lands op Non-Rbsidents,



COUNTY OF , FOR



No. of
lot.



S
10



Nahb op Teact, Patent, etc,, and De30biption op Part.



No. of
Acres.



88



1
20



6S



HARDENBURGH PATENT,

Obeat Lot No . 3,

&th Allotment,

Division 3,



S. E. }i.



Highway

Highway
School



Highway
School
Highway
Highway



48



Division 6,
North i. Rejected 1888

Rejected 1888

Rejected 1888

Resident 1887

Resident 1887
E. part, bounded W. by land of John Squeers,

17,000 Aa-e Tract,
Division 7,

S. W. Corner, bounded N. by P. B. Buckley & Son's land
and E. by Hoit Brothers' land,

Gbbat Lot 4,

^aat Division,

Middle Allotment,

N. E. Corner, 20 chains long N. and S. and 15 chains wide

E. and W.,
N. W. Corner, bounded E. by Highway and S. by land of
John P. .Tones,

School
West Division,
East Allotment, Ray's Tract,
All in this County,

NOT ON ANT MAP, NOR IN ANT VILLAGE OR
NAMED TRACT,
Bounded N. and W. fey lands of C. V. Baker, E. by the
Hudson River and S. by land of John Sill,

School

OLD MILITABT TRACT,
Township 1,
ITiorn's Snrveiy,
Except N. B. 1^, . „ „

N. E. 3^, except undivided J^ paid by Smith Bell,

Township 12,
Michardi Survey,
Sub. 1,

N. part, 60 chains wide N. and S.,
All in this town. Resident 1888

Thorn's Bwney,
Bounded N. and S. by lot lines, E. by the Highway and W.
by land of Peter Mesiok,

tonawanda tillage.

Block 2,

WISCOT VILLAGE,
Main Street, Sodth Side,
Bounded N. by Main Street, E. by land of John Riggs,
S. by land of Paul Kidder, and W. by land of Samuel
Davis,



Highway



Valu-
ation.



100



160



17



158



93



120



172
386
708



$64
20

100

120



287 287



30 40



66x132



50x200



Amount
of tax.



34



79



193

400



73 146
Feet.



186 1



120
20



80



60



80



50



366 SupBRvisoEs' Manual.

The following description of non-resident lands was held sufficient:

LIST OP LANDS BELONGING TO NON-EESIDENTS IN TOWNSHIP NO. 1.

RANGE 3.

Formerly known as the Holland Land Company's Lands.



Number of
lot.


Number of
township.


Number
of range.


Number
of acres.


Full value of land,
in dollars.


Amount
of tax in
dollars.


Bemarks.


S4


1


8


150


$500 00







See Colman v. Shattuck, 5 T. & C. 84-39 ; S. C, 62 N. T. 848-862, or the following
form.

Tbe FolloTTing Descriptions and Rolls liave
been lield Insufficient.

COLUMBTJSVILLE.



Street.


Side.


Number.


Block.


Size.


Tax.


Newtown road


North


«


P.


25




?5







Pink T. Barbin, 17 Dig. 621.













^




Distance from




Tax.


*!




•a


d




g


■g


what street.


u


O














































0)
3

o


o

s






.a'


O

1




1


I

o


.a

03

t


>
■a

I


o


5


98


••


65


185
30


N. E.

rear.


Exchange.


S.


2074


E.


Beak.


$8,500 00


44


10



/» rt N. Y. C. & H. R. R. Co., 90 N. Y. 342.



CITY OP KINGSTON TAX-ROLL POR THE YEAR 1872.
Ward No. 8.



Names of
taxable inhabitants.


Quantity
of land.


Value,
real.


Value,
personal.


Total
valuation.


General
tax.


Foster, Joseph, or occu-
pant ,,, ,.




11,200




$1,200


$86 07









Dubois V. Webster, 7 Han, 871.



Of the Assessment and Collection of Taxes. 267
lots returned for buffalo street improvement.

Middle Sbction.



Names of possessors or reputed owners.


General tax.


of Ogden, lot 40


$2.35





Hubbell V. Weldon, Hill & Denio, 139.

"The following piece * * ♦ in the county of Snllivan.Minisink patent, divis-
ion one (1) lot twenty-eight (38), four hundred and fifty-five (455) acres, more oi
less, bounded north and south hy the lot lines, east ly resident land and west hv
the town of Forestburgh." '

Oakley t. Healey, 88 Hun, 244.

