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Clinton, Town of, Clinton county, N. Y., In the matter of the appeal
from the action of district meetings and the election of trustees in
district No. 5 of.

Election of trustees - notice of special meeting-Education Law,
section 197

Glen Cove, City of, Nassau county, In the matter of the appeal of Anna
C. Crum, Jane D. MacLallen, Katherine M. Pratt, Rowena H. Sill and
Ina M. Taylor, from the action of the board of education of, in refus-
ing to retain them as teachers in the schools of such city.

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Teachers probationary period - permanent appointment - Edu-
cation Law, section 872.

Halfmoon, Town of, In the matter of the appeal from the failure of
school district No. 6, to provide academic instruction for William S.
Massie.

PAGE

203

195

When parent cannot compel payment of excess tuition fee for
instruction of child in a high school outside the home district.. 180
Healy, Anne K., In the matter of the appeal of, from the action of the
board of education of the city of Glen Cove, Nassau county, N. Y.

Removal of teacher - incompetency must be proved-Education
Law, section 565 - appeal sustained....

Hector, Town of, Schuyler county, In the matter of the appeal from the
clection of trustee in District No. 17 of.

193

.......

142

Election of trustee - when second ballot may be taken.....
Leonard, Minnie E., In the matter of the appeal of, relative to the pay-
ment of teacher's wages.

Compensation of teachers in country districts....

Livingston, Town of, Columbia county, In the matter of the appeal from
the refusal of district No. 10 of, to provide adequate instruction for
certain pupils.

Academic instruction - when district must provide for advanced
instruction in another district.....

Millar, Norman W., In the matter of the appeal of, from the failure of
district No. 1, town of Kortright, Delaware county, to provide ade-
quate instruction for his daughter.

Home district not liable for cost of transportation and mainte-
nance of pupil receiving instruction in advanced subjects in
another district

Mullins, Kathleen L., In the matter of the appeal of, relative to her
suspension from her position as teacher in the high schools of the city
of New York and the failure to renew her license as assistant teacher
of Spanish.

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when Commissioner of Education

When salary may be withheld
will not interfere with ruling of acting superintendent of schools
in not renewing license to teach..

173

170

178

... 175

PAGE

Murray, Town of, Orleans county, In the matter of the appeal relative
to the election of a trustee in school district No. 11.

School district elections must be by ballot - section 227 of the
Education Law ...

Otsego, Town of, Otsego county, In the matter of the academic tuition
of certain pupils in District No. 3 of.

Children under sixteen years of age at beginning of school year are
entitled to academic instruction at the expense of the district
although they become sixteen years of age during the school
year

Smith, William H., In the matter of the appeal of, relative to payment
of non-resident academic tuition.

182

186

Pupil not entitled to academic instruction at expense of district
unless he has passed in all of the preliminary subjects........ 185
Union, Town of, Broome county, N. Y., In the matter of the application
of the board of education of Union Free School District No. 1 of, for
a decision of the Commissioner of Education of the State of New
York that there has been a substantial compliance with the provisions
of the Education Law and ratifying and confirming the acts and pro-
ceedings of said board of education relative to the issuance and sale of
the bonds of said district to the amount of $150,000.

--

School district bonds - Education Law, section 480, subdivision 7
- when the word "fixtures" will be deemed to mean permanent
fixtures bonds may be issued for permanent fixtures........ 199
Van Aiken, Willard N., In the matter of the appeal of, relative to the
payment of the cost of academic instruction.

When excess tuition fee not allowed....

Van Etten, Town of, Chemung county, In the matter of the transporta-
tion of children in school district No. 9 of.

When transportation of children may be discontinued. - Matter
of appeal, etc., District No. 8, Tioga town and county (19 State
Dept. Rep. 274) distinguished.

Western, Oneida county, In the matter of the appeal of Christopher L.
Meszler and George B. Oliver, from the action of the annual meeting
in school district No. 11 of, in respect to the payment of academic
tuition.

Tuition fee allowed by State for non-resident academic pupils -
chapter 368, Laws of 1919..

ATTORNEY-GENERAL

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Banking Law, In the matter of construing section 223 of, as to trust
companies organized under the laws of a sister State.

A foreign trust company cannot act as trustee for the bondholders
of a domestic corporation under a trust mortgage covering prop-
erty in this State

187

189

183

246

Banking Law, In the matter of the construction of, as to the power of
savings banks to declare dividends upon accounts of $3,000 and upon
the interest credited on the account.

A savings bank may declare dividends on accounts of $3,000 plus
the dividends thereafter credited on such accounts...

Contractor, In the matter of the right of a, to withdraw his bid depos-
ited with the State Commission of Highways.

After a bid or proposal for a highway contract has been deposited
with the State Commission of Highways it cannot be withdrawn,
even with the consent of the Commission, unless an uninten-
tional mistake has been made for which a court of equity would
grant relief. The rules of the Commission are as binding upon
it as upon the contractor..

County Law, In the matter of construing section 12, subdivision 5, of,
relating to the salary of county treasurer.

When county treasurer not entitled to fees in addition to his
salary

Education Law, In the matter of construing section 94-a of, added by
chapter 136 of the Laws of 1919.

