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revise such return, or if any taxpayer fails to make return as
herein required, the tax commission is authorized to make an E estimate of the taxable income of such taxpayer from any infor
mation in its possession, and to audit and state an account according to such revised return or the estimate so made by it for the taxes, penalties and interest due the state from such taxpayer. Except in the case of a wilfully false or fraudulent return with intent to evade the tax, the amount of tax due under any return shall be determined by the tax commission within three years after the return was due or was made 'or, in the case of a taxpayer assessed in nineteen hundred and twenty-three for moneyed capital under chapter eight hundred and ninety-seven of the laws of nineteen hundred and twenty-three upon which assessment the taxpayer has actually paid a tax in his tax district, within three years after the refund to the taxpayer of the amount of tax so paid, or any part thereof, on his moneyed capital assessment and in such a case interest and penalties shall not accrue until thirty days shall have elapsed after the refund. In the case of such wilfully false or fraudulent returns the amount of tax due may be determined at any time after the return is filed and the tax may be collected at any time after it becomes due.
§ 2. This act shall take effect immediately.
three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. The first paragraph and subdivisions one to fifteen, L. 1919, both inclusive, of section two hundred and thirty-four of chapter 1238.2 sixty-two of the laws of nineteen hundred and nine, entitled An first act in relation to taxation, constituting chapter sixty of the consol- and idated laws," as last amended in its entirety by chapter four hun- suhelsea:15 dred and seventy-six of the laws of nineteen hundred and twentyone, subdivision six of such section having been last amended by chapter seven hundred and ninety of the laws of nineteen hundred and twenty-three and subdivision three of such section having been last amended by chapter four hundred and seventeen' of the laws of nineteen hundred and twenty-four, are hereby amended to read as follows:3
2 Remainder of sentence new.
2 Previous amendments: Entire section by L. 1910, ch. 70, L. 1911, ch. 681, L. 1912, ch. 45, L. 1917, ch. 481; subd. 1 by L. 1918, ch. 622, L. 1920, ch. 771; subd. 2 by L. 1916, ch. 582, L. 1918, ch. 621; subd. 3 by L. 1920, ch. 773; subd. 6 by L. 1911, ch. 160; subd. 7 by L. 1917, ch. 194, L. 1920, ch. 264; subd. 8 by L. 1913, ch. 429, L. 1922, ch. 126, L. 1923, ch. 791; subd. 9 by L. 1920, ch. 762; subd. 13 by L. 1918, ch. 631; subd. 14 by L. 1911, ch. 744, (added), L. 1918, ch. 631, L. 1920, ch. 762; subd. 15 by L. 1916, ch. 562 (added), L. 1920, ch. 762.
3 First paragraph and subds. 1-15 materially amended.
$ 234. Surrogate's assistants in New York, Kings and other counties. The president of the tax commission may, upon the recommendation of the surrogate, appoint, and may at pleasure remove, assistants and clerks in the surrogate's offices of the following counties, and shall fix their salaries within the amounts ap. propriated for that purpose:
1. In New York county, a transfer tax assistant; a deputy transfer tax assistant; a transfer tax clerk; an assistant clerk; a recording clerk; a stenographer; and shall be entitled to expend not more than seven hundred and fifty dollars a year in such office for the expenses necessarily incurred in the assessment and collection of taxes under this article.
2. In Kings county, a transfer tax assistant; a deputy transfer tax assistant; two transfer tax clerks; and shall be entitled to expend not more than five hundred dollars a year for expenses necessarily incurred in the assessment and collection of taxes under this article.
3. In Erie county, a transfer tax clerk.
7. In Onondaga county, a transfer tax clerk; and shall be entitled to expend not more than two hundred dollars a year for expenses necessarily incurred in the assessment and collection of taxes under this article.
8. In Monroe county, a transfer tax clerk; and shall be entitled to expend not more than three hundred dollars a year for
expenses necessarily incurred in the assessment and collection of taxes under this article.
9. In Dutchess county, a transfer tax clerk.
§ 2. This act shall take effect July first, nineteen hundred and twenty-five.
