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 32 of 96)
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right or title tUereto, and no other notice, either by the county treasurer or by the
holder of the certificate of any sale, or by any other person, shall be necessary or
required. In case any of the lands so sold shall be redeemed therefrom subse-
quent to service of notice, the expenses of advertising and service of the notice
herein provided, and any taxes upon lands so sold which may be assessed upon
and paid by the purchasers, or assignees of such purchasers between the time of
the sale and redemption thereof, shall, with the interest thereon at the rate pro-
vided by this act, be added to the amount otherwise required to be paid for such
redemption. This section shall apply to the sales made by the treasurer of said
county in the year eighteen hundred and eighty.

§ 16. Bucn notice with the proof of the service thereof shall be exhibited to said
treasurer previous to his issuing the deed of the premises so described, and the
proof of the service of such notice shall be recorded with such conveyance.

§ 17. The county treasurer shall not issue deeds to persons entitled thereto, un-
til at least thirty days subsequent to the service of notice herein provided.

§ 18. This act shall take effect immediately, in all respects except so far as it
relates to the compensation of the county treasurer, and in this respect it shall
take effect upon the expiration of the term for which the present county treasurer
is elected.

§ 6 (of said chapter 8). This act shall take effect immediately.

In Oswego county, which has a. statute very similar to this, the validity of a
tax title under the Oswego law came in question, held, that the provisions as to
the conveyance being "conclusive evidence that the sale was regular, and also
presumptive evidence that all the previous proceedings were regular; according
to the provisions of this act." Held, that such provisions were valid.

Bd. of Sup. of Oswego Co. v. Betts, decided July, 1889, 4th Dept. (not yet reported).
See § 10 above.

See, also. Chamberlain v. Taylor, 36 Hnn, 24; Ensign v. Barse, 107 N. T. 529.

§ 381. Proceeding's Xty- Supervisor in case
Collector Neg^lects to Pay Over Moneys.— If

any collector shall refuse or neglect to pay to the several town offi-
cers of his town, or to the county treasurer, the sums required by
his warrant to be paid to them respectively, or either of them, or to
account for the same as unpaid, the county treasurer shall, within
twenty days after the time when such payments ought to have been
made, issue a warrant under his hand and seal, directed to the sherifE
of the county, commanding him to levy such sum as shall remain
unpaid and unaccounted for by such collector, of the goods and chat-
tels, lands and tenements of such collector, and to pay the same to
the county treasurer, and return such warrant within forty days after
the date thereof, which warrant the county treasurer shall immedi-
ately deliver to the sherifE of the county ; but no such warrant shall
be issued by the county treasurer for the collection of moneys pay-
able to town ofiBcers without proof, by the oath of such town officers,
of the refusal or neglect of the collector to pay the same, or account
therefor as above provided.

2R. S. 1010, §13.

The sherifE is to proceed to levy and collect the amount from the



292 Supervisors' Manual.

collector, but if he fail to collect any part thereof he is to so return
to the county treasurer, who is forthwith to give notice to the
supervisor of the town or ward of the amount due from the
collector.

Id., §§ li and 15.

The supervisor shall forthwith cause the bond of such collector to
be put in suit, and shall be entitled to recover thereon the sum due
from such collector, with costs of suit ; and the moneys recovered
shall be applied and paid by the supervisor in the same manner in
which it was the duty of the collector to have applied and paid the
same.

Id., S 16.

The act (1 R. S., p. 400, § 13), requiring a county treasurer to issue a warrant
against a, delinquent town collector in twenty days is directory merely; and tlie
issue of such warrant after the expiration of that time is valid as the foundation
of an action against the collector's sureties.

It seems that the issue and return of such a warrant by the treasurer is a con-
dition precedent to the maintaining a suit by the supervisor against the collector
or his sureties on his official bond.

It furnishes no defense to the sureties of a collector that, if the warrant against
their principal had been issued within the time prescribed by law, the amount
due might have been collected of him. The provision is for the benefit of the
public, and forms no part of the contract of the sureties.
Looney, Supervisor, etc., v. Hughes et al.y 26 N. Y. 514.

COUNTY TEEASUEEE.

