ing from a foreign country, or are residents of this state, and on their way to some other state, territory or province.

§ 3. Any person violating the provisions of this act shall, upon conviction, be deemed guilty of a misdemeanor, and be punished by a fine of not less than one hundred dollars, or by imprisonment of not less than three months, or by both such fine and imprisonment. § 4. This act shall take effect immediately.

Chap. 536.

AN ACT to amend chapter thirteen, part first, of the Revised Statutes, entitled "Of the assessment and collection of taxes," and chapter 176, Laws of 1851.

Passed April 15, 1857; three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Section six of title two of chapter thirteen of the first part of the Revised Statutes shall not be construed to apply to railroad corporations, except so far as that their real estate shall be assessed in the town or ward in which the same shall lie, in the same manner as the real estate of individuals; and whenever the financial condition of such corporation shall subject them to be assessed on personal estate, the assessment shall be made and declared by the assessors of the town or ward in which their principal office is situate; but the taxes accruing from such personal estate shall be divided and paid by the railroad corporations to the collectors of the several towns or wards through which their road shall pass, in proportion, as near as may be, to the length of the track of the road in such town or ward, as compared with the whole length thereof.

§ 2. Section seventeen of said title shall read as follows:

§ 17. The assessors shall complete the assessment rolls on or before the first day of August, in every year, and shall make out one fair copy thereof, to be left with one of their number. They shall forthwith cause notices thereof to be left with one of their number; they shall forthwith cause notices thereof to be put up at three or more public places in their town or ward; and in case the assessment roll shall include property belonging to a railroad corporation, they shall at the same time cause a like notice to be mailed to the treasurer thereof, or delivered to the railroad agent at the nearest station.

§ 3. Where the term "person" or "persons" is used in sections eighteen and twenty of said title two, and in sections five, six and seven of chapter one hundred and seventy-six of the laws of eighteen. hundred and fifty-one, such term shall be construed to include corporations as well as individuals.

§ 4. Section eighteen of said title is amended by adding after the words "hear and determine" the words "in accordance with the rule prescribed by section fifteen of said title two."

§ 5. Section six of chapter one hundred and seventy-six, Laws of eighteen hundred and fifty-one, is hereby amended so as to read as follows:

§ 6. Whenever any person, on his own behalf or on behalf of those whom he may represent, shall apply to the assessors of any town or ward to reduce the value of his real and personal estate, as set down in the assessment roll, it shall be the duty of such assessors to examine such person under oath touching the value of his or their said real or personal estate; and after such examination, and such other supplementary evidence, under oath, as shall be presented by the party or person aggrieved, they shall fix the value thereof, at such sum as they may deem just, under the rule prescribed by section of this title; but if such person shall refuse to answer any question as to the value of his real or personal estate, or the amount thereof, or present sufficient supplementary evidence, under oath, to justify a reduction, the said assessors shall not reduce the value of such real or personal estate. The examination so taken shall be written, and shall be subscribed by the person examined, and shall be filed in the office of the town clerk of the town or city in which such assessment shall be made; and any person who shall willfully swear false on such examination before the assessors, shall be deemed guilty of willful and corrupt perjury. It shall also be the duty of the assessors, whenever the valuation fixed to them, after such examination, shall exceed that sworn to by the aggrieved party or person, to indorse on the written examination, the words "disagreed to by the undersigned assessors, under the rule prescribed for making assessments, by section fifteen, article two, title two, chapter thirteen, part one of the Revised Statutes, and in view of the obligations imposed by the deposition and oath, subscribed and made on the completion of the assessment roll, to which this disagreement refers." It shall be the duty of the assessors on the same occasion, to furnish the aggrieved party or person a duplicate copy of the

*Probable omission; so in original. So in original.

before mentioned written examination, together with the indorsement of disagreement aforesaid, duly signed.

§ 6. The provisions of the twenty-three sections of title four, chapter thirteen of the first part of the Revised Statutes, shall not apply to railroad corporations. The said title is hereby amended by adding thereto the following sections:

§ 24. It shall be the duty of every railroad corporation of this state to deliver, on or before the first day of May, in each year, to the assessors of each town or ward into which any part of their road shall run, or in which they own or are in possession of real estate, a classified list of all real estate owned or in possession of said company in said town or ward, specifying:

1. The whole number of acres of land owned, possessed or appropriated for their use, with a valuation affixed to the same, deducting that which passes along or across highways, and such other portions if any, as are already devoted to public uses and purposes.

