rotn
¦ -isaaa
mt HAfMAr PO«T. fUKW.t^Mn. t T. rNin«r, <irFTPin»f?R ir ••i'!
'fiju. 5(mnw I
'laws OW Ntw YOnK—Sy AMtfMTlty.
CHAP, mt
AN ACT to lne?«rp«rate tha Oeneral Board
of FMue?atlon of the Preabyterlan CThnreh
In the tTnlted Statea of America
Became a law May it ttn. with tha approval of th* (lovernor Paaaed, three- flffha being present
The People of the Htefe of New Tork, represented In flensi* snd Assembly, do enact aa feillowa
Section 1 Whereaa. the Oeneral Aaaem¬ bly of the Preabyterlan Chureh In ths t'nited Blnlea ot America, by appropriate action dulv taken at Ita annual aesslon In eighteen hiindre«d and aeventy. cr*nt*d and constituted ns one of Its admlnlatrn- tlre agencies «n ecclesiastical hody by the» name and title of The Board of Eduen- tlem of the Presbyterian Church In th* United States of America,'" and author¬ ised and directed Ita lncoiT>oratlon aa ruch, which was siibaotuently effected ac¬ cordingly In the state of Pennsylvania
And wherena. said general aasevibly hy approprint* action duly taken at Ita an¬ nual sesalon In eighteen hundred and eighty-three, created and constituted a« another of Ita fldmlnlatratlve agencies an eccleslaatkal body by Ihe name and tills of "Thn Hnnrd of Aid for Colleges and Academies," and niithorlsed and directed ita IncorporallcMi as audi; which wns sub aeouenlly efreeteel ncordlngly In the stnte cf Illinois; nnet pursuant to later appro- prl.Tto action of anld generni assembly duly taken nt Ita nnnual session In nine¬ teen himdred und four, tho title of said board wns duly changed to the "f^ollogs Honrd of tho I'reabytcrlnn Church In Iho Tnlted fltntea of America."
And wherena, anld genersl asaembly nt Its annual aesslon In nineteen hundred aivd flfteen, nfter precedent Invaptlgation. consideration and report by Ita commit¬ tee. In order to promote ee-oneimles In nd- mlnlstratlorl. to prevent overlapping and conflict ejf Jurlaellcllon In e-ertaIn lines of work measurably open to ench ol aald hoards, nfld to secure greater eflicieney of administration, deeined It beflttlng. ex¬ pedient nnd advisable that the said boards should bo BO conaolldnted or merged ns to eonoentmto the dudes, functions, rind powers Of each In a single administra¬ tive agency, and thereupon, by appropri¬ ate aetion. npproved thereof and directed accordingly
And whereas, said general assembly at Ito annual session In nineteen hunelred and sixteen, pursuant to, anel In confnrmlty with the aald initial action of tho assem¬ bly In nineteen hundred nnd llfteen, by appropriate action, duly created and con¬ stituted a new ecdeslaatlcal body by the title of "OeVieral Hoard of Keliicatiem of tho I'reabyterlan Church In Ibe Pnited States of America," as and for Ita aingle admlnlBlrnflve agency as tho substitnti) for, and the Bucceasor of each of eaid two existing boards, and to be fully invested with, und to discharge nnel perform nil and every the powers, dirties nnd func¬ tions of each of tho said two existing boards; and also such aelditlonal func¬ tions, powera und duties as the general n.*esembly Biuill from time to time pre- Bcrlbe and authorize, tho said last men¬ tioned action being In the form follow¬ ing, immely:
"He It enacted and ordained by the Oen- eml Atisembly of the PreKbyterlan Church in the I'niled States of America, nnel It Is hereby enacted nnd ordained nccordlngly. That tho funclioiiB, powers and duties of the lieiuril of education nnel the collego board, respeitively, shall be eone-entrated nnd unltiel In a single admlnistrativo agency of the church in the manner and hy tbe meillum of a now hoard to bo known aa the '•(Ieneral IJoard of Kduca¬ tion of the Presbyterian ("liiircii in Hm United Stales of America," na proposed and oiillin.e-d in Ihe report of the execii- ' tivo commi-cslon this day nclopteil by the general ussi-mhly: and that said new board, with tho tille nforesald, snail be Invested with, and cxpres.sly under unl subject tu the jurisdiction, Kupervislnii, di¬ rection and cniilrul of the gein-ral assem¬ bly, shall exerclso und discharge all tho functions, powers und duties of each of the said two boards, nnd also such addi¬ tional functioiia, powers and eluties as uro contomplulod and prescribed in und by auld roport. Thnt said new board lierob/| erealed. constituted nnd established, shall bo and Is hereby dcclarod to be the sub-' utituto fnr and succ-oaaor of each of sail two bourds Intended to be hereby consoll- ' dated and uniied; provided, however, that until tho scheme luid pl:iti of iinlnii shad ' have been fully and completely consiini- i mated as outlined und preserilied In the' uforoaaid re-port of tho exec-utive comml.-c- ; Blon each of said two boards ahall con¬ tinue In tho exercise and discharge of lla fiinctloiia. powera and duties." I
Anel wlierea.s, at Ita said laat mentioned annual session said general assembly duly provided for convening, and for the ur- ganizatinn nf Its then created and constl- j tutcd now board und Bln;;Ie ndmlnlslra- | live ngoiicy; and In order tu suitably i eiiiilp and qiinlify it for properly and fully exercising its powers, functions and du¬ ties, nnd en"ecllvely accomplishing tho purpoaea ami resiilla contemplato.l and Intended hy its creullon. authorized und directed its Incoiiiiiratlon:
And whereas, the said new board hav¬ ing been duly convened and orBanized now desires, and hereby seeka to be In¬ corporated for the purposes, nnd with the pnwors, dutlea nnd funi-tions cunlem-, plated and preserlbed by the general ns- Benibly'a aetlnii aa hereliuifter sot forth; |
I 2. l.ewis S. Mudgo. llarrisburg. Penn¬ sylvania: Clmrlos l.ee ReynoklH. Newark,' New Jersey; Walter 11. Kerris. Syracuse. New Vork; Ira W. Allen. I'aria. Illinois; Stephen S. Kntey, Topoku, Kun.sua; Ceorgn K. Davies, Suit Uike, Utah; Edwurd 1! Hodge. Phlliidelphlu. I'ennaylvunia; S Spencer Chapman, Philadelphia, Ponnsyl- vanla: Nelaon 11. l..ooml8, Omulia. Ne- .bruslva: James U. Martin, Des Muliios, luwa; Archer C. Sinclair, Cedar Ituplds, Iowa; Hubert B Ueattle. Kaat Oruiigo, New Jersey; William U Hudnut, Youngs¬ town, Ohio; Juha A. Macintosh llliaiu. New York; Henry li. Master, Fori Wayne. Indiana; Harry N. Wilsun, Suliit Paul, Minnesota; Wllllanj U. Uunt"/, De¬ troit, Michigan; Frank B. McMIIUn. Mount Gllead. Ohiu; W. Holmes Fursyth. Chicago, lllllnols; Charles E. lloge, Frankfurt, Kmitueky; Harry 11. Scldom- rldge, Colorauo Springs, Colorado; Sidney V. Andrewa. S;ilnl Louis, MIs.'iourl; Co* I. Crawford. Huron. South Dakota; Wil¬ liam 1... McKwun, I'lttsbiirgh, Pennsylva¬ nia; Alfred 11. llnrr. Paltlmoro, Mary¬ land; Charles F. Wishart. Chicago, Illi¬ nois; John 11. lloyd, I'ortland, Oregon, William Wl Tufta, Boston. Masaacbusdt.'c. Oeorge V,. I hint, Madison. Wlsccai.'^'ii. Thomas W. Syiinott. Weiioniih, New Jer¬ sey: Henry H F. Macfarland. Washing¬ ton, District Columbia; Hobert l.alellaw Olnclntiati, Ohio. Jamea II Post, lirook¬ lyn. New York; Amoa 8. Miis.sehnanii Grand Hiipida. Michigan; A. C. Iliggcr. Dallaa. 'i>xas, und their succeaaora. are hereby created and constituted u body politic and conxinite in fact and In law. j by and with the imme, atyle, anil title of '"General Board of Kducation <ft the Pres¬ byterian Church 111 the United Statea of America." and aa auuh ahall have per petual aucceaalon for the fuliowlng pur¬ poaea and objoola to wit: First, the en tUtiuent and aupport of candidates fur the iniiiiali y, and tor auch other furms of christian service aa now are. ur may hereafter be from tlma to time authurlsed or approved by the (ieneral Aasembly of the Preabytlarlan Church In tb* United Stataa uf Amerlcu. second. Che eatabllsh- ; ineut. ciicourageiueiit'''^ud asaUtuiic* of educational inslilutluiia rotated tu the freabyterlan Church, so as to afford ita yuung peuple a clirlstiaii eduuatluu; third. , approprlat* pruvlalon for religiuua aerv- '. Ivaa, and for the promotion ef rallgloua ' Hfa ot atudeiits. and auch addltluiuil adu rattoa. or uther cuanate wurk as aald c«ii | eral aasembly may, Irom tluae tu tim* ' dolacat* ur «aala| tu It. and fuurtb, to taka over, aoqul^ and become poaa**e*4 af. and taveat«l wltb aU the proparty, I ¦*• ntntlm t0 «*)Qr abaraist^ «ji4 tt
iwn\i sm-Ti K«
T.RflAJe ivotrrF!i<
LR«Af> lOTirftS.
