Chap. 470. AN ACT to prevent frauds in the sale of tickets to passengers upon railroads, steamboats and steamships. Passed April 15, 1857. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. No person other than the agents or employes of railroad, steamboat or steamship companies of this state, duly appointed by them for that purpose, by a proper authority in writing, shall offer for sale, or sell within this state, any ticket or tickets or any printed or written instrument issued by or purporting to have been issued by any railroad, steamboat or steamship company in this state or elsewhere, for the transportation of any passenger or passengers, upon any such railroad, steamboat or steamship, or any instrument wholly or partly printed or written, delivered for the purpose or upon the pretense of the procurement to such passenger or passengers, of any such ticket or tickets, or in any other manner charge, take or receive any money as a consideration or price for such passage or for the procurement of such passage ticket or tickets; and no ticket or tickets or other evidence as aforesaid, shall be sold or offered for sale by the said agents or employes, except at the offices designated for that purpose by the said companies respectively, and at prices not exceeding their regular established rates. § 2. Whenever any person or persons shall be complained of and arrested for violating any of the provisions of the first section of this act, it shall be the duty of the magistrate, before whom such complaint is made, to take and reduce to writing, in the presence of the person or persons complained of, the evidence of any witness which may be offered, either on behalf of the prosecution or the party accused, and the depositions so taken shall be respectively subscribed by the witnesses making the same, and certified by the magistrate; and when so taken and certified, the said depositions shall be filed in the office of the clerk of the county in which the same shall be taken. Upon the trial of any person or persons charged with any offense under the provisions of this act, the testimony taken as aforesaid may be read by either party, with the like effect as if the said witness or witnesses were sworn in open court upon said trial, provided it shall appear therein that the witness or witnesses were, at the time of taking the same, residents of another state, territory or province, or are emigrat ing from a foreign country, or are residents of this state, and on their way to some other state, territory or province. §3. Any person violating the provisions of this act shall, upon conviction, be deemed guilty of a misdemeanor, and be punished by a fine of not less than one hundred dollars, or by imprisonment of not less than three months, or by both such fine and imprisonment. § 4. This act shall take effect immediately. Chap. 536. AN ACT to amend chapter thirteen, part first, of the Revised Statutes, entitled "Of the assessment and collection of taxes," and chapter 176, Laws of 1851. Passed April 15, 1857; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section six of title two of chapter thirteen of the first part of the Revised Statutes shall not be construed to apply to railroad corporations, except so far as that their real estate shall be assessed in the town or ward in which the same shall lie, in the same manner as the real estate of individuals; and whenever the financial condition of such corporation shall subject them to be assessed on personal estate, the assessment shall be made and declared by the assessors of the town or ward in which their principal office is situate; but the taxes accruing from such personal estate shall be divided and paid by the railroad corporations to the collectors of the several towns or wards through which their road shall pass, in proportion, as near as may be, to the length of the track of the road in such town or ward, as compared with the whole length thereof. § 2. Section seventeen of said title shall read as follows: § 17. The assessors shall complete the assessment rolls on or before the first day of August, in every year, and shall make out one fair copy thereof, to be left with one of their number. They shall forthwith cause notices thereof to be left with one of their number; they shall forthwith cause notices thereof to be put up at three or more public places in their town or ward; and in case the assessment roll shall include property belonging to a railroad corporation, they shall at the same time cause a like notice to be mailed to the treasurer thereof, or delivered to the railroad agent at the nearest station. § 3. Where the term "person" or "persons" is used in sections eighteen and twenty of said title two, and in sections five, six and seven of chapter one hundred and seventy-six of the laws of eighteen hundred and fifty-one, such term shall be construed to include corporations as well as individuals. § 4. Section eighteen of said title is amended by adding after the words "hear and determine" the words "in accordance with the rule prescribed by section fifteen of said title two." § 5. Section six of chapter one hundred and seventy-six, Laws of eighteen hundred and fifty-one, is hereby amended so as to read as follows: * § 6. Whenever any person, on his own behalf or on behalf of those whom he may represent, shall apply to the assessors of any town or ward to reduce the value of his real and personal estate, as set down in the assessment roll, it shall be the duty of such assessors to examine such person under oath touching the value of his or their said real or personal estate; and after such examination, and such other supplementary evidence, under oath, as shall be presented by the party or person aggrieved, they shall fix the value thereof, at such sum as they may deem just, under the rule prescribed by section of this title; but if such person shall refuse to answer any question as to the value of his real or personal estate, or the amount thereof, or present sufficient