§ 382. Certificate of Unpaid Taxes.— Whenever
any county treasurer shall receive from a collector an account of
unpaid taxes assessed on lands of non-residents, such county treas-
urer shall compare the same with the original assessment-roll, to
which the collector's warrant is attached, which rolls the collectors
are required in all cases to return and deposit with their respective
county treasurers ; and if he finds it to be a true transcript thereof,
he shall add to it a certificate showing that he has examined and
compared the account with said roll, and found the same to be correct ;
and after crediting the collector with the amount shall, before the
first day of April next ensuing, transmit the account and the col-
lector's affidavit to the comptroller, with a certificate that he has
compared the account with the entries of the same taxes in the
original assessment-roll, to which the collector's warrant is attached,
and has found the same to be a true transcript of such roll. The
comptroller may, before admitting any taxes therein, return such



Of the Assessment and Collection of Taxes. 293

accounts to the respective county treasurers for correction or com-
pletion, which must be returned to him within one month thereafter,
or as the comptroller may otherwise direct and such account when
accepted by the comptroller, shall be deemed conclusive evidence
of the regularity and validity of all taxes therein, which may be
admitted by him and of all prior proceedings in assessing the lands
and levying and collecting such taxes, except in cases when it shall
be satisfactorily proven to the comptroller that any such tax was
duly paid in the county, or was levied on an assessment of land by a
town or ward having no legal right to assess the same, or arose from
a double assessment, the taxes levied on one of which were duly
paid.

Lawa of 1856, chap. 427, § 4; R. S. 1019, § 4, as amended by Laws 1885, chap. 453.
Not applicable to Cattaraugus or Chautauqua counties.

§ 383. Apportionment of State Tax.— The comp-
troller shall, from the annual returns made to him of the valuations
of real and personal estates in the several counties in this State,
charge the several county treasurers with the amount of the State
taxes, if any, to be raised in their respective counties, crediting them
with their own fees; but no fees shall be allowed by the comptroller
to the county treasurers, in adjusting the accounts of the county
treasurers, for such portion of the State tax as is paid by credit given
for taxes on non-resident property returned to him.
Id., s 8.

§ 384. Lands Imperfectly Described.— When-
ever any account of arrears of taxes on the lands of non-residents
shall be received by the comptroller from a county treasurer, he shall
examine such account and reject all taxes entered thereon that shall
be found to be erroneous, and all taxes found thereon charged on lands
erroneously or imperfectly described, and shall credit such county
treasurer, in a book to be kept by him for that purpose, with the
amount of aU arrears of taxes which shall be admitted by him.

Id., § 9, as amended by chap. 152, Laws of 1878.

§ 385. Arrears, llOW Paid. — If the arrears so credited
to the treasurer of any county shall exceed the State tax, if any, in
said county, the comptroller shall cause the surplus, after deducting
therefrom any balance which may be due from such county on ac-
count of taxes previously rejected by the comptroller, to be paid out
of the treasury of this State to the treasurer of the county ; and the
whole amount of taxes so to be assumed by the State shall be col-



294 Supervisors' Manual.

lected for its benefit in the manner hereinafter provided. If there
be no State tax, the whole amount of such arrears, after deducting
such balance as above mentioned, shall be paid to the county treas-
urer.

Id., s 10.

§ 386. Accounts Trith County Treasurer.— The

comptroller shall state the accounts of the several county treasurers,
on the first day of May in every year ; and whenever any part of a
State tax shall appear to be unpaid by any county treasurer, the
comptroller shall transmit by mail to such county treasurer a copy
of his account, requiring him to pay the balance within thirty days.
Id., s u.

§ 387. Suits for Neg'lect to Pay.— If any county
treasurer shall refuse or neglect to pay such balance within such
time, the comptroller shall forthwith (unless he shall be satisfied by
due proof that such treasurer has not received such balance, and has
taken all proper steps to collect the same), deliver a copy of such
county treasurer's account to the attorney-general, who shall prose-
cute forthwith ; and the State shall be entitled to recover the balance
due with interest thereon from the first day of May in the year
when the same ought to have been paid.

Id., § 12.

§ 387^. Unpaid School Taxes, ho-w Collected.

