granted unless notice of application therefor is made within thirty days after the service of the notice of such determination. Eight days' notice shall be given to the comptroller of the application for such writ. The full amount of the taxes, percentage, interest and other charges, audited and stated in such account must be deposited with the state treasurer before making the application and an undertaking filed with the comptroller in such amount and with such sureties as a justice of the supreme court shall approve to the effect that if such writ is dismissed or the determination of the comptroller affirmed, the applicant for the writ will pay all costs and charges which may accrue against him, or it in the prosecution of the writ, including costs of all appeals. [Revisers' Note.- L. 1881, ch. 361, § 17; R. S., 8th ed., 1158, without change of substance.] § 198. Warrant for the collection of taxes.-After the expiration of thirty days from the sending by the comptroller of a notice of a settlement of an account as provided in this article, unless the amount of such account shall have been paid or deposited with the state treasurer, if an appeal or other proceedings have been taken to review the same, and the undertaking given as provided in this article, the comptroller may issue a warrant under his hand and official seal, directed to the sheriff of any county of the state, commanding him to levy upon and sell the real and personal property of the person, partnership, company, association or corporation against which such account is stated, found within his county for the payment of the amount thereof with interest thereon and costs of executing the warrant, and to return such warrant to the comptroller and pay to the state treasurer the money collected by virtue thereof, by a time to be therein specified, not less than sixty days from the date of the warrant. Such warrant shall be a lien upon and shall bind the real and personal property of the person, partnership, company, association or corporation against which it is issued, from the time an actual levy shall be made by virtue thereof. The sheriff to whom any such warrant shall be directed shall proceed upon the same in all respects, with like effect, and in the same manner as prescribed by law in respect to executions issued against property upon judgments of a court of record, and shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner. [Revisers' Note.-L. 1885, chap. 501, § 18; R. S., 8th ed., p. 1158, L. 1882, chap. 409, § 322; R. S., 8th ed., 1582, as am. by L. 1894, chap. 196, without change of substance.] § 199. Information of delinquents. It shall be the duty of any person having knowledge of the evasion of taxation under this article by any corporation, association, joint-stock company, partnership or person liable to taxation thereunder, for any omission on their part to make the reports required by this article, to make a written report thereof to the comptroller of the state, with such information as may be in his possession as may lead to the recovery of any taxes due the state therefrom. If, in his opinion, the interests of the state require it, the comptroller may employ such person to assist in the collection and preparation of evidence and in the prosecution and trial of actions for such taxes, and so much of the same, not exceeding ten per centum thereof, as may be collected from any such delinquent corporation, association, company, partnership or person, by reason of such report and such services, as shall have been agreed upon between such person and the comptroller or attorney-general as a compensation therefor, shall be paid to such person, and nothing shall be paid to such person for such report or services unless there shall be a recovery of taxes by reason thereof. [Revisers' Note.-L. 1886, chap. 266, all; R. S., 8th ed., 1158, without change of substance.] § 200. Action for recovery of taxes; forfeiture of charter of delinquent corporation. An action may be brought by the attorney-general, at the instance of the comptroller, in the name of the state, to recover the amount of any account audited and stated by the comptroller under the provisions of this article. If any such account shall remain unpaid at the expiration of one year after notice of the statement thereof has been sent as required by this article, and the comptroller is satisfied that the failure to pay the same is intentional, he shall so report to the attorney-general, who shall immediately bring an action, in the name of the people of the state, for the forfeiture of the franchise of any corporation, joint-stock company or association failing to make such payment, and if it is found that such failure was intentional, judgment shall be rendered in such action for the forfeiture of its franchise and for its dissolution, and thereafter such franchise shall be annulled. [Revisers' Note.