445. 223. the personal estate of every incorporated company liable to taxa- ART. 2. tion on its capital, shall be assessed in the town or ward where 1 Barb., ch. the principal office or place for transacting the financial concerns 12 Barb., of the company shall be; or if such company have no principal office or place for transacting its financial concerns, then in the [390] town or ward where the operations of such company shall be carried on. In the case of toll bridges, the company owning such bridge shall be assessed in the town or ward in which the tolls are collected; and where the tolls of any bridge, turnpike or canal company are collected in several towns or wards, the company shall be assessed in the town or ward in which the treasurer or other officer authorized to pay the last preceding dividend resides. ARTICLE SECOND. Of the Manner in which Assessments are to be made, and the Duties of the SEC. 7. Assessors may divide their town or ward into districts. S. To ascertain number of taxable inhabitants, and amount of taxable property. 9. Form of assessment roll. 10. Manner in which persons are to be assessed as trustees, &c. 11, 12 & 13. Manner in which lands of non-residents are to be designated in assessment roll. 14. When necessary, assessors to have survey made of non-resident lands. 15. Property to be assessed at its true value. 16. Last section applies to all assessments under this chapter, unless otherwise directed. 17. Assessment rolls when to be completed, and where to be left; notices thereof to be put up. 18. What notice to specify, meeting to revise assessments. 19. Penalty for neglect to meet to revise. 20. Assessment roll may be inspected during the twenty days specified in notice. 21. Manner of reducing valuation; examination of person applying; duty of assessors. 22. Assessors may administer oaths to applicants for reduction. 23. Term "person," in certain sections of title two, construed to include corporations. 24. Section eighteen of title two amended. 25. Assessment rolls to be verified; form of oath. 26. When and to whom assessment rolls are to be delivered. 27. Assessors to follow instructions of comptroller. 28. Penalty of $50 upon assessor for neglect of duty. 29. If any assessor shall omit to perform his duties, other assessors to perform them. district. S7. The assessors chosen in each town or ward, may divide the Assessment same by mutual agreement, into convenient assessment districts, 1 Kern. not exceeding the number of assessors in such town or ward. 563; 1 Smith, 316. to be made. S8. Between the first days of May and July, in each year, they Inquiry to shall proceed to ascertain, by diligent inquiry, the names of all the 19 Barb., taxable inhabitants in their respective towns or wards, and also 22; 1 Kern. all the taxable property, real or personal, within the same. 563. roll. $9. They shall prepare an assessment roll, in which they shall Assessment set down in four separate columns, and according to the best infor- 3 Denio., mation in their power: 117; 5 Barb., 608; 7 do., 133. 1. In the first column, the names of all the taxable inhabitants, 19 Barb., 22; in the town or ward, as the case may be: 1 Kern., 563; 2. In the second column, the quantity of land to be taxed to Smith, 316. each person: 3. In the third column, the full value of such land, according to [391] the definition of the term land, as given in the first title of this chapter: 4. In the fourth column, the full value of all the taxable personal property owned by such person, after deducting the just debts owing by him.' S 10. Where a person is assessed as trustee, guardian, executor Trustee, 1 For the duties of assessors under "an act to equalize taxation," ch. 327, of Laws of 1846, and in relation to debts owing to non-residents; see, post, title iii., art. 4., and in relation to the militia, see, ante, p. 723, &c. guardian, &C., TITLE 2 or administrator, he shall be assessed as such with the addition to his name of his representative character, and such assessment shall be carried out in a separate line from his individual assessment; and he shall be assessed for the value of the real estate held by him, in such representative character, at the full value thereof, and for the personal property held by him in such representative character, deducting from such personal property the just debts due from him in such representative character. Lands of non-residents. Ib. Ib. [392] $ 11. The lands of non-residents shall be designated in the same assessment roll, but in a part there of separate from the other assessments, and in the manner prescribed in the two following sections. $12. If the land to be assessed, be a tract which is subdivided into lots, or be part of a tract which is so subdivided, the assessors shall proceed as follows: 1. They shall designate it by its name, if known by one, or if it be not distinguished by a name, or the name