Criminal cases. Sec. 1, ch. 176, Laws of 1879, Writ of error in behalf of people may issue except in case of acquittal CHAP. 538. AN ACT to amend chapter one hundred and seventy-six of the laws of eighteen hundred and seventy-nine, entitled "An act to amend chapter eighty-two of the laws of eigh teen hundred and fifty-two, entitled 'An act in relation to writs of error in behalf of the people in criminal cases.'" PASSED May 31, 1880; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Section one of chapter one hundred and seventy-six of the laws of eighteen hundred and seventy-nine, entitled "An act to amended. amend chapter eighty-two of the laws of eighteen hundred and fiftytwo, entitled An act in relation to writs of error in behalf of the people in criminal cases,'" is hereby amended so as to read as follows: § 1. Writs of error to review any judgment rendered in favor of any defendant upon any indictment for any criminal offense, except when such defendant shall have been acquitted by a jury, and to review any decision or order quashing any indictment, may be brought in the behalf of the people of this State by the district attorney of the county where such judgment, decision or order shall be rendered or granted, upon the same being allowed by a justice of the supreme court; and the court of appeals shall have full power to review, by writ of error in behalf of the people, any such judgment, decision or order rendered, or granted in the supreme court, in favor of any deConviction fendant charged with a criminal offense. And in all cases now pend by a jury. deemed a final ing or hereafter brought, a conviction for a criminal offense shall be judgment. deemed a final judgment, when sentence shall have been suspended by the court in which the trial is had, or otherwise suspended or stayed, and such conviction shall have been reversed in due course of law by a general term of the supreme court; and the people shall be entitled to review in the court of appeals such order or judgment of reversal of such general term by writ of error, notwithstanding sentence has not been passed. 2. This act shall take effect immediately. Ante, p. 726; vol. 5, p. 176. of prop erty. CHAP. 540. Valuation AN ACT in relation to the valuation of the property of the president, managers and company of the Delaware and Hudson Canal Company in school districts, for the purpose of taxation. Assessors to appor tion PASSED June 1, 1880; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. It shall be the duty of the town assessors, within fifteen tion valua- days after the completion of their annual assessment list, to apportion the valuation of the property of the president, managers, and company of the Delaware and Hudson Canal Company, as appears on such assessment list, among the several school districts in their town among several school districts. in which any portion of said property is situated, giving to each of said districts their proper portion, according to the proportion that the value of said property in each of such districts bears to the value of the whole thereof in said town. etc. § 2. Such apportionment shall be in writing, and shall be signed by To be in said assessors, or a majority of them, and shall set forth the number writing, of each district, and the amount of the valuation of the property of the president, managers and company of the Delaware and Hudson Canal Company, apportioned to each of said districts; and such apportionment shall be filed with the town clerk, by said assessors, or one of them, within five days after being made; and the amount so apportioned to each district shall be the valuation of the property of said Delaware and Hudson Canal Company, on which all taxes against said Delaware and Hudson Canal Company in and for said districts shall be levied and assessed until the next annual assessment and apportion ment. same in § 3. In case the assessors shall neglect to make such apportion- Supervisor ment, it shall be the duty of the supervisor of the town, on the appli- to make cation of the trustees or board of education of any district, or of the case of said Delaware and Hudson Canal Company, to make such appor- assessors. tionment, in the same manner and with like effect as if made by said assessors. neglect by statement nished § 4. The town clerk shall, whenever requested, furnish to the trustees Certified or board of education of each district a certified statement of the to be furamounts apportioned to such district, and the name of the company trustees. to which the same relates. § 5. The town clerk shall, whenever requested, once each year, fur- To agent nish to the agent of the said Delaware and Hudson Canal Company and to the trustees or board of education of each school district to which any portion of said appropriation belongs, a certified copy of said apportionment. of company. alteration valuation § 6. In case any alteration shall be made in any school district, af- In case of fecting the property of the said Delaware and Hudson Canal Company, of district; the officer making such alteration shall at the same time determine to be what change in the valuation of the said property in such district changed. would be just, on account of the alteration of such district, and the valuation shall be accordingly changed. § 7. This act shall take effect immediately. CHAP. 541. AN ACT to compel the maintenance of certain lights on swing Hudson bridges across the Hudson river. PASSED June 1, 1880; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: river. swing SECTION 1. Every individual, association of individuals, company Lights or corporation, owning, maintaining or operating a swing bridge across upon the Hudson river shall, during the season of navigation, between sun- bridges. down