Section 94-a of the Education Law, added by chapter 136 of the
Laws of 1919, does not affect the power of visitation of the
State Board of Charities over the New York School for the
Blind, nor does it take the teachers in that school out of the
classified civil service

General Business Law, In the matter of construing section 13 of, and
Public Officers Law, section 3, relative to county sealers of weights and

measures.

A county sealer of weights and measures should be a resident of
that part of the county not included in a city....

PAGE

243

255

207

253

220

General Municipal Law, In the matter of construing section 153, sub-
division 1 of, relative to child welfare...

250

Highway Law and General City Law, In the matter of construing, as to
the power of a city to exact a license fee.

License fees are not taxes, and a city ordinance requiring a license
fee from cartmen applies to motor vehicles and is not in conflict
with section 282, subdivision 7 of the Highway Law..

Highway Law, In the matter of construing section 282 of.

Convertible cars, such as the Ford “suburban," which may be used
for carrying passengers or freight or both at the same time,
should be registered and licensed in accordance with the use to
which they are or are to be put.....

248

258

Highway Law, In the matter of construing subdivisions 6 and 9 of sec-
tion 130 and section 132 of, and chapter 459, Laws of 1919, relative
to highways-termination of highway contracts — change of type,
requiring new plans and specifications.

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If the Commissioner of Highways decides that the original plans
and specifications of a contract, terminated pursuant to section
2 of chapter 459 of the Laws of 1919, are inadequate and that
it would be a waste of the highway funds of the State to com-
plete the construction of the highway under such plans and
specifications, he may change the type of construction and pre-
pare new plans and specifications. The cost of construction, how-
ever, under the new plans cannot be paid for out of the funds
appropriated by section 8 of said chapter 459 of the Laws of 1919
but must be paid for out of the referendum funds available in the
county wherein the highway is constructed......

Military Law, In the matter of construing article III of Naval Appro-
priation Acts of August 29, 1916, and July 1, 1918, relative to the
Naval Militia, National Naval Volunteers, the Naval Reserve.

The transfer by the President, under the Naval Appropriation Act
of July 1, 1918, of the National Naval Volunteers to the Naval
Reserve, did not affect the status of any members of the Naval
Militia who were in the National Naval Volunteers, except as
active duties in the Naval Reserve might interfere with active
duties in the Naval Militia

Public Officers Law, In the matter of construing section 3 of, and Gen-
eral Business Law, section 13, relative to county sealers of weights
and measures.

A county sealer of weights and measures should be a resident of
that part of the county not included in a city.

Tax Law, In the matter of construing article 16 of, added by chapter
627 of the Laws of 1919, as to its effect on the tax on mortgages,
article XI of the Tax Law, and upon secured debts upon which the
taxes are paid under former article XV of the Tax Law.

The income from mortgages and "secured debts” is subject to
the income tax and will not be excluded in the computation of
gross income

Tax Law, In the matter of construing article 16 of, added by chapter
627 of the Laws of 1919, as to its effect upon the Investment Tax
Law, article XV of the Tax Law.

Payment of the investment tax will not procure exemption from
the income tax. The only advantage gained in paying the invest-
ment tax is exemption from the extra five per cent transfer tax
imposed by section 221-b of the Tax Law..

Tax Law, In the matter of construing article 16 of, added by chapter 627
of the Laws of 1919, as to officials and employees of United States
Government

....

PAGE

233

214

220

239

245

230

Tax Law, In the matter of construing article 16 of, added by chapter 627
of the Laws of 1919, as to withholding agents...

PAGE

.222, 226, 227

Tax Law, In the matter of construing section 359, paragraph 2, subdi-
vision g, of article 16 of, added by chapter 627 of the Laws of 1919,
as to gross income

Tax Law, In the matter of construing section 359, paragraph 3, of article
16 of, added by chapter 627 of the Laws of 1919, as to wages of

mariners

Tax Law, In the matter of construing section 359, subdivision 3, of
article 16 of, added by chapter 627 of the Laws of 1919, as to non-
residents

....

229

232

221

Trading With the Enemy Act, In the matter of construing section 7, e of. 213

COMPTROLLER

Brookhaven, Town of, Suffolk county, In the matter of questions pre-
sented by the chairman of the board of auditors of, relating to the
duties of the board in the administration of town affairs....

Hempstead, Town of, Nassau county, In the matter of a question sub-
mitted by the supervisor of, relating to the duty of the supervisor to
honor a warrant issued by the board of town auditors for the reim-
bursement of an official for the expense of a trip outside of the town
in which he was an officer

....

Income Tax Law, Information relating to the Income Tax Law, article 16
of the Tax Law, added by chapter 627 of the Laws of 1919......
Income Tax Law, Matter relating to the, article 16 of the Tax Law,
added by chapter 627 of the Laws of 1919.....

265

263

270

316

.....

Income Tax Law, Rules and regulations of the State Comptroller, in rela-
tion to taxes imposed upon and with respect to incomes by chapter 627
of the Laws of 1919

297

Public Works, Method of financing cost of matters relating to Corpo-
ration Tax, Income Tax, Municipal Accounts, Land and Finance
Bureaus - general balance sheet for the year 1919..

303

STATE CONSERVATION COMMISSION

Black River watershed, In the matter of the improvement of...... .... 324
Glenwood water district, In the matter of the application of the board of
water commissioners of, for approval of its acquisition of a source of
water supply and of its financial and engineering plans for the con-
struction of a water supply system.

Application approved as modified

337

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