which the monies, or the residue thereof, as the case may be, could be levied; and in either case, the county treasurer shall forthwith give notice to the supervisor of the town or ward, of the amount due from such collector. ART. 1. bond when $ 16. The supervisor shall forthwith cause the bond of such Collector's collector to be put in suit, and shall be entitled to recover to be sued. thereon the sum due from such collector, with costs of suit; and the monies recovered shall be applied and paid by the supervisor, in the same manner in which it was the duty of the collector to have applied and paid the same. 1 D., 233. ings against neglect to $ 17. If any sheriff shall neglect to return any such warrant, Proceed or to pay the money levied thereon, within the time limited sheriff he for the return of such warrant; or shall make any other return return than such as is above mentioned, the county treasurer shall warrant or forthwith proceed to collect, by attachment, the whole sum directed to be levied by such warrant. Mode of proceeding against the sheriff in this case, prescribed in Part III. pay. $ 18. In case the county treasurer shall fail to collect such ñ. monies by attachment, he shall certify to the comptroller, that he has issued such warrant, stating its contents, that the sheriff has neglected to return the same, in the manner required by law, or to pay the money levied thereon, as the case may be, and that he has pursued the remedy, by attachment, without effect. $ 19. The comptroller shall give notice thereof to the attor- Ib. ney-general, who shall immediately prosecute such sheriff, and his sureties, for the sum due on such warrant; which sum, when collected, shall be paid to the treasurer of this state, and by him, on the comptroller's warrant, to the county treasurer. of collect 20. Upon the settlement of the amount of taxes, directed Satisfaction to be collected by any collector, in any of the towns or wards or's bond. in this state, (the city of New-York excepted,) the county treasurer shall, if requested, give to such collector, or to any of his sareties, a satisfaction piece in writing, and shall acknowledge the same, before some person authorised to take acknowledgments of the satisfaction of judgments in courts of record. S21. Upon the production of such satisfaction piece, ac- г. knowledged as aforesaid, the clerk of the county shall enter satisfaction of record of the collector's bond, which shall thereby be discharged. $ 22. The officers taking and entering such acknowledg- n. ment of satisfaction, shall be entitled to the same fees as for taking and entering acknowledgment of satisfaction of a judgment in the courts of common pleas. See Laws of 1845, ch. 180; 1847, ch. 482; 1842, ch. 318; 1853, ch. 69; TITLE 4. [402] [414] Companies liable to ARTICLE SECOND. OF THE PAYMENTS AND RETURNS TO BE MADE BY THE COUNTY TREA- ARTICLE THIRD. OF SALES FOR UNPAID TAXES AND THE CONVEYANCE AND REDEMPTION [Articles 2 & 3 of this Title were repealed by Laws of 1850, ch. 298, and the latter was repealed by Laws of 1855, ch. 427. Both those acts established a new system in place of these two articles, but neither were made parts of the Revised Statutes.] See Laws of 1846, ch. 327; 1851, ch. 371. TITLE IV. REGULATIONS CONCERNING THE ASSESSMENT OF TAXES ON SEC. 1. Monied corporations, liable to taxation. 2. Such company to deliver statement annually to assessors. 3. A like statement to be delivered to comptroller. 4. Forfeiture for omitting. 5. If company prosecuted, terms on which suit may be discontinued. 6. Assessors to enter such companies and their property in assessment roll. 8. Value of stock may be reduced. 9 to 14. (Repealed.) 15. Assessments on companies to be set down in 5th column of corrected roll. 16. Supervisors to send names of companies to comptroller, &c. 17. Taxes on companies to be demanded; how collected. 18. To be paid out of the funds of the company. 19. If collector cannot collect tax, to return same to county treasurer, &c. 20. County treasurer to certify facts to comptroller; taxes how to be credited. 21. Duty of comptroller and attorney-general. 22. Chancellor to order sequestration, to satisfy taxes and costs. 23. Attorney-general may also recover such tax with costs. 24. Rail roads to furnish lists. 25. Effect of the lists. 26. Penalty for neglect. 27. Certain sections applicable. 