of the real estate aliunde the assessors' valuation, nor an inquiry into the value of personalty, though the action of the board may ultimately be based upon questions concerning the real estate only. People ex rel. Supervisors of Chenango v. State Assessors, 22 N. Y. Week. Dig. 453 (1885). People ex rel. Supervisors of Westchester v. Hadley, 76 N. Y. 337, is distinguished on the ground that in the latter case there was evidence tending to show there was personal property not assessed, while here the evidence related to personal property which had been assessed. Id. § 177. Costs on appeal.- The board of tax commissioners shall certify the reasonable expense on every such appeal, not exceeding the sum of two thousand dollars, for services of counsel and one thousand dollars for all other expenses, including the compensation and expense of the stenographer. If such appeal is not sustained, the costs and expenses thereof so certified shall be a charge upon the tax district or districts taking such appeal and shall be levied thereon by the board of supervisors. If the appeal is sustained, the amount of such costs and expenses so certified shall be levied by the board of supervisors upon, and collected from, the county in the assessment and collection of taxes for the current year, except the tax district or tax districts whose appeal is sustained. If there shall be appeals by more than one tax district in the county, some of which are sustained and some dismissed, the state board shall decide what portion of such costs and expenses shall be borne by any tax district whose appeal is dismissed. [Revisers' Note.-L. 1859, chap. 312, § 15; R. S., 8th ed., 1110, L. 1874, chap. 351, § 2; R. S., 8th ed., 1112, without change of substance, except that the amount of expenses is limited to $1,000.] The note of the commissioners refers to the bill as originally introduced. The senate committee fixed the amount as above provided. Heretofore, there has been no limitation, and in several cases the expenses have been very large, eleven cases aggregating $88,000. The following cases may have some force in connection with this section: Under Laws 1874, chap. 351, as amended by Laws 1880, chap. 80, upon the dismissal of an appeal to the State assessors, from an equalization made by the board of supervisors, the costs and expenses incurred by the board are chargeable against the town, city or ward appealing. People ex rel. Supervisors of Ulster v. Kingston, 101 N. Y. 82 (1886). The employment of necessary appraisers and searchers at a reasonable per diem compensation, and the necessary disbursements in preparing for the investigation, are legal items of such expenses, and the decision of the board as to the amount, necessity and reasonableness of the expense is, in the absence of fraud, conclusive. Id. The legislature has authority to constitute the board of supervisors a board to audit such expenses. Id. In making such audit the board is not within the statute prohibiting a judge from sitting in a case in which he is a party or is interested. Id. Where the application by the city affected for a hearing prior to the audit was not made until shortly before the time fixed for the adjournment of the board, and some time after the supervisors of the city, themselves members of the board, had notice of the bills presented for audit, and no specific objection was taken to any of the items - held, that no legal right was invaded by the denial of the application for delay. Id. Held, also, that the board of supervisors had sufficient interest to authorize proceedings by mandamus to enforce the collection of such costs and expenses, since they were in the first instance a county charge. Id. Held, also, that a resolution for the employment of counsel in all matters of litigation growing out of the equalization appeal and authorizing him to take all necessary and proper proceedings in the name of the board, supplemented by the appointment of a committee with full power, conferred authority to prosecute such mandamus. Id. Upon certiorari, the audit of the board of supervisors is conclusive upon the court. Once made, the board itself cannot change it. People ex rel. Burhans v. Supervisors of Ulster, 32 Hun, 607 (1884). Costs and expenses cover all expenses arising from or out of the appeal, and connected therewith, and not merely such as would be costs and expenses taxable in an action. Id. ARTICLE IX. Section 180. Organization tax. 181. License tax on foreign corporations. 182. Franchise tax on corporations. 183. Certain corporations exempted from tax on capital stock tax.* 184. Additional franchise tax on transportation and transmission corporations and associations. 185. Franchise tax on elevated railroads or surface railroads not operated by steam. 186. Franchise tax on water-works companies, gas companies, electric or steam heating, lighting and power companies. So in the original. Section 187. Franchise tax upon insurance corporations. 188. Tax upon foreign bankers. 189. Report of corporations. 190. Value of stock to be appraised. 191. Further requirements as to reports of corporations. 192. Powers of comptroller to examine into affairs of corporations. 193. Notice of statement of tax; interest. 194. Payment of tax and penalty for failure. 195. Revision and readjustment of accounts by comptroller. 196. Review of determination of comptroller by certiorari. 197. Regulations as to such writ of certiorari. 198. Warrant for the collection of taxes. 199. Information of delinquents. 200. Action for recovery of taxes; forfeiture of charter of delinquent corporations. 201. Reports to be made by the secretary of state. 203. Application of tax. Section 180. Organization tax.