— If any tax on real estate placed upon the tax list and duly deliv-
ered to the collector, or the taxes upon non-resident stockholders in
banking associations organized under the laws of congress, shall be
unpaid at the time the collector is required by law to return his war-
rant, he shall deliver to the trustees of the district an account of the
taxes remaining due, containing a description of the lands upon which
such taxes were unpaid, as the same were placed upon the tax list,
together with the amount of the tax so assessed, and upon making
oath before any justice of the peace or judge of court of record,
that the taxes mentioned in any such account remain unpaid, and
that after diligent efforts he has been unable to collect the same, he
shall be credited by said trustees with the amount thereof.

Laws of 1864, chap, 555, tit. 7, § 75, as amended by chap. 250, Laws of 1883 ; 2 B. S.
1172.

Upon receiving any such account from the collector, the trustees
shall compare it with the original tax list and if they find it to be a
true transcript, they shall add to such account their certificate to the
effect that they have compared it with the original tax list and found



Oe the Assessmbxt and OoLLECTioir ojF Taxes. 295

it to be correct, and shall immediately transmit the account, affidavit
and certificate to the treasurer of the county.
Id., s re.

Out of any moneys in the county treasury raised for contingent
expenses the treasurer shall pay to the collector the amount of the
taxes so returned as unpaid, and if there are no moneys in the treas-
ury applicable to such purpose, the board of supervisors, at the time
of levying said unpaid taxes as provided in the next section, shall
pay to the collector of the school district the amount thereof by
voucher or draft on the county treasurer in the same manner as
other county charges are paid, and the collector shall be again
charged therewith by the trustees.

Id., § 77, as amended by Laws of 1887, chap. 833.

Such account, affidavit and certificate shall be laid by the county
treasurer before the board of supervisors of the county, who shall
cause the amount of such unpaid taxes, with seven per cent of the
amount in addition thereto, to be levied upon the lands on which
the same were imposed ; and if imposed upon the lands of any in-
corporated company, then upon such company ; and when collected
the same shall be returned to the county treasurer to reimburse the
amount so advanced, with the expenses of collection ; and if im-
posed upon the stock of a non-resident stockholder in a banking
association organized under the laws of congress, then the same
with seven per cent of the amount in addition thereto, shall be a lien
upon any dividends thereafter declared upon such stock, and upon no-
tice by the board of supervisors to the president and directors of such
bank of such charge upon such stock, the president and directors
shall thereafter withhold the amount so stated from any future
dividends upon such stock, and shall pay the same to the collector of
the town duly authorized to receive the same.

Id., 9 78, as amended by chap. 250, Laws of 1883 ; id.

Any person whose lands are included in any such account may
pay the tax assessed thereon to the county treasurer at any time
before the board of supervisors shall have directed the same to be
levied.

Id., S 79.

The following two sections are taken from chapter 480, Laws of
1847, as amended by chapter 583, Laws of 1864. In Mr. Throop's
Notes to the Revised Statutes, he says : " The act amended by this
statute " (chap. 583, Laws of 1864), " was the predecessor of the act,



296 SuPEEvisoEs' Manual.

Laws of 1864, chapter 555 (§ 387^, ante). The editor supposes it to
have been entirely repealed by section 14 of title 13 of the act of
1864, but inasmuch as this act was enacted three days after act of
1864 " (chap. 555), " there is doubt enough respecting its effect to
require its insertion."

Account of Unpaid Taxes; Credit Therefor.—
If any tax on the real estate of a non-resident mentioned in the tax
list delivered to the collector on the taxes upon rents reserved in any
leases in fee, or for one or more lives, or for a term of years exceed-
ing twenty-one years, shall be unpaid at the time he is required by
law to return his warrant, he shall deliver to the trustees of such
district an account of the taxes so remaining due, containing a de-
scription of the lots and pieces of land upon which any taxes were
imposed, as the same was stated in his tax list, together with the
amount of the tax assessed on each, and upon making oath before
any justice of the peace, or judge of any court of record, that the
taxes mentioned in any such account remain unpaid, and that after
diligent efforts he has been unable to collect the same, he shall be
credited by said trustees with the amount thereof.

§ 90, chap. 480, Laws of 1847, as amended by chap. 583, Laws of 1864.