The faulty houndary was " east ly resident land."

^n'i-i''l"''n-'^- '■^l?;■ Iv^- * ^- I^-^I^vIi-. W N. T. 191; Hubbell v. Weldon,
HiIlA Demo, 139; Thompson v. Biirhaas, 61 N. T. 52; Tallman v. White!
2 id. 66. ^^

The above will illustrate the principles determining these cases.

The following circular sent out by the comptroller shows his views in the matter:



(No. 200.)

STATE OP NEW YORK :
Comptroller's Office,
Albany,



'ICB, \

, 188 . )



To THE Assessors op the Town of-



Gentlembn — Inclosed herewith we send you a copy of chapter 280 of the
Laws of 1886, which authorizes, under certain conditions, the taxation of " wild or
forest lands " belonging to the State within the Forest Preserve. In order to sat-
isfy this department and the forest commission that no unjust discrimination has
been made against the State in the valuation of such lands, but that State lands
in your town are assessed for no larger sum than lands of the same class belong-
ing to individuals, as well as to facilitate compliance with the provisions of said
act, aM the requirements of which vnil he strictly enforced, you will please care-
fully read and observe the following general directions, viz. :

Mrst. Your assessment-roll must be divided into three parts, respectively
headed, "Resident Lands," "Non-resident Lands," and "Wilder Forest Lands
belonging to the State. "

Second. All the laws governing the assessment of non-resident lands will apply
to and must govern the assessment of State lands ; and, furthermore, the assess-
ment of all lands, no matter under what head they may come, must show the
character of the lands assessed. In designating such character, the following
words, which will have the meaning set opposite each, will be employed :

" Cleared." Meaning improved lands of any kind, including fallows,

"Meadow." Meaning wild, unused meadow lands. If pastured or mowed, or
nsed by any one, they become thereby cleared lands.

" Water." Meaning lands covered by considerable bodies of water.



368



SuPEEVisoEs' Manual.



"Waste." Meaning rocky, barren or sterile lands, incapable of raising a
forest.

" Burnt." Meaning lands burnt over since June 1, 1885.

" Denuded." Meaning lands stripped of timber, by fire, prior to June 1, 1885,
or from any other cause, at any time, and not yet occupied by a new growth of
trees.

" Lumbered." Meaning forest lands from which the soft timber has been re-
moved.

" Forest." Meaning virgin forests, unharmed or untouched by ax, fire or
floods."

In many instances a lot or parcel of land may possess a variety of characters, in
which cases the proportion, as near as the same can be estimated without an actual
survey or measurement, as well as the value of each part, must be separately and
plainly given. The following examples, adapted to each division of the assess-
ment-roll, fully and clearly illustrate the mode of characterizing land and valuing
it in accordance with its character :



Resident Lands.



Names of Taxable Inhabitants.


Acres.


Value of Land
Taxed.


Total Valup.


Doe John


50


cleared


$500 00

"640'66

40 00

160 00

640 00


$500 00




800-


' 80 water

160 cleared

80 burnt

160 lumbered....
320 forest




1,480 00



Non-Eesident Lands.



No. of
Lot.


Description of Land.


Acres.


Value of Land.


Total Value.


1


Totten and Crossfield's

Purchase,

Township 44


1050 -maoAry,^


$3,100 00

400 00

120 00

50 00

60 00


$2,100 00


5




1050-

1050-


'100 cleared....

600 water

100 burnt

250 denuded . .
820 water






630 00


8


550 forest

^180 lumbered..


2,200 00
360 00








2,560 00



Ob the Assessment and Collection of Taxes. 269
Wild ok Fokest Lands BELONGrrrG to the State.



No. of
Lot.


Description of Land..


Acres.


Value of Land.


Total Value.


9


Benson Township.


160

IROh


burnt


$40 00
20 00
40 00
20 00

'"iiooo 66

1,000 00
1,300 00


$40 00


14




80 waste


29




^"^ \ 80 lumbered . .


60 00
20 00




Totten and Crossfield's

Purcliase,

Township 8,

S. W. i,

S. W, cor.




100 cleared ...
250 water






^^°^j 1000 lumbered.
[650 forest


3,300 00



TJiird. As wild or forest lands are the only State lands subject to assessment,
the acreage thereof " cleared" or " water " should be designated, but such acreage
should not be assessed.