M;(i*l. jrOTlfiW.
f.llOlL XOTtCEA.
amptinn now owned, poaaasaen. n*M. and admlnls'erad by "The Board of Fldoe^tloti of Ihe Praablterlan Chirrch In the* t'nited Btatas of America." and ""t'olletfe Board of Pre«byterjan Church In the United fltatoa of America." reapectlveiy. express-, ly subject to mnrli, nil and every tha terms, conditions and stlpidntlona of any and all trusta. reatrletlona, reservation* •r, contracts relating to, or In anywise affecting such property nnd assets, which ahnll he atr.ctly nnd completely observed. fiiinile.1. dlsrhnrged nnd comrdied with bv the said eorporatlem herebv crested, when and after It ahnll hava duly nceiulred an,! become poaseased of the snme Said onr- Iioratlon shall not. however. In tho stata of New York establish or conduct, or give eniouragement or nsslatance to. any see^nlar eduentlonal Inatltutlon or work, without tile eonaent and continued ap¬ proval of the regenta of the university of the state
I 8 fn addition to Ihe properties and assets of the two existing corpomtion* mentioned In the preceding sectlm of thla net. which, hy Ihe preceeling section here¬ of Ihe said .?orporntlein horeby created, i anel by the hereinbefore recited nction of anld general aasembly. designated and ennatltiitod aa the succeaaor of each' there¬ of. Is thereby nuthorlzed snd empowered to ncqnire becume posaessed of nnd ad¬ minister, tho said corporutlon hereby cre- nteel sh.-ill be ahlo nnd cnpnble In Inw tn take, receive, ncqnir* hold, profierly ad¬ minister or dispose of all landa, tene¬ ments, rents nnniiitlea. frnnchlses. hered- I Itiiments. moneys, property ond seciirltli.i which mny be nt anv time, and from time to time given, devised, beeiueatheel. , ciiiiveyeel. sofd, transferred e>r assigned lo It. Ill ennne-ctlon with, or fi>r. oB in fur- thojjunco of the purposes and objecta to bo served and accompllaned by ita cren¬ tlon as contemplated, outlined and pre- - scribed by tho action of sakj general aa¬ sembly hereinbefore recited; and In thel management, disposition and admlnlatrn- tlon e:IT nil the properlv nnd assets which I the a.ild cnrporalion hereby creaied mnv 1 aceiuiro and become possessed of It shnll ' be subject to the supervision, Jiirlsdicllon i and cllrec^llnn of the general nssembly In i ao far as the samo may be iiroperiy as- : sorted nnd exordacil by the latter body ciinsl.-itcnlly. nncl In consonance with the 1 terms, condltleina. atlpiilatlons and re- 1 illiirements of any nnd all truata, roatric- tlons, .or etontraclB relaling to. or nffcct j Ing any of the propertlea real or persona' of which It may become poase-esed. The I maxltnum nggrogate vnlue of the proper- ' ty which aald corporntlon may ar-ciuire, become posseas^ of, ond own, ahall not ' exceed fifteen nllllon cIollnrB.
5 4. The said corporation hereby created anel Ids sucee.usnrs, by the numes, ntyl-ii | and title aforesaid, nhall be able nnd capa . ble in law, to sue nnd he sued, plead and ' bo iinpleadeel In any ^ourt of Inw or oiiuit.v, aa fully in all respects as any i natural person would he; and tho said cnr- . pnratinn hereby creuted .¦>hull have full ' pnwer and nullinrlly to ailnpt. have nnd use a. commnn seal vvith such device arid inae-riptlon aa lla directors siiall desUfiuit- iinel auHiorize, nnd wltli further povfer hi : alter and renew the same at ple'asui". Tho said ccirporatlon .ahail be and il is lierdiy aulheiri-/.ed and empowerf?d to make, ordain nnd establish such by-Invvs and ordinane ea ns shall bo deemed neces . sary for Its givcrninenl; provided, how-' over, that the said by-laws nnd ordinanees j shnll not be repinrnant to tho constitution | of tho I'nited Slates, or the cnnstituti'iii of tlu- state i,f .N'ew Vnrk or In any rt?> | S|iecl inconslatent with the provlsinns of ! Ihia act. eir the siipervlBory jurisdiction. ¦ direction and powers of the said generni \ aHseirihly an hereinbefore provi/led and iipecifleeL i
5 6. The husiness and affairs of the sal I ' cnrporntlnn hereby created shall, subject ¦ lo the supervision, jurisdlctbui, ellrectlcil. , and powera of said generni jissenibly. Ii-| m:in lued and cnncliicted by a board of di- | rectors coiiKlsiIng of Ihlrt.v-Mix member.s | vvhe-reof elghleen shall be ministers nn I olcrhtecn ruling elders of the Presbyterhin '. church or auch different numlier. and sn dlvidod between minfstera and elders, n.s tbe general asaembly ma.v from time t, lime authorize and prescribe, lo be chosen : and elected by the .lald general assembly, j and ti> bo distributed territurially thmusu- | out tlie I'lilted Stales, and located uc- j coi-dlnKly as the buicI general assembly | shall from time to time, by npprnprlate ' action autjinri-/.i), prescrihe anel direct : The members nf this board shail bo di- ; vided Into three clas.ses, each clasa fn j coiisl.st of twelve members with nn eifual j number nf mlnlstera and ruUiii-? elders or j such tUffereiit number and suc-h Uiffcrenl , divisinn between ministers and ekler.'^ as the general assenibly shall from lime t i ; ilmo autliorize and prescribe, nnd at the | first meeting of aald general a-'emmbl.,^ \ .ifter the passage of thla act, oiio chi.-cs | s'lall he elected for one year, another j cla.ss for two ye:ir3 and tho third class for j three years, nml at each fiuccfeeling an¬ nual session of s.lld generni a.saeinblv thereafter, directors shall be elected for [ three ye.irs fnr tho clasa wlioao lenii will i then expire. Auy vacincy In any class cc-curiin.c? betwrcn annual seiini in.s of Hie • i;oiier;il nssenil^ly, shall be tilled bv the | board, und reported to the R-neral assein- . hiy at Us session next thereafter. The di- j rectors of thiv ecclesiastical lioar.l, cho-scn ; Illld elected by the general lu.^.'-cmbly at Ils said tcsslnn in nineleen hundred mu} sixteen fbeing tlie corporntora herelnbe- ] fure nani.il), sluill be., and tliey en- horeU.v j c-msliluted the flrst board of dlreclury of ! the ciirpnradon created by tbis .act, and shnll continue In nnd exerclst* the oflloe with ilH powers and dutlea until the next l annual si-.sabiii nf tho Keneral us.soii'ibl.'', ! aneKuntll their succ-.'ssora .shull have been i duly «'lected by tli:it body. The bosifd Kliall unimally designate aud elect ufl CT- ] eculivo committeo eiiuul In number tn i line-third uf nil tho directors, which ex- ' icutive comnilttco ahall cuiiHiat of a.!i i . uual number of ministers und ruliii„' el- | dl r.s, or audi difTerent division belWfaoi I mltilstera and elders ua tho generul ua i Kcnibly- shull from llino to time audiorize illld prescribe, and shall bo divided into . three classes to ho re.'ipectlvely ehc i©d in succeeding years by tho board ua is herein | prescribed wilh respect tu tbe electiun by die g«-iieral assembly uf the directors. ! Said executive comniltiee stiall pos.sesu ' and exercise all such pivvers and tunc- ' duns of the bourd ns shall be from time | 111 time desifrn:!!^ and delegated to it by ' the Ititti-r. The exocuHvo oflicers of thn , eorp.iraticiii shall bo a pre.ildent, vicc-prea- ¦ I.it-Id .-iiid »e<-i i-tary, wlm Bhall bo annutilly elected by the b.iurd And the admiiils- liativo ottlcers shall conslat of a genem- ;c.-i-i-«.t:iry, a ireisuror, a recording secre¬ tary and such associates and uawiatants ua ma.v frmn timo to time bo properly reciuir¬ ed fnr the pruKocutlon, muintenance and adiniiiistration of tha work of tho curpura- liciii, subject to the approval of the gen¬ eral .issembly.' ,
i 6. The location of the general and prlii¬ eipal oltlces of the ceirpuiutliin nhall brf ! vvitiim the atate of New Yurk. at auch I place as shall be from time to time deter- ii.iiied and designutcd by the general as siniieiv There shall lie aa well bucTi sub- j iinllnate and auxiliary ollices aa may Le i found neceaaary fur the proper and auc- njiaful proa«c<|tiiin uf the corporatlun's j ui.rk, wIlieil uhall be lucuted aa deteriniu- | id and designated by the general asaeiu- | ¦ilv, and tlio loi-.ution of uny auch aubor- | iiiiiute and auxiliary oltlcwi may bt) chang¬ ed hj the general assembly when and ut, 111 its judgment and discretion the Intereat uf the (.-orpuratiuii and the purposes It is Intoiided tu serve will b* ttiareby pro- muted.