be unknown, they shall state by what other lands it is bounded; 2. If they can obtain correct information of the subdivisions they shall put down in their assessment rolls, and in a first column, all the unoccupied lots in their town or ward, owned by non-residents, by their numbers alone and without the names of their owners, beginning at the lowest number and proceeding in numerical order to the highest; 3. In a second column, and opposite to the number of each lot, they shall set down the quantity of land therein, liable to taxation; 4. In a third column, and opposite to the quantity, they shall set down the valuation of such quantity; 5. If such quantity be a full lot, it shall be designated by the number alone; if it be a part of a lot, the part must be designated by boundaries, or in some other way by which it may be known. $ 13. If the land so to be assessed be a tract which is not subdivided, or if its subdivisions cannot be ascertained by the assessors, they shall proceed as follows: 1. They shall enter in their roll the name or boundaries thereof, as above directed, and certify in the roll that such tract is not subdivided, or that they cannot obtain correct information of the subdivisions, as the case may be: 2. They shall set down in the proper column, the quantity and valuation, as above directed: 3. If the quantity to be assessed be the whole tract, such a description by its name or boundaries will be sufficient; but if a part only is liable to taxation, that part, or the part not liable, must be particularly described; 4. If any part of such tract be settled and occupied by a resident of the town or ward, the assessors shall except such part from their assessment of the whole tract, and shall assess it as other occupied lands are assessed; and if they cannot otherwise designate such parts, they shall notify the supervisor of the town, who shall cause a survey and two manuscript maps to be made, for the purpose of ascertaining the situation and quantity of every such occupied part; 5. One of those maps shall be delivered by the supervisor to the ART. 2. county treasurer to be by him transmitted to the comptroller, and the other shall be delivered in like manner to the assessors: 6. The assessors shall then complete the assessment of the tract, and shall deposit the map in the town clerk's office, for the information of future assessors. And the expense of making such survey and maps shall be immediately repaid to the supervisor out of the county treasury; and it shall be added by the board of supervisors to the tax on the tract, distinguishing it from the ordinary tax. non-resi. 223. [393] S 14. Whenever it shall be deemed necessary by the assessors Survey of of any town, to have an actual survey made to ascertain the dent lands. quantity of any lot or tract of non-resident lands which is divided 12 Barb., by the town line, they shall notify the supervisor, who shall cause the necessary surveys to be made at the expense of the town. $ 15. [Sec. 17.] "All real and personal estate liable to tax- Property, ation, shall be estimated and assessed by the assessors at its full 18 Barb., and true value, as they would appraise the same in payment of 244. a just debt due from a solvent debtor." [As amended 1851, ch. 176, § 3.] how valued. 16 tion. S16. [Sec. 18.] The preceding section shall be followed in all Qualifica assessments made under this chapter, except where the assessors shall be specially required by law to observe a different rule. rolls. 517; 1 S 17. [Sec. 19.] "The assessors shall complete the assessment 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. 3 Seld., 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." [As amended 1857, ch. 536, § 2, and 1858, ch. 110.] Smith, 316. notice of completion 18. [Sec. 20.] Such notices shall set forth that the assessors Assessors' have completed their assessment roll, and that a copy thereof is left with one of their number at a place to be specified therein, of roll. where the same may be seen and examined by any person interested, until the third Tuesday of August; and that on that day the assessors will meet at a time and place also to be specified in such notice, to review their assessments. On the application of any person conceiving himself aggrieved, it shall be the duty of the said assessors on such day to meet at the time and place specified, and hear and examine all complaints in relation to such assessments that may be brought before them; and they are hereby empowered, and it shall be their duty, to adjourn from time to time, as may be necessary, to hear and determine such complaints; but in the several cities of this state, the notices required by this section may conform to the requirements of the respective laws regulating the time, place and manner for revising the assessments in said cities, in all cases where a different time, place and manner is prescribed