2. The whole length of their superstructure, its cost as at present constructed, and present estimated value, naming the percentage of depreciation, if any, and construing "superstructure" to mean the ties, chairs, rails, spikes, frogs and switches, whether such superstructure be laid on land or on artificial foundation.

3. The buildings belonging to the company or in their possession,. describing them by location, with the estimated value, naming the percentage of depreciation, if any.

§25. In fixing the valuation of the property of any railroad corporation, the assessors shall regard the list named in the preceding section and its subdivisions, when such list shall be received as prima facie evidence of the value thereof; but such assessors shall, if they deem needful for the purpose of testing or altering the valuation thus rendered, avail themselves of other additional evidence, under oath,. in reference to the completeness of the list, and the affixed valuation of the taxable property of such corporation; but in no case shall it be reduced below the sum stated in the list.

§ 26. In case any railroad company shall not, within thirty days after the first day of May in each year, furnish the list required by section twenty-four of this title, and its subdivisions, they shall be liable to a penalty of two hundred and fifty dollars, to be sued for and recovered before any court having jurisdiction thereof, by the assessors of the city, town or village where such neglect has occurred, for the* of the poor of the same town.

* Probable omission; so in the original.

§ 27. Sections six, seven, eight and nine, title three of said chapter thirteen, shall apply to railroad corporations, and it shall be the duty of collectors to require the "call" mentioned in section six, to be made either on the treasurer of such corporation, or the agent of the nearest station; and in addition to posting up advertisements in three public places, as mentioned in section eight, the collector shall serve a like written notice, as to time and place, on the treasurer or agent as aforesaid.

§ 28. All provisions of law, in regard to taxing railroad corporations, inconsistent with this act are hereby repealed.

§ 7. This act shall take effect immediately.

Chap. 110.

AN ACT to repeal parts of an act to amend chapter thirteen, part first, of the Revised Statutes, entitled of the assessment and collection of taxes, and chapter one hundred and seventy-six of the Laws of eighteen hundred and fiftyone, passed April fifteenth, eighteen hundred and fifty

seven.

Passed April 7, 1858.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Sections one and six of chapter five hundred and thirtysix of the Laws of eighteen hundred and fifty-seven are repealed, and that part of section two of the same chapter, which requires special notice to be given in case an assessment roll includes property belonging to a railroad corporation, is also repealed.

§ 2. This act shall take effect immediately.

Chap. 125.

AN ACT in relation to sleeping cars on railroads.

Passed April 7, 1858. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Any patentee of a sleeping car, or his legal representative, may place his car upon any railroad of this state, with the assent of the company owning such road. Such patentee, or his legal repre

sentative, may charge for the use of said car, in all cases, to each passenger occupying the same, forty cents, which sum shall entitle such passenger to the use of a berth for one hundred miles; and the said patentee, or his legal representative, may charge at and after the rate of three mills for every additional mile, but in no case shall the charge exceed eighty cents.

§ 2. The railroad companies permitting the use of such cars shall, nevertheless, keep sufficient first class cars of other kinds for the convenient use and occupation of all passengers not wishing to use a sleeping car. And the tickets issued for the use of the sleeping cars shall have plainly written or printed thereon, "sleeping car," and all persons using a sleeping car shall be furnished with such tickets.

§ 3. No railroad corporation shall be interested in the additional sum paid for the use of berths in sleeping cars, pursuant to the provisions of this act.

§ 4. Nothing in this act contained shall be so construed as to exonerate any railroad company from the payment of damages for injuries, in the same way and to the same extent they would be required to do by law if such cars were owned and provided by the company.

§ 5. The legislature may alter, amend or repeal this act.

§ 6. This act shall take effect immediately.

Chap. 449.

AN ACT to amend an act entitled "An act to authorize the formation of railroad corporations, and to regulate the same," passed April second, eighteen hundred and fifty.

Passed April 22, 1862; three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

SECTION 1. Section twenty-seven of the act entitled "An act to authorize the formation of railroad corporations, and to regulate the same," passed April second, eighteen hundred and fifty, is hereby amended so as to read as follows:

§ 27. No company formed under this act shall lay down or use in the construction of their road any iron rail of less weight than fiftysix pounds to the lineal yard, except for turnouts, sidings and switches,