supplementary evidence, under oath, to justify a reduction, the said assessors shall not reduce the value of such real or personal estate. The examination so taken shall be written, and shall be subscribed by the person examined, and shall be filed in the office of the town clerk of the town or city in which such assessment shall be made; and any person who shall willfully swear false on such examination before the assessors, shall be deemed guilty of willful and corrupt perjury. It shall also be the duty of the assessors, whenever the valuation fixed to them, after such examination, shall exceed that sworn to by the aggrieved party or person, to indorse on the written examination, the words "disagreed to by the undersigned assessors, under the rule prescribed for making assessments, by section fifteen, article two, title two, chapter thirteen, part one of the Revised Statutes, and in view of the obligations imposed by the deposition and oath, subscribed and made on the completion of the assessment roll, to which this disagreement refers." It shall be the duty of the assessors on the same occasion, to furnish the aggrieved party or person a duplicate copy of the Probable omission; so in original. So in original. before mentioned written examination, together with the indorsement of disagreement aforesaid, duly signed. § 6. The provisions of the twenty-three sections of title four, chapter thirteen of the first part of the Revised Statutes, shall not apply to railroad corporations. The said title is hereby amended by adding thereto the following sections: § 24. It shall be the duty of every railroad corporation of this state to deliver, on or before the first day of May, in each year, to the assessors of each town or ward into which any part of their road shall run, or in which they own or are in possession of real estate, a classified list of all real estate owned or in possession of said company in said town or ward, specifying: 1. The whole number of acres of land owned, possessed or appropriated for their use, with a valuation affixed to the same, deducting that which passes along or across highways, and such other portions if any, as are already devoted to public uses and purposes. 2. The whole length of their superstructure, its cost as at present constructed, and present estimated value, naming the percentage of depreciation, if any, and construing "superstructure" to mean the ties, chairs, rails, spikes, frogs and switches, whether such superstruc ture be laid on land or on artificial foundation. 3. The buildings belonging to the company or in their possession, describing them by location, with the estimated value, naming the percentage of depreciation, if any. $25. In fixing the valuation of the property of any railroad corporation, the assessors shall regard the list named in the preceding sec tion and its subdivisions, when such list shall be received as prima facie evidence of the value thereof; but such assessors shall, if they deem needful for the purpose of testing or altering the valuation thus rendered, avail themselves of other additional evidence, under oath, in reference to the completeness of the list, and the affixed valuation of the taxable property of such corporation; but in no case shall it be reduced below the sum stated in the list. 26. In case any railroad company shall not, within thirty days after the first day of May in each year, furnish the list required by section twenty-four of this title, and its subdivisions, they shall be liable to a penalty of two hundred and fifty dollars, to be sued for and recovered before any court having jurisdiction thereof, by the assessors of the city, town or village where such neglect has occurred, for the* of the poor of the same town. • Probable omission; so in the original. § 27. Sections six, seven, eight and nine, title three of said chapter thirteen, shall apply to railroad corporations, and it shall be the duty of collectors to require the "call" mentioned in section six, to be made either on the treasurer of such corporation, or the agent of the nearest station; and in addition to posting up advertisements in three public places, as mentioned in section eight, the collector shall serve a like written notice, as to time and place, on the treasurer or agent as aforesaid. § 28. All provisions of law, in regard to taxing railroad corporations, inconsistent with this act are hereby repealed. § 7. This act shall take effect immediately. Chap. 633. AN ACT to repeal the act entitled "An act to establish a board of railroad commissioners, and define their powers and duties," passed April fourteenth, eighteen hundred and fifty-five, and to authorize the appointment of a deputy by the state engineer and surveyor. PASSED April 16, 1857; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. The act entitled "An act to establish a board of railroad commissioners and to define their powers and duties," passed April fourteenth, eighteen hundred and fifty-five, is hereby repealed. Nothing contained in this bill shall exempt the various railroad corporations from the liabilities and expenses heretofore incurred in the execution of the duties pertaining to the office of railroad commissioners, but the comptroller shall levy and collect the sum in the manner prescribed by statute for the payment of such expenses. § 2. It shall be the duty of the railroad commissioner, appointed by the governor and senate under the provisions of the act aforesaid, to prepare for publication the annual report required by said act, for the fiscal year ending September thirtieth, eighteen hundred and fifty-six, and to superintend the printing of the same. When the said report shall be printed it shall be the duty of said commissioner to transfer to the office of the state engineer and surveyor all the property, maps and papers now belonging to or on file in the office of the board of railroad commissioners. The said commissioner shall receive for his services in preparing and superintending the |