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AN ACT to amend chapter four hundred and nine of the laws of
eighteen hundred and eighty-two, entitled “ An act to revise the statutes of this state relating to banks, banking and trust com
panies," with respect to foreign bankers. BECAME a law March 30, 1894, with the approval of the Governor. Passed, three
fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows :
SECTION 1. Section three hundred and twenty-one, of chapter four hundred and nine of the laws of eighteen hundred and eighty-two, entitled “ An act to revise the statutes of the state relating to banks, banking and trust companies,” is hereby amended to read as follows:
$ 321. The term, doing a banking business, as used in this chapter, means doing any such business as a corporation may be created to do under article two of the banking law, or doing any business which a corporation is authorized by such article to do. The term foreign banker doing a banking business in this state, as used in this chapter, includes:
1. Every foreign corporation doing a banking business in this state, except a national bank.
2. Every unincorporated company, partnership or association of two or more individuals organized under or pursuant to the laws of another state or country, doing a banking business in this state.
3. Every other unincorporated company, partnership or association of two or more individuals doing a banking business in this state, if the members thereof, owning more than a majority interest therein, or entitled to more than one-half of the profits thereof, or who would, if it were dissolved, be entitled to more than one-half the net assets thereof, are not residents of this state.
4. Every non-resident of this state doing a banking business in this state, in his own name and right only. Every foreign banker doing a banking business in this state, and every officer, manager, agent, principal or member thereof, shall be liable for the payment to the state treasurer, on or before the first day of February in each year, of a tax of one-half of one per cent. on the amount of such business done in this state by such banker, during the year ending with the next preceding thirty-first day of December; which amount shall be ascertained as follows: By first computing the daily average
for each month of the moneys outstanding upon loans, and of all other moneys received, used or employed by such banker in connection with such business, and by then dividing the aggregate of such monthly averages by the number of months in which such banker shall, during such years, have been doing a banking business in this state, and the quotient resulting shall be deemed the amount of such business.
$ 2. Section three hundred and twenty-two of said act, as amended by chapter twelve of the laws of eighteen hundred and eighty-nine, is hereby amended to read as follows:
$ 322. It shall be the duty of every foreign banker doing a banking business in this state and of every officer, manager, agent, principal, partner or member of such foreign banker, to cause a written report to be made to the comptroller, upon blanks to be furnished by the comptroller, or in such other manner as the comptroller shall direct, on or before the first day of February in each year, verified by the affidavit of such foreign banker or of such officer, manager or agent thereof, and stating the amount of state tax which such foreign banker is liable to pay by virtue of this chapter, and setting forth in detail the daily averages for each month of the year ending on the next preceding thirty-first of December, which forins the basis of computing such tax, and such further or additional information as to the business of such foreign banker done in this state, as may be required by the comptroller. For failure or neglect to make such report or pay any such tax, which any such banker is liable to pay on or before the first day of February in any year, a penalty of ten per cent. on the amount of the tax is hereby imposed. If any such report shall not be made on or before the first day of February in any year, or if any such report made shall be unsatisfactory to the comptroller, the comptroller is authorized to examine, or cause to be examined by a commissioner appointed by him for that purpose any foreign banker failing to make such report, or whose report is unsatisfactory, and the officers, managers, agents and employes of such foreign banker; and the books, papers and records of suck foreign banker, or other data relating to snch business, for the purpose of ascertaining the amonnt of the tax which such foreign banker is liable to pay. For the purpose of such ex amination the comptroller or such commissioner is authorized to take and hear testiinony, to hear and receive affidavits, and to take depositions and require the attendance of witnesses. On completing such examination, it shall be the duty of the comptroller to fix and deter
mine the amount of such tax, and of the penalty, if any, which such foreign banker is liable to pay by virtue of this chapter and to settle an account for such tax and penalty, together with the expenses of such examination, against such foreign banker; and snch penalty and expenses shall be added to the amount of the tax. Each liable for the payment of the tax shall be liable also for the payment of the amount of such penalty and expenses. The amount of any tax, penalty and expenses payable by virtue of this chapter may be recovered by the people of the state in an action brought by the attorney-general at the instance of the comptroller; or the comptroller may issue his warrant under his hand and official seal, directed to the sheriff of any county in the state, commanding him to levy upon and sell the goods and chattels, lands and tenements found within his county of such foreign banker or other person named in such warrant, liable for the payment of any tax, penalty or expenses by virtue of this chapter, the amount of each of which shall be specitied in such warrant, together with the interest thereon from the time such tax was payable, and costs of executing such warrant. Such warrant shall be a lien upon and shall bind the personal property of each person against whom it shall be issued, from the time an actnal levy shall be made by virtue thereof, and the sheriff to whom such warrant shall be directed shall proceed upon the same in all respects with the like effect and in the same manner as prescribed by law in respect to an execution issued against property upon a judgment rendered by a court of record, and shall be entitled to the same fees and costs for his services in executing the same, to be collected in the same manner.
$ 3. Section three hundred and twenty-three of said act, as amended by chapter twelve of the laws of eighteen hundred and eighty-nine, is hereby amended to read as follows:
$ 323. Every foreign banker doing a banking business in this state, and his managers, agents and employes shall cause to be kept at all times in the office where such business is transacted in this state, a full and accurate account of the moneys used or employed in such business and of the deposits therein; and such account shall be subject to the inspection of the comptroller, or of any clerk designated by him to inspect it during business hours of any day on which business may lawfully be transacted. 8 4. This act shall take effect immediately.
BANKING LAWS OF THE STATE OF NEW YORK.
CHAP. 352 of 1895). AN ACT providing for the assessment and collection of certain appro
priations made for the superintendent of banks. BECAME a law April 18, 1895, with the approval of the Governor. Passed,
three-fifths being present. The People of the State of New York, represented in Senate, and Assembly, do enact as follows:
SECTION 1. The appropriations made for the banking department in chapter six hundred and fifty four of the laws of eighteen hundred and ninety-four, entitled "An act making appropriations for the support of the government,” for carrying out the provisions of chapter six hundred and eighty-nine of the laws of eighteen hundred and ninetytwo, for the supervision of mortgage companies, organized under the laws of other States, and concerning building, mutual loan and accumulating fund associations and foreign co-operative loan and building and similar associations, shall be assessed against and collected of said corporations in the manner, and as provided in sections seven and one hundred and ninety-four of the banking law, chapter six hundred and eighty-nine of the laws of eighteen hundred and ninety-two. 82. This act shall take effect immediately.
statement by mortgage, loan and investment companies.... 201