- L. 1881, chap. 361, § 2; R. S., 8th ed., 1153, L. 1882, chap. 409, § 322; R. S., 8th ed., 1582, as amended by L. 1894, chap. 196, L. 1886, chap. 679, § 3; R. S., 8th ed., 1696, In an action against a corporation for a failure to comply with the requirements of Laws 1881, chap. 361, in not paying a tax assessed thereunder, held, that no interest should be allowed as damages, since the statute prescribes the penalty, and no other may be collected. People v. Gold & Stock Tel. Co., 98 N. Y. 67 (1885); modifying on this point the judgment in 32 Hun, 491 (1884). The mode provided for the collection of these taxes seems to be an action by the people, and this section is the one referred to in Laws 1882, chap. 353, § 13, providing for the assessment and collection of the expenses of the railroad commissioners. People ex rel. N. Y., O. & W. Ry. Co. v. Chapin, 3 N. Y. St. Repr. 728 (1886). This section does not provide for any other remedy except an action by the people. Central Trust Co. v. The N. Y. City & N. R. R. Co., 47 Hun, 587 (1888). See People v. Home Ins. Co., 92 N. Y. 328 (1883); affirming 29 Hun, 204 (1883); People v. Equitable Trust Co., 96 N. Y. 387 (1884). § 201. Reports to be made by the secretary of state. The secretary of state shall transmit on the first day of each month to the comptroller, a report of the stock corporations whose certificates of incorporation are filed, or of the foreign stock corporations to whom a certificate of authority has been issued to do business in this state, during the preceding month. Such report shall state the name of the corporation, its place of business, the amount of its capital stock, its purposes or objects, the names and places of residence of its directors, and, if a foreign corporation, its place of business within the state. The comptroller may prescribe the forms and furnish the blanks for such reports. The secretary of state shall make like reports to the comptroller whenever required by him relating to any such corporations whose certificates have been filed or to whom a certificate of authority has been issued prior to the time when this article takes effect, and during any period of time specified by the comptroller in his request for such report. [Revisers' Note.- New, in substitution for L. 1881, chap. 166; R. S., 8th ed., 937, which requires each supervisor to report to the comptroller a list of corporations doing business in his town.] § 202. Exemptions from other state taxation. The personal property of every corporation, company, association or partnership taxable under this article, other than for an organization tax, shall be exempt from assessment and taxation upon its personal property for state purposes, if all taxes due and payable under this article have been paid thereby. The personal property of a private or individual banker, actually employed in his business as such banker, shall be exempt from taxation for state purposes, if such private or individual banker shall have paid all taxes due and payable under this article. Such corporation and private or individual banker shall in no other respect be relieved from assessment and taxation by reason of the provisions of this article. [Revisers' Note.-L. 1881, chap. 361, § 8; R. S., 8th ed., 1155, L. 1886, chap. 679, § 4; R. S., 8th ed., 1696, as amended by L. 1891, chap. 218, without change of substance.] The clause "if all taxes due and payable under this article have been paid thereby " was added by the commission. Also the similar provision relating to individual bankers. The words "for State purposes in section 8 of the act of 1881, were added by the amendment of 1881. For the construction of this section as it stood originally, see People ex rel. Westchester Fire Ins. Co. v. Davenport, 91 N. Y. 574 (1883; and People ex rel. Twenty-third Street R. R. Co. v. Commrs. of Taxes, id. 593 (1883); People ex rel. Bklyn. R. R. C. v. Board of Assessors, 92 id. 430 (1883); affirming 27 Hun, 614 (1882). The act of 1881, chap. 361, amending Laws 1880, chap. 542, § 8, by expressly restricting the exemptions to taxes for State purposes is to be regarded, in connection with Laws 1881, chap. 332, confirming the taxes levied in 1880 on corporations in the city of New York, as declaratory of the intention of the legislature in the earlier act. The exemptions, therefore, of the act of 1880, are not to be taken to include taxes for local municipal purposes. People ex rel. Westchester Fire Ins. Co. v. Davenport, 91 N. Y. 574 (1883); affirming 25 Hun, 630 (1881). See, People ex rel, Eastern Trans. Line v. Commrs. of Taxes, 26 Hun, 446; People ex rel. Westchester Fire Ins. Co. v. Davenport, 91 N. Y. 574 (1883); 25 Hun, 630 (1881); People ex rel. Twenty-third Street R. R. Co. v. Commrs. of Taxes, 91 N. Y. 593 (1883); People v. Fire Assn. of Phila., 92 id. 311 (1883); affirming 29 Hun, 205 (1883); People v. Spring Valley Gold Co., 92 N. Y. 383 (1883); People v. Equitable Trust Co., 96 ir. 387 (1884); People v. Gold & Stock Tel. Co., 98 id. 67 (1885); affirming 32 Hun, 491 (1884). § 203. Application of taxes.-The taxes imposed by this article and the revenues thereof shall be applicable to the general fund of the treasury and to the payment of all claims and demands which are a lawful charge thereon. [Revisers' Note.- L. 1881, chap. 361, § 9; R. S., 8th ed., 1155, L. 1886, chap. 679, § 5; R. S., Sth ed., 1696, L. 1882, chap. 409, § 327; R. S., 8th ed., 1583, without change of substance.] ARTICLE X. Taxable Transfers. Section 220. Taxable transfers. 221. Exceptions and limitations. 222. Lien of tax and payment thereof. 223. Discount, interest and penalty. 224. Collection of tax by executors, administrators and trustees. 225. Refund of tax erroneously paid. 226. Deferred payments. 227. Taxes upon devises and bequests in lieu of com missions. 228. Liability of certain corporations to tax. 229. Jurisdiction of the surrogate. 230. Appointment of appraisers. 231. Proceedings by appraisers. 232. Determination by surrogate. 233. Surrogate's assistants in New York city and Erie county. 234. Surrogate's assistant in Kings county. 235. Proceedings for the collection of taxes. 236. Receipt from the county treasurer and comptroller. 237. Fees of county treasurer and comptroller. 238. Books and forms to be furnished by the state comp troller. 239. Reports of surrogate and county clerk. |