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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At the end of the Tax Law is a table indicating the disposition in the revision, or otherwise, of each law repealed.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.
TABLE OF CONTENTS.
9. Corporation tax (SS 180-203)..
427 Banks for Savings in New York
Apgar v. Hayward.
Association of Colored Orphans
Attorney-General v. W. U. Tel.
Bidwell v. Town of Murray
Board of Education Union Free
Baker v. Freeman.
355, 357 Board of Supervisors of Seneca v.
Bank of Chenango v. Brown.... 25 Boyer v. Boyer
Town of Watertown.... 134 Bridges v. Supervisors of Sullivan. 181
Caledonian Co. v. Trustees of
Commercial Bank of Rochester v.
Cartwright v. Village of Sing
Cook v. Pennsylvania.
Pacific Ry. Co....
Pacific Ry. Co
8 Cromwell v. McLean 17, 117, 128
Charlotte, C. & A. R. Co. v.
Curtis v. Follett.
199, 211, 218
Clark v Sheldon
177 Douglas v. Bd Supervisors. 89