Levy for tlie Collection of Unpaid Taxes. —

Such account, affidavit and certificate shall be laid by the county
treasurer before the board of supervisors of the county, who shall
cause the amount of such unpaid taxes, with seven per cent of the
amount in addition thereto, to be levied upon the lands of non-resi-
dents on which tlie same were imposed; and if imposed upon the lands
of any incorporated company, then upon such company ; and if im-
posed upon rents reserved in any leases, in fee, or for one or more
lives, or for a term of years exceeding twenty-one years, then upon
such reserved rents in the same manner that the contingent charges
of the county are directed to be levied and collected ; and when col-
lected the same shall be returned to the county treasurer to reim-
burse the amount so advanced with the expense of collection.

§ 93, chap. 480, Laws of 1847, as amended by chap. 583, Laws of 1864.

§ 387%. Hig-liway Labor not "Worked.— Every

overseer of highways shall, on or before the first day of October in
each year, make out and deliver to the supervisor of his town a list
of all resident landholders residing in his district who have not
worked out their highway assessment, or commuted for the same,
with the number of days not worked or commuted for by each
resident of his district, charging for each day in such list at the



Of the Assessment and Collection of Taxes, 297

rate of $1.50 per day ; and also a list of all lands of non-residents,
and of persons unknown, wliich were assessed on his warrant by tlie
commissioners of highways, or added by him according to law, on
which the labor assessed has not been performed or commuted for,
and the number of days' labor unpaid by each, charging for the
same at the rate of $1.50 per day; which list shall be accompanied
by the affidavit of the overseer, duly certified that he has given the
notice required by the thirty-second, thirty-third and thirty-fourth
sections of this title, and that the labor for which such residents pnd
such land is returned has not been performed or commuted.

2 R. S. 1233, § 47, as amended by Laws of 1868, chap. 791 ; Laws of 1870, chap. 461.

It shall be tbe duty of the supervisors of the several towns to
receive the lists of the overseers of highways when delivered pur-
suant to the preceding forty-seventh section, and to lay the same
before the board of supervisors of the county.

Id., §49.

It shall be the duty of each board of supervisors, at their annual
meeting in each year, to cause the amount of such arrearages for
highway labor returned to them severally, as provided in the pre-
ceding section, estimating each day's labor at $1.50 a day, to be
levied and collected from the real or personal estate of the person,
corporation, or non-resident real estate from which said arrearages
of highway labor may remain unpaid, and to be collected by the
collector of the several towns in the same manner that the other
taxes are collected, and order the same, when collected by said col-
lector, to be paid over to the commissioners of highways of the town
wherein the same is collected, to be by them applied toward the
construction, repair and improvement of the roads and bridges in
the district in which the labor was originally assessed.

Id., § 50, as amended by Laws of 1877, chap. 197.

Form of Overseer's Return.

To THE SUPBBVISOR OF THE TOWN OV , COUNTT OF !

The following is a list of all the resident landholders residing in district No.

, in the town of , county, who have not worked out their

highway assessment, or commuted for the same, with the number of days not
worked or commuted for by each, at $1.50 per day; and also a list of all the lands
of non-residents, and of persons unknown, which were assessed on my warrant
by the commissioner of highways of said town, or added by me according to law,
on which the labor assessed as aforesaid has not been performed or commuted
for, and the number of days' labor unpaid by each, charging for the same at the
rate of $1.50 per day.

(Here insert as in an assessment-roll.)

(See ante, " Assessment-roll, § 351.)

(Signed) A. B.

Dated October 1, 188 .
38



298 SuPBEVisoEs' Manual.



.•('



COUNTY OF
Town of

A. B., being duly sworn, says that he is the overseer of highways of road dis-
trict No. , in said town; that he has given the notices required by the 32d, 83d
and 34th sections of title 1, article 3, chapter 16, part 1 of the Revised Statutes,
and that the labor for which such residents and land above mentioned are
returned, has not been performed or commuted.

(Signed) A. B.

Sworn to before me, this day*)

of , 188 . 1

Justice op the Peace. J

The same rules as to inserting on the assessment-roll apply in these cases aa
In others — residents may be named, etc- — non-residents must not be.
Colman r. Sbuttucis, 2 Hun, inj • affirmed, t>;i H. Y. 348.



CHAPTER VI.



CORPORATIONS — ASSESSMENT AND TAXATION OF.



Sbc. 38S. Assessment and taxation of.

389. Real estate of corporations.

390. Railroad — Real estate.

391. Foreign railroads.

392. Railroad — Personal property.

893. Foreign railroads— Personal prop-

erty.

