827-29

f

g

h

i

j

N. Y. STATE LIBRARY INDEX OF

LEGISLATION 1905

Mo. Amdg. R.S.'99 $9203-4: term of county revenue collector 4
[2] yrs. 38

Mo. Amdg. R.S.'99 $5587: auditor to deliver
licenses to the city collector on May 5 [1]. 1§

Neb. Increasing powers of county treasurer for
sonal taxes in case of deceased tax debtor. I§

'05 p.272, 13 Mr
assmt. books &

'05 p.72, 6 Ap
collection of per-
'05 ch.119, 3 Ap

N. J. Rep. '03 ch.143 which allowed council in city of 12,000-
25,000 to provide for election of tax collector for term of 3 yrs. 18

'05 ch.225, 5 My

N. C. Relieving sheriffs from personal liability
ment of tax laws hereafter declared unconst. 18

through enforce-
'05 ch.180, 14 F

k N. C. Where taxpayer removes before payment of tax, sheriff or
collector to ascertain new residence & forward certificate to local
officer for collection.
’o5 ch.355, 2 Mr
Or. Amdg. Ann. C. & S. §3103: sheriff to record name & address
of taxpayer on stub of receipt book. I§
'05 ch.53, 10 F

m

n

68

Pa. Collector personally liable through expiration of authority
before collection of taxes in full during or prior to 1905 to have 1 yr to
collect surplus; provisos. 18

'05 ch.74, 1 Ap

p S. D. Amdg. P.C. §1265 rel. to collection of city taxes.

q

r

2$
’5 ch.49, 6 Mr

Tenn. County courts may supply tax books when lost or des-
troyed and provide for collection of state & county revenue. 108
'05 ch.424, 14 Ap

Tenn. Collection of taxes in fractional parts of new counties taken
from old counties where indebtedness to railroad existed prior to sep-
aration. 68
'05 ch.411, 15 Ap

S Vt. Cities & incorporated villages may provide for rebate for
prompt payment of taxes. I$
'04 ch. 28, N

u

t Vt. Amdg. S. $3071: record of tax abatements to be kept in town
clerk's office. IS
'04 ch.78, 9 D

V

828

Wash. Amdg.'97 ch.71 $64 rel. to extension of tax on rolls. IS
'05 ch.128, 9 Mr
Wash. Amdg. '93 ch.72 $6 as to extension of tax for 3d or 4th
class city on rolls of county auditor. 1§
’o5 ch.145, 9 Mr

Refund

a Cal. Amdg.P.C. §3804 rel. to refund of tax illegally or erroneously
collected; claim must be made within 3 yrs [6 mos. or for double pay-
ment 2 yrs]. 2$

b

C

289

’o5 ch.43, 3 Mr

Cal. Amdg. P.C. §3669 as to recovery of tax wrongfully collected;
limitation of action. I§
’o5 ch.613, 22 Mr
Mon. Amdg. P.C. $4024 rel. to protest of tax & action to recover.
Adds $4024a. 38
’o5 ch.ro8, I3 Mr

Delinquent taxes. Tax sales. Redemption

a Cal. Amdg.P.C. §3897-98 rel. to sale of property sold to state for
taxes: valuation by bd of county supervisors; notice; distribution of
proceeds. 2$

’o5 ch.36, . Mr

FINANCE

829

b Cal. Amdg. P.C. $3466 rel. to action to enforce delinquent tax lien in reclamation district. I§

C

d

e

f

g

h

’o5 ch.66, 6 Mr

Cal. Amdg.P.C. $3821 rel. to seizure & sale of personalty for tax which is not lien on realty. 18

’o5 ch.372, 20 Mr

Cal. Amdg.P.C. $3817 rel. to penalties added to cost for redemption of property sold for tax. IS

’o5 ch.39o, 2o Mr

Cal. Notice to mortgagee or trustee of property sold for taxes. Adds P. C. $3769a. 1§

’o5 ch.4o9, 20 Mr

Col. Misc. amdts. to '02 ch. 3 rel. to collection of taxes; notice of sale; form of tax deed. 8§

'05 ch.131, 5 Ap

Ct. Amdg. G.S.'02 $2395: action to collect poll or military tax by imprisonment may be begun within 3 yrs. 28

