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made, the effect of the decision under the new law may often be determined by a reference to the explanatory notes.

At the end of the Tax Law is a table indicating the disposition in the revision, or otherwise, of each law repealed.

The Tax Law does not purport to cover the laws relating to highway, school and village taxation. We have, therefore, added to the Tax Law the laws relating to these subjects, and also the special provisions of law relating to taxation in the cities of New York and Brooklyn.

In preparing this work we have received valuable aid and suggestions from our business partner, Mr. Henry L. Woodward of Albany.

Our work has also been greatly facilitated by the exhaustive compilation of statutes and decisions in the report of the senate committee on taxation and retrenchment to the legislature of 1889, Assembly Document, No. 59, prepared under the super. vision of Mr. Julien T. Davies, of New York.

ROBERT C. CUMMING,

FRANK B. GILBERT. ALBANY, June 15, 1896.

A.
Ahbott v. Yost.....

427 Banks for Savings in New York

Acree v. Commonwealth..

38 City v. Grace..

25

Adams v. East River Savings In-

Barhyte v. Shepherd...57, 58, 116, 453

stitution...

25 Barlow v. St. Nicholas Bank...57, 92

Adriance v. Supervisors of New

Barnard v. Gantz..

30

York.

141 Barnes v. Anderson.

63

177

Albany City Nat. Bank v. Maher, 12 Barnum v. Supervisors..

106 Barry v. Edmunds.

8

Albany & Schenectady R. R. v.

Bartlett v. Mayor, etc., of New

Osborn

96, 105, 117

York ...

86

Albany & Schenectady R. R. v.

Bassett v. Wheeler

334

Owen

118 Bach v. Furman..

356

Albany & West Stockbridge R. R.

Beach v. Hayes.

145

Co. i. Town of Canaan....

117, 147 Becker v. Becker

62

Alexander v. Hoyt ... 429, 430 Becker v. Holdridge

218

Allen v. B. & C. R. R. Co...

8 Becker v. Howard.

211

Alvord v. Syracuse Savings Bank, 365 Beekman v. Bigham.

211

American Tool Co. v. Smith., 212, 359 Beeson v. Johns

213

Amy v. Shelby County Taxing

Bell v. Pierce..

88, 90

District...

8 Bellinger v. Gray, 112, 145, 163, 164

Apgar v. Hayward.
111, 452

354

Ashley v. Ryan..

5

Bell's Gap. R. Co. v. Pennsylvania. 13

Association of Colored Orphans

Bement v.
Plattsburgh R. R. Co.. 96

212
v. Mayor...... 69, 451, 452, 454, 458 Bennett v. Peck ...

Astor v. Arcade R. R. Co..

18 Benson v. Mayor of Albany. 26

25

Attorney-General v. W. U. Tel.

Bidwell v. Town of Murray

Co......

6

Bird v. Mayor .

364

Austen v. Telephone Co... 97, 98, 452 Bissell v. Mich South. & Northern

462

Indiana R R...

92

Ayres v. Lawrence...

366 Bitting v. Vandenburgh .

62

Boardman Supervisors of

Tompkins ..

74

B.

Board of Education Union Free

Bailey v. Buell .

90, 356 School v. Mapes ...

443

Baker v. Freeman.

355, 357 Board of Supervisors of Seneca v.

Lee

438 Allen...

19

Baley v. Wortsman.

428 Borrel v. Mayor, etc., of New

Bank v. Board of Equalization... 109

York...

53

Bank v. Boston..

109 Bowe v. Jenkins,

89, 90

Bank v. New York..

109 | Bowne v. Witt.

61, 62

Bank r. Supervisors

82 Boyd v. Gray. 87, 114, 171, 339

Bank of Chenango v. Brown.... 25 Boyer v. Boyer

107

Bank of Commonwealth v. Mayor, Brackett v. Watkins.

62

etc., of New York..... 184, 358 Bradley v. The People

110

Bank of Redemption v. Boston... 108 Bradley v. Ward, 147, 163, 164, 171

Bank of Rome v. Rome.. 16, 26

Bank of Ctica v. City of Utica... 57 Brevoort v. City of Brooklyn, 145, 355

99, 104, 170, 218, 345, 348 | Brewster v. City of Syracuse... 16

Bank of Watertown v. Assessors Briilge Co. v. Henderson

5

Town of Watertown.... 134 Bridges v. Supervisors of Sullivan. 181
Bank Tax Case
81 | Brigham v. Bush ..

61

Banks v. Mayor

82 | Bright v. Supervisors of Chenango 348

PAGE.

PAGE.