Fourth. Your oath, as assessors, cannot be made on the roll until after review
day, or the third Tuesday of August; but such roll can be so progressed by the
middle or latter part of July as to be virtually completed, a copy of which, show-
ing your assessment of State lands subject to taxation, must, on or before August
first in every year, be filed in this oflice, and another in the office of the forest
commission. At the end of the said copy-rolls to be filed in this oflice and the
office of the forest commission, you should cause to be written the following form
of oath, which should be sworn to by each assessor or by a majority of the board,
before a competent officer:

" We, the undersigned, assessors of the town of .

in the county of. , do severally depose and swear, that

the preceding is a true copy of the assessment-roll of said town for 188 ; that we
have set down in the foregoing assessment-roll all lands in said town that we
have been informed belong to the State ; that we have designated to the best of
our information and belief, the character of each parcel of land assessed, whether
belonging to the State or individuals; that the value of State lands has been de-
termined from their character, and the value of lands of the same class and char-
acter assessed to individuals or as non-resident lands ; and that no fallows, or
cleared or improved lands of any kind, belonging to the State, have been assessed,
but that the only State lands assessed by us have been wild or forest lands,"



ASSKSBOKS OF THE TOWN OF-



Subscribed and sworn to before me, this )
day of . loo ■ )



See " Section 352," post.



270 SupBKVisoRs' Manual.

§ 352. In assessing lands, if one person own two or more separate,
distinct and disconnected pieces or parcels thereof, each piece or
parcel should be assessed and valued separately and so entered upon
the roll. The amount of tax against it should be entered opposite
to this separate entry and not " aggregated " or combined. This is
especially to be followed in assessing non-resident lands, wherein the
name of the owner does not appear and consequently no personal
liability attaches to him. In such case, the lien is upon the land
only. Not a general lien upon all the lands owned by him in that
town, but upon the particular separate piece mentioned and de-
scribed in the roll. It is the safest course in every case, resident or
non-resident, to assess separately each separate disconnected piece.

Welty law of Assessment, §§ 110 «i seq.

In fact, the better way is to abolish the use of the " aggregate " or
*■'■ total " column now printed in the assessment-rolls, both for real and
personal property.

" Where real and personal property, also where separate parcels of
real property and distinct classes of personal property, are embraced
in the same assessment to the same owner, each should be valued
separately."

Id., S 141.

" The tax payer has a right to know how much each tract and
class of property has been valued at, so that he may exercise his
right to apply * * * for correction or reduction."

Id.

§ 353. If a change in ownership is made between July first and
the time taxes are levied by the board, the rolls will show on their
face what piece is affected by the tax set opposite, and the persons
interested in that particular piece can pay the amount levied, and
thereby relieve the lien.

Where such pieces are in the possession of tenants, or are worked
on shares, etc., each person wiU be enabled to pay the tax on the
piece in which he has an interest, without regard to other pieces
owned or in the possession of other persons.

No matter how large the tract, if owned by the same owner, and
is not subdivided by him, and is connected and used as one tract or
parcel, the assessor must assess and value separately. This is the
rule in this State.

Thompson v. Burhans, 61 N. T. 62.



Of the Assessment and Collection of Taxes. 271

In coTinties having lands of the kind mentioned in the comp-
iroller's circular, care must be used in carrying out the separate
assessment of separate, distinct parcels. For insttoce : In resident
lands to "Eichard Eoe, 800 acres." The "form" suggested is cor-
rect, provided the 800 acres are in one parcel. If there were two or
more parcels disconnected, separate and situated in different parts of
the town, it would not be correct.

§ 354. Delivery to Collector.— The boards of super-
visors of the several counties in this State shall cause the corrected
assessment-roll of each town or ward in their respective counties, or
a fair copy thereof, to be delivered to the collector of such town
or ward on or before the fifteenth day of December in each
year.

2 R. S. 996, § 86.

Upon an application to the comptroller for the cancellation of a sale of non-resi-
dent land for the non-payment of taxes assessed against it in 1870, it was shown
by the applicant that the original tax roll for that year was lost, that a paper on
file in the town clerk's office, which purported to be a copy of the corrected as-
sessment-roll of the town for that year, did not have upon or annexed to it the
oath of the assessors, nor was there any " fifth column " as required by the stat-
ute, nor was the amount of the tax set down in dollars and cents. The affidavits
of the collector and the certificate of the county treasurer, filed in the office of
the comptroller as required by law, were sufficient in form and substance to au-
thorize the comptroller to make the sale.