'05 ch.34, 2 My

Id. State Bd of Land Com'rs to pay taxes & assmts. on all lands on which state has made loan or has acquired title by foreclosure proceedings. 28 '05 p.377, 7 Mr

i Id. Amdg. '01 p.233 $123: county or municipality to reimburse holder of tax certificate void by reason of irregularity of taxing officers. 28

j

k

m

n

P

q

'05 p.390, 11 Mr Ind. Foreclosure of tax lien on town or city lot on which no bid' has been made at 3 successive tax sales. 48 'o5 ch.133, 6 Mr

Kan. Amdg. '76 ch.34 $137 as to advertising unredeemed land omitted in previous list. Rep. '81 ch.114 $1-3 in so far as they are inconsistent. 28 ’o5 ch.400, 7 Mr

Kan. Amdg. G. S.'or $4895: judgment for state or municipality unexecuted for 5 yrs to cease to be lien on debtor's realty. 28

'o5 ch.33o, 9 Mr

Me. Amdg. R.S.'03 ch.9 $76: abatement of uncollectable poll or personal property tax.

'05 ch. 26, 28 F

IS Me. Amdg. R.S. '03 ch. 10: 20 days default in payment by purchaser at tax sale vests title in city or town. 18

'05 ch.27, 28 F

Me. Amdg. R.S.'03 ch.10 $73: sales of real estate for taxes 2d Mon. in July [1st Mon. in Dec.]. 2§ ’o5 ch.178, 24 Mr

r Mass. Amdg. R.L. ch.13 $43: land sold at tax sale to be subject to & have benefit of all existing easements & restrictions.

S

u

V

VI

V2

’o5 ch.193, 17 Mr

Mass. Amdg. R.L. ch.13 $58, 61, 75: land sold for taxes redeemable by payment with 8% [10%] interest; Supreme Judicial Court has jurisdiction 6 [5] yrs from sale. 38 '05 ch.325, 21 Ap

Mich. Amdg. '93 ch.206 $140, 142 rel. to sale of land for taxes. Adds $142a. 38 '05 ch.142, 25 My

Mich. Amdg. '93 ch.206 $58: county treasurer not to receive delinquent taxes paid in contemplation of getting back land sold to state for taxes. I$ '05 ch.213, 13 Je

Mich. Amdg. '97 ch.229 $141 rel. to redemption of land sold for taxes. 18 '05 ch.226, 16 Je Mich. Notice of sale of land to delinquent taxpayer. Adds '93 ch.206 $61a. '05 ch.234. 16 Je Minn. "An act to enforce payment of taxes which became delinquent in & prior to 1879.” '81 ch.135, 7 Mr. Unconst. in so far as it authorizes enforcement of taxes barred by statute of limitations. Folsom v. Whitney 104 N.W 140 (1905).

N. Y. STATE LIBRARY INDEX OF LEGISLATION 1905

Minn. Regulating rank & priority of liens for gen. taxes & special
assmts. in city of 50,000. 28
'05 ch.200, 15 Ap
Minn. Property sold by city of 50,000 for unpaid special assmt.
redeemable on payment of tax with 8% interest. 28

'05 ch.205, 17 Ap

Minn. Amdg. '02 ch.2 $55 as to redemption of property sold for
delinquent taxes. 28

'05 ch.211, 17 Ap

of special assmt.

Minn. City of 50,000 holding land through lien
may sell after redemption period has expired. 28 '05 ch.269, 18 Ap
Minn. Time for redemption from tax sale not to expire till notice
is given as required by '02 ch.2 §47. 18
'05 ch.270, 18 Ap

Minn. Notice of expiration of redemption time not to issue within
6 yrs of tax sale; certificate may be recorded after 7 yrs. I§

'05 ch. 271, 18 Ap

Mo. Amdg. R.S.'99 $5604: delinquent taxes to bear interest at
12% [24% ] 18
'05 p.74, 6 Ap

'05 p.75, 6 Ap

’o5 ch.79, 3 Mr

Mo. Amdg. R.S.'99 $5643 rel. to tax suit.
Mon. Amdg. P.C. §3895 rel. to notice to owner of application
for deed by purchaser at tax sale.

