IN SENATE,

January 17, 1833,

OPINION

Of the committee on the judiciary, on the petition of the Black River Cotton and Woollen Manufacturing Company.

The committee on the judiciary, to which was referred the petition of the Black River Cotton and Woollen Manufacturing Company,

REPORTS:

That it appears from the petition and documents accompanying the same, that this company, for several years, has not been in the receipt of any profits or income; and in consequence thereof, has been exempt from taxation, and has not been assessed until an assessment at the last meeting of the board of supervisors.

It appears that the company carries on its operations in the town of Watertown; and that the assessors of said town, in making out the last assessment roll, returned the valuation of said company at the nominal amount of its stock, $35,700: That this was estimated as follows: Real estate, $6,000; personal estate, $29,700; total, $35,700.

It appears that the preliminary statement and affidavit required by law was furnished and delivered to one of the assessors in June last, but the company neglected to file an affidavit with the clerk of the board of supervisors at their annual meeting. In consequence of which omission, they have been subjected to the assessment of which they complain.

From a certificate of one of the assessors, it appears that they were not particular in ascertaining the actual value of the corpoSenate, No. 21.]

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rate property, inasmuch as they supposed it would be struck from the assessment roll, and no tax assessed on the company; and this assessor certifies, that had he supposed a tax would have been assessed on said company, he should have returned the whole value of the property of the company, real and personal, at five thousand dollars.

From the petition, (which is also verified by the certificate of the clerk of the board of supervisors,) it appears that the board supposed the assessment of the company would be struck from the assessment roll, as it had been in preceding years, on filing the affidavit for that purpose by the proper officer of the company: That under this impression, the whole amount required to be levied from the town of Watertown, together with a surplus of $18,55, was assessed, without reference to the valuation of the property of said company; and on the officers thereof omitting to file with the clerk of the board of supervisors the oath required by law to exempt from taxation, a surplus tax of $218.49 was finally assessed on said company, which, the committee are informed, has or will shortly be paid.

By the ninth section of the law in regard to assessments on incorporated companies, at page 416 of the first volume of the Revised Statutes, it is enacted, that any incorporated company may be stricken from the assessment roll, and wholly exempted from taxation, on filing with the clerk of the board of supervisors a satisfactory affidavit that such company is not in the receipt of any profits or income.

The omission to file such affidavit is, in the opinion of the committee, satisfactorily accounted for; and they have unanimously come to the conclusion that the petitioners should be relieved not only from the payment of the tax on all except $5,000, the actual value of the property, but from the payment of any tax whatever.

The committee find a precedent for the principle of the act which they propose to introduce, in a law passed March 7th, 1831, page 59 of Session Laws of that year, entitled "An act to correct an error in the assessment list of the first ward of the city of Albany."

They have therefore prepared a bill for the relief of the petitioners, which they beg leave to introduce.

LEVI BEARDSLEY,

Chairman

IN SENATE,

January 17, 1833.

REPORT

Of the committee on canals, on the petition of Warren W. Case.

Mr. Armstrong, from the committee on canals, to whom was referred the petition of Warren W. Case,

REPORTED:

The petioner represents that he was the owner of a scow-boat, navigating the Erie canal, called the John Dodge, of Geddes: that on the 18th of June, 1831, said boat took on board at Rochester a cargo of flour, lard and bran; and that, by order of the collector, the boat was taken into the weigh-lock at that place, where it was so broken and injured as to render it worthless, besides doing great damage to the cargo on board, for which the owners claim damages from him.

The representations of the petitioner are corroborated by the affidavit of Robert O'Niel, who testifies that he was master of the boat; that he remonstrated against going into the weigh-lock, at the same time expressing his fears that the boat would be injured thereby. The weigh-master also certifies as to the damages done to the boat and cargo, and expresses his belief that the injury accrued from the weakness of the carriage attached to the scale on which the boat rested; and that no blame should attach to the hands who had charge of the boat, they having been ordered by the collector and himself to put the boat into the lock, which they did in a prudent and careful manner.

The committee are not aware that any general rule has been adopted relative to the payment of damages accruing to the owners [Senate No. 22.]

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of boats navigating the canals, from the insufficiency of the public works; nor are they now prepared to say how far the State should be held responsible for such damages when the owners of boats voluntarily use them, or when, from the nature of the cargo, it should become strictly mecessary to enter a weigh-lock, in order to ascertain the amount of tolls chargeable upon such cargo. But from the statement of the petitioner in this case, it would appear that the tolls might have been calculated as well from the bill of lading as from actual weight; and that he was unnecessarily compelled to enter the lock when the damages accrued.

The committee have, therefore, come to the conclusion that the case of the petitioner is one entitled to the favorable consideration of the Senate; and have drawn a bill for his relief, which they now ask leave to present.