I 7. No mlsnuaier uf the corpuratloo horeby created aud lu suc<}eaaora sltall defeat or annul any gift great, devise ar betiueat tu ur frum the said iiurporaUun. provldad. the Intent of lb* party ur par¬ lies ahall aufllulently appear upon the faoa uf th* gift, will, (rant, or othar wrtttBg, whereby any eatat* or bitaraat. reai «r
peraonal. waa Intenefed to the said oorporatlon.
And any gift, grant, bequest or dearlsa Ihat may bav* been mado to either of said "Tha Board of Education of the Praa- hyterlan Church In the United Stataa of America"' or 'The Rollego Board ef tho Preabyterlan Church In the Urtlted Statea of America."' that ah,ill not have been fully consummated and effectuated when the oorporatlon created by this act la duly orraniiEeid. or any gift, grant, bequeat or devfte that may bo made to or tn the name of either eif said two board.i. after the ceir-
to or from LAWS 0|f NEW YORK-By Authorltpt '"^' •"* stntemi^nt* eontnined fhereirt ar* ' ! trie rHanlt forms or report shall be for-
CHAP. 7»
AN ACT to amend the tax law. In rela* tk>n to a franchla* tax on manufactur¬ ing nnd mercnntlle corporations, and making appropriations for admlniatra¬ tlon expenses.
Became a law Juno el, 1917. with tha approval of the Oovernor Paaseel, three- flfths being present.
•The People of the Rtftt* of New Tork, relfresented in Senate and Aasembly, do enact as follows: Sectldn I. chapter alxty-two of the lawa
poration cf^nted by this act snail have ] of nineteen hundred and nlno, entitled "An
been duly organised, shall fully Inure to j act In relation to luxation, constituting
the benefit of and become nnd be vented chapter alxty of the conBolldnteel laws." It
In tb* corporation created by this act, hereby amended by Inserting therein a
which s.lld last mentioned corporation I.* i new article, tn bo article nlne-a, to read
expresafy Intended and hereby declared to as follows-
bo Ibo i-,irporato successor of each of aald ARTICIE: 9-A.
fw,i boa I us. I Kfancnise Tax on Manufne-turing and
This act ahnll take effect Immeell-
Mere Section 2ns 2119
ately.
St.ite of New Tork. Off.c* of the Secretary
of State, ss:
I hava compared th* preeedlng with the oiiginnl law on file In this e->II1ee nnd do hereby certify that th* aame Is a r.nrieet fratiscrlpt tlierrfrom and of the whole of Suld original Inw
FRANCIS M. HLJGO.
Seiretary of State.
LAWS OF NEW YORK—By Authority.
CIIAI' ri03.
AN ACT to nmend the domcatlc relations law. In relation to stateme-nta fur mar¬ riage license. He.-nme a law May 16, IHIT. with tha
approval of the Oovernor. Paased. three-
fiffha being pri'seiit. The Pciiplo of the Stato of Now York.
represented In Senate nnd Aasembly. do
enact a.s followa:
Section 1 SoctlAn fifteen of chapter nine¬ teen of the Inws of nlneti-en hundred and
nine, entitled "An act relating to donieetlo
rel.itlcins, e-nnstltuting chapter fourteen of
the ccmsolidated luws." ns nmended by
chnpter two' hun Ired and forty-one of the
1 iwB of nineteen hundred and twelvo, la
hereby amended ao as to renel na followa: t l.'l Duty of town and city clerka. It
shal' be the duty of the town or city clerk
wbi-n an apllcatlnn for a marriage llcenae
Is made to blm t'i require each of the con-
iracling parties to Bign und verify a Btato-
inonl or ufTl.bivIt before such clork or one
of his depullea. containing the following
Informal Inn From the groom: Full namo
of huaband, colur, itlace of residence, age,
iicciipatlon, place of birth, namo of fn-
dier, country eif tjlrth. maiden name eif
n.other, country of birth, number of mar¬ riage. From the bride: Full name nf
bride, place of re.sldence. color, age, oceu¬ pailon, place of birth, name of father,
counlry of birth, maiden name of mother,
country of birth, numher of marriage
From each: A statement In the following
Words; "I h.ave not to my knowledge bee i
tnfhcled with any venereal iliae;i.se, or if I
hale he.-n ao liiii'ded williln live yeara I
have had n laboratory test vvitliin that pe-
rliiil whii-h shown that 1 am nnvv free fntn
Inft'i'tlen frniii any sucli di.iease." The
said C'lerk slmll ulso embody In the sliite¬ ment if either or both of the applicants
have been prevlousiy murr.ed, a st.ili-
iiieiit as to whdhiT the former husliaii'l
or liiivbands or the former wife or wivi.i
of the- re.specllvi,' apiilicaiita are living o-
ilead and as tn whether elllior or botb nf
said apiiUcanls ar- divorced peranna, If
so, whon and vviicr? th,! divorce ur ti- | means
viircoM Were grunted and shall also
ho'iy ther.in u sluLomoiil lii.it no kgal | tile poraoiial property for Itself
liiilieilime.rit exhsla as lo the right of each ' oihers.
of ilio aiijilicanta to enter into tlic mar- I 5 2;.'i. Fram !il-=e tax on * corporations
rlago slato, llu- town or clly clerk Is livro- based on m I lii.nme. b^or tho privik':-e of
by given full powor and nuthority lo ud-j oxcrci.sing ils Iraiidiisos In tliLs state In
niini.--lor oath.s and may nuiuiro tho appll- | a corporate or organized capacity every
antile ("orporntlens. Ileflnlftona.
