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STATE OF NEW YORK,
Tax Law of 1896, and other laws relating to General
relating to Taxation in the Cities
of New York and Brooklyn,
The Tax Law was prepared by the Commissioners of Statutory Revision and presented to the Legislature of 1896 as chapter XXIV of the General Laws. (See Revisers' note, p. 31.) The Tax Law is a revision of the laws constituting the general system of taxation in this State. In the rewriting of the law many minor changes were made by the commissioners, conflicting provisions were reconciled, and obsolete and impracticable provisions eliminated. In addition to the changes proposed by the commis sioners important substantial changes were adopted by the legis lature. The law repeals the provisions of the Revised Statutes relating to taxation, and practically all the supplemental legislation on the subject. In order to reduce the existing law to a logical system, the provisions of an existing statute have frequently been widely separated and distributed in such a manner as to render it difficult to determine the application under the new law of the decisions of the courts under the old.
We have prepared this work, believing that its plan and arrangement will greatly facilitate an understanding of the new law.
At the end of each section of the new law is the revisers' original note as contained in their report to the legislature, stating the source of the new section, and the changes made in the law thereby. Following the revisers' note is an editors' note of changes afterward made in the section by the legislature, together with such other explanations of the section as seem to us desirable. In addition we have added such provisions of law on the subject contained in the section as have not been repealed, together with full and complete references to the decisions of the courts rendered under the laws which the section supersedes. In many instances, the decisions under the old law will be found to be of full force and effect under the new. Where changes have been