by said laws from that mentioned in this act. [As amended 1851, ch. 176, § 4.] neglect. * 19. If the assessors shall willfully neglect to hold the meet. Penalty for ing specified in the last preceding section, each assessor so neglecting shall be liable to a penalty of twenty dollars, to be sued for and recovered before any court having jurisdiction thereof, by the TITLE 2. supervisor of the town, for the use of the Term "per strued to poor of the same town; and in case of such neglect to meet for review, any person aggrieved by the assessment of the assessors may appeal to the board of supervisors, at their next meeting, who shall have power to review and correct such assessment. [1851, ch. 176, § 5.] $20. [Sec. 21.] The assessor with whom such assessment roll is left, shall submit the same, during the twenty days specified in such notice, to the inspection of all persons who shall apply for that purpose. *S21. 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 disagrement 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 before mentioned written examination, together with the indorsement of disagreement aforesaid, duly signed. [1851, ch. 176, § 6, as amended, 1857, ch. 536, § 5.] $ 22. The assessors of the several towns and wards of this state, shall have power to administer oaths to any person applying to them under the provisions of the sixth section of this act. [Šame ch., 7.] * 23. Where the term "person" or "persons" is used in secson" con- tions eighteen and twenty of said title two, and in sections five, six include and seven of chapter one hundred and seventy-six of the laws of corporation. eighteen hundred and fifty-one, such term shall be construed to include corporations as well as individuals. [1857, ch. 536, § 3.] *Probable omission: so in original. S24. Section eighteen of said title is amended by adding after ART. 2. the words "hear and determine," the words "in accordance with Amend the rule prescribed by section fifteen of said title two." [1857, tion 18 of ch. 536, § 4.1 ment of sec title 2. roll to be sworn to. S25. When the assessors, or a majority of them, shall have Assessment completed their roll, they shall severally appear before one of the justices of the town or city in which they shall reside, and shall severally make and subscribe before such justice, an oath, in the following form: We, the undersigned, do severally depose and swear that we have set down, in the foregoing assessment roll, all the real estate situated in the (town or ward, as the case may be,) according to our best information; and that, with the exception of those cases in which the value of the said real estate has been changed by reason of proof produced before us, we have estimated the value of the said real estate at the sums which a majority of the assessors have decided to be the full and true value thereof, and at which they would appraise the same in payment of a just debt due from a solvent debtor, and also that the said assessment roll contains a true statement of the aggregate amount of the taxable per- 16 Barb., sonal estate of each and every person named in such roll, over and above the amount of debts due from such persons respectively, and excluding such stocks as are otherwise taxable, and such other property as is exempt by law from taxation, at the full and true. value thereof, according to our best judgment and belief. Which oath shall be written on said roll, signed by the assessors, and certified by the justice, and shall be in place of the official certificate now required by law; and every assessor who shall willfully swear false in taking and subscribing said oath, shall be deemed guilty of, and liable to the penalties, of willful and corrupt perjury. [1851, ch. 176, § 8.] 651. Roll to be S 26. [Sec. 27.] The roll thus certified, shall, on or before the [394] first day of September in every year, be delivered by the assessors delivered. of each ward, in the city of New York, to the clerk of the city, 1 Smith, and by the assessors of every other town or ward, to the supervisor thereof, who shall deliver the same to the board of supervisors at their next meeting. 316. assessors. S27. [Sec. 28.] The assessors in the execution of their duties, Duty of shall use the forms, and pursue the instructions, which shall from time to time be transmited to them by the comptroller. $28. [Sec. 29.] If any assessor shall willfully refuse or neglect Ib. to perform any of the duties required of him, by this chapter, he Cowen., shall forfeit to the people of this state, the sum of fifty dollars. 480.. $29. [Sec. 30.] If any assessor shall neglect, or from any cause Ib. omit to perform his duties, the other assessors, or either of them, of the town or ward, shall perform such duties, and shall certify to the supervisors with their assessment roll, the name of such delinquent assessor, stating therein the cause of such omission. |