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Deposit of moneys by

CHAP. 71.
AN ACT in relation to special administrators or collectors

of the goods of deceased persons.

Passen March 26, 1864; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

$ 1. Every person to whom special letters of administration speciailador authorizing the preservation and collection of the goods of a

deceased person, have been issued by any surrogate, shall, within fitteen days after the passage of this act, deposit all moneys in his hands as such special administrator, with such person as shall give adequate security, or with such banking institution as the surrogate shall direct; and where such special administrator has been appointed by the surrogate of the county of New York, such deposit shall, within the time aforesaid, be made in a trust company, incorporated under the laws of the state, and having its principal office or place of business in the city of New York. The security hereby required shall be a bond in the penalty to be fixed by the surrogate, and to be signed by such person with two sufficient sureties, to be approved by the said surrogate, and conditioned to render a faithful account, and pay over all moneys received by him upon the order of any court having jurisdiction thereof.

$ 2. All moneys belonging to the estate of any deceased person that shall bereafter come into the hands of any special administrator, shall, within ten days after the receipt thereof by him, be deposited by him, as provided in the last preceding section.

$ 3. In case any special administrator shall neglect to make such deposits within the time herein prescribed, the surrogate who issued the letters to him, shall, upon the application of any person interested in the estate of the deceased, issue a citation to such special administrator, requiring him to forthwith deposit the same as required by this act, or show cause before him at a time not exceeding three days from the time of the issuing of such citation, when issued by the surrogate of the city and county of New York, and not exceeding fifteen days, when issued by any other surrogate, why an attachment should not issue against him ; which citation shall be served on said special administrator, either personally or by leaving it at his dwelling-house at least two days before the return day thereof, when issued by the surrogate of the city and county of New York, and ten days when issued by any other surrogate.

S 4. On the return day of such citation, if it does not appear that such deposit has been made, the said surrogate

Ibid.

In case of neglect, surrogate shall Issue citation.

When attachment shall issue.

ministrator.

tion of sure

shall order an attachment to be issued against such special administrator, non-bailable, upon which attachment the said special administrator shall be brought before the said surrogate, and such proceedings shall thereupon be bad as is now provided by law in relation to attachments as for contempts in civil cases, and the surrogate may also revoke the letters issued to such special administrator or collector, whose authority and rights shall thereupon cease.

S 5. Whenever it shall be determined by a surrogate that a Notice to do special administrator or collector shall be appointed, he shall, special ada in case any of the persons interested in the estate shall have appeared by attorney in any of the proceedings in the surrogate's court, in relation to the estate of the deceased, require the person so appointed to give two days' notice in writing to the attorney or attorneys so appearing, of the names of the persons proposed by him as sureties, and the time and place of their justification, and on such justification, the said sureties may be fully examined as to their sufficiency by any person interested in the estate of the deceased ; and unless it Examinashall appear on such examination that the sureties are in the ties. aggregate worth double the penalty of the bond, over and above all debts, liabilities and responsibilities, no letters shall be issued to the person so appointed.

$ 6. No moneys deposited as herein directed shall be with- When drawn, except upon the order of the surrogate, to be presented shall not to the depositary thereof, and no order for such withdrawal drawn. of any part of the sums so deposited shall be made by the surrogate, except after an application has been made to him for such order upon two days' personal notice to the attorney or attorney's of any parties interested in the estate of the deceased, in cases where any such parties have appeared by attorney in the proceedings in said surrogate's court in relation to the estate of the deceased.

$ 7. At any time on the application of any person interested When surroin the estate of a deceased person, the surrogate of the county by seguimemine whom letters of special administration shall have been issued, Istrator to sball, by a citation to be issued for that purpose, require any person to whom such letters shall have been issued, to account for all moneys received by him as special administrator, such citation to be served on him at least five days before the return thereof; and such proceedings shall be had on such accounting as are now required by law in cases of accounting by executors and administrators.

$ 8. On an appeal from an order appointing any such Proceedings special administrator or collector, the party appealing may file, with the surrogate making such order, a bond in the penalty of double the amount of the personal estate of the deceased, with two sufficient sureties to be approved by a justice of the supreme court, conditioned to pay all damages which may be sustained by the estate of the deceased by

from order.

ministrator

To whom special letters shall pot issue.

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reason of such appeal; and thereupon said appeal shall operate as a stay of all proceedings by such special adminis

trator until said appeal shall be finally determined. Special ad- S 9. No sale or transfer of any personal property belonging note to make to a deceased, shall be made by such special administrator or poderer sur collector, except on the order of the surrogate, which order

shall be made only on notice to all parties interested in the estate of the deceased, who shall bave appeared by attorney as aforesaid, which notice shall not be less than ten days, and shall be served on such attorney in manner provided by law for service of notice in actions.

$ 10. Section twenty-three of the act concerning the proof of wills, executors and administrators, guardians and wards, and surrogates' courts, passed May sixteenth, eighteen hundred and thirty-seven, is hereby amended by adding thereto the following words: “But any person or persons named as executor or executors in any such will, shall be first entitled to such special letters upon filing the bond required by law; and upon such filing the power and authority of any collector theretofore appointed shall cease; but no such special letters shall in any event issue to any person incompetent to serve as an executor under the provisions of section three, article one, title two, chapter six, part second of the Revised Statutes.

