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Laws 1839, chap. 170, amending Laws 1825, chap. 83, and Laws 1835, chap. 67; repealed by Laws 1842, chap. 218; Laws 1881, chap. 537, § 1. Colection in New York city.

Laws 1839, chap. 209, § 10; repealed, so far as it related to taxes, by Laws 1843, chap. 230, art. 3, § 3; Laws 1881, chap. 537, § 1.

Sales.

Laws 1840, chap. 326; repealed, as to taxes, by Laws 1841, chap. 171; Laws 1843, chap. 230; Laws 1871, chap. 381; Laws 1881, chap. 537, § 1.

Collection of assessments and taxes.

Laws 1841, chap. 170; repealed by Laws 1843, chap. 230, art. 4, § 2, so far as it related to taxes.

Redemption of land sold for taxes.

Laws 1842, chap. 218; repealed by Laws 1843, chap. 230; Laws 1881, chap. 537, § 1.

Collection of taxes in New York.

Laws 1843, chap. 230 (partly in Consolidation Act).

Art. 1, §§ 1, 2, 3, 5; superseded by Laws 1873, chap. 335.

Art. 2, §§ 7, 8, 9. Repealed by Laws 1871, chap. 381, § 23.
Art. 2, §§ 18, 19, 20, 21. Repealed by Laws 1862, chap. 152.

Art. 3, §§ 1, 2, 4-9, 20-24, 26. Repealed by Laws 1871, chap. 381, § 23.
The above sections were also repealed by Laws 1881, chap. 537, § 1.
Collection of taxes.

Laws 1843, chap. 235, §§ 1, 2, 3 and 4. Repealed by Laws 1871, chap. 381, § 23; Laws 1881, chap. 537, § 1; § 5 in Consolidation Act.

Sales for taxes.

Laws 1849, chap. 383, §§ 18-28 (partly in Consolidation Act); §§ 22-25 superseded by Laws 1873, chap. 335.

Croton water rents in New York city.

Laws 1853, chap. 579 (partly in Consolidation Act).

§ 2. Superseded by Laws 1873, chap. 335, § 33.

§ 6. Repealed by Laws 1871, chap. 381, § 23.

Arrears of taxes and regular rents of Croton water in the city and county of New York.

Laws 1857, chap. 446, § 7; repealed by Laws 1870, chap. 137; Laws 1881, chap. 537, § 1.

Publication of resolutions or reports calling for taxation.

§ 22, repealed; see Laws 1860, chap. 510, § 23; Laws 1870, chap. 137,

§ 120; Laws 1873, chap. 335, § 119; Laws 1881, chap. 537, § 1.

Receiver of taxes in the city of New York.

Laws 1857, chap. 677, repealed; see Laws 1859, chap. 302, § 21; Laws 1881, chap. 537, § 1.

Taxes in the city of New York.

Laws 1859, chap. 302, § 17. Superseded; see Laws 1861, chap. 308, § 1. Assessment-list and duty of common council.

Laws 1863, chap. 227:

"§ 2. No portion of the sums which shall hereafter be raised by tax or assessment in the city and county of New York shall be paid for adver

tising, except the same shall have been incurred for advertisements in the newspapers authorized by the mayor and comptroller of the said city who shall designate four papers having the largest daily circulation, and any six others in their discretion, not to exceed ten in all."

Publication of notice of sale in a German newspaper as one of the ten held, sufficient. Donahue v. O'Conor, 45 J. & S. 278 (1879).

Laws 1866, chap. 864:

Provides for the refunding of taxes collected in the city of New York upon capital invested in United States bonds, and for raising money for that purpose.

Under Laws 1863, chap. 108, the tax paid on the United States bonds in: 1862, in the city of New York, for county and State purposes could be recovered from the county, but not that paid for the city, since the county did not receive that. Merchants' Nat. Bank v. Supervisors of New York,. 5 Thomp. & C. 393 (1875); 3 Hun, 156 (1874).