28

Neb. "An act to provide for sale of lots & lands for taxes & assmts.
delinquent for 5 yrs . . . '03 ch.76, 11 Ap. Unconst. authorizes
private sale for any sum bid & allows commutation of taxes in
violation of Const. art.9 §4. City of Beatrice v. Wright 101 N.W.
1039 (1904).

Neb. Amdg. '03 ch.73 §233 so as to give counties, cities & villages
right to foreclose tax sale certificates immediately after the purchase
thereof, & to prescribe rates of interest on taxes due thereon. 2§

’o3 ch.r16, 28 Mr

Neb. Amdg. '03 ch.73 $212 rel. to tax lands: redemption at any
time before delivery of tax deed by county treasurer [within 2 yrs
after date of sale]; 15% interest charge from date of purchase to date
of redemption. 28
'05 ch.114, 4 Ap

2§

Neb. Amdg. '03 ch.73 §214 rel. to conditions precedent to secur-
ing title to tax lands.
'05 ch.115, 4 Ap
Neb. Amdg. Ann.S.'03 §10656 rel. to payment of costs in state
tax suit. 28

'05 ch.118, 4 Ap
property sold for
'05 ch.251, 2 Je
Supplements

N. J. Amdg. '86 ch.112 §6 rel. to redemption of
taxes by lienor or owner of estate or interest. 28
N. J. Property may be sold for taxes 2 yrs overdue.
'86 ch.112. 28

N. M.

receiver.

'05 ch.255, 2 Je

Enforcement of delinquent taxes on property in hands of

38

N. M. Tax sale; fees. 28

’o5 ch.64, 14 Mr
’o5 ch.134, 16 Mr

N. Y. Expense of notice to redeem to be apportioned between par-
cels sold at delinquent tax sale & paid by purchaser. Adds §159 to
tax law '96 ch.908. 18

'05 ch.278, 22 Ap

N. Y. Court may dismiss suit for personal tax on terms which
appear just. Adds §259a to tax law '96 ch.908.

'05 ch.348, 26 Ap

FINANCE

829

X3

X4

X5

x6

X7

x8

N. Y. Amdg. tax law '96 ch.908 §151 as to contents of notice of delinquent tax sale. I§ '05 ch.445, 16 My N. Y. Amdg. tax law '96 ch.908 §50 rel. to levying of taxes on & resale of real property which has been once sold for taxes. Adds $152a. 28 '05 ch.447, 16 My

28

N. C. Amdg. 'o1 ch.558 §15: notice of sale for delinquent taxes to be served on mortgagee. ’o5 ch.431, 4 Mr N. D. Amdg. R.C. '99 $1243-44 rel. to payment of delinquent personal property taxes; collection; disposal of uncollected taxes. 38 '05 ch.145, 27 F N. D. Msdr. to remove personal property from state or dispose of same to avoid payment of taxes. 18 ’o5 ch.144, 9 Mr Amdg. R.C. '99 $1267 rel. to redemption of land sold for payment of subsequent taxes & rate of interest thereon. 28 '05 ch.158, 9 Mr

N. D. taxes:

N. D. County auditor to keep record of tax deeds; certified copy of record to be prima facie evidence. 38 ’o5 ch.157, I3 Mr

Or.

Or. Amdg. Ann.C.& S. §3133 rel. to sale by county of land bid in at tax sale. '05 ch.145, 21 F Suit for delinquent tax barred in 6 yrs. 2§ '05 ch.219, 22 F Amdg. C.C. $430 as to settlement of delinquent tax returns. '05 ch.438, 22 F

S. C. 18

S. D. County may pay agent percentage to collect personal property tax delinquent over a yr. 18 '05 ch.45, 28 F Amdg. P.C. $2185 rel. to collection of delinquent personal 28 ’o5 ch.5r, 8 Mr

x9

y

ул

y2

y3

y4

S. D. taxes.

S. D. Amdg. P.C. §2194-95 rel. to notice & time of tax sales. 38

Redemption of land sold for taxes. 18
Collection of delinquent taxes. 28
Assmt. & collection of omitted, invalidated

’o5 ch.53, 8 Mr
'05 ch.86, 13 Ap
'05 ch. 129, 17 Ap
& delinquent taxes.