894. Telegraph and telephone lines.

895. Plankroads and turnpikes.

896. Pipe-line companies.

897. Toll bridges.

398. Apportionment for school dis-
tricts.
899. Corporations — Where assessed.

400. Corporations — Personal property.

401. Officers to deliver statements to

assessors.



Ssc. 402, What is liable to taxation there-
under.

403. Banks — Shares in — Personal

estate — How taxed.

404. Non-resident stockholders.
403. Banks to retain dividends.

406. Savings banks.

407. Insurance companies.

408. Co-operative or assessment insur-
ance or casualty companies.

409. Fire and marine insurance.

410. State tax on franchise, etc.

411. Application for reduction.

412. Exemption.

413. Duty of board of supervisors asto
incorporated companies.



§ 388. Assessment and Taxation of.— The law re-
lating to the assessment of corporations is in a very complicated
condition. The following rules will, so far as the duties of the
supervisors are concerned, furnish them with the necessary informa-
tion.

§ 389. Real Estate of Corporations.— The real
estate of all incorporated companies is liable to taxation in the town
or ward in which the same is situated, in the same manner as the
real estate of individuals.

2 R. S. 990.
See Decisions, §§ 259, 390, 401.

§ 390. Railroad, Real Estate. —The real estate of

railroad companies is to be assessed in the town or ward where the
same is located.

Id.

All real estate owned, possessed or appropriated by railroad com-
panies is to be assessed.

People V. Brie R. R. Co., 52 Barb. 105.

A railroad should be regarded as a resident of the varions towns and wards
through which its road extends, and assessed therein for its real estate the same
as taxable inhabitants, and not as " non-resident lands."

People V. Fredericks, 48 Barb. 173 ; People, ex rel. Dunkirk & F. R. K., v. Cassitv
etal., 46 N. Y. 46; Buffalo & State Line R. R. v. Bd. of Suprs. of Erie Co., 48 id.
93.



300 Supervisors' Manual.

The real estate of railroad corporations should be assessed at its value for the
purposes to which it has been adapted, and not as mere farming lands; and in
estimating the same, the assessors are not bound to consider it as mere land and
superstructure isolated in their town from the other parts of the road. They are
entitled to estimate the value of that part of the real estate within their jurisdic-
tion which contributes to make up a complete and useful railroad, extending be-
yond the town they represent.

People V. Fredericks, 48 Barb. 173.

The assessors, in estimating the value of railroad property within the town, are
not to be governed solely by its cost, but rather, though not exclusively, by its
productiveness for railroad purposes, the sum it would sell for at a fair, free and
well advertised sale.

People, exrtl. Ogdensburgh & L. C. R. R., v. Pond, 18 Abb. N. C. 1 ; People, ex rel.
Citizens* Gas-light Co., v. Assessors, 89 N. Y. 81.

The taxable value of a railroad should not be determined alone by the long,
narrow strip of land for farming or any other purpose, except its use for the bed
of a railroad. Nor should the portion of a railroad situated in a particular town
be estimated by the cost of any expensive rock cut, or quicksand filled, or a long
tunnel located in that town. It should be valued as a part of a whole, a continu-
ous way to carry passengers and freight from one commercial business point to
another and the profits of its use for that purpose.

People, exrel. Ogdensburgh & L. C. R. R., v. Pond, 13 Abb. S. C. 1, and cases cited.

The consideration of profits should have a large if not controlling influence
upon the value of almost every thing, except when considerations of taste or pleas-
ure or comfort are involved. A thing to be worth its cost must be able to pay out
of the profits from its use and enjoyment an income bearing some relation to the
interest due from an investment or loan of a sum of money equal to such cost, and
overaud above the loss by wear or waste.

Id.

Although in determining the value of railroad or canal property, for the par-
poses of taxation, the cost of creating it may be considered, yet its earning capacity
should be the more controlling consideration or test.

People, «r rel. Pres, D. & H. Canal Co., v. Roosa, 2 How. (N. S.) 464.

It seems that to arrive at the assessed value of real estate not situate in the town
or ward, if within the State, it may be ascertained from the proper assessment-
rolls ; if in another State or country, or if, for any other reason, its assessed value
cannot be ascertained, the price paid, in the absence of proof or of any other
standard, may be taken as the assessable value.



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 32 of 96)