and sunrise, keep and maintain the following lights: Upon every such swing bridge with water way on each side of pivot pier Descripeight lights located as follows: On the east rest pier on or over the tion. north end one red light, on or over the south end one red light, on Violation a misde the west rest pier on or over the north end one red light, on or over the north end one red light,* on or over the south end one red light, and when open a green light on each corner of said swing bridge. Upon every such swing bridge with water way on but one side of pivot pier five lights located as follows: On the rest pier nearest the channel on or over the north end one red light, on or over the south end one red light, and when such swing bridge is open a green light at each end thereof upon the corners nearest the channel. Said lights to be of the usual brilliancy of lights used for such purposes known as signal lanterns. § 2. Every person, association, company or corporation who shall of this act violate the foregoing provisions shall for every such offense be deemed guilty of a misdemeanor, and upon conviction therefor shall be punished by a fine not exceeding the sum of one hundred dollars. meanor. §3. This act shall take effect July first, eighteen hundred and eighty. Capital stock taxed. President or treas urer to make annual report to comptroller on or before the 15th of In case where div not been declared, treasurer CHAP. 542. AN ACT to provide for raising taxes for the use of the State upon certain corporations, joint-stock companies and assoPASSED June 1, 1880; three-fifths being present. ciations. The People of the State of New York, represented in Senate and Assembly, do enact as follows: SECTION 1. Hereafter, it shall be the duty of the president or treasurer of every association, corporation or joint-stock company liable to be taxed on its capital stock, as provided in section three of this act, to make report in writing to the comptroller, annually, on or before the fifteenth day of November, stating specifically the amount of capital paid in, the date, amount and rate per centum of each and every November. dividend declared by their respective corporations, joint-stock companies or associations, during the year ending with the first day of said month. In all cases where any such corporation, joint-stock company idend has or association shall fail to make or declare any dividend upon either its common or preferred stock during the year ending as aforesaid, or in case the dividend or dividends made or declared upon either its common or preferred stock, during the year ending as aforesaid, shall amount to less than six per centum upon the par value of the said common or preferred stock, the treasurer and secretary thereof, after being duly sworn or affirmed to do and perform the same with fidelity, according to the best of their knowledge and belief, shall, between the first and fifteenth days of November, in each year, in which no dividend has been made or declared as aforesaid, or in which the dividend or dividends made or declared upon either its common or preferred stock amounted to less than six per centum upon the par value of said common or preferred stock, estimate and appraise the capital stock of such company upon which no dividend has been made or declared, or upon the par value of which the dividend or dividends made or declared amounted to less than six per centum, at its actual value in and secretary to estimate and appraise capital stock. *So in original. of apprais to be for comp cash, not less, however, than the average price which said stock sold for during said year; and when the same shall have been so truly esti- Certificate mated and appraised, they shall forthwith forward to the comptroller al and a certificate thereof, accompanied by a copy of their said oath or af- copy oath firmation, by them signed, and attested by the magistrate or other warded to person qualified to administer the same; provided, that if the comp-roller. troller is not satisfied with the valuation so made and returned, he is hereby authorized and empowered to make a valuation thereof and to When settle an account upon the valuation so made by him for the taxes, troller penalties and interest due the estate thereon; and any asso- valuation. ciation, corporation or joint-stock company dissatisfied with the account so settled may within ten days appeal therefrom to the board of equalization, which board, on such appeal, shall affirm or correct the account so settled by the comptroller, and the decision of said board shall be final; but such appeal shall not stay Appeal. proceedings unless the full amount of the taxes, penalties and interest as due on said account, as settled by the comptroller, be deposited with the State treasurer. may make to to make § 2. If the said officers of any such corporation, joint-stock com- Comppany or association shall neglect or refuse to furnish the comptroller, troller t on or before the fifteenth day of November of each and every year, per with the report aforesaid, or the certificate of appraisement, and oath tax in case or affirmation, as the case may be, as required by the first section of of failure this act, it shall be the duty of the comptroller of the State to add ten report, per centum to the tax of said corporation for each and every year for etc. which such report or certificate of appraisement and oath or affirmation were not so furnished, which per centage shall be assessed and col lected with the said tax in the usual manner of assessing and collecting such taxes; provided, that if said officers of any such corporation, joint-stock company or association shall intentionally fail to comply with the provisions of the first section of this act for two