Franchlae tnx on corpora¬ tions bnsed on net Incotia I'orporatlonn exempt from
article. lleports of corporations to
tax commission. Reports ly eorporatlon on
bnsia of flacnl year, lleports to be sworn to;
forma. Computation of tax Rate of tax.
Pennlty for failure to reimrt. Powers of tnx commission. Revision and readjustment of nccounts by tax com¬ mlsaion. Review or determination of tax commlsaion by certi¬ orari, no-a. Audit and stntement of tax 219-b Notice uf tux. 219-' When tax "payable. 219-el Corrections nnd ehnngea 219-e. Warrant for the colloe:tlon of taxes. Action fur recovery of tnx- ea;. forfeiture of charter by delinquent corpora¬ tions. JlP-g. Deposit of revenues collect¬ ed. 219-I1 UlapoBltlon of revenuea col¬ lected Secrecy required of offlciala;
penally for violatlejn Miinufncturing nnd mercan¬ tile eorpuratleiiiB exempt from personal property tax and from the provi¬ sions of Bectiona twelve, twenty-Bcven, ono himdred and eighty-two and ono hundred and ninety-two of the tax law fl9-k. l.Imltatlnn of time. neflnltiniia. Aa used In this nrtl- Tho lerm "corporation"' Includes a Jolnt-ateiek c.impany or Hs.seiclatlon;
2. The words ""tangible personal prop¬ erty" shall bo taken to mean corpuroul personal priiperty, auch ua machinery, tools, Imiilenuiils. goods, wares and mor- c handlse. uinl shall not be taken to mean money, deposits In bank, shares of sdvk, bonda, nntea, credits or evldem-es of an Interest In p;nperty nnd evidences cif debt;
3. Tho tei in "manufacliiriiig e-cjrpora- tlon" mean.s a corporation pi Im-ipally eii- gtiged In tho buainess of manuf.'icturliifr tatigiblo personal property fnr Itself or for others:
4. Tho liTin "mercnntlle corpcirailnn"
210. til 212.
tia
ni.
215. 216 217. 218.
Ht
2l'j-t
219-I.
a9-j.
I 20R. cle. 1.
iibhecl by the lax commlsaion, on applloa- ' Tlon, but failure tn secure auch a Irtank ahall
nut release any rcrporntion from th* ob-
I ligation of fha.ilng a report licrem lequir-
ed. The commUsion may renulre a fur-
I ther Of eupplomental report under thil
I article to e-on'ain further Information
and dnta neceasary for the computation
of the tag herein provided.
I I 214. Computation of lax. tf the an-
1 tire business of the i-orpora Hon be trana-
I neled within the atnfe, tho tnx Imposed
I hf this article sluill Im bused uixin the en-
1 tiro net income eif such eorporatlon as re-
' tiiroe.l to the tTnlted Statea treasury da-
parlmeiit for such flsc al or calendar yenr.
It the entire business uf such corp'ra-
I tion be not trnnsa.ted within the at.ite.
the lux Imposed by tllla article sball b«
I busenl upon a prnporlein eif the net Ine ome.
to bo ilefcmdned In accordance with th*
foilowlngi-rulea
'i'he prniiortiofr of the net Income of tha
corpnratlnn upon which the Inx under this
I uriicle ahall he lifiseel. shnll l.-e siah por-
tii'ii of the entire net Inc-ume ns the ag-
' gregate of
I 1 The nvernge monthly vnlue of tho j red prniiertv and tatiRiblo pi rsonal prop- I orty within the atate
I 2 The average inmithly valuo nf bitll 'ati.I aee-oiints receivable for (ai tangible pei'somvl pniperty Bold from its st'irea or I St. liis witliin the stale, (b) tangible per- B nal prnperty maniifncttirod or shipped frn,.i within the atate and Ic^l services I e ifurme'd wlthbi the slate.
:i. The pi'ipnrtlon of tho average value
if the Bleic-ka of nther ceirporatliuis owned
by die I'orpination, allocated to tl.ie state as
prnv.Jed by tWs section.
I!e:ii-s to the n:,'gregafo of
1. The nvei-a-.;i- innnthly valuo of all the
real lu-nperly and tangible pers-mnl prop-
crtj'nf the cirporatlnii, wherever located,
fl. The fiveruge tntal value of bflls nnd
:iec luiifs receivable fnr (a) tangible pcr-
sciiinl pmiierly sold from Its atnrcs or
St.111.a within anel withnut tho state, (b»
!a;i.:ili!e poi sonal property inaiiufnclure I
nr shlpiied from within this and other
s, lies and ceiuntrles, und Id services iior-
r. r: le I both williln nnd without this state.
I. The average total value of the stockr
if . t er e-ori"irallons owned by the cor-
¦'OMil nil.
!'•-::' pr.Jierty und tangible personal prop- e:1v s'lall he taken at Its actual value :vhere I .i-at«el The value of ahare Block if .ir.nfher cnrporatinii owned by a cor- pontlnn liable hereunder Blmll for pur- P'si's nf alkicatlnii of uflseta be appor- luned ill and out of the stato In at-cord- .'II'e- with the valuo of the physical prop¬ ert.v In anil out of tho atate representing Ul' ll Bhare stick
? ZI,"; Kate of tax Tho tax Imposed by lhs article sluill be nl the rate of three fier I'-ntuiii of tho net Income nf the cor- IHiratinii nr portion thereof taxable wllhlr the slate, eletermined as provided by thlc arlicie.
9 -hi. Penalty for failure to report. Any ciirporutinii which falls lu m.-ilto any re- .loitreciulre 1 by tills article shall be ilahlt
to auch ta* ahall pay tn 'iie atate eomp¬ trnller. In aWellllon to the amount of auch tax. ten for centum of su :h amount, flu* one per centum fnr eae^ niunth Ihe taJl remnlns unpaid. Rsch aueh tnx ahall b* a Ilen tipon and binding upon the real nnd personal pmi crty of the corporation liable to pay tbl* oam* from the time when It I* payable undl th* rnmn Is pnid In full.
