School taxation (Continued): Page. State tax 421 tax of over $500 for building, etc., schoolhouse, to be approved 422 report of amount required by union free school district...... 443 444 payment of, by railroad corporations 445-6 payment of school, by Delaware and Hudson Canal Company, 446-7 school, on State lands, to be approved by forest commission, 448 trustees to make out tax-list and annex warrant.. 424 apportionment of, of railroad, telegraph, etc., corporations.. 148 Page. 30 Seal, defined Secretary of State, to report to comptroller list of new corporations, 284 336 State tax, accounts of county treasurer with comptroller Statutes, effect of repeal 189 188 35 effect of Tax Law on, passed at same session laws repealed by ..... 39 Statutory Construction Law, application of Steam-heating corporations, gross earning and dividend tax. Stock, appraisement of, by comptroller Street railroads, gross earning and dividend tax Superintendent of insurance, to determine value of future estates.. 305 clerk of, to furnish abstracts of rolls to treasurer.. 27, 28 40 254 275 61 clerk of, to transmit statement of taxes of corporations to county may correct assessment of rents to nonresident of district. 153 149 Supervisors (Continued): reassessment of property illegally assessed ..... to add description of land of nonresident on which tax of previous year was not collected to correct descriptions of real property of nonresidents Supplementary proceedings to collect tax Surrogate, assistants under transfer tax article.. jurisdiction, in relation to transfer taxes report of, on transfer taxes to fix transfer tax Swear, defined 194, 195 334 311-14 303 317 309 30 property passing to certain relations and persons, when taxable, 295 collection of, by executors, administrators and trustees. 300 refund of, when erroneously paid 301 deferred payment 302 devises and bequests to executors in lieu of commissions, tax- receipt from county treasurer and comptroller of New York.... 316 Taxable transfer tax- - (Continued): Page. fees of county treasurer and comptroller of New York.. 316 books and forms relating to 317 reports of surrogate and county clerk reports of county treasurers and comptroller of New York...... 318 .... 317 of property in hands of two or more agents, etc., residing in 85 .... See New York; Brooklyn; Village Taxation; School Taxation; 51 Taxes, action against corporations for recovery of franchise... 283 318 bequest or devise to executor in lieu of commissions, excess sub- .. 303 collection .. . 169 collection of assessed, against stock in banks 175 Taxes (Continued): collection by supplementary proceeding collection, where taxpayer has removed from county.. deferred payment of transfer Page. 334 333 300 302 . 272 .. 188 .. 172 249-51 distress and sale for exemption of certain corporations from franchise tax enforcement of, against telegraph, telephone, etc., company.... 178 gross earning and dividend of water, gas, electric and steam- 254 gross earning on steam railroad, canal, steamboat, ferry, etc., 251 payment of, by railroads, etc., to county treasurer 175, 176 |