CERTIORARI:

to review assessment of special franchise
corporation tax, review of determination as to

regulations as to writ ...

petition for writ of, to review assessment

Page.

33

103

104

131

contents of

.

131

presented to justice of supreme court or at special term.. 131

CLERK OF BOARD OF SUPERVISORS:

statement of corporate taxes to be delivered to county treas-

urer.

of valuation to be delivered to comptroller

COLLATERAL INHERITANCES:

tax upon (see Taxable Transfers)

COLLECTION:

of tax on bank shares

of taxes, by sale of personal property

assessed against bank stock

8

9

against telegraph, telephone and electric light compa-

nies . .

on rents reserved

of unpaid taxes on debts due non-residents of United States.. 46
return of warrant for .

of tax on person who has removed from county.
supplementary proceedings for .

135

135

COLLECTORS:

warrant for collection of taxes, contents ....

abstract to be furnished county treasurer.

notice of time of receiving taxes

non-resident may demand statement of amount of tax.
collection of taxes by

levy upon personal property, for failure to pay tax.
tax on part of lot of land, receipt of

....

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43

47

48

48

50

50

50

51

failure to pay tax collected, order of county court.

136

as to assessments, hearing and determination...
statement to be filed

COMPLETION:

of assessment-roll, notice of

what to contain, and how posted.

COMPOSITION:

of tax on transfer.

39

41

COMPTROLLER:

duties of, in respect to assessment of state lands in forest

borrow money, at expense of county, if state tax is not paid, 54
accounts with county treasurer

direct proceedings against county treasurer

non-resident taxes, admission of

payment to county treasurer of arrears of taxes on lands of
non-residents

sale of lands for unpaid taxes, how conducted.
purchases for state or county.

deed of lands.

effect of former

COMPTROLLER - (Continued).

appointment of taxable transfer appraisers
receipt of payment of transfer tax

.....

taxable transfer books and forms, furnished by

CONTINGENT ESTATES:

appraisal of value, for tax on transfer

Page.

116

126

128

119

statement of taxes, clerk of board of supervisors to deliver to

7

10

12

13

21

21

23

certificates of incorporation, report by secretary of state.. 106
exemptions from taxation for other purposes

106

application of taxes

107

action for sequestration against delinquent

137

CORPORATION TAX. (See Corporations; Franchise Tax; Or-

of errors in assessment-roll, by board of supervisors.
of descriptions of lands

37

58

135

136

order for collection of tax of person who has removed from
county

when collector fails to pay over tax.

COUNTY TREASURER:

collection of tax on bank shares

... 19, 20

agents of non-residents of United States to make statement
to ...

railroad and electric corporations to pay taxes to..

24

44

warrant to sheriff, for collection of taxes on debts due non-
residents . . .

46

proceedings against, comptroller may direct supervisors to
begin..

54

losses by default

54,

55

return of unpaid non-resident taxes to comptroller in cer-

of streets, when not deemed special franchise
DEBTS:

126

117

127

128

53

due non-residents of United States, how assessed.
collection of unpaid taxes upon

24

46

DEDUCTION:

Page.

in assessment of personal property, when not allowed......
from special franchise tax

10

33

DEED:

comptroller's, for lands sold for unpaid taxes...

cancellation of, by payment of taxes

evidence of, when conclusive

forfeiture of charter

DESCRIPTIONS:

imperfect, correction of

DESPOLIATION:

supervisor to cause map or survey to be made..

44 45