- Every stock corporation incorporated under any law of this state shall pay to the state treasurer a tax of one-eighth of one per centum upon the amount of capital stock which the corporation is authorized to have, and a like tax upon any subsequent increase. Such tax shall be due and payable upon the incorporation of such corporation or upon the increase of its capital stock. Neither the secretary of state nor county clerk shall file any certificate of incorporation or article of association, or give any certificate to any such corporation or association until he is furnished a receipt for such tax from the state treasurer, and no stock corporation shall have or exercise any corporate franchise or powers, or carry on business in this state until such tax shall have been paid. In case of the consolidation of existing corporations into a corporation, such new corporation shall be required to pay the tax hereinbefore provided for only upon the amount of its capital stock in excess of the aggregate amount of capital stock of said corporations. This section shall not apply to state and national banks or to building, mutual loan, accumulating fund and co-operative associations. [Revisers' Note. L. 1886, chap. 143; R. S., 8th ed., 1159, as amended by L. 1892, chap. 668; R. S., 8th ed., supp. 3257, Banking Law, § 187, as amended by L. 1894, chap. 705, without change of substance.] For table of amount of tax on various capitalizations, see Form No. 24. A railroad corporation reorganizing under Laws 1874, chap. 430, as amended by Laws 1876, chap. 444 (now section 3 of Stock Corporation Law), held subject to the tax. People ex rel. Schurz v. Cook, 110 N. Y. 443; People ex rel. Mertens v. Cook, id. A reincorporation of a manufacturing corporation under the Business Corporations Law of 1890, held to subject corporation to the organization tax. Matter of New York & Suburban Investment Co. (Special Term), 40 N. Y. St. Repr. 139; S. C., 16 N. Y. Supp. 24. The section modifies the language of the former statute by providing that in case of the consolidation of existing corporations into a new corporation, the new corporation shall only be obliged to pay the tax on the excess of stock, etc., whereas the act of 1886, as amended by Laws 1892, chap. 668, the language was "in case of the consolidation of two corporations," etc. The amendment, however, only conforms the statute to the decision of the Court of Appeals in People ex rel. Eickemeyer Field Co. v. Rice, 138 N. Y. 614; 51 N. Y. St. Repr. 93; affirming 49 id. 46. It was held in the cases of People v. N. Y. C. & St. Louis R. R. Co., 129 N. Y. 474, and People v. Fitchburg R. R. Co., both decided prior to the amendment of 1892, that where consolidation of a domestic corporation was effected with a corporation of a foreign State, the new corporation was not subject to the tax. The same rule would probably apply as to the excess of capital of the new corporation over that of the constituent corporation. § 181. License tax on foreign corporations.- Every foreign corporation, joint-stock company or association, except banking, fire, marine, casualty and life insurance companies, and corporations wholly engaged in carrying on manufactures in this state, co-operative fraternal insurance companies and building and loan associations, authorized to do business under the general corporation law, shall pay to the state treasurer, for the use of the state, a license fee of one-eighth of one per centum for the privilege of exercising its corporate franchises or carrying on its business in such corporate or organized capacity in this state, to be computed upon the basis of the capital stock employed by it within this state during the first year of carrying on its business in this state. No action shall be maintained or recovery had in any of the courts in this state by such foreign corporation without obtaining a receipt for the license fee hereby imposed within thirteen months after beginning such business within the state. [Revisers' Note.-L. 1895, chap. 240. This section embodies the substance of Laws 1895, chap. 240, as to corporations hereafter commencing business within the State. It is not wise to repeal chapter 240 until corporations that have heretofore commenced business shall have paid the tax imposed thereby.] The words "joint-stock company or association " were added by the senate committee. Laws 1895, chap. 240. AN ACT to provide for licensing foreign corporations. Became a law April 4, 1895, with the approval of the Governor. Passed, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Every foreign corporation except banking, fire, marine, casualty and life insurance companies, and corporations wholly engaged in carrying on manufactures in this state, co-operative fraternal insurance companies, endowment orders and building and loan associations, now authorized to do business in this state, under the provisions of chapter six hundred and eighty-seven of the laws of eighteen hundred and ninety-two, entitled "An act to amend the general corporation law," shall pay to the state treasurer for the use of the state, a license fee of one-eighth of one per centum for the privilege of exercising its corporate franchises or carrying on its business in such corporate or organized capacity in this state, on the first day of December, eighteen hundred and ninety-five, to be computed upon the basis of the amount of capital stock employed by it within this state during the year preceding that date, and every such foreign corporation which shall hereafter be authorized to do business in this state shall pay a like license fee for the privilege, to be computed upon the basis of the capital stock employed by it within this state for its business |