219 amended. and resettlement of any account, as prescribed by this article, may be reviewed in the manner prescribed by and subject to the provisions of section one hundred and ninety-nine of this chapter. No certiorari to review any audit and statement of an account or any determination by the commission under this article shall be granted unless notice of application therefor is made within ninety days after the service of the notice of such determination. Eight days' notice shall be given to the commission of the application for such writ. The full amount of the taxes, percentage, interest and other charges audited and stated in such account must be deposited with the state tax commission before making the application and an undertaking filed with the commission, in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if such writ is dismissed or the determination of the commission affirmed, the applicant for the writ will pay all costs and charges which may accrue against it in the prosecution of the writ, including costs of all appeals. § 3. Section two hundred and nineteen-ff of such chapter, as added by chapter two hundred and eighty-six of the laws of nineteen hundred and twenty-six, is hereby amended to read as follows: § 219-ff. Review of determination of commission by certiorari order. The determination of the commission upon any application made to it by any taxpayer for revision and settlement of any computation of tax, as prescribed by this article, may be reviewed in the manner prescribed by and subject to the provisions of section one hundred and ninety-nine of this chapter. No certiorari to review any statement of a computation or any determination by the commission under this article shall be granted unless notice of application therefor is made within ninety days after the service of the notice of such determination. Eight days' notice shall be given to the commission of the application for such order. Before making the application an undertaking must be filed with it, in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if the determination of the commission is affirmed, the applicant for the order will pay any additional tax, all penalties and interest thereon, and all costs and charges which may accrue against such applicant in the prosecution of the certiorari proceeding, including costs of all appeals. 4. This act shall take effect immediately. Formerly "thirty days." CHAPTER 21 AN ACT to amend the county law, in relation to the compensation of the county judge and surrogate of Sullivan county Became a law February 10, 1928, 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: ch. 16, amended. Section 1. Subdivision fifty-one of section two hundred and L. 1909, thirty-two of chapter sixteen of the laws of nineteen hundred and 232 nine, entitled "An act in relation to counties, constituting chapter subd. 51 eleven of the consolidated laws,' as amended by chapter seventyseven of the laws of nineteen hundred and twenty, is hereby amended to read as follows: 51. Sullivan 4,000.001 provided 1928. § 2. The salary provided in subdivision fifty-one of section two Salary hundred and thirty-two of the county law for the county judge in effect and surrogate of the county of Sullivan, as amended by this act, July 1, shall take effect July first, nineteen hundred and twenty-eight. §3. This act shall take effect July first, nineteen hundred and twenty-eight. CHAPTER 22 AN ACT to amend the surrogate's court act, in relation to the salary of the stenographer of the surrogate's court in Genesee county Became a law February 10, 1928, 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: amended. Section 1. Section twenty-six of the surrogate's court act, as 26 amended by chapters three hundred and seven, three hundred and eight and three hundred and eighteen of the laws of nineteen hundred and twenty-seven, is hereby amended to read as follows:1 § 26. Stenographers in other counties. The surrogate of each county, except New York, Kings, Bronx, Albany, Westchester, Hamilton, Queens, Richmond, Monroe and Erie, must appoint and may at pleasure remove, a stenographer for his court, who shall receive a salary to be fixed by such surrogate, not exceeding, in counties having a population less than thirty thousand, eight hundred dollars per annum; in counties having a population of thirty thousand or more, not exceeding twelve hundred dollars per annum; except that in Clinton, Essex, Franklin, Otsego, Warren 1 Formerly "2,500.00.” 1 Section 26 was amended in different but consistent respects by L. 1927, chs. 307, 308 and 318, all of which were signed by the governor on the same day. The section as herein printed contains all of the amendments made in 1927, but the changes made to effect the consolidation of them are not indicated. Section 26 is further amended by L. 1928, chs. 494, 824, post. L. 1909, ch. 62, 61 ainended. and Washington counties, such salary shall not exceed fifteen hundred dollars per annum, and except that in Genesee, Montgomery, Ontario, Dutchess, Steuben, Ulster and Herkimer counties, such salary shall not exceed eighteen hundred dollars per annum, and except that in Madison county such salary shall not exceed twentyfour hundred dollars per annum, and except that in counties in which are located a city of the second class, or in counties in which are located three cities of the third class, such salary shall not exceed twenty-seven hundred dollars per annum; and in any county wholly containing a city of the first class, or any county wholly containing a city or cities of the second class and of the third class, such salary shall not exceed thirty-six hundred dollars per annum. The population of the several counties shall be determined by the last preceding census. The board of supervisors shall provide for the payment of such salary in the same manner as other county salaries are paid. When not actually engaged in the discharge of his duties as stenographer, he shall perform such clerical duties in connection with the surrogate's court as the surrogate directs. In counties wherein the surrogate is also county judge, the stenographer so appointed shall be the stenographer of the county court, and shall perform the duties pertaining to a stenographer of the county court without