28. Repealing clause. $1. All monied or stock corporations deriving an income taxation. or profit from their capital, or otherwise, shall be liable to taxation on their capital, in the manner herein after prescribed. See Laws of 1853, ch. 469; 23 N. Y., 193; 21 N. Y., 452; 16 N. Y., 424; 8 N. Y.. 242; 4 N. Y., 444; 32 B., 511; 28 B., 320; 20 B., 81; 8 B., 453; 7 H., 261, 504; 4 H., 22; 1 H., 606; 25 W., 686; 10 W., 186; 4 Cow., 556; 20 How. P. R., 184; 15 How. P. R., 173; 5 S. S. C., 10. Officers to deliver to asses sors. S2. The president, cashier, secretary, treasurer, or other statements proper officer, of every such incorporated company, shall, on or before the first day of July in each year, make and deliver to the assessors, or one of them, of the town or ward in which such company is liable to be taxed, according to the provisions of the sixth section of the second Title of this Chapter, a written statement, specifying, 1. The real estate, if any, owned by such company, the TITLE towns or wards in which the same is situated, and the sums actually paid therefor: 2. The capital stock actually paid in and secured to be paid in, excepting therefrom the sums paid for real estate, and the amount of such capital stock held by the state, and by any incorporated literary or charitable institution: And, 3. The town or ward in which the principal office or place of transacting the financial business of such company, is situated; or if there be no such principal office, the town or ward in which its operations are carried on, or in which it is liable to be taxed, under the provisions of this Chapter. 21 N. Y., 452; 28 B., 320; 17 How. P. R., 208. [415] comptrol S3. The president or other proper officer of every such And to company, shall also deliver to the comptroller, on or before ler. the first day of July in each year, a written statement, containing the same matters required by the foregoing section, to be specified in the statement to be delivered to the assessors. The statements required by this and the preceding section of this Title, shall be certified under the oath of the said president or other proper officer, to be in all respects just and true. S4. If the statements above required, or either of them, Penalty. shall not be furnished by any company to the assessors and to the comptroller, within thirty days after the time above provided, the company neglecting to furnish such statements, or either of them, shall forfeit to the people of this state, for each statement omitted to be furnished, the sum of two hundred and fifty dollars: and it shall be the duty of the comptroller to furnish the attorney-general with an account of all companies that shall neglect to render such lists, that he may prosecute for the penalties hereby imposed. for. 4 $5. If any company, that shall be prosecuted for any such suit therepenalty, shall pay the costs of prosecution and furnish the statement required, the comptroller, if he shall be satisfied that the omission was not wilful, may, in his discretion, discontinue such suit. how as $ 6. The assessors shall enter all incorporated companies Companies, from which such statements shall have been received by them, sessed. and the property of such companies, and the property of all other incorporated companies, liable to taxation in their respective towns, in their assessment rolls, in the following manner: 1. They shall insert in the first column of their assessment rolls, the name of each incorporated company in their respective towns or wards, liable to taxation on its capital, or otherwise; and under its name, they shall specify the amount of its capital stock paid in, and secured to be paid in; the amount paid by such company for real estate, then belonging to such company, wherever the same may be situated, the amount of all surplus profits or reserved funds, exceeding ten per cent of their capital after deducting therefrom the said amount of TITLE 4. [402] [414] Companies liable to ARTICLE SECOND. OF THE PAYMENTS AND RETURNS TO BE MADE BY THE COUNTY TREA- ARTICLE THIRD. OF SALES FOR UNPAID TAXES AND THE CONVEYANCE AND REDEMPTION [Articles 2 & 3 of this Title were repealed by Laws of 1850, ch. 298, and the latter was repealed See Laws of 1846, ch. 327; 1851, ch. 371. TITLE IV. REGULATIONS CONCERNING THE ASSESSMENT OF TAXES ON SEC. 1. Monied corporations, liable to taxation. 2. Such company to deliver statement annually to assessors. 3. A like statement to be delivered to comptroller. 4. Forfeiture for omitting. 5. If company prosecuted, terms on which suit may be discontinued. 6. Assessors to enter such companies and their property in assessment roll. 8. Value of stock may be reduced. 9 to 14. (Repealed.) 