I 219-d. CnrracMona anel changes If the amnunt of th* annual net Income of any corporntlon t.^^xnble under this article a* returned to tb* United States treasury department la clmnge-d or cnrrected tiy the commlsslnner of Internal revenue or other officer nf the I'nited States or other rdmpelent nuthority, aucb ceirporailnn, within ten days nfter receipt of iflii.cn of tuch chnnge or cnrredl.in, shall mnke re¬ turn under oath nr nfllrmatlnn tn the tax commission of an h rhaneeil or corrected net Income The tax cnininl.--s; ahnll compute tho fnxea which. In view of auch change or cirietlnn. xvnnid be due from aurh corporntlon fnr the llacnl or calendar year fnr which siic'i clutnge eir correctiun la made. If fr mi such r impidatlnn It ap¬ pear thnt Such I iporidlon shall have pnid under Ihls nrtlc'o an e-.c sa of fax fir 1h» yenr for which mdi co'iiputatl m la nuub-, the tax commls.ilon shah return n atiite- meni of tvUe nn .u;it nf audi excess tn Ihe comptroller, wlm shall credit such cor¬ poration with auch amnunt. Such credit may be nxslgnrd hy the cnriKiratlon In whose f^vor It Is nllnwed ti o corporatinn llnblo to pny taxea under this ardde. and the n.aatgneo of die wbde nr yiny part of
I such cre<1lt on llliir'with the e-.tiimhaalon such naslfTient shall Iberiuiniii be en-
I tilled to credit uiKin Ihe books of the
I coitiptroller for the amount thereof on the current nccount for taxea of siicli aa.-ilirnee In tlio snnfe way anil with the same erfecl
] Bb though the credit Imil orlglnallv been allowed In fiivor of such assignee. If 'rcun such compuiadnn ll nppear that an addl tlonnl tnx Is due from nuch e"oriinruti..n for Riie.lv Jl.sciil or cti'^dar year, such cor¬ poral-!./!!/' shall, within thirty dnys nfter notkv fids been given na provided In sipc- tlim two hundred nnd nlneteen-b of this chapter by the tax commission, pny euch additional t.tx
I 2in-e. Warrant for the collectlnn of taxea. If the tax Imposed by thla article he not paid within thirty days after the .same becomes due, unlesa an appeal or other prcie-eedlng shnll huve been taken to review the same, the comptroller may Is¬ sue a warrant under hiB hand nnd ofllclai seal dlrec-tcd to tho alierlff of any county of Hie state conimnridinit him to levy upon and rell tho real and personal prnperty nf the corporation eiwnlntr the same-, fnund within Ills cnunty, for Hie payment of the aniount thereof, with the added penalties, inleresl and the cost of executing the war¬ rant, ar.d to rdurii auch warrant t,i the comptrolle-r ti-nl pay lo him the iiior'ey colkcteii hy virtue thereof by a tinn- t'i be therein s:'cc!ncd, not leas than sixty days from tbe elate of the warrant Sui'li war¬ rant sball bo a lien upm and idudl bind the real unci per.-i mal properl.v of the cor¬ poration nctalnst vvhnni It ta Issued from
lo n penalty nf iiol,.dnorc than llvo thou- the lime ;in iiduul levy shall he iiii.do hy .-^^aud doilnrs tn be paid In the state, to be virtue tlierenf. Tlie sheriff to vvhoiii any
collected In civil ac:lli-in, nt tho Instance of . s"'"'" vvai r;-nt ahull be directed eluill pn the tax e^nmniissloii; and un>^ otTlcer nf uny
.ration principally etiiiaged
nuch corpnrytinn who makes a fraudulent le'uiii or statomenl Willi intent to defetit cr eyado the pavment of the t.ixes pre¬ scribed hy this article ijliall be linble to n pe-ialty of not iimre than nne tlmusand dollars, to be collecled In like manner. All
tn the husiiie.-s cif hnyln.g ur Boiling taiiui- I niniu." 3 rccovorod as iieiialdes, for a fail-
iiils
wilncssis to kleiilil'y 1 ilome.'iUc mainifacturing and every dnm
tic mercantile corporation, and f. privilege of doliift business In this every foreign manufacturing and foreign tnercaiitiie corporation,
thoi state. I every ,
them or eillior of tli.im and may also ex atiiiiio under o:ilh or othorwi.so other wil- ncssea as to any niuteriul Imiuiry pertain¬ ing lo the issuing of the license; provid¬ ed, however, that In lilies of the llrst, corporation.'^ .spociillod in the next sect ei l.SS die veriiled statements and uill- I snail annually pay in advance fnr Iho davits may be made before any regulnr ' year beginning November flrsi next pre- clerk of tlie dty clerk's oflice desigiiatod , coding an annual fiaiiclil.se tax, fo bo for tlmt, purpose by the city clork. If it : eoin',iiiti-cl b.v the tux coinmi.<sion upon apperirs from tho ullldavlla and state- I the basis of it.s net Income for its fisca' mollis BO taken, that the per.sona lor j or tho calendar viar next proceding, as wl.oso marriage the license in ciuestiou ia I herelti.'>ftei" provided, iipcai which inc'iino demanded uio legally comiioleiil to 1 such corpo'-atinn i^c reepiired to pay a tax murry. tho said clerk Sjh.-ill issue sucIi to the l'nited St,lies lloeiiao. except in the following casea. If | 9 210. Corporations exempt from nrll<'c ll shall ufiiiear upon an applieation of the I'orpnrntion.s liable to a lax under section a;iplii:ant3 na provided in thia section I nne hundreid .and oiiibty-foiir of this diap- Ihal Hie man is under twenly-cnio | li:r, corpnratlciiis uvviiin!.; or opernliiig e!e ..ears of ago, or thut tho woman ia under vated rHilroucIs or surface ruiiroacls no' dr.- ago nf eh-diteun years, then the | operated hy stetini, of foriiieil for supply-
to reiiort or for maUliijT fniudiilent re¬ purta shall be paid to tho state i^nmp- troKer.
; 217 Powers of tax comniis.'.lnn . The i ""i" ''•V "*' attciru'v- lux lomnilsston may for good cause shown I fhuice uf the coniptrol extend the tluie w"ilhln which any cor- j poiudnn Is reiulri-d to report hy this ar- tlclo. If nny roiinil reciuired b.v thla ar- ! dele b-5 not iTi:!de ns herein reiiulred, tho I lux coininlssioii la autliorlzed tn mnke nn ' except I estimate of liie net Income of such cnr- | poration and of tiie nmount of tax due un- j eler this article, frum any informatinn in j ils possession, and to order and statu an j acciunl according tn audi eHlIm.alo fnr 1 tbe taxes, penalties nnd interest elue the I Bttite from s'jili cnrporutlon. if tho lax 1 Impc'sid upon any eorporatlon under this I iirtld,' is IkikciI upon un ostlinale ns pro¬ vldod In thi.-j section, the tux commisslnn
! cced upnn the same In nil respects, wlln i like effec-t. and In Ihe same manner as I prem^ribe'I by lavv In respect to executions I.'iKUod :r.j:il-i.';t pfnperty upon jiid'^meiit.a, 1 of a court of ,-. ird, nnd shall be endtleil j to the same fees for hia Borvices in exe- ' ¦ cudiig the wairaiit. tn he ecillei-ted in the | 1 ."--.luie' manm r.
I 5 21ft-f. Acdnn fnr recivory of taxes. ' forfeiture of charter b- ilellnepient cur- ' I poralinns. Adinii niiv V" brou.ubt at anv 1 ¦r:il at tbe in- > in t!,e- ii;"-i.- of I the state, to receiver I'le amcju ,1 of any taxes, penalties nnd Inte-est due under | this article. If smh taxes be -not p:iid wilhin one year af:er the s:ime he due. | rnl the comptroller la sallsfled th'fit tho , failure to puv tho same Is Intentional hc shall so report to Ihe attorne.v-general, who .^hnll ImmellateMy bring an action In the name of tho peuple of the st.ite. to'¬ the forfeiture nf the charter or fraschl.i*
I of any ciirpnratlon fallim;: to mak? such ' payment, nnd If It ho found that puch I failure was Intentional, judgment sli;ill be j rendered in each aetion for the forfeiture j of such charter .-iml fur ita dis-snlution If I a domestic cnrpoiation nnd if a foreign shall nntlfy euch corporation at a Hnie i coriioratlon for tho annulment of lla fran and placo at whldi opportunity will be ] ch's'- to do business In this state
I'lvvn or city derk before he sh.-ill Issue a licenae sha'l roiiiilre the written mns. nt to die niarriigo from bnth 11:11 cuts of Iho iiiinor 01 inliinrs or such as shall then bo living, or if the parents of Imih are do:id, then the written consent of tlK» guardian nr giiarliuiis of such minor or minors. If one of the paronis hus lio.-n mis-iiiiij: and hiia not been isoon or lieard from fer u pcrioel of one year pvec edlng the lime of the idiplicatkin for die iic-en.'=e. I'lthough ilill.gont imiuiry has been maii'i t'l learn the whereabouts of such parent, the town or vlly clerk may Issue, a lii-oti.ii bl sue-h minor upon tue Kvvorn statemenl and consent of tho other parciil- If Hm 'iiarrl.'iv.f of the pa'ioiila of sue-h iniiiur hio been di.isolved by decice e.f ilivorce nr niinulment, Uie conseni of the' parent III whom the enurt which granled the ilccre" h;is a wa nile.l the custody of aucli mini)' sh;ill he huflldeiil. If thero is no parent eir guardlun of llu? minor ur luinnrs llviiit,' to their knovvleilge thi-n the t iwn IU" city derk siiall rei|uiie the writ- t'li eoiisenl t'i the mania;,'e of tho pci ¦'nn
ii'ler whoso care ur gmcrninor.t tlia iiinor or niInor.s may be bofnre a license -Imll he bssui-d. The parents, KUaidiuiis ..r ntb.r Persons whoso consents It sliali '.,, liceei-aar? to obtain before tho licen.se
"ill i-siie, shall per.s6nully appear be- t.'re till- town or city clerk and execute
ho samo if theyare residents of tho Btate
if Now'Yurlf and iih\slcally iihlo ao to ,:,i If thoy are noiiresident.s of tho
iia:i' the reiiuirod cunseiits muy he exc¬ ited aiisl dulv aiknovvlelgod withiuit the stnte, hut the eonaent. with a cert.Hcate
itadiud showing the uiithotily of the of¬ li. or to take acknijwledgeiiicnts must be
'lliv lilel with the town ur i ity clerk be¬ lie« u lineii-e shall Issue, liefore issuIPE
ny li.-cii^«> herein proviiled for. the town nr i"itv clerk shall bo eiidll. el In a fee nf .'lie ililhii. wliidi sum bIiuU be paid by the aiiiillcaillH before or at tho titne tbo li- .iiise ia issue'I, and all Buch fees so r»^- . veil bv the clerks of cities shall be I ..id nioiillily to the tioasnror of the i'ily . hofoiu i-uieli licoii.sc Is issued. Any tuwu ..r ell.v iltik who Biall Issue a licvnse lu euiriy iiiiy po.sons nne or both of whom
'..'\i mil bo at till' time of iho marriage "¦'eer siti'h license legallv conipetoiit to I.r:. ivithout llrsl roi|iiiring the parlies lo auch ni.iariage ti make sm-h uffiduvits lud Fttitcnii uta or vvlio Bliaii not re eiulre e piocuriiig of the coiisenls provided ¦-r liv tliia article whIc-h stiall Bhnw that "a pit--lea iiuthnrized by said licenso to
e ir irrle I are legally lompetent to mar- ¦V sImH be guilty of a nuHdenit-anor and
111 lullvli-tliiii thereof shull be fliiod In the '••^(i of on- hundrod dollurs for each and cry tttttuitim In any oily the fees col- V." "ed for the Issuing of a iiiarrlage 'i'-"iiMe. or for sulemiiixlng u inari'«ige. so ir as collected fur aervicea rendered by
'ly OtBcer or t-mpluye-e of such city, ahull
0 fiald Into the e-ity treauury and may by I'liiiunee be crtnlited tu any fund there¬ 'll itealgnatcd, unel sulci oidiiiaiice, when 'ily i-nue-ted, ahall have the force of law
1 nuch e-lty.