additional compensation, except that in Broome county such stenographer shall receive an additional salary, to be fixed by the county judge, not exceeding twelve hundred dollars per annum. In counties where, for any cause, a regular stenographer for his court has not been appointed, as provided by this section, the surrogate may, in individual proceedings requiring the services of a stenographer, appoint a stenographer who shall be paid a reasonable compensation certified by the surrogate in every case in which he takes notes of testimony, from the estate or matter in which such services are rendered. When the regular stenographer appointed under this or the last section is sick, absent, on his vacation, or unable to act for other good cause, the surrogate may designate a stenographer to act temporarily in his place, who shall be paid by the county a reasonable compensation certified by the surrogate. § 2. This act shall take effect immediately. CHAPTER 23 AN ACT to amend the tax law, in relation to information to be furnished the tax commission by clerks of boards of supervisors Became a law February 10, 1928, 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 sixty-one of chapter sixty-two of the laws of nineteen hundred and nine, entitled "An act in relation to taxa2 Inclusion of Genesee county new. tion, constituting chapter sixty of the consolidated laws," as last amended by chapter two hundred and eighty-six of the laws of nineteen hundred and twenty-six,' is hereby amended to read as follows: § 61. Statement of valuation and other facts to be forwarded to tax commission. The clerk of each board of supervisors, and in the city of New York the department of taxes and assessments, shall, on or before the first day of February,2 transmit to the tax commission in the form to be prescribed by it a certificate or return for the preceding calendar years showing: 1. The aggregate assessed and equalized valuation of the real estate in each tax district as corrected by such board. 2. The aggregate assessed valuation of the personal estate in each tax district as corrected by such board. 3. The amount of tax assessed on such corrected values for special district, highway, town, city, county and state purposes. 4. The tax rate in each tax district for all purposes except for special district taxes and school taxes in districts where the same is not included in the general tax. 5. The name and post-office address of each incorporated company both domestic and foreign in each tax district in the county, and, except in the city of New York, the assessed valuation of the real and personal property of such corporations. 6. The rates of equalization of all the cities and towns in the county, adopted by the board of supervisors in equalizing real estate assessments under section fifty of the tax law. 7. The amount of moneys distributed to each tax district in the county by the county treasurer from the proceeds of the franchise tax on business corporations, from the personal income tax and from the taxes imposed by articles nine-a, nine-b, and nine-c. For the purposes of this section it shall be the duty of the county treasurer of each county to file with the clerk of the board of supervisors not later than January fifteenth in each year a sworn statement of the moneys apportioned to each tax district in the county from the proceeds of such taxes in the preceding calendar year. "The time for transmitting such certificate or return may be extended by the tax commission for good cause shown by the clerk of the board of supervisors. The tax commission shall certify to the comptroller, on his request, such extracts or items, from the returns above mentioned, as he may desire. § 2. This act shall take effect immediately. 1 Previously amended by L. 1911, ch. 118; L. 1916, ch. 323; L. 1918, ch. 277; L. 1920, ch. 645. Further amended by L. 1928, ch. 845, post. 2 Words "first day of February” substituted for words “second Monday in December." & Words "for the preceding calendar year" new. 4 Formerly "December first." Words "in the preceding calendar year” new. Following paragraph new. 7 Words "before the thirty-first of December in each year" omitted. L. 1909, CHAPTER 24 AN ACT to amend the tax law, in relation to fees of collector of returned taxes in Wyoming county Became a law February 10, 1928, 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 eighty-one of chapter sixty-two of the laws of nineteen hundred and nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," as last amended by chapter three hundred and twenty-eight of the laws of nineteen hundred and twenty-six,' is hereby amended to read as follows: § 81. Fees of the collector. On all taxes paid within thirty. days from the date of notice that, he has received the roll, the collector shall be entitled to receive, if the aggregate amount shall not exceed two thousand dollars, two per centum, and otherwise one per centum, in addition thereto. On all taxes collected after the expiration of such period of thirty days, the collector shall be entitled to receive five per centum in addition thereto. The collector shall be entitled to receive from the county treasurer two per centum as fees for all taxes returned to the county treasurer as unpaid. In Suffolk, Delaware, Lewis, Wyoming and Herkimer counties no fees shall be paid by the county treasurer on returned taxes. § 2. This act shall take effect immediately. CHAPTER 25 AN ACT to authorize the board of supervisors of Herkimer county to increase the salary of the county clerk of said county Became a law February 10, 1928, 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. Notwithstanding the provisions of subdivision' five of section twelve of the county law, or the provisions of section one of chapter forty-seven of the laws of eighteen hundred and ninety-one, entitled "An act to make the office of county clerk of Herkimer county a salaried office, and regulating the management of said office," as amended by chapter six hundred and one of the 1 Previously amended by L. 1909, ch. 240; L. 1916, ch. 332; L. 1921, ch. 182; L. 1925, ch. 77. Section 81 is again amended by L. 1928, chs. 497, 660; the amendment here effected is incorporated in § 81 as amended by said chs. 497, 660. 2 Inclusion of Wyoming county new. |