Registration of license. Takes effect 2. License registration book. Upon the issuance of a license, the commissioner or agent shall register the licensee in a book or index which shall be kept in the same manner as the book or index for the registration of motor vehicles. Neither the commissioner nor his agent shall be required to allow the inspection of an application, or to furnish a copy thereof, or information therefrom, until a license has been issued thereon. Applications received by an agent of the commissioner shall be forwarded to the commissioner as he shall direct for filing. § 2. This act shall take effect July first, nineteen hundred thirty $386-8 amended. Emergency unincorpo rated extended. CHAPTER 157 AN ACT to amend the tax law, by continuing the temporary emergency tax on net incomes of unincorporated businesses imposed by chapter thirtythree of the laws of nineteen hundred thirty-five, as amended, for another year and imposing such tax on net incomes of unincorporated businesses for the calendar year nineteen hundred thirty-six, or any fiscal year ending during the calendar year nineteen hundred thirty-seven, for the support of government and to produce additional revenues to meet the continuing financial emergency with which the state is faced Became a law March 21, 1936, 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 eighty-six-a of chapter sixty-two of the laws of nineteen hundred nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," as last amended by chapters three hundred and sixty-seven and seven hundred and forty-five of the laws of nineteen hundred thirty-five, is hereby amended to read as follows: § 386-a. Imposition of tax. A tax is hereby imposed upon the entire net income of any unincorporated business wholly or partly business tax carried on within this state during the calendar years nineteen hundred thirty-five and nineteen hundred thirty-six, or, in case a taxpayer's accounts are kept on a fiscal year basis, for any fiscal years ending during the calendar years nineteen hundred thirty-six and nineteen hundred thirty-seven, which tax shall be equal to four per centum of the entire net income within this state of such unincorporated business and shall be payable by the taxpayer conducting the same. The tax imposed by this article shall be in addition to any other taxes imposed by this chapter or any other law. $386-h amended. Returns based on KTOSS incomes. § 2. Section three hundred and eighty-six-h of such chapter. as added by chapter thirty-three of the laws of nineteen hundred thirty-five, is hereby amended to read as follows: § 386-h. Returns. A return shall be filed for every unincorporated business having a gross income of more than ten thousand necessary filing. dollars regardless of whether or not it has a net income, and also for all unincorporated businesses having a net income subject to the tax imposed by this article. Such returns shall be made by the taxpayer liable for the payment of the tax. The tax commission may require such return to be made as a part of the return made by the taxpayer under the provisions of article sixteen of this chapter, and may also require a return for any unincorporated business even though it has no net income and its gross income is less than ten thousand dollars, if it deems the making When of such a return necessary in order to prevent evasion of the tax imposed by this article. Returns shall be filed at such times and Time for shall be in such form and shall contain such information as the tax commission may prescribe, except that no return for the calendar year nineteen hundred thirty-five shall be required to be filed earlier than April fifteenth, nineteen hundred thirty-six, or later than May fifteenth, nineteen hundred thirty-six, and returns for fiscal years shall not be required to be filed earlier than three and one-half months after the close of the fiscal year or later than four and one-half months after the close of the fiscal year; and, except also that returns for the calendar year nineteen hundred thirty-six shall be filed on or before April fifteenth, nineteen hundred thirty-seven, and returns for fiscal years ending during the calendar year nineteen hundred thirty-seven shall be filed on or before the fifteenth day of the fourth month after the close of any such fiscal year. The tax commission may grant a reasonable Extension extension of time for filing returns whenever in its judgment good cause therefor exists. § 3. This act shall take effect immediately. of time. CHAPTER 158 AN ACT to amend the vehicle and traffic law, in relation to punishment for violations Became a law March 21, 1936, 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: subd 1. amended. Section 1. Subdivision one of section seventy of chapter fifty- 170. four of the laws of nineteen hundred twenty-nine, entitled "An act relating to motor vehicles, motor cycles, and highway traffic, constituting chapter seventy-one of the consolidated laws," as last amended by chapter eighty-one of the laws of nineteen hundred thirty-five, is hereby amended to read as follows: meanor. 1. The violation of any of the provisions of section twenty or of Misdesubdivision one of section eleven of this chapter shall constitute a misdemeanor. The violation of any of the provisions of section fifteen of this chapter with respect to adequate brakes shall constitute a misdemeanor and the violation of any of the other provi sions of said section fifteen or of any of the provisions of sections Punishment twelve, sixty-two and sixty-three of this chapter shall be punishprescribed. able by a fine not exceeding fifty dollars or by imprisonment for not exceeding thirty days, or by both such fine and imprisonment, except as herein otherwise provided. Takes effect § 2. This act shall take effect July first, nineteen hundred thirty-six. § 70, subd. 2. amended. Distribution of CHAPTER 159 AN ACT to amend the education law; in relation to the distribution of state scholarships Became a law March 21, 1936, 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. Subdivision two of section seventy of chapter twentyone of the laws of nineteen hundred nine, entitled "An act relating to education, constituting chapter sixteen