1 2' Thla act ahall take affect immedl- itely
-ilate of New York Offlce of the Becre- if State, as
ini; water or gua or fnr electric or aleam
bc:;tltig. liK'iling or power purposes nnd
liable lo a tax under sections one hiiiidi c .1
id clghtv-tlvo and ono hundred unci
rl\cii to the coriioratlon to be lie.ird In re spool thereof. .Such notice shall be luiiil- ed lo the posl-offlco address uf the cnr- peiratl.in. All tho authority aiul pnwors conforred on the tax commission by the pri.vusl'iiis of seciinn one hundred and ninety-live of tho tax law shall have full f.iree tind effect In respect of coriKiratiuiis
ei,i,'hty-Klx of this eiiapter, shall bo exempt,! '^l-''.'' '":'.>' V. "al'lehereiinder. from Iho paynient of the t^ixes prescribed by this article.
J 211. Ui'iinrla of corporations tu tax "comnilssioii. l-^very corporation tu.xnblo under this artide as well us foreign cjir- porad.ins baying ollicers, ayi^nts or repre- sonkilivea within Hie slate shall annu.illy on or before July first transmit to the tnx comnii.ssioii a rofioit In tho form pre.'^crib- eil by tbo tnx coinmission sficdf.ving: 1. Tho nnmo" and lcic;idon of tho principal jilace uf business nf such corportition, tho stale under tim I.ivvs of which oriranized, and tho, date therecif; the kind of business trun.sadod.
2. Th(j amount of its net Income for Us preceding llscal or tho preceeling caleiular year us shinvii in Hie last roluin of annual net liic'ciiiie made by It tu the I'liiled rttatea treasury deparlmcnl.
;i. The uverugc nn iiltilv value for the tiseni or ealeiid.-ir vear uf Its real pr [Kity and tangible persnnal property in each clly. village or pmllnn of n town outsiJe nf a viila)?o williln the sMle, and the av¬ erago moiitbly valuo uf all its ru:il p: iip- 6riy nnd liii.b'ible I'or.sonal property wher¬ ever located.
4. The av'erage niontlUy value for the li.scal or. calendar year of bills and euiiiiUs roc^t-ivalih- for (a) t;ingiblo pei"aonu p'ciperly soil from ils stores or stocks within tlitJ Klule ib) tangible pti'sonul prnperty niaiiiifaeliired ur shipped frnm within the state und (c) service's perform¬ ed within the st.iie. und the uveniKO mnnlhly lotil value for tho llscal or cai¬ li.lur year of bills und accounts recc-iv-
Itevi.sioii and readjustiiient of ao- 'nuiita hv tax e-niumissinn. If an appllca- Ikin fnr revi.sinn bo flleil with the inmmls- r.ion ly a coriiiiratlun aiiainst which an fic'-'ount la audilc^d and slate withiii ono vc»ar from the tiine any su h accuunt shall have been rfudltecf and slated, the cciiii- I'llssliin shall gram a hearing thereon and l' It ^•'la!I bo made to appear up.ui un.v such Iioariiie; hv evidence BUhiiiilltd to li I r eilhprwi.^e. that an.v auch uecouiit lii- c'udc'd tiiXes or jit her char.i.'es which could r.ot havo boon lavvi'iilly denianded, or thnt I 'yineiit lia.s been lIIe;;alIV made or cxac-t- c-'l nf nny siic-h ncemiut, tho cnitiml.'-iidnr s'lall resedth? the saine uccordlni? to law iitiel the f.ict.s, and adjust the acciuiit for t ixon accordinRly, nnd shall send iintice ot its eleterniliiathin thereon to tho cnrporii- t nil and state loiiiptrnllor forthwltii
! 211. Review of determliiatlnn nt tax c .mnils-'ion b.v ccrtlornrl. The. det^rmlnu^ '|nn of the comniission upon anv appllcu- •iun made to It hy any corporall.in for re- •isiun nnd re.i-etdcmc-tit "f uny account. 18 prescribed in thla article, may bo re¬ viewed In the manner pn .-crlhed liv^ nncl subji ct to the prnvisions of sec-tions one luindrcd and nlr.oty-tilne and two hundred i i of this chapter
{ 2I!i-a. Audit nnd sttitemcnt of tax. On
nr before the flrst day of .Vovemher In I Interest
5 21fl-g Dcfioslt of revenues collected. The state icimptroller shall defioslt all fixes Interest nnd penultios collected un eler thla article In responsible bonks, bank luir hniisoH or trii.s-1 companies in tho stal,, which s-li,-ill pay (lie hlc;hest rate of inti r- ort to Ihe slato for such eleposit. to the credit of the slato comptroller on account of the fnine^hl.so tax. And every- fiicli bank. lia'iil:iiig house or trust company s-hiill expc-ute and flie In hla oHlce uu i;n- dertakiii;,C to the slate. In the sum. a;id [ with sucli sureties, ns nre rerpilred :i;:d j ;ippru'.-iil Yiy the comptrollor, for tho siife I Uoeping and prompt payment em legal do- I ;Ti:;nd t;-.ore.'for of all such moneya held bj [ or on deposit In auch bunk, banking housi- I >ir dust ceinipaiiy, wilh Interest therenn on daily balaiiees at such rate us tho comptroller m:iy flx. Every such uiider- takliig shall havo liidori5ed tlicrc-.m. or an- nexed tboroto. the apjiroval of the altor- j ney-pe'iorf. 1 ns to Its form. The stato eoniptrnllir shall on tho flrst day of eac-h ! mcciih make a verified return tu the Btate | I treasurer of nil revenues received by lilm I ; lllllier tliis article during the preceding j month, statii fT by whom and wliep paid. I I and .shall e^redlt himself with all p.iymenta ; ] mad© tn .cnunty t'e:isnrora sini-e Uls lasl 1 proviuiia leliirii piirsiianl lo soi fion f.vu ' I himdred unci nliiefeen-h of this i-haptor. | 9 21!l-h. nispoaitlon of revonui-s collect- j ! od. Ti.o Blale cniiiplroller sliall on or be- I fore tho tuntli day of each inniith pay Into j the btato iieiiauiy tn d e credit nf tlie gen- 1 j er.al fur.il two-thirds uf all laxes. liilelest ! and penalties received by hliu ^ndor thi,i j article duiiio- the proi odiiig inciiilii, ua up ' { pears fiuiii tbo return iiuuk- by him tu tho Btate trca.'^urer The bal,nice of all laxes.
le-h year the t,ix cnmml.-isieiu shidl audit ikI state the neinunt of each cnrpciration rinvvn to lie liable to a fax under thia ar- ic'c. fnr Ils prei-ediiig fl.s-cal (,r the procod- I'j calendar year, nnd ahull compute the
li peiiultie
lilecleU und re-
ablo for (al tangible peraonal property i'lt I'lereon and fciribwlth notice the s.^ime
sold from lla stun s or st'icks within nnd ivith'iiit the stato. (Ill tangible porannal prnperty nianuf.iciured or shipped from within the stato and other states und eiiuntrios, iiii'i i! ) sorvkes performed both within and without the stato.