successive years, the comptroller shall report the fact to the governor, who, if he In case of shall be made satisfied that such failure was intentional, shall there- failure for upon direct the attorney-general to take proceedings, in the name of cessive the people of this State, to declare the charter of said corporation, comp joint-stock company or association forfeited, and its chartered privi- troller to leges at an end; and for such intentional failure, the charter, char- to govtered privileges, corporate rights and franchises of every such corpora- ernor. tion, joint-stock company or association shall cease, end, and be determined. two suc years report fact tax. § 3. Every corporation, joint-stock company or association whatever, Annual now or hereafter incorporated under any law of this State, or now or hereafter incorporated by any other State or country and doing business in this State, except savings banks, and institutions for savings, life insurance companies, banks and foreign insurance companies, and manufacturing corporations carrying on manufacture within this State, shall be subject to and pay a tax into the treasury of the State annually, to be computed as follows: If the dividend or dividends, Amount. made or declared by such corporation, joint-stock company or association, during any year ending with the first Monday in November, amount to six or more than six per centum upon the par value of its capital stock, then the tax to be at the rate of one-quarter mill upon the capital stock for each one per centum of dividend so made or declared, or if no dividend be made or declared, or if the dividend or dividends made or declared do not amount to six per centum upon the par value of said capital stock, then the tax to be at the rate of one Id. Tax to be paid between 1st and 15th of President or other officer of compan ies to make report to ler semi What report to contain. and one-half mills upon each dollar of a valuation of the said capital stock made in accordance with the provisions of the first section of this act; and in case any such corporation, joint-stock company or association shall have more than one kind of capital stock, as for instance, common and preferred stock, and upon one of said stocks a dividend or dividends amounting to six or more than six per centum upon the par value thereof has been made or declared, and upon the other no dividend has been made or declared or the dividend or dividends made or declared thereon amount to less than six per centum upon the par value thereof, then the tax shall be at the rate of one-quarter mill for each one per centum of dividend made or declared upon the capital stock, upon the par value of which the dividend or dividends made or declared amount to six or more than six per centum, and in addition thereto, tax shall be charged at the rate of one and one-half mills upon each dollar of a valuation, made also in accordance with the provisions of the first section of this act, of the capital stock upon which no dividend was made or declared, or upon the par value of which the dividend or dividends made or declared did not amount to six per centum. § 4. It shall be the duty of the treasurer or other officer, having charge of any corporation, joint-stock company or association, upon which a tax is imposed by either of the preceding sections of this act, January in to transmit the amount of said tax to the treasury of the State within each year. fifteen days from the first day of January in each and every year. § 5. Hereafter it shall be the duty of the president, secretary, or other proper officer of each and every insurance company or associaInsurance tion incorporated by or under any law of this State, except life insurance companies, and purely mutual beneficial associations, whose fund for the benefit of members, their families, or heirs, is made up entirely comptrol of contributions of their members, and the accumulated interest annually. thereon, to make report in writing to the comptroller semi-annually upon the first days of August and February in each year, setting forth the entire amount of premiums received on business done in this State by such company or association during the six months ending the preceding first days of July and January, whether the said premiums were received in money or in the form of notes, credits, or any other substitute for money, and every such corporation or association Amount of shall pay into the State treasury at the dates aforesaid a tax of eighttenths of one per centum upon the gross amount of said premium; provided, that said report shall be made under oath or affirmation, and that it shall be the duty of the comptroller of the State to add ten per centum to the account of any company or association whose officers shall neglect or refuse for a period of thirty days to make the said report, or to pay into the State treasury the tax imposed by this section. Every fire or marine insurance company organized under the laws of any other State or country, and doing business in this State, and every person, partnership, corporation, or company doing a fire ies to pay or marine insurance business in this State, shall pay into the treasury on the first day of February and August in each year, a tax of eighttenths of one per centum on their gross premiums received by them on business transacted in this State during the six months preceding the first day of January and July. And every such company, person, partnership, or corporation, or the agents and officers thereof in this State shall make report in writing to the comptroller semi-annually upon the first day of February and August in each year, setting forth the entire amount of premiums received. tax. Fire or marine insurance compan tax. Amount. |