of the consolidated laws, as amended by chapter one hundred and forty of the laws of nineteen hundred ten, as last amended by chapter six hundred and seventy-seven of the laws of nineteen hundred thirtyfour, is hereby amended to read as follows: 2. Five such scholarships shall be awarded each county annuscholarships. ally for each assembly district therein and shall be awarded to the county at large without regard to assembly district boundaries, except that in a city having a population of one million or more, five scholarships shall be awarded to such city for each assembly district therein, and shall be awarded to the city at large, without regard to county boundaries. § 2. This act shall take effect immediately. $51, chap. 541, L. 1916, amended. CHAPTER 160 AN ACT to amend chapter five hundred forty-one of the laws of nineteen hundred sixteen, entitled “An act relating to the preparation of assessmentrolls for the townships and tax districts therein in the county of Nassau, and the collection of taxes in such towns and tax districts, and to repeal certain local acts and parts of acts relating to assessments and taxation in such county," in relation to receipts for taxes Became a law March 21, 1936, 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 fifty-one of chapter five hundred forty-one of the laws of nineteen hundred sixteen, entitled "An act relating to the preparation of assessment-rolls for the townships and tax districts therein in the county of Nassau, and the collection of taxes in such towns and tax districts, and to repeal certain local acts and parts of acts relating to assessments and taxation in such county," is hereby amended to read as follows: § 51. Receipt for taxes. Every town receiver of taxes shall deliver a receipt to each person paying any tax or assessment, specifying the date of such payment, the name of such person, a description of the property as shown on the assessment-roll and the assessed valuation thereof, and for personal property or special franchise tax the amount thereof, the name of the person to whom the same is assessed, the amount of such tax and the date of the delivery to him of the assessment-roll on account of which such tax is paid. The town board shall prescribe the Form and form of such receipts, and they shall be furnished to the receiver of taxes by the town at the expense of the town. Such receipts shall show a summary of the general tax rates and the rate for each district for which taxes are separately raised. § 2. This act shall take effect immediately. contents. CHAPTER 161 AN ACT to amend chapter five hundred forty-one of the laws of nineteen hundred sixteen, entitled "An act relating to the preparation of assessmentrolls for the townships and tax districts therein in the county of Nassau, and the collection of taxes in such towns and tax districts, and to repeal certain local acts and parts of acts relating to assessments and taxation in such county," in relation to providing a short title for such chapter Became a law March 21, 1936, 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: L. 1916. Section 1. Chapter five hundred and forty-one of the laws of Ch. 541, nineteen hundred sixteen, entitled "An act relating to the prepa- amended. ration of assessment-rolls for the townships and tax districts therein in the county of Nassau, and the collection of taxes in such towns and tax districts, and to repeal certain local acts and parts of acts relating to assessments and taxation in such county,' is hereby amended by inserting therein a new section, to be sec- New 70tion seventy-a, to read as follows: § 70-a. Short title. This chapter shall be known as the "Nassau county tax act.” § 2. This act shall take effect immediately. added. CHAPTER 162 AN ACT establishing the Nassau county board of supervisors as a sanitation commission for Nassau county, providing for the powers and duties thereof in relation thereto, authorizing the construction, purchase, acquisition, operation and maintenance of sewerage and drainage facilities in such county, and providing for defraying the cost thereof Became a law March 23, 1936, 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. Short title. This act shall be known as the "Nassau county sanitation act. "con § 2. Definitions. When used in this act. 1. The term struction" includes enlargement, extension, modification and improvement. 2. The term "county treasurer" means the county treasurer of the county of Nassau. 3. The term "county engineer" means the county engineer of the county of Nassau. 4. The term "sewerage facilities" means sanitary trunk sewers and sanitary outlet sewers, including disposal and filtration plants and such other sewerage and drainage appurtenances as may be necessary to collect and dispose of sewage in a works benefit area. 5. The term "drainage facilities" means pipes, conduits, leaching basins and such other facilities, including sewerage, facilities, as are used to provide proper drainage for a works benefit area. 6. The term 'commission" means the sanitation commission created by this act. 7. The term "county" means the county of Nassau. 8. The terms "board" and "board of supervisors" means the board of supervisors of the county of Nassau. 9. The term "works benefit area" means sewerage or drainage districts finally determined by the board of supervisors as benefited by sewerage or drainage facilities. 10. The term "real property" shall embrace uplands, lands under water, the water of any lake, pond or stream, any and all easements and incorporeal hereditaments, and every estate interest and right, legal and equitable, in lands or water including terms for years and liens. Also it shall include all real property heretofore and hereafter acquired or used for railroad, street railroad, highway, telephone, telegraph, water supply or other public purposes; provided that the persons or corporations owning such real estate or claiming interest therein shall be allowed the perpetual use for such purpose of the same or of such other real estate to be acquired for the purposes of this act as will afford practicable route or location for other public purpose and commensurate with or adapted to its needs; and provided also that such persons or |