Laws 1867, chap. 334 (partly in Consolidation Act):

§ 1. Attorney for the collection of arrears of personal taxes in the city of New York to be appointed by the comptroller.

§ 7. Provides for clerks of such attorney.

§ 8. Allows costs from the adverse parties in any suit or proceeding instituted by him.

§ 9. Provides for salaries, to be paid out of the county treasury.

The above sections seem to be superseded by Laws 1873, chap. 335. Laws 1867, chap. 334 (§§ 2, 3, 4, 5, 6, 10, 11, 12 in Laws 1882, chap. 410, as noted therein).

Laws 1867 chap. 410 (amending Laws 1859, chap. 302); partly in Con-solidation Act.

§§ 1, 2, 3, 7, 8, 9; superseded, see Laws 1873, chap. 335, § 87; and repealed by Laws 1881, chap. 587, § 1.

Commissioners of taxes and assessments of the city and county of New

York.

Laws 1867 chap. 670; repealed by Laws 1873, chap. 760.

Providing that taxes due from the city and county of New York, on the first of December in each year, should be subject to payment of interest to the State.

Laws 1868, chap. 853.

To make provision for the government of the city of New York.. Repealed by Laws 1870, chap. 383, § 10; Laws 1873, chap. 335, art. 16, 119; Laws 1881, chap. 537, § 1.

L. 1868, chap. 854; § 1 amended by Laws 1879, chap. 351, § 1 (in Consolidation Act).

County tax of New York.

I.aws 1869, chap. 875:

§ 2. The real estate of the New York Hospital, except buildings which are actually used for hospital purposes, shall be liable to taxation in the same manner as other property. See Laws 1882, chap. 410, § 824, subd. 4. above.)

Laws 1869, chap. 898, §§ 1, 2; superseded by Laws 1873, chap. 335; repealed by Laws 1881, chap. 537.

The tax commissioners and assessors in the city of New York.

Laws 1870, chap. 137:

To reorganize the local government of the city of New York. Repealed by Laws 1873, chap. 335, art. 16, § 119; Laws 1881, chap. 537, § 1.

§ 117. Exempted from taxation churches and libraries upon the certificate of the mayor and comptroller.

Where the commissioners had given a certificate that real estate occupied by a medical college, hospital and free dispensary for women was exempt from taxation for a certain year, upon a petition of the occupant for such exemption - held, that the property was not exempt by law, and that the certificate was invalid. People ex rel. N. Y. Medical College v Campbell, 93 N. Y. 196 (1883).

Laws 1870, chap. 383, repealed as to provisions for taxes by Laws 1873, chap. 335; Laws 1881, chap. 537, § 1.

To make further provision for the government of the city of New York. Laws 1884, chap. 429:

§ 6. Exempts the New York Cancer Hospital.

Laws 1887, chap. 696:

The several hospitals, orphan asylums and homes for the aged, now existing in the city of New York (or which may hereafter be established therein) are exempted by this act from payment to said city, for the use of water.

Laws 1889, chap. 349: Board of assessment to prepare block map for indexing.

Laws 1889, chap. 462, amends Laws 1875, chap. 466 (Consolidation Act, section 824), and exempts New York Hospital from taxation.

Laws 1890, chap. 467: Board of assessment, expense in preservation of records, etc.

Laws 1890, chap. 187: Laws 1892, chap. 422, assessment-rolls.

Board of taxes, block maps for indexing. amends Consolidation Act, section 828, as to

Laws 1892, chap. 557, annullment of certain assessments.

Laws 1892, chap. 546, exempts property of Italian Home. Amends Consolidation Act, section 824.

Laws 1892, chap. 542: Establishment of block tax assessment-maps. Laws 1892, chap. 58: Proceedings for collection of taxes, amending sections 848, 857 and 861 of Consolidation Act.

Laws 1893, chap. 536: Arrears of taxes.

Laws 1893, chap. 183: Notices of assessment for local improvements. Amendment of section 916 of Consolidation Act.

Indexing, reindexing and compiling arrears of

Laws 1893, chap. 536:

taxes.