See ante, vol. 4, page 491. $ 11. No person shall be appointed collector or special

administrator, in accordance with the said twenty-third secjustification. tion as amended by this act, except on a notice in writing of

at least ten days, to every person who has appeared in the proceedings before the surrogate, to be served in the manner provided by the code of procedure for the service of notices in actions; nor until such person has filed the security required by law, which shall not be filed until the sureties thereto have justified before the said surrogate, which justification shall be on the like notice of ten days, to be served as

herein above provided. Interest to $ 12. All interest received by any special administrator, on

any moneys which may come to his hands, shall be accounted
for and paid over by him in the same manner as the principal
sum in his hands.
S 13. This act shall take effect immediately.

Ante, vol. 4, p. 491.

Notice to be given before appointment and

be paid over.

comptrol

credited.

CHAP. 81.
AN ACT in relation to unpaid taxes on the Allegany and

Cattaraugus Indian Reservations.

PASSED March 28, 1864; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

S 1. The comptroller is hereby empowered and required Dusty of to sell, at such time or times and in such manner as other ler. lands are now required by law to be sold for the nonpayment of taxes, the lands included in the Allegany and Cattaraugus Indian reservations, as the same have been returned to him by the counties of Cattaraugus and Erie respectively, for the payment of the taxes assessed upon such lands, pursuant to chapter one hundred and sixty-six, of the Laws of eighteen hundred and forty-one, in the years eighteen bundred and forty-one, eighteen hundred and forty-two, and eighteen hundred and forty-three; provided that such sale sball not affect the title, interest, or right of occupancy of the Seneca nation of Indians of any part of the lands so sold.

$ 2. The comptroller'is required to credit to the counties of Taxes to be Cattaraugus and Erie respectively the amount of the taxes assessed upon such lands in each of said counties, pursuant to said chapter one hundred and sixty-six, of the Laws of eighteen hundred and forty-one, with the interest accumulated thereon and the expenses of the former sale of said lands; and no part of such taxes shall again be charged to either of said counties or to any town therein.

$ 3. The comptroller is hereby required to certify to the comptroller boards of supervisors of the counties of Cattaraugus and Erie respectively a transcript of the lands included in the Cattaraugus and Allegany Indian reservations, heretofore returned to him by said counties respectively for the non-payment of highway taxes assessed, pursuant to chapter two hundred and fifty-four, of the Laws of eighteen hundred and forty, or for the non payment of the taxes assessed upon said lands for town and county purposes, with the amounts of such taxes and the accumulated interest thereon as so returned to him. Upon so Comptroller certifying the same, the comptroller shall immediately credit Erie and said counties respectively with the amount of such taxes Counties returned by them respectively, and no part of such taxes or interest shall again be charged to either of said counties or taxes. any town therein, except for the omission or neglect of tho officers of such counties or towns to lovy and return such taxes as bereinafter provided.

$ 4. The boards of supervisors of said counties respectively, Duty of the at their first annual meeting, shall cause said lands, so certified supervisors.

Cattaraugus

amount of certain

to them by the comptroller, to be entered, with their particular descriptions, in that part of the assessment rolls of the several towns in which such lands or any part thereof are situated, in which the lands of non-residents of the town are put down, and shall assess upon each parcel of such lands the amount of taxes heretofore assessed upon the same under the act, and for the purposes specified in section three of this act, and the accumulated interest thereon, as the same shall be certified to them respectively by the comptroller, and shall issue their warrant for the collection of taxes so assessed by them in the same manner as other taxes are collected, and requiring the same, when collected, to be paid to the treasurer of the county in which the same shall be collected, to be by him paid into the state treasury.

S 5. If said taxes shall be paid or collected, the same shall be treasurer. paid by the treasurer of the county, in which the same shall

be collected, into the state treasury; but in case of their nonpayment, or a failure to collect the same by the collector, the

lands upon which the same shall be assessed shall be returned In what case to the comptroller, and by him sold in the same manner as

other lands are by law returned and sold for the non-payment comptrol

of taxes. But no sale of said lands or any part thereof shall in any manner affect the title, interest or right of occupancy · of the Seneca nation of Indians of, in or to said lands so sold. S 6. This act shall take effect immediately.

Ante, vol. 4, p. 406.

Duty of county

sold by

Jer.

CHAP. 85.
AN ACT to amend chapter two hundred and sixty-nine

of the Laws of eighteen hundred and fifty-four, entitled
"An act for the incorporation of associations for improv-
ing the breed of horses,” passed April fifteen, eighteen
hundred and fifty-four.

Passed March 28, 1864. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

S 1. Section two of the act entitled "An act for the incorporation of associations for improving the breed of horses,” passed April fifteen, eighteen hundred and fifty-four, is hereby amended so as to read as follows:

2. The charter so filed shall set forth the name of the company, the town and county wherever the same shall be located, the mode and manner in which the corporate powers granted by this act are to be exercised, the duration of the charter, which shall not exceed twenty-five years, the mode and manner of electing trustees or directors and filling vacan

Contents of charter.

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