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$8 293, 294

Corporations for Raising and Breeding Horses.

Art. 20

refusing to execute such bond, and to file such bond and statement, as herein prescribed, shall be guilty of a misdemeanor. Nothing herein contained shall require such tax to be paid, bond to be executed or statement to be filed by any state, county or other agricultural association organized and in active operation as such prior to May ninth, eighteen hundred and ninety-five, or which is entitled to share in the distribution of moneys for agricultural purposes as provided by section three hundred and ten of the agricultural law. All the provisions of this article relating to the powers and duties of the comptroller as to the collection of taxes from associations and corporations holding trotting or running races hereunder, and relating to the payment of taxes and the making of reports by such corporations and associations, shall apply to all persons and firms liable to pay a tax upon their gross receipts as provided in this section.

Formerly L. 1895, ch. 570, § 12, as am'd by L. 1896, ch. 380, § 3,

and L. 1897, ch. 446, § 3. $ 293. Annual report to comptroller. It shall be the duty of the president or treasurer of every corporation or association liable to be taxed as provided in this article to make a report in writing to the comptroller, annually, on or before the first day of December, stating the amount of its gross earnings, which shall be duly verified by the oath of its treasurer.

Formerly L. 1895, ch.570, 8 13. § 294. Comptroller may examine books. Whenever any such corporation or association shall neglect or refuse to make such report at the time prescribed in this article, or whenever the report is unsatisfactory to the comptroller, or whenever in the judgment of the comptroller the interests of the state would be pronoted thereby, the comptroller is authorized to examine or cause to be examined its books and records, and to fix and determine the amount of tax due in pursuance of the provisions of this article either from such books and records, or from any other data in his possession which shall be satisfactory to him, and to settle and account for such tax, together with the expenses of such examination against such association. In case of the nonpayment of the amount of tax so ascertained to be due, together with the expenses of such examination, for a period of thirty days after notice to any such corporation or association so in default, it shall be liable in addition thereto to pay to the state for each such omission or failure, a sum not less than five hundred nor more than one thousand dollars; the same may be sued for and recovered in the name of the people of the state in any court having competent jurisdiction, by the

Art. 20

Corporations for Raising and Breeding Horses.

88 295-298

attorney-general at the instance of the comptroller. The comptroller is also authorized and required to report any failure of any such corporation or association to make such report and to pay its tax to the governor, who, if he shall be satisfied that such failure was intentional, shall thereupon direct the attorney-general to take proceedings in the name of the people of the state to declare the charter of such corporation or association to be forfeited and its charter privileges at an end, and for such intentional failure the charter privileges, corporate rights and franchises of every such corporation or association shall cease.

Formerly L. 1895, ch. 570, 8 14, as am'd by L. 1896, ch. 380, $ 3. § 295. Tax receipts. The comptroller shall issue to every such corporation or association paying a tax under the provisions of this article a receipt for the same, and such receipt shall be presumptive evidence of such payment.

Formerly L. 1895, ch.570, $ 15. 8 296. Penalty for unlawful racing and betting, All racing or trials of speed between horses or other animals for any bet, stake or reward, except such as is allowed by this article or by special laws, is a public nuisance; and every person acting or aiding therein, or making or being interested in sueh bet, stake or reward is guilty of a misdemeanor and upon conviction is punishable by imprisonment in the county jail or penitentiary for a period of not more than one year; and in addition to the penalty prescribed therefor he forfeits to the people of this state all title or interest in any animal used with his privity in such race or trial of speed, and in any sum of money or other property betted or staked upon the result thereof.

Formerly L. 1895, ch. 570, § 16, as am'd by L. 1908, ch. 506, § 1. 8 297. Increased or additional entrance fees. A corporation or association authorized by or entitled to the benefits of this article, conducting a running or trotting or steeplechase meeting, shall have the right to charge increased or additional entrance fees for admission to any special portion or portions of the grounds of such corporation or association, unless such pool-selling or book-making as is punishable by fine or imprison ment, or other acts so punishable, be thereon authorized or knoeve ingly permitted.

Formerly L. 1895, ch. 570, $ 18, as am'd by L. 1896, ch. 380, § 4; L. 1897, ch. 446, § 2, and L. 1908, ch. 506, § 3. § 298. Supervisors for collection of tax. The governor shall appoint three suitable persons to supervise the collection of the tax imposed by this article, whose duty it shall be to ascertain and report to the comptroller of the state, under

298

Laws Repealed; When to Take Effect.

Arts. 20,21

his direction, the gross receipts of the corporations, firms or associations, person or persons, referred to in this article and exercising the privileges conferred thereby, and who shall have access to the grounds, books and records of each of such associations and corporations, firm, person or persons, and who shall hold office for a period of five years. One of the persons so appointed shall examine the books and records of the running race meetings and shall receive an annual compensation of two thousand five hundred dollars, together with five hundred dollars annually for his expenses and disbursements incurred while in the discharge of his official duty, or so much thereof as may be necessary, all of which shall be payable monthly; and the other two shall examine the books and records of the trotting race meetings and shall each receive an annual compensation of one thousand five hundred dollars, together with five hundred dollars annually for his expenses and disbursements incurred while in the discharge of his official duty, or so much thereof as may be necessary, which compensation and expenses shall be payable monthly in the respective districts. The state shall be divided into two districts, with reference to the trotting race meetings, and each of said persons and their successors appointed to examine the books and records of trotting race meetings shall reside in the district for which he shall be appointed, as follows: District number one shall consist of that portion of the state of New York lying south of Clinton county, and east of Franklin, Hamilton, Fulton, Montgomery, Schoharie and Delaware counties, and district number two shall be composed of the rest of the counties of the state. The persons heretofore appointed shall continue during the term of office for which they were appointed, unless removed for cause, but the person heretofore appointed to examine the books and records of trotting race meetings, shall be limited in the performance of his duties to the district, as herein before provided, in which he resides. It shall be the duty of the comptroller to cause to be prepared and furnish suitable forms, blanks and record books for the use of such persons in the performance of the duties hereby imposed upon them.

Formerly L. 1895, ch. 570, § 20, as am'd by L. 1898, ch. 396, § 1, and L. 1899, ch. 414, § 1.

ARTICLE 21
Laws Repealed; When to Take Effect
Section 210. Laws repealed.

311. When to take effect.

Art. 21

Laws Repealed; When to Take Effect.

$$ 310, 311

§ 310. Laws repealed. Of the laws enumerated in the schedule hereto annexed, that portion specified in the last column is hereby repealed.

Formerly L. 1895, ch.559, § 147. § 311. When to take effect. This chapter shall take effect immediately. Formerly L. 1895, ch. 559, § 148.

SCHEDULE OF LAWS REPEALED,

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§ 310

Laws Repealed.

Art. 21

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