15. Assessments on companies to be set down in 5th column of corrected roll. 16. Supervisors to send names of companies to comptroller, &c. 17. Taxes on companies to be demanded; how collected. 18. To be paid out of the funds of the company. 19. If collector cannot collect tax, to return same to county treasurer, &c. 20. County treasurer to certify facts to comptroller; taxes how to be credited. 21. Duty of comptroller and attorney-general. 22. Chancellor to order sequestration, to satisfy taxes and costs. 23. Attorney-general may also recover such tax with costs. 24. Rail roads to furnish lists. 25. Effect of the lists. 26. Penalty for neglect. 27. Certain sections applicable. 28. Repealing clause. $1. All monied or stock corporations deriving an income taxation. or profit from their capital, or otherwise, shall be liable to taxation on their capital, in the manner herein after prescribed. deliver to asses sors. See Laws of 1853, ch. 469; 23 N. Y., 193; 21 N. Y., 452; 16 N. Y., 424; 8 N. Y.. 242; 4 N. Y., 444; 32 B., 511; 28 B., 320; 20 B., 81; 8 B., 453; 7 H., 261, 504; 4 H., 22; 1 H., 606; 25 W., 686; 10 W., 186; 4 Cow., 556; 20 How. P. R., 184; 15 How. P. R., 173; 5 S. S. C., 10. Officers to $ 2. The president, cashier, secretary, treasurer, or other statements proper officer, of every such incorporated company, shall, on or before the first day of July in each year, make and deliver to the assessors, or one of them, of the town or ward in which such company is liable to be taxed, according to the provisions of the sixth section of the second Title of this Chapter, a written statement, specifying, 1. The real estate, if any, owned by such company, the TITLE 4 towns or wards in which the same is situated, and the sums actually paid therefor: 2. The capital stock actually paid in and secured to be paid in, excepting therefrom the sums paid for real estate, and the amount of such capital stock held by the state, and by any incorporated literary or charitable institution: And, 3. The town or ward in which the principal office or place of transacting the financial business of such company, is situated; or if there be no such principal office, the town or ward in which its operations are carried on, or in which it is liable to be taxed, under the provisions of this Chapter. 21 N. Y., 452; 28 B., 320; 17 How. P. R., 208. [415] comptrol S3. The president or other proper officer of every such And to company, shall also deliver to the comptroller, on or before ler. the first day of July in each year, a written statement, containing the same matters required by the foregoing section, to be specified in the statement to be delivered to the assessors. The statements required by this and the preceding section of this Title, shall be certified under the oath of the said president or other proper officer, to be in all respects just and true. S4. If the statements above required, or either of them, Penalty.. shall not be furnished by any company to the assessors and to the comptroller, within thirty days after the time above provided, the company neglecting to furnish such statements, or either of them, shall forfeit to the people of this state, for each statement omitted to be furnished, the sum of two hundred and fifty dollars: and it shall be the duty of the comptroller to furnish the attorney-general with an account of all companies that shall neglect to render such lists, that he may prosecute for the penalties hereby imposed. for. S 5. If any company, that shall be prosecuted for any such suit therepenalty, shall pay the costs of prosecution and furnish the statement required, the comptroller, if he shall be satisfied that the omission was not wilful, may, in his discretion, discontinue such suit. how as 56. The assessors shall enter all incorporated companies Companies, from which such statements shall have been received by them, sessed. and the property of such companies, and the property of all other incorporated companies, liable to taxation in their respective towns, in their assessment rolls, in the following manner: 1. They shall insert in the first column of their assessment rolls, the name of each incorporated company in their respective towns or wards, liable to taxation on its capital, or otherwise; and under its name, they shall specify the amount of its capital stock paid in, and secured to be paid in; the amount paid by such company for real estate, then belonging to such company, wherever the same may be situated, the amount of all surplus profits or reserved funds, exceeding ten per cent of their capital after deducting therefrom the said amount of |