Held, that the defects in the copy filed in the town clerk's office did not estab-
lish the existence of those defects in the original roll.

That the fact that the copy filed in the office of the town clerk for the use of
the town as required by section 35 of 1 Revised Statutes, 396, was not a correct
copy of the original roll, did not invalidate the sale.

That the action of the comptroller in refusing to cancel the sale should be
affirmed.

People, ex rd. Wright, v. Chapin, 38 Hun,_ 272.

§ 355. 'Warrant to be Annexed ; Its Con-
tents. — To each assessment-roll, so delivered to a collector, a war-
rant, under the hands and seals of the board of supervisors, or a
majority of them, shall be annexed, commanding such collector to
-collect from the several persons named in the assessment-roll the
several sums mentioned in the last column of such roll opposite to
their respective names.

If the warrant be directed to the collector of a town, it shall
direct the collector, out of the moneys so to be collected, after
deducting the compensation to which he may be legally entitled, to



373 SuPERvisoKS' Manual.

1. To the commissioners of common schools of his town such sum
as shall have been raised for the support of common schools therein.

2. To the commissioners of highways of the town such sum as
shall have been raised for the support of highways and bridges
therein.

3. To the overseers of the poor of the town, if there be no county
poor-house, or other place provided in the county for the reception
of the poor, such sum as shall have been raised for the support of
the poor in such town.

4. To the supervisor of the town all other moneys which shall
have been raised therein to defray any other town expenses ; and,

5. To the treasurer of the county the residue of the moneys so to
be collected.

If the warrant be directed to the collector of a ward, it shall direct
the collector to pay all the moneys to be collected, after deducting
Ms compensation, to the treasurer of the county.

In all cases, the warrant shall authorize the collector, in case any
person named in the assessment-roll shall refuse or neglect to pay
his tax, to levy the same by distress and sale of the goods and chat-
tels of such person ; and it shall require all payments therein speci-
fied to be made by such collector on or before the first day of Feb-
ruary then next ensuing.
Id., 8 sr.

See Decisions under § 356. See Kane v. Brooklyn, 21 N. E. Eep. at § 330, ante.

By chapter 377 of the Laws of 1878, as amended by Laws of 1879,
chapter 67, it is directed that all moneys raised and collected upon
the taxable property of any of the towns of this State, for highway
and bridge purposes, shaU. be paid over by town collectors of taxes
to the commissioners of highways of the towns in which said moneys
are so raised and collected, and to no other oflScer or person whatso-
ever. It shall be the duty of the board of supervisors to issue
warrants to the collectors of towns requiring the paying over by
them of all moneys raised and collected for highway and bridge
purposes to the commissioners of highways of towns ; and it shall
not be lawful for the board of supervisors of any county to issue
warrants to town collectors directing them to pay over any moneys
raised and collected upon any town for highway and bridge pur-
poses to the village authorities of any incorporated village, situated
wholly or partly in any town. But nothing in this act shall prevent
boards of supervisors from raising money imder section 2 of chap-
ter 855 of the Laws of 1869, and from issuing warrants to collect



Of the Asskssmbut and Collection of Taxes. 273

the necessary money to repay the same. And said boards of super-
visors may appoint a commissioner or commissioners to spend and
account for any moneys raised for road or bridge purposes under
said chapter 855 of the Laws of 1869, under such regulations as said
board shall deem proper.

Section 2 of the act of 1878 requires that the money raised be
expended in the town where raised, and section 3 excepts from the
operation of the act incorporated villages constituting a separate
road district, and special road districts provided for by special
act.

See Decisions under § 356.

§356. Cities. — Wherever the laws respecting cities shall
have directed the moneys assessed for any local purpose to be paid
to any person or officer other than those named in the preced-
ing thirty-seventh section, the collector's warrant may be varied ac-
cordingly, so as to conform to such alteration.

Id., 8 39.
For Form of Warrant, see § i



In the case of towns bonded for railroads, it seems that the amount required to

he paid to the county treasurer and held by him as a " sinking fund," should be

specified in the warrant.

Clark v. Sheldon, 106 N. Y. 104; Stroughv. Supervisors, 50 Hun, 54; Wood v.
Supervisors, id. 1; People, exrel. National Exoh. Bank, v. Stupp, 49 id. 544;
Bridges V. Supervisor, 92 N. Y. 570; People, eerd. Martin, t. Brown, 55 id. 180.