Laws 1893, chap. 444: Foreign fire insurance companies' tax. Amendment of section 932 of Consolidation Act.

Laws 1893, chap. 185: Taxes upon lands, etc., in other cities and towns.

Laws 1894, chap. 321: Exemption of Hebrew Technical Institute.

Laws 1895, chap. 540, exempts American Fine Arts Society. Amends Consolidation Act, section 824.

Laws 1895, chap. 905: Croton water rents, sale of land for unpaid taxes. Amends Consolidation Act, section 829.

Laws 1895, chap. 852: Exemption of German Masonic Temple Association.

Laws 1895, chap. 825: Exemption of Northeastern Dispensary. Amends Consolidation Act, section 824, subd. 8.

Laws 1895, chap. 845: Exempts Mothers' Home of the Sisters of Misericorde. Amends Consolidation Act, section 824.

Laws 1896, chap. 752: Relative to tax of foreign fire insurance companies.

Laws 1896, chap. 597: Exemption of Home for Aged and Infirm Hebrews.

Laws 1896, chap. 574: Exemption of religious corporations in twentythird and twenty-fourth wards from assessments for public improvements for three years from January 1, 1896.

SPECIAL LAWS RELATING TO TAXATION IN THE CITY OF BROOKLYN.

Consolidation Act (Laws 1888, Chap. 583, amended to January I, 1897).

TITLE II.

Legislative Department.

Section 12. The common council shall have power within said city to make, establish, publish and modify, amend or repeal ordinances, rules regulations and by-laws, not inconsistent with this act, or with the constitution or laws of the United States, or of this State, for the following purposes:

1. To order and direct the levy and collection of assessments, and to manage its property and finances, subject, however, to the powers and duties herein prescribed in respect to the several departments created by this act.

§ 26. The common council after the taxes had been levied in any year, shall have power to make temporary loans in anticipation of the collection of such taxes, such loans to be applied to the purposes for which such taxes have been levied, and for no other purpose, and such tax shall be inviolably applied to pay such loans.

TITLE III.

Of City Officers, Their Election and Duties. Section 2. There shall be the following departments:

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4. Department of collection.

5. Department of arrears.

7. Department of assessment.

TITLE IV.

Of the Department of Finance.

§ 4. All stocks, bonds, certificates and other obligations of the city of Brooklyn, hereafter issued under the authority of this act or any other act, whether general or special, shall be disposed of by the mayor and comptroller and shall bear interest at such rate, not exceeding four per centum per annum, as the said mayor and comptroller shall, in their discretion, fix and determine, except that certificates of indebtedness or revenue bonds issued in anticipation of the collection of taxes may bear such rate of interest, not exceeding six per centum per annum, as the said mayor and comptroller shall determine, and all bonds hereafter to be issued by the city of Brooklyn, by virtue of this act, or of any other act, whether general or special, shall be free and exempt from all taxation except for State purposes. [Thus amended by Laws 1894, chap. 455. See chap. 357, Laws 1892.]

§ 14. The faith of the city, as constituted by this act, and the property belonging to it, are pledged to the final payment of all moneys heretofore borrowed or raised by the city of Brooklyn, under or by virtue of any law of this State, and any sum of money for which the whole or any part of the city of Brooklyn is now liable shall be raised on those parts of the city which were liable for the same on the passage of this act.

§ 20. He (the comptroller) shall charge to the registrar of arrears the amount of all arrears of taxes, assessments and water rates transmitted to him for collection, with all sums properly chargeable, by said registrar for default interest, fees, charges and expenses, and all amounts received for redemption of property sold for unpaid taxes, assessments and water rates, and shall credit his account with all payments made to the treasurer on account thereof, and with all duly authorized deductions and cancellations.

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§ 21. He shall charge to the collector of taxes and assessments the amounts named in the rolls and lists annexed to all warrants delivered to him for collection, with all the sums properly chargeable by said collector for default and interest, and shall credit him with all payments made by him to the treasurer on account

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