In effect July 1, 1925.
tion and improvement of a highway, being an extension of the highway
North Tonawanda, in Niagara county.
three-fifths being present.
Section 1. Chapter thirty of the laws of nineteen hundred and nine, entitled “An act relating to highways, constituting chapter
3201 added to L, 1909, ch. 30.
gs i twenty-five of the consolidated laws," is hereby amended by in
serting therein a new section, to be section three hundred and twenty-i, to read as follows:
§ 320-i. County aid for connecting a highway to a paved high3 way in the city of North Tonawanda in the county of Niagara.
The board of supervisors of the county of Niagara may, with et de the consent of the common council of the city of North Tonainwanda, a city of the third class, located in such county, provide ve for the construction or improvement of a highway constituting an in the extension of the highway already constructed on the Ward road, s known as “North Tonawanda-Sanborn county highway, number
six hundred and forty-three,” said new construction to begin at I the termination of said highway already constructed at the city
line of the city of North Tonawanda on said Ward road and confor Intinue southerly along the said Ward road to a point where the teni same is intersected by the pavement on Oliver street in the city
of North Tonawanda; the cost of said construction of said highway and improvement to be borne as follows: seventy per cent thereof by the county of Niagara, and thirty per cent thereof by the city of North Tonawanda. The portion to be borne by the
city shall be a city charge and the residue thereof shall be a ccounty charge. The amount to be borne by the county shall be
provided by tax, to be levied upon the taxable property of the county and collected in the same manner as other county charges and shall be paid into the county treasury and such tax shall not
be reported as a basis for state aid as provided by section three of hundred and twenty-b of this chapter. The board of supervisors
may, in its discretion, appropriate and make immediately avail. able from county funds the portion of the moneys to be borne by the county. If it shall determine that sufficient moneys are not available, after defraying other county expenses, it may direct the county treasurer to borrow the same in anticipation of taxes or it may authorize the issue and sale of bonds therefor, to be issued and sold in the same manner as other county bonds. Such construction shall not be commenced until the portion to be borne by the city, as determined by the board of supervisors, has been deposited in the county treasurer's office of such county. The construction or improvement of such highway, as herein provided, shall be done under the supervision and direction of the county superintendent of highways, or of a committee known as the highway officials of the county, to consist of the county superintendent, three members of the board to be appointed by the chairman and the supervisor representing the ward through which such road is being improved. Payments therefor shall be made from time to time by the county treasurer upon the certificate of the county superintendent, approved by the chairman of the board of supervisors. The street or highway constructed or improved as herein provided, shall be twenty feet in width, unless a greater width is desired by the city. The additional expense caused by the in. creased width, if any, shall be borne by the city. Any such street
or highway, when completed, shall thereafter be repaired and maintained by the city, wherein such street or highway is located, in the same manner as other city streets or highways.
§ 2. This act shall take effect immediately.
tem of state and county highways to be constructed and maintained by the
Became a law April 2, 1925, with the approval of the Governor.
three-fifths being present.
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision thirty-eight of section one hundred and
twenty of chapter thirty of the laws of nineteen hundred and amebodenine, entitled “An act relating to highways, constituting chapter
twenty-five of the consolidated laws, as such section was last amended by chapter one hundred and twenty-two of the laws of nineteen hundred and twenty-five, is hereby amended to read as follows:
Route 38. Commencing at route twenty-five in the hamlet of Ballston Lake, thence westerly, on highway fifty-two hundred eighty-one to the dividing line between Saratoga and Schenectady counties, thence southwesterly on highways fifty-three hundred fourteen and fifty-four hundred ninety-six to route six in the village of Scotia, thence on route six to the city of Schenectady, thence westerly on highways one hundred sixty-three, eight hundred eighty, fifty-five hundred forty-five, fifty-five hundred fiftyone, one hundred five and ten hundred twenty-nine to the dividing line between Schenectady and Schoharie counties, thence westerly on highway fifty-six hundred nineteen to route seven in the hamlet of Wright, thence southerly on route seven to the hamlet of Vrooman, thence southerly through the villages of Schoharie and Middleburg on highways fifty-four hundred forty-four, fifty-four hundred ninety-four, fifty-four hundred forty-four and fifty-five hundred seventy-seven to the hamlet of Breakabeen, thence southerly to the Clay Hill schoolhouse, thence southwesterly to the dividing line between Schoharie and Delaware counties, thence
southwesterly to route five in the hamlet of Grand Gorge. $ 122 § 2. Section one hundred and twenty-two of such chapter, as
last amended by chapter one hundred and twenty-two of the laws of nineteen hundred and twenty-five, is hereby amended to read as follows:
1 The amendments effected by this act are so numerous and extensive that it is impracticable to indicate the changes made.
