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Compulsory Education of Children.

SS 11-18 salaries, and under his direction such assistants shall investigate the extent to which this act is complied with in the cities and school districts of the State, and make such reports, and perform sach other duties as the said superintendent shall determine. Such assistants shall be paid in addition to their salaries their necessary traveling and other expenses incurred in the discharge of their official duties, to be audited by the State superintend. ent. The sum of twelve thousand dollars is hereby appropriated out of any moneys in the treasury not otherwise appropriated, for the purpose of carrying out the provisions of this act, includ. ing payment of salaries, expenses, and blanks, to be paid upon the warrant of the comptroller on the order of the State superintendent of public instruction. (Added by chap. 671 of 1894, and amended by chap. 988 of 1895.)

§ 11. Law repealed.—Chapter four hundred and twenty-one of the laws of eighteen hundred and seventy-four is hereby repealed. (Added by chap. 671 of 1894, and amended by chap. 606 of 1896, $ 6.)

$ 12. When to take effect.—This act shall take effect January first, eighteen hundred and ninety-five. (Added by chap. 671 of 1894.)

$ 13. Reference to this law.—This chapter shall be known as title sixteen of the “Consolidated School Law.(Added by chap. 671 of 1894.)

SCHEDULE OF LAWS REPEALED.

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1865...

LAWS OF

Chapter 1850.................

....... 261... 1856...... ...... 71...... 1856..... ...... 179...... 1864.

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... 585.....

... 647.... 1866..

78. 1866.....

800. 1867

...... 84...... 1867.....

... 406..... 1867..... ...... 819...... 1871....... ..... 329...... 1871.................. 359......

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Schedule of Laws Repealed. LAWS OF

Chapter 1871

... 746...... 1874......

... 514...... 1875.....

... 322..... 1875....

... 567..... 1877....... ... 161...... 1877

... 219..... 1877..

... 413...... 1878....

... 173..... 1878....

... 174.... 1878.....

... 248...... 1879

... 134..... 1879......

... 264...... 1879.

396 1879....

... 405..... 1880.....

... 9...... 1880.

27.. 1880.

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527. 1881...

... 492..... 1881....

.. 528..... 1881....

... 632...... 1882.

... 115...... 1882..

... 381..... 1883.....

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... 172..... 1883....

... 250...... 1883

... 294...... 1883.....

414. 1884.....

30. 1884......

... 49..... 1884.....

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Schedule of Laws Repealed.
LAWS OF
Chapter

Sections. 1886.................. 655...

...... All. 1887.................. 291................ All. 1887..... ....... 333..... 1887..... ...... 334.....

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...... 538....... 1887.....

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All. 1889..... .... 90......

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... All. 1890..... .... 524......

All. 1890..... ..... 526......

All. 1890...... ...... 534......

. All. 1890..... ..... 548.......

573.....

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10, 11 and 12 1893.. ...... 484....

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CHAPTER XXIV

OF THE GENERAL LAWS.

[CHAP. 908 OF 1896.]

The Tax Law.

ARTICLE

1. Taxable property and place of taxation (SS 1-14).
II. Mode of assessment (SS 20–47).
III. Equalization of assessment and levy of tax (SS 50-59)
IV. Collection of taxes (SS 70-95).

V. Collection of nonresident taxes (SS 100-109).
VI. Sales by comptroller for unpaid taxes and redemtion of

lands (SS 120–143).
VII. Sales by county treasurers for unpaid taxes and redemption

of lands (SS 150–158).
VIII. State board of tax commissioners, state board of equalization

(SS 170-177).
IX. Corporation tax (SS 180-203).

X. Taxable transfers (SS 220–248).
XI. Procedure (SS 250-264).
XII. Laws repealed ; when to take effect (SS 280-281).
XIII. Time (S 282).

ARTICLE I.

TAXABLE PROPERTY AND PLACE OF TAXATION.

SECTION

1. Short title. 2. Definitions. 3. Property liable to taxation. 4. Exemption from taxation. 5. Taxation of lands leased or sold by the state. 6. No deduction allowed for indebtedness fraudulently contractad. 7. When property of nonresidents is taxable. 8. Place of taxation of property of residents. 9. Place of taxation of real property. 10. Taxation of real property divided by line of tax district. 11. Place of taxation of property of corporations. 12. Taxation of corporate stock. 13. Stockholders of bank taxable on shares. 14. Place of taxation of individual bank capital,

SECTION 1. Short title.—This chapter shall be known as the tax law.

$ 2

Taxable Property and Place of Taxation. § 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 developing upon such office 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, substruct. ures 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 appurtenances upon, above and under ground; all surface, under. ground or elevated railroads, including the value of all franchises, rights or permission to construct, maintain or operate the same in, under, above, on or through, streets, highways or public places; all railroad structures, substructures and superstructures, tracks and 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 ground; 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, including the value of all franchises, rights, authority or permission to construct, maintain or operate, in, under, above, upon, or through any streets, highways, or public places, any mains, pipes, tanks, conduits, or wires, with their appurtenances, for conducting water, steam, heat, light, power, gas, oil, or other substance, or electricity for telegraphic, telephonic, or other purposes; 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. A franchise, right, authority or permission specified in this subdivision shall for the purpose of taxation be known as a “special franchise.” A special franchise shall be deemed to include the value of the tangible property of a person; copartnership, association or corporation situated in, upon, under or above any street, highway, public place or public waters in connection with the special franchise.

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