In towns bonded for certain railroad companies, the tax collected in such towns
for the purpose of making payments upon the bonds goes to the railroad com-
missioners.

People, ex rel. Martin, v. Brown, 55 N. Y. 180.

A delay in delivering the warrant until after December 15th does not invalidate
the warrant. The statute is directory.

People V Allen, 6 W. 486 ; Bradley v. Ward, 68 N. Y. 401 ; Board of Supervisors
of Oswego Co. V. Betts, decided July, 1889, 4th Department, not yet reported.

It seems to be the law and is the practice for a seal to be affixed opposite the
signature of each supervisor on the warrant,
Bellinger v. Gray, 51 N. Y. 610.

and that the seal of the board as follows: " Seal, Herkimer County Board of Su-
pervisors," is- not sufficient.

Id.
The official designation of the one so signing the warrant should be added also,

Sheldon v. Van Buskirk, 2 N. Y. 473.
although a warrant is valid if the said designation is omitted.

Id.

35



274 Supervisors' Manital.

The omission of the dollar mark " $ " does not render the warrant irregular or
invalid.

Jones V. Chamberlain, 21 Dig. 537 ; American Tool Co. v. Smith, 14 Abb. N. C. 378;
107 N. Y. 329; 36 Hun, 24.

It should always appear, or the column heading specify what it represents. " In
most of the other States such an omission is fatal."
Welty Law Assessments, § 22.'> and notes.

Moneys for the poor and highway purposes should be paid over to the proper
officer, not to the supervisor . The warrant should so direct.
People V. Pennock, 60 N. T. 421.

§ 357. Account to be Transmitted to County
Ti:*eaiSUX*ei:*« — As soon as the board of supervisors shall have
sent or delivered the rolls, with such warrants annexed, to the col-
lectors, they shall transmit to the treasurer of the county an account
thereof, stating the names of the several collectors, the amount of
money they are respectively to collect, the purposes for which the
same aj-e to be collected, and the persons to whom, and the time
when the same are to be paid ; and the county treasurers, on receiv-
ing such account, shall charge to each collector the sums to be col-
lected by him.

Id., 5 88.

See Form below.

See Report of Committee on " Ratio and Apportionment," post.

§ 358. "Where Collector Neglects to Qualify.

— In case the collector of any town in this State shall neglect or re-
fuse to execute his bond as required by law, or the supervisor of
the town shall refuse or neglect to appear and file such bond within
the time prescribed by law, and if no new collector shall have been
appointed ^^ithin ten days after the time for filing such bond as re-
quired by law has expired, the board of supervisors of such county
are authorized and empowered to deliver the corrected assessment-
roll, or a copy thereof, with a warrant of said board of supervisors,
or a majority of them, annexed, to the sheriff of the county, who
shall proceed in the collection of said taxes in like manner as collect-
ors are now authorized by law to do, and with the like powers and
subject to the same duties and obligations ; such warrant shall re-
quire all payments therein specified to be made by such sheriff within
sixty days after its receipt by him ; and the expenses of collection,
if any, over and above the fees lawfully chargeable by the collector,
to be audited by the board of supervisors, shall be a charge on the
town.

Laws of 1857, chap. 585; 2 R. S. 1013.



Of the Assessment and Collection of Taxes. 275

§ 359. Where Collector Refuses to Serve.—

If any person chosen or appointed to the office of collector of any
town or ward in this State shall refuse to serve, or shall die, resign
or move out of the town or ward before he shall have entered upon
or completed the duties of his office, or shall be disabled from com-
pleting the same, by reason of sickness or any other cause, the super-
visor and any two justices of such town or ward shall forthwith appoint
a collector for the remainder of the year, who shall give the like se-
curity and be subject to the like duties and penalties, and have the
same powers and compensation, as the collector in whose place he
was appointed ; and the supervisor shall forthwith give notice of
such appointment to the county treasurer. But such appointment
shall not exonerate the former collector, or his sureties, from any
liability incurred by him or them.

If a warrant shall have been issued by the board of supervisors
prior to any appointment under the last section, the original war-
rant, if the same can be obtained, shall be delivered to the collector



Online LibraryGeorge Crane MorehouseThe supervisors' manual : a practical treatise on the law applicable to the duties of supervisors from the date of their election to the end of their official term; also, the law relative to town bonds, railroad aid bonds, defective roads and bridges, town meetings, assessment and collection of taxe → online text (page 29 of 96)