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OVERCHARGES:

Page.
deduction, when land has been returned as containing too
large a quantity ..

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refund, when tax has been paid

60
OVERPAID:

comptroller may draw warrant for excess....

60

PALACE AND SLEEPING CAR CORPORATIONS:

franchise tax on earnings

93

PENSION MONEY:
real property purchased with, taxation of

exemption of, how granted

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PERSONAL PROPERTY:

defined
liable to taxation
deduction in assessment of
place of taxation of

when under control or in possession of agent, etc...
of corporations

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PIERS:
land includes ..

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PIPE-LINE CORPORATIONS:

assessors to apportion valuation between school districts.... 27
franchise tax on earnings .

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PRIEST:

exemption of property of .
RAILROAD CORPORATIONS:

valuation to be apportioned between school districts....
payment of tax to county treasurer
organization tax, how paid
franchise tax on earnings

additional, on earnings
not operated by steam, tax on earnings..
reports of, liable to tax.

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RAILROAD STRUCTURES:

included as land .

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REAL ESTATE:

defined (see Real Property)

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REAL PROPERTY:

what constitutes.
liable to taxation .
exemption of, when purchased with pension money.

of charitable, benevolent, etc., corporations
of firemen's associations .

of minister or priest .
place of taxation of .

when divided by line of tax district.

of corporations .
non-resident, assessment of

surveys and maps of
boards of supervisors may change description of real

property
reassessment of unpaid taxes on

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REASSESSMENT:

of property illegally assessed
of unpaid taxes on resident real property.

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RELIGIOUS CORPORATIONS:
exemption of real property

dwelling-houses and lots used by clergymen.
REMOVAL:

of person legally taxed, from county, county court to issue

order

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Page.

RENTS RESERVED:

taxable to whom ...
of non-residents, review of assessment
collection of taxes upon

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REPORTIS:
of corporations, to assessors

penalty for failure to make
of corporations liable to tax

contents, and how made
of certificates of incorporation by secretary of state..
of surrogate and county clerk to comptroller
of county treasurer to comptroller

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21, 22

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RESIDENCE:
"in tax district, how determined ....

controversy as to, tax commissioners may determine....

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RETURN:
of unpaid taxes by collector

when collection has been enjoined

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REVIEW:

of assessment, notice of meeting for

25

SAFE-DEPOSIT COMPANY:

tax on transfer of securities of decedent...

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SALE:

of personal property by collector, for payment of tax...... 43
of lands, for unpaid taxes, notice

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publication of notice

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maps to be furnished by supervisor

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how conducted

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purchases for state or county
withdrawal of lands upon which the state has a lien.... 64
bid of purchaser, when paid

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certificate of, to purchaser

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new, when sale is set aside

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evidence of loss of

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notice to occupants

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proof of service of

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redemption by occupant

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lien of mortgage not affected

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notice to mortgagee .

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redemption by mortgagee
cancellation

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when set aside

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expenses of sale .

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SALE - (Continued).

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of lands, payment of money into state treasury

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in counties 'not containing portion of forest preserve...

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notice of sale

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!, conduct of

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redemption

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conveyance by county treasurer

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effect of conveyance

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refund of purchase money

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lands belonging to state

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tax, surplus in hands of supervisor

138

SATISFACTION:

of collector's bond

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SAVINGS BANKS:

deposits, exemption of
not to pay tax on capital.
franchise tax on surplus

reports of, liable to pay
when to be paid

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SCHOOL DISTRICTS:
apportionment of valuation of railroad, telegraph, etc., com-

panies between
of special franchises

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SECRETARY OF STATE:

reports of certificates of incorporation

... 106

SEQUESTRATION:

attorney-general to bring action for, against delinquent cor-
poration

137
SHERIFF:
warrant to, for collection of debts due non-residents of
United States.

46
return of; neglect to make

46
when to execute collector's warrant

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to execute order on collector failing to pay tax..

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SPECIAL FRANCHISE:

defined
not to include street crossings
column in assessment-roll for
valuation of, to be annually fixed

statement to be filed with clerk of city or town.
assessments, when filed in several cities
copy of statement to be delivered to assessors
to be entered in assessment-roll

apportionment among school districts
reports to state board of tax commissioners

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SPECIAL FRANCHISE - (Continued).

hearing on assessment
certiorari to review assessment
deduction from tax for local purposes
tax not to affect other tax .

Page.

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STATE:

property exempt from taxation
bonds issued by, exemption ..
assessment of land leased or sold by

of lands in forest preserve
lands in forest preserve, payment of taxes.
purchase by comptroller for, of land sold for unpaid taxes..
lands, possession of

wild, vacant, forest, publication of list..
STATE BOARD OF TAX COMMISSIONERS. (See Tax Com-

missioners, State Board of.)

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71

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STATE TAX:
payment by county treasurer

demand for, by comptroller
STEAMBOAT CORPORATIONS:

franchise tax on earnings .
STEAM HEATING AND POWER COMPANIES:

franchise tax on

reports of .
STOCKHOLDERS. (See Corporations; Capital Stock.)

when not to be taxed
of bank, taxable on shares

list of, subject to inspection of assessors.
no deduction from tax on shares

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98

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STREETS:

franchises to use, included as land

crossings, when not deemed special franchise.
SUPERVISOR:

delivery of assessment-roll to
SUPPLEMENTARY PROCEEDINGS:

for collection of tax

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SURPLUS:

from tax sale, in hands of supervisor..
SURROGATE:

duties in respect to transfer tax
determination of, upon report of appraiser
transfer tax assistants in New York city..

in Kings and other counties

proceedings for collection of
reports to comptroller

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