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Sectfion 6. No deduction allowed for indebtedness fraudlently
§ 1. Short title.- This chapter shall be known as the tax law.
[New.] § 2. Definitions.- 1. “Tax district” as used in this chapter, means a political subdivision of the state having a board of assessors authorized to assess property therein for state and county taxes.
2. “County treasurer" includes any officer performing the duties devolving upon such officer under whatever name.
3. The terms “land,” “real estate” and “real property," as used in this chapter, include the land itself above and under water, all buildings and other articles and structures, substruotures and superstructures, erected upon, under or above, or affixed to the same; all wharves and piers, including the value of the right to collect wharfage, cranage or dockage thereon; all bridges, all telegraph lines, wires, poles and appurtenances; all supports and inclosures for electrical conductors and other appurte nances upon, above and under ground; all surface, underground or elevated railroads; all railroad structures, substructures and superstructures, tracks and the iron thereon; branches, switches and other fixtures permitted or authorized to be made, laid or placed in, upon, above or under any public or private road, street or grounds; all mains, pipes and tanks laid or placed in, upon, above or under any public or private street or place for conducting steam, heat, water, oil, electricity, or any property, substance or product capable of transportation or conveyance therein or that is protected thereby; all trees and underwood growing upon land, and all mines, minerals, quarries and fossils in and under the same, except mines belonging to the state.
4. The terms “ personal estate,” and “personal property,” as used in this chapter, include chattels, money, things in action, debts due from solvent debtors, whether on account, contract, note, bond or mortgage; debts and obligations for the payment of money due or owing to persons residing within this state, however secured or wherever such securities shall be held; debts due by inhabitants of this state to persons not residing within the United States for the purchase of any real estate; public stocks, stocks in moneyed corporations, and such portion of the capital of incorporated companies, liable to taxation on their capital, as shall not be invested in real estate.
[R. S., pt. I, ch. 13, tit. I, SS 2, 3; 8th ed., 1082,
L. 1883, ch. 392; R. S., 8th ed., 1095. The statutory construction law, § 18, defines “board ” as including an individual. No change has been made in the definition of land. The definition of personal property has been somewhat amplified by the addition of “ things in action,” but the substantial provisions of the revised statutes have been retained.
The bill as first introduced made no substantial change in the definition of land. The legislature added the words “all supports and inclosures for electrical conductors and other appurtenances upon, above and under ground," and also the words “ for conducting steam, heat, water, oil, electricity or any property substance or product capable of transportation or conveyance therein or that is protected thereby." See note to § 34.]
$ 3. Property liable to taxation. — All real property within this state, and all personal property situated or owned within this state, is taxable unless exempt from taxation by law.
[R. S., pt. I, ch. 13, tit. I, § 8; 8th ed., 1082,
without change of substance.]
§ 4. Exemption from taxation. The following property shall be exempt from taxation: 1. Property of the United States.
[R. S., pt. I, ch. 13, tit. I, § 4, subd. 2; 8th ed., 1083.] 2. Property of this state other than its wild or forest landa in the forest preserve.
[R. S., pt. I, ch. 13, tit. I, 4, subd. 2; 8th ed., 1083. See fisheries, game and forest law, $ 274, as am. by L. 1895, ch. 395, providing for taxation of state lands in forest preserve.
The legislature substituted the words“ its wild or forest lands' for the words“ real property of the state.”]
3. Property of a municipal corporation of the state held for a public use, except the portion of such property not within the corporation.
[R. S., pt. I, ch. 13, tit. I, § 4, subds. 3, 4; 8th ed., 1083,
R. S., pt. I, ch. 20, tit. I, $ 72; 8th ed., 2120. The term municipal corporation is defined by the general corporation law, $ 3, as including "a county, town, school district, village and city and any other territorial division of the state established by law with powers of local government." This subdivision is intended to include the exemptions of the property of municipal corporations made by R. S., pt. I, ch. 13, tit. I, § 4, subds. 3, 4, which are as follows: "Every school-house, courthouse and jail used for either of such purposes; and the several lots whereon such buildings are situated and the furniture belong. ing to each of them, and every poorhouse, almshouse, house of industry, and the real and personal property used for such purposes belonging to or connected with the same.” The subdivision is further extended to include all the property of a municipal corporation in accordance with the decisions of the courts, that such property is not taxable. See City of Rochester v. Town of Rush, 80 N. Y. 302, holding that municipal water-works are not taxable. See, also, the People, ex rel. Murphy, v. Kelly, 76 N. Y. 479, 486-89, as to what constitutes a municipal purpose generally.
The legislature added the words “ except the portion of such property not within the corporation."]
4. The lands in any Indian reservation owned by the Indian nation, tribe or band occupying them.
(Indian L., $ 6 (L. 1892, ch. 679); R. S., 8th ed., supp. 3743.]
5. All property exempt by law from execution, other than an exempt homestead.
[R. S., pt. I, ch. 13, tit. I, § 4, subd. 9; 8th ed., 1083,
Code of Civil Procedure, $ 1397.] 6. Bonds of a municipal corporation heretofore issued for the purpose of paying up or retiring the bonded indebtedness of such corporation.
[Gen. Mun. L. (L. 1892, ch. 685), $ 7; R. S., 8th ed., supp. 3903. The exemption of such bonds has not been extended to future issues.]
7. The real property of a corporation or association organ. ized exclusively for the moral or mental improvement of men or women, or for religious, bible, tract, charitable, benevolent, missionary, hospital, infirmary, educational, scientific, literary, library, patriotic, historical or cemetery purposes, or for the enforcement of laws relating to children or animals, or for two or more of such purposes, and used exclusively for carrying out thereupon one or more of such purposes, and the personal property of any such corporation or association shall be exempt from taxation, But no such corporation or association shall be entitled to any such exemption if any officer, member or employe thereof shall receive or may be lawfully entitled to receive any pecuniary profit from the operations thereof, except reasonable compensation for services in effecting one or more of such purposes, or as proper beneficiaries of its strictly charitable purposes; or if the organization thereof, for any of such avowed purposes, be a guise or pretense for directly or indirectly making any other pecuniary profit for such corporation or association, or for any of its members or employes, or if it be not in good faith organized or conducted exclusively for one or more of such purposes. The real property of any such corporation or association entitled to such exemption held by it exclusively for one or more of such purposes, and from which no rents, profits or income are derived, shall be so exempt, though not in actual use therefor, by reason of the absence of suitable buildings or improvements thereon, if the construction of such buildings or improvements is in progress, or is in good faith contemplated by such corporation or association. The real property of any such corporation not so used exclusively for carrying out thereupon one or more of such purposes, but leased or otherwise used for other purposes shall not be so exempt; but if a portion only of any lot or building of any such corporation or association is used exclusively for carrying out thereupon one or more of such purposes of any such corporation or association, then such lot or building shall be 80 exempt only to the extent of the value of the portion so used, and the remaining portion of such lot or building to the extent of the value of such remaining portion shall be subject to taxation. Property held by an officer of a religious denomination shall be entitled to the same exemptions subject to the same conditions and exceptions as property held by a religious corporation.
[R. S., pt. I, ch. 13, tit. I, § 4, subds. 3, 5, 6; 8th ed., 1083,
R. S., pt. I, ch. 13, tit. I, § 4, subd. 4, as amended by