2 L. 1925, ch. 122 does not amend subd. 38. Subd. 38 previously amended by L. 1921, clı. 18.
8 Previously amended by L. 1912, ch. 83; L. 1921, ch. 18; L. 1922, ch. 388; L. 1923, ch. 421; L. 1924, ch. 80.
§ 122. Construction or improvement of county highways. Excepting such highways as may hereafter be specifically abandoned, the highways which have been heretofore constructed or improved under the provisions of chapter one hundred and fifteen of the laws of eighteen hundred and ninety-eight or under this chapter or which have been taken over for maintenance by the state pursuant to article seven of this chapter, and are not included in the state routes described in section one hundred and twenty of this chapter, together with such other highways as are set forth and designated in this section, to be constructed or improved by the commission, shall be county highways. Except where a portion of a state route is designated for improvement as a county highway, as authorized by section one hundred twenty, only the highways hereinafter designated and set forth in this section and indicated for construction as county highways on the map to which reference is made in section one hundred and twenty-two-a of this chapter shall be constructed or improved as county highways at the joint expense of the state and county as provided in articles six and six-a of this chapter. Such highways are hereby designated and set forth as follows:
1. Albany county. Western turnpike, Dunnsville-Guilderland; Altamont-Voorheesville; New Baltimore-Coeymans, part two; Cooksburg-Greenville, part one; Oak Hill-Rensselaerville, part two; Preston Hollow-Franklinton, part one; Cooksburg-Durham, part one; Loudenville-Menands; Voorheesville-State Farm to highway fifty-one hundred fifty-five; Karner-Shakers, part two; Albany city line, North Pearl street extension-highway nine hundred seventyseven; Gallupsville, Weidman Corners-Altamont, part two.
2. Allegany county. Belmont-Phillips creek, part one; BolivarWellsville; Angelica-Canaseraga; Rushford-Caneadea, part two; Fairview-Rushford; Portville-Obi, part two; Alfred-Alfred Station; East Canaseraga, Heimann Corners-Healy Corners, part one; Hume-Pike, part one; Dalton-Canaseraga, part two; Pennsylvania state line-Shongo to county highway nine hundred forty-five; School number nine-Garwood Station; Belmont-Phillips Creek, part two; Phillips Creek-Alfred; Andover-Jasper, part one; West Clarksville-Richburg; Angelica-Aristotle-Dalton, part one.
3. Broome county. Maine-Glen Aubrey; Vestal-Binghamton; Susquehanna-Windsor, part two; Vestal Center south to state line; Vestal Center-Vestal; Glen Aubrey-Whitney Point, part two; Lisle village connection; Corbettsville-Snake Creek; McClure-Bettsburg; Kirkwood Crossing; Whitney Point village-Upper Lisle street; Richford-Center Lisle, part two; Upper Lisle-Willett, part one; North Fenton-Belden; Owego-Campville-Endicott, part two; Corbettsville-Susquehanna river; Harpursville Station-Coventry, part one; Whitney Point-Greene, part one.
4. Cattaragus* county. Arcade-Farmersville, part two; LeonWesley, part one; Salamanca-Ellicottville, part two; CattaraugusDayton; Portville-Carroll; Randolph-Pope; Great Valley-Cadiz; Clear Creek-Conewango Valley; North Franklinville-FarmersvilleWest Fairview; Salamanca-East Randolph; Portville-Obi, part
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