5. The averajve total value for the flseal "r laleudur year of the stock of other cor- Iiiiralluna owiiod by the corporation, nnd tho piopurtiui uf tbo average value of the stuck of siKli uther curporatlcm^ within the stato of Now Ynrk. ua allocated pur¬ suant to sevtkui two hundrod and fourlewi of IhlH cbaptif:
0. if the corpeiratloii has no real or tan¬ gible puraonal proporty wllhlii tho state. Hie eltv. vt.liige ur portion uf a town uul- slde of a villago In the state In which is locaied tlie nttlce In which Ita principal flnunelul cunoeiiis within the atate ure Iransucted
7. Such other facts as the tax commla¬ alun muy roiiulre for the purpose of. {{iak¬ ing th'^ cuiiipututlun required by thia ar- tkle.
( Any corpui-atlon taxable hereunder m:iy umit from its repurt the statements reciuired by aulKllvislons three to seven, liuth Inclusive, by Incurporating In Its re¬ port a consent to be t'axad upon Its entire net Income.
I 212. Reports by corporation nn basis of flseal year A curporatlun which r*- IKirtB to the Uoltsd Statea treasury de¬ partment on th* basis ot Its fiscal year
the atate eniiiplrciiler fnr ciillectinn. The lux coin-iilaslon sball detcrinine tht rnriion nf such lax tu be diatrlbuted to the sevei-al counties and the amounts to be credited to tim aeveral cllles c'lr towns theioiif, when the saiue is collected, and shall indicate such eldennlnatlnn in notic¬ ing such l;:>: to the Btate cninptrciller If the ccrpnrntion has reul proiierty 01 liinglblo pirsmial prnporly localod In a Vll- hire or if It has no real or taiig-ible per- s ,ii;i' property in the state but the oftlot In vvhich Its prinelp.il ttnandul ccincerns vlHiln the Mlalo ure H^nsactoil Is located in u village, t!;e lux cTOimisakm sihall In- I'lcate such facts to tho stute comptroller, with the name of the villuge In wlikh such oltii'o or property ia located
i 'i".i-h. .Niitlie uf tax. Every repeirt re quired by section two hundred und eleven "f thla chapter shall contain th* pout-oltlce :iddrega of the coriKuallun and lines ur spaces upon which the curporatloii shall "liter the purtlun of ita net Income which II hellevcB tu be the basis upon which the tax shall l>e Impnaed under this article, and the amount of such tux Notice of tax asseasment shall be sent by mall tu the pusl-offlc-e addreaa given In the repurt, and Ihe ree-ord that auch nutice has l>een sent ahall be presumptive evidence uf tha giv¬ ing uf the notice and auch record slia^ b« preserved by th* tax cuininlaalon.
I 21il-c. When tax payable. Th* tax
I have tompared th* pi*e*dlng with tbe niuy roport to tbe Ux commlaalun upon hereby impuaed ahall b* paid lo the sUt*
-irlglnal law un 111* In thin uftloe. and do hereby certify that th* aama is a currect iriiisi-ript tliarefrom and of the whol* af Miei urlgliial law.
rRANCIS M HUOii. flauraury ot Mate.
the aam* t>aals comptroller un or befor* th* flrsrt day of
I 11}. Reporu tu be swum to: forms. January of aacb y*ar. If auch ta* be not
Kvr,|y repurt required by this article shall P*1d on or teafore January Brat, or hi th*
hav* snitsxaJ thereto th* affl<|avlt uf thm cas* of additional Uzas. within thirty 1 c{^^ flnanclal ulBo* or pruparty aa deter
prealdaut. vlvw-pr*ald*iit. secretary ur daya after tbe bill fur audi addUiuoal tax | nitned by tha preceding aubdlvliHoua, and If
treaaurer ttt the corporattou (« tl»a eSaul bas ^aaa randared. tfc* corpuratloa liabl* ^^ otimttfoX flaauclal omoa or fmitmrly Is
eeh ed lo liiiii under thia iiitlcic finiii any corporation, as appe-a'rs fnnu the lotuiti niii.ie by hiin tn the stale tioasuicr, ahull nn c.r 111 fore Ihe ic iilii day ul" .\;ii il, July, (iclubor and Jaiiuai->. fur ihu iiuurior end- lilK with tlio laat du;. of the proeediiig iiinnth, be ellwtribuliij and 'mid by liim to die treasurers of the sever.il ccuinties uf the state and diapuaed uf by BUc li tieus- uioia, ill uccordance with tbe fcilluwiiig ruks:
I If thu curporuliuii hua no reul prop i-il.v- I.r tun.gihie perBiuial prniierty wilhiii the state, »uch paynient uhull be maele to the county tieusuri-r of the i-nunty la vvlilch IS locaied thu olllce ul which lln principal linaiiclul concerns within the Ktate are traiiKuited;
2. If the cciifioralioii hus reul prtiperty or tungibie jiersunal prnperty, aa aliuwii iiy ils report pumuaiit to sodt'in two bun- drovl and eleven. In but ono elly or tuvvn "f the state. fUdi pu.vinoiil sliali be made t'l die eiiuiitv lre;isurer uf tbe county In which BUch city vr town Is located.
3. it tbe curpuradciii bus real property ur tangible persuiiui pruiierty lu mure than une city ur town of the state, a* shown by Us report pursuant to aucliun twu hundred and eleven, auch payment aliall be made to the county treaaurers uf the counties In which such cities or towns are lucuted In the pruportlon that tha average muiithly valuii uf the real property and tangible personal pr#perty of such corporation ui th* cities and tuwna of Huc-h county beurs tu the average monthly value of all Its real pruiierty and tangible personal property within tb* state;
4. in luakUig auch payineiu to a cuunt> treaaurer, the atat* oumptroller aliall liidi- cat* thr portion thereof to be credited to any city ur a-fwn within tho county un ac
ouiit uf tbe lucatluii therein uf Its priu-
located In a viliaae nhsll indic-Ate tha all- lalce In which II la loeated; If mic'i prlne.pal rtna11ct.1l offlce or pr"ti-rty le located lit a city or 'n a lown uutside of .1 vil,age, thaj whole of auch porllnn slmll be paid to stlch city or town as herdnafter provided; If aw* prlnc.pal itnnnclfl oflice or prop¬ erty ts loc.itoel In a vllla.^e ther* sjiall bai paid to aue-h village aa lirre!:infter provid¬ ed so much, of such p if tlon » teellted to Iha I town as thej aaaesaed vpluntinn of th* real' and personal property 1 In such village or, portion therof In Buch town ae nppeara by the I.-iaf preceding t iwn nssessment-roll hems to twice the totnl aa.icased valuation of the real nhd personnl property In such town as appeirs by aueh asacsprrenl-roll;
t .As in. any county wl-oljy Included within A dty auch payment sball he mada In file c hauiberlnln or oilur cliief flaObl cfTlcer of auch rlty,r?id be paid Into tha geneial fund for city purpoi cs;
8. As to nny cnuniy nnt wiioily Included within a dty the i-ouiit|f t.caniier shall within ten dava nfter the, rcii-Hc tharaof pav to the cnicl" :..;. ll nilleci nf I city of to Ihe I Trf fla- al oflicer of a v.i. i/e or t« Ihe supeivlaor nf a town tiie p.rtlon of 'nntiey leedved b> hltn finiii '.he state cniniilroller m whioh such cii.v. village or lown is oiidtled, whldi shall be credited by siieli ollicer to gt-neral 1 ity. village or
Inwn pui|inses
I ;|||-l. Hee rec y reqiilretl of oflldala; pen¬ ally fnr vlnlntlnn. 1. l.;xi-eii| In accord¬ ance Willi pn.per 1ue1,c!nl order ur aa oth- ei'v e prnvldrd by law. It shall be unlaw¬ ful fnr nny lax eonimlaaloner. ncent, clork nr oilier oflleer or einplnyee to divulge or mako known In uny manner the amuunt nf Inciitiie nr nny pnidculars set fprtH or dlaclei-^»'cl In nny roport under this nirtlcl*. \eilhl-c: lic'el-i shall be construed to pro¬ hibit the publication nf statistics ao claa- slfled na to prevent the Idcnilflcatlon of puidciilnr reporta and the Hems thereof, or the publication of dellncucnt lists show- in:; the nnmea of laxpayer.i who have fail¬ ed to pay their tuxes at the time and IA the manner provided by Bectlon two hun¬ dred nnd nhictecn-c together with any relevant Information which In the opinion of the cnniplroller may assist In the col¬ lectlnn of such ili'Ilnquent taxes; or tha Inapectloii by the attorney-general or oth¬ er legal repreBenlntlvos of the state of fho rcpnrt of any corporation wlik^h ahall brimr ncti m li sel aside or review the tax based thereon, or against wlioin an action or priiceeding hasten Instituted In aecord¬ niice with tho priiviaiona of sections two hundrad and sixteen or twu hundred and nltielecn-f of tbia article.
I'cfiorts shall bo preserved for three years, and thereafter until the atato tax I'oumltistnn eiielera them to be destroyed.
2. .-Xny ofTense against llio foregoing pidvlslin sluill be punished by a flne not exi-cc dlmr one thouaand dollars ur by Ini- III !sniii'ieiif not exceeding nne yoar, of bnth. lit Ibe ills, re lion of the icnurt and If the offender be an oflleer or employee of Ihe st.ate be ahall be dismissed froin olllco nnd ho |nc- pable ef holding any public of¬ llcn In this Biato for a period uf live years Ihcioafter. '¦..
8 '.V.'-i Manufacturing and inorcantllo corporniions e'tempt from pera'inul prop¬ ert.v tax nnd from the provlaicuia of sec- dniis twelve, twenty-seven, one hundrod and cigi ty-lwo and one hundred und nlno- ly-two of tho tax law. After thla article liikos e-rfec,t iiianufucluriiig ftnd tuercimllle corpnriifinns filiall not bo asaessi'd on any peisorial iiroiiert.v which for the purpose of this cxeinption shall Include auch nia- chlricrv .and e<|Uliiiiieiit nflixed to tha lnilM':i;T as vv ,uld not pass liefvveeti grant¬ or and crantee as a pert of the premisea If rut ppc?cincally mentioned or referred to In the died, or na would, if the building were vacated or Bold, or the nnture of tho work carried on therein chani^ed. be mov¬ ed, exccpi linllerM, ventilating npparatus, elevators rr:i^. electric .Tiid water pnvver geiieratiiig apparatua and Hliaftlng. After this arlicie takes effect manufacturing ami nici cantile corporations shall imt be« iis- sessed or taxed upon their cnpital stock i\a provided for In Boction twelve of this ebapler. nur shall they be required to pay the fraiieliise tax Imposed b.v Bccllon one hutidrecl and eighty-two of thla chaptur, hor lo make the reports called for In aec- tinna twenty-seven and one hundred ond ninety-two of this chaptei-. Nothing hero¬ in shall be cnnstrued to impair the ubliga- tinn to rav franchise taxea iluo oh or bo¬ fnre the llfteenlh day of January, nineteen hundic-il and aeventeen, or ta.xes on per- ."tonal jiropert.v or capital stock nsacBaed In tho year nineteen hundrod and sixteen or In the .year nineteen hundreel and seven¬ teen before this aiticle takeseffect, whether pa.vablc In that year or not. Uut If uny luanufacturing or inercantilo corporatlun sh.'ill pay taxes on personal pruperty ur capital slock osscsMcd In an.v lax dlalrlct in the year nlndeen hundreel and aeven¬ teen. such c-nrporatlon shall be entitled to creiyt for the uniuunt-of such tuxoa so paid on its account for taxes flrst uaasess- ed. against it undor this article by the tax cuniiuii-""!!'-!. Iint excoediiig, however, the Iliiinunl of auch firat asseasment.
5 21!i-k. I.imlludon of timo. Ttie pro¬ viaiona Ilf the code of civil procedure rela¬ tive lo llio limilation of tlnn; uf onforciiig a civil leniedy uhall not apply to any pro- cec'dliii? nr action taken lu levy, upprulso, assess, ililoiinine or enforce tho I'oUociion of any tax or penally prescribed by thla nrllcle.
{ 2. The aum uf fnrly tlinusand dollars lil-i.iiiiO) nr Su much thereof aa may bo noodc'd is hereby npproprlateej to the Btato coniptriiller fnr tho expenses to ho In¬ curred by blm In .administeiiii.g tho pro- visioUH of this act; und the sum of seven¬ ty-live thoBsiiiid ilollars (JT.'i.'Xl'ii or BO mue h the-eof as may be ncedi^l Ib horeby uppreipriaiod to the atate lax depurtnient for the "e-xpensea tc^ bo Incurred by auch ilep:irlnient In admlniatering the pro¬ visions of this act.
; ;i. Tills art shall take effect Immedi¬ ately. / State of New York, Oflice ot the Secretary
of State, Bs:
1 huve <"onipnred tho preceding with the urigimil law on Illo In this ollico, and do hereby certify thut the same Is a correct tranaeript therefrom and of the whule ot aaid original law.
FRANCIS M. Hl'OO.
Seeretaiy of Stata
Meaning of "Purim." TIic wiii'tl "iiurliii," rlu- uiiiiii- of the Ki-iiit iiiiiiiuil ri'silviil of till' JewB, iiii-uns "Iols." This fenst foiniuemo- rnli's llll- iirescrviiiiem of tlui Jews In I'ei'sia from the iikissucr*- with wlilch tlit'.v vvi-ri- tliri'iiU'i tJ by linnmn (K»- tliiT U). Tlu'.v Ktive Ihl- ludiif of Pu¬ rlin eir "IuIh" to coiiiiiii'iiieiMiii' the fea- tlviil bet'iiuNf he hull tl.reiwii IiiIm to DRoortnin uhut duy wuiilel be uuspl- eluus fur the luuasucre.
Compressed-Air Service In Parla.
! I'w vIsitorB to I'urls reullie that the I'reiKh cnpltnl hns an fsti'iislve c'oiuiirt^siiod-ulr aervice t^unhiKuUH tu the ordiiiury Kua ur luuiiiclpiil witter oervlce. There are uevfral hundfed miles of cuin|ire8f«ed-nlr ptpliiK uuder- lyliiK the Furla atriH-tM. The ulr la Huppllfd to stores uud i-Httfti and la used iu cooling rooms aad us a ueuna (if fiirnlahluK power to fuua, sewlni; niHchlnea nnd eveu a few «l«valura. 'I'lu- iilr Is n^tered llkt) ({as.
'' An Old IdM. ^
The type nf iui<>i who feela hii ^mt dlacharged hU uhiiiButloua uh a |iii»- baud ub«a be |iru\id«a bis wife witk • plaee to-do bou/wworfc toe bar biu>4 !• Mtt tuttttumot^-HtyttkM OmttttL
i