British Com. Life Ins. Co. v. Clementi, In re, v. Jackson...... 351

Commrs. of Taxes... 57, 84, 90, 92 Coe v. Errol....

3

Brooklyn El, Co. v. Brooklyn 133 Cogsdill v. Brown.

63

Brooks v. Hathaway.

62 | Cole v.

Johnson

Brown v. Houston

1, 3, 9, 83 Cole v. La Grange..

10

Brown v. Smith

116 | Cole v. State

18

Bruce v. Cook..

38 Cole v. Stevens

63

Buffalo City Cemetery v. Buffalo. 69 Collins v. Long Island City.. 147, 188

79 Colman v, hattuck .... 145, 163, 183

Buffalo & State Line R. R. Co. v.

192, 200, 212, 218, 386, 397

Supervisors of Erie

92, 145 Colonial Life Assur. Co. v. Super-

Bunner v. Eastman..

212, 280

visors of New York .....

349

Burgett v. Fancher.

64 Colton v. Beardsley.

429

Burnham v. Acton.

17 Columbian Mfg. Co. v. Vander-

Bush v. Davison.

217 poel.

134

Columbus S. R. Co. v. Wright.. 14

C.

Comin v. Supervisors of Jefferson. 366

Caledonian Co. v. Trustees of

Commercial Bank of Rochester v.

Hoosick Falls..

838 City of Rochester ...

354

Calhoun v. Millard

365 Common Council v. Assessors ....

137

Cargo v. Stevens

6 Commonwealth v. Duff...

38

Carpenter v. Herrington

62 Comstock v. Beardsley

217

Carter v Greenhow..

8

Consumers' Gas Co. v. Spring Co. 26

Cartwright v. Village of Sing

Cook v. Pennsylvania.

2, 9
Sing ..
417 Cornell v. Woodruff

172

Catlin v. Grissler.

172

Corson v. Maryland

4

Catlin v. Trustees of Trinity Col-

County of Santa Clara v. Southern

lege

10

293, 295

Pacific Ry. Co....
Caulkins v. Chamberlain. 93, 218 County of San Mateo v. Southern
Central Trust Co. v. N. Y. &

Pacific Ry. Co

10, 11
Northern R. R. Co
284, 337 Cox v. Stafford

62, 63
Chadwick v. Crapsey
428, 429 Craft v. Curtis

63
Chaffin v. Taylor ..

8 Cromwell v. McLean 17, 117, 128
Chamberlain v. Darrow.
61 Croner v. Cowdrey

229
Dougherty

154

Chamberlain v. Taylor. . 145, 212, 213 Cruger v.

Chard v. Holt

35, 202 Curnen v. Mayor .

478

Charlotte, C. & A. R. Co. v.

Curtis v. Follett.

199, 211, 218
Gibbes..

13, 14

Chesapeake & Ohio R. R. Co. v.

D.

Miller

8 Daggy Township v. Ball

38

Chegaray v. Jenkins. 67, 170, 458 Dains v. Prosser

62

Chegaray v. Mayor, etc., of New Daly v. Sanders

476

67 Danks v. Quackenboss.

63

Chesebrough Manuf, Co. v. Cole Darlington v. Mayor, etc., of New

man....

97 York

21, 22

Chester v. Pennsylvania

13 Davenport Bk. v. Davenport. 108

Chicago & Kansas City R. R. Co. Davis v. Peabody.

63

v. Guffey...

8 D. & H. Canal Co. v. Atkins 347

Chrigstrom v. McGregor.

438 D., L. & W. R. R. Co. v. Gordon, 347

Church of St. Monica v. Mayor, Dewey v. Supervisors of Niagara. 355

etc., of New York... .... 67, 458 Diefenthaler v. Mayor

347

City of Buffalo v. Le Couteulx. 6, 91 Dike v. Lewis

211

City of Rochester v. Quintard.... 25 Dinehart v. Wilson

173

City of Rochester v. Town of Donahue v. O'Conner... 474, 475

Rush ..

353

477, 481

City of Utica v. Churchill,

106 Doolittle v. Doolittle.....

427

Clark v. Davenport.

224 Dorn v. Backer..

116

Clark v. Hallock

427 Dorn v. Fox.

92

Clark v. Norton... 57, 72, 90, 114, 144 Dorwin v. Strickland

119

Clark v Sheldon

177 Douglas v. Bd Supervisors. 89

Clark v. Village of Dunkirk. 344 Douglas v. Mayor, etc., of New

Clarke v. Mayor, etc., of New York

87

York.... 359, 451, 452, 469, 474, 475' Doughty v. Hope

170, 218

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