'05 ch.130, 17 Ap
'05 ch.132, 17 Ap

Tex. Redemption of land sold for taxes. 28 U. Amdg. R.S. '98 §2655 rel. to disposition of estate held by county under tax deed. 18 ’o5 ch.76, 9 Mr

Vt. Amdg. S. 82971: delinquent taxpayers ineligible to vote at city, town or village meeting; tax collector to supply list of legal voters. 18 '04 ch.74, 8 D Wash. Amdg. '03 ch.143 §21 rel. to collection of delinquent tax for river improvement district. ’o5 ch.ro4, 9 Mr Wash. Delinquent tax to be carried forward on tax book; owner may pay current before delinquent tax but latter to be indorsed on receipt. 28 ’o5 ch.136, 9 Mr

18

Wis. Amdg. S. '98 §1132 as to payment of printer for advertising sale of land for taxes. 28 ’o5 ch.35, 27 Mr

Wis. Amdg. S.'98 81133 as to compensation of printer for notice of tax sales. 18 '05 ch.413, 17 Je Wis. Amdg. S.'98 §1174 as to compensation of printer for publishing notice of expiration of redemption of tax lands. 18

'05 ch.513, 20 Je

830-35

N. Y. STATE LIBRARY INDEX OF LEGISLATION 1905

830

a

b

831

Income tax

S. C. Rep. Crim.C. $489 which forbade county auditor to dis-
close return for income tax assmt. I§
'05 ch.426, 18 F
Wis. Referring to Leg. of 1907 amdt. to Const. 1848 art.8 §1: Leg.
may provide for graduated income tax.
'03 p.776; '05 p.992

Poll taxes

a

See also 132, Suffrage; 816, Exemption from taxation; 2714, Roads

Me. Amdg. R.S.'03 ch.10 $65: no execution against body of judg-
ment debtor for poll tax.

'05 ch.21, 22 F

b N. M. Amdg. C.L.'97 $1549-50 rel. to poll tax. Rep. C.L. '97
$1551. 38

с

d

833

N. Y.
tax. IS

R. I.

’o5 ch.61, 14 Mr
Amdg. village law '97 ch.414 $103 rel. to collection of poll
'05 ch.498, 17 My

Amdg. G. L. ch.47 rel. to demand made by collector or as-
sistant for poll tax unpaid for 30 days. 18
'05 ch.1224, 10 Ap
Business taxes. Revenue, license or privilege

taxes

See also 842, Incorporation taxes; 907, Liquor licenses; 1532, Regulation and licens-
ing of trades and occupations

Fla. Physicians & surgeons exempted from payment of license
28
'05 ch.110
Kan. Amdg. G.S.'01 $1127 rel. to license taxes in 3d class city.
’o5 ch.124, 7 Mr
Mo. Amdg. R.S.'99 §6272: city with special charter & less than
10,000 may license & tax express co. or agent. I§ '05 p.82, 6 Ap
Mo. Amdg. R.S.'99 $5978: city of 4th class may license & tax
express co. or agent.
'05 p.77, 8 Ap
Mon. Amdg. P.C. §4050: license fees apportioned 50% [75%] to
county, 45% [25% ] to state.

’o5 ch.67, 2 Mr
estate brokers

Pa. Amdg. '50 ch.442 $7: merchandise & real
whether persons, firms or corp. to pay 3% tax on receipts. 18

'05 ch.117, 14 Ap

S. C. Amdg. C.C. §714: State Treasurer to issue duplicate [trip-
licate] receipts for phosphate tax. IS

Tex. Tax on gross receipts of certain businesses. 17§

'05 ch.148, 17 Ap

Rev.C. ch.32 regulating business licenses. 141§

'05 ch.36, 24 F

Tax on deeds and contracts. Fees
N. Y. Stock transfer tax of 2c on $100; stamps; penalties.
art. 15 to tax law '96 ch.908. 10§

Adds

'05 ch.241, 19 Ap

'05 ch.242, 19 Ap

N. Y. Amdg. Pen.C. $517: forgery in 3d degree to counterfeit or
alter state tax or revenue stamp. I$