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Enacting a new section which shall fix as the place of taxation of a vessel, the place of registry of such vessel, and if the vessel is not registered, the place of taxation shall be where the owner resides. In many cases, vessels are registered and harbored at a place other than the residence of the owner and the assessors are unaware of its existence. When the assessors of the district where the vessel is harbored and registered place it on their roll, the owner claims it is subject to assessment at his place of residence and thus evades taxation. (Article I, section 17 proposed.)

An amendment to provide for the beginning of field work by assessors on January 1st of each year. (Present section 20.) If assessors are allowed to begin their field work early in the year, it will be more satisfactory to them and give better results in the assessment of property.

Striking section 21-b from the law, to eliminate certain abuses which have arisen, bearing against persons who acquire real property from, and pay their taxes through, development companies.

Advancing the date of the first completion of the assessmentroll and of grievance day one month. (Proposed section 32; present section 36.) For the purpose of conforming with the previous sections which have been changed to bring about earlier assessments in towns.

Advancing all dates in proposed section 36 (present section 39) one month so as to make it conform to the entire plan of earlier

assessments.

Striking from the statutes the provisions empowering supervisors to fix the number of copies of the assessment-roll and to determine by whom they shall be made, and giving the supervisors the power to determine as to the additional number of copies of the assessment-roll. Also striking out the provision empowering the board of supervisors to fix the date on which the time of the certified copies of the assessment-roll shall be filed with the town clerk and the fixing of the date when the original assessmentroll shall be delivered to the supervisors. These dates should be fixed by statute, as the present provision leads to abuses in practice. (Proposed section 36, present section 39.)

Combining the separate hearing on full valuation and equalization of special franchise property into one in the interest of

This will also enable the Commission to certify its special franchise valuations at an earlier date than in previous years. Also providing that separate valuations shall be made in villages to avoid the present confusion caused by the listing of village special franchise valuations on the town certificates. (Present sec

tions 41, 41-a, 41-b, 41-c, 42, 43 and 44.)

Requiring boards of supervisors to publish the evidence by which rates of equalization are fixed in their respective counties, and to furnish to the State Tax Commission a copy of the evidence and of the rates of equalization. (Present section 50.) Designed to improve equalization of assessments in counties through publicity.

Requiring commissioners of equalization to use the rules of equalization set forth in section 50. (Present section 52.) Designed to give fairer equalization in counties that have special equalization commissioners by requiring such special equalization commissioners to follow the law imposed on boards of supervisors in the performance of a similar function.

The disallowance of fees for collection on the return of unpaid taxes to the county treasurer. The present practice encourages failure to collect taxes. (Present section 81.)

Extending the term "tax district" to include city, town and village units, so as to make the definition more comprehensive, and further, there is no reason why village assessors should be excluded from the biennial meetings of the State Tax Commission held in the interest of a better tax law and a better administration of the present law. (Present section 171-b.)

Providing that the mayors of cities and the presidents or trustees of a village may appeal to the State Tax Commission on the question of inequalities in the assessment of property in their respective municipalities, thus giving such officials the same right possessed by borough presidents in New York city and by supervisors elsewhere. (Proposed section 174; present section 173-a.)

Giving the right of appeal to the mayor of a city, as well as to the supervisor of a city in the matter of equalization made by the boards of supervisors. If the appeal is brought on behalf of a city, the common council or the board of estimate must first consent and approve the bringing of the appeal. (Present section 175.)

Requiring the State Board of Equalization to use the rules of equalization set forth in section 50 of the Tax Law. (Proposed section 179; present section 174.)

Giving the Tax Department power to levy a license tax or fee upon foreign corporations, whether they have complied with the provisions of the general corporation law or not. There is now a question as to whether the Tax Department has such power. An amendment would remove such question. Power should also be given to the State Comptroller to collect such tax. This will give to this section force and effect. (Present section 181.) Re-writing in the interest of precision and clearness the law governing the franchise tax on corporations. This law should be so stated that it may reasonably be understood by the taxpayer. All franchises should pay a flat rate upon the issued capital stock and an increasing rate as they show an increased earning capacity above what is considered fair remuneration upon the investment. The flat tax should be based upon the par value of the capital stock and not on its fluctuating value, such being the original intent of the present law. (Present section 182.)

At the time of the passage of the original franchise law, Chapter 542 of the Laws of 1880, certain corporations were granted exemption therefrom on the theory that to subject them to taxation would drive industry from the state. Time has proved the fallacy of that argument. The exemption, therefore, provided by section 183 of the Tax Law should be eliminated in the interests of justice and equity as well as on account of the increase in revenue which will undoubtedly result. (Present section 183.)

Penalizing and denying the writ of certiorari to every corporation, association or joint stock company failing to make the reports required by the State Tax Commission within a reasonable time. This section is intended to prevent corporations from intentionally delaying or failing to make the required reports, and also to enable the department to do its work more promptly. (Proposed section 194-a.)

Providing a simple and reasonable procedure for the